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2023-12-31-accounts

HUMANITY FIRST

Registered Charity No. 1149693

Company No. 08253779

Unit 27, Red Lion Road, Red Lion Business Park Surbiton, KT6 7QD

TRUSTEES REPORT AND AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

Cooper Parry Group Limited Aissela,46 High Street Esher, Surrey KT10 9QY

1

HUMANITY FIRST

Registered Charity No. 1149693

Unit 27, Red Lion Road, Red Lion BusinessPark Surbiton, KT6 7QD

Contents

Page
Administrative Information 3
Trustees Report 4
Independent Auditor's Report 12
Statement of Financial Activities 15
Balance Sheet 16
Cash Flow Statement 17
Notes to the Accounts 18

2

HUMANITY FIRST

Registered Charity No. 1149693

Unit 27, Red Lion Road, Red Lion Business Park Surbiton, KT6 7QD

Information

COMPANY NUMBER

8253779 (RegisteredwithCompanies House, England&Wales)

CHARITY NUMBER

1149693 (Registered with Charity Commission,UK)

GOVERNING DOCUMENT

Humanity First is a charity incorporated as a company limited by guarantee in England and Wales. The charity is governed by a Constitution and by its Memorandum and Articles of Association. Humanity First is also a registered charity with the Charity Commission.

MAINOBJECTIVES

(i) the prevention or relief of poverty; (ii) the advancement of education. (iii) the advancement of health, including the prevention or relief of sickness, disease and human suffering; (iv) the relief of those in need because of youth, age, ill-health, disability, financial, hardship or other disadvantage and specifically; (v) to further enhance our partner support network; (vi) capacity building and skills enhancement for on-ground teams to support humanitarian projects in an effective manner; and (vii) building integrated platforms to provide enhanced visibility and access across the organisation. REGISTERED OFFICE 27 Red Lion Business Park, Red Lion Road, Surbiton, Surrey, KT6 7QD BANKERS NatWest PLC AUDITORS Cooper Parry Group Limited Aissela, 46 High Street Esher, Surrey, KT1O 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 takesactionafter consulting with the Boardof Trustees. TRUSTEES: Mr R A Hayat Mr A Y Sayed Mr MM Ahmad Dr SM Ahmad Mr WBAtkinson Mr K K Edwards Dr S A Bhatti Mr M H Harter Mr BF Trawally Mr M Naeem

3

Humanity First (A company limited by guarantee) Report of the trustees (incorporating the director's report) for the year ended 31 December 2023

The trustees present their report and the financial statements for the year ended 31 December 2023. The trustees, who are also the directors for the purpose of company law and who served during the year and up to the date of this report are set out on page 3.

Structure, governance and management

T he Charity is constituted as a company limited by guarantee, and is governed by its Memorandum and Articles of Association. New trustees are appointed in accordance with its Articles of Association. The charity provides continued opportunities of training of all trustees both internal and external. The Charity is organised so that the trustees meet periodically to manage its affairs. The trustees have delegated the management of day to day affairs to the management board.

Public benefit reporting

The key objectives of the charity were attained during the year by continued support and assistance to the disadvantaged and those who have suffered from the effects of natural disasters. The charity also continued its sustained projects across core programmes including Water for Life, Global Health, Gift of Sight, Food Security, Knowledge for Life, Community Care and Orphan Care.

The trustees state that they have complied with section 4 of the Charities Act 2006 with regards to public benefit guidance published by the commission.

Internal control

The trustees actively review the major risks which the Charity faces on a regular basis and believe that maintaining reserves at current levels, combined with periodic review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks faced by the Charity and confirm that they have established systems to mitigate significant risks.

Governance, activities and objectives

The Charity's objects are to provide immediate relief to people in those parts of the world who have been the victims of natural or man-made disasters. Relief is provided on humanitarian grounds irrespective of nationality, race, colour, creed or religion.

Humanity First is the international office of affiliated Humanity First charities around the world. It works with this international network to implement projects and respond to disaster relief efforts globally. It oversees global standards, best practice and governance as well as coordinates strategy and program development. It provides training, development and capacity building initiatives to its affiliates to improve efficiencies and maximise the benefit of every pound donated. It provides representation at international forums and co-ordinates engagement with multi-lateral institutions. Humanity First also co-ordinates responses to international disaster relief situations by its international affiliates.

4

Summary of Activities

A summary of activities carried out by Humanity First and its international affiliates throughout 2023 is provided below:

Disaster Relief

Some of the disasters that HF responded to through 2023 include the following:

HF also responded to many smaller emergency events throughout the year. In total, HF provider Disaster Relief response in 30 countries and assisted 127,040 people.

HF maintains collaboration with UN agencies in emergency situations including OCHA, FAO, WHO, UNICEF, UNHDR and WFP.

5

Global Health

HF continued to co-originate investment in new health infrastructure. A summary for 2023 is provided below:

HF also runs two mobile surgery units operating in Burkina Faso, Benin and Togo.

Medical Missions were run by teams from Europe, Asia and North America to many countries.

Through the year, HF treated a total 107,949 patients.

Knowledge for Life

6

and vocational training and education facilities.

HF has developed teaching materials in English, French, Spanish, Arabic, Portuguese and Urdu.

During 2023, 19,551 students benefitted.

Food Security

o Africa: Cape Town (South Africa)

Water for Life

Orphan Care

7

In Belize, an existing orphanage was renovated by our team.

In total, 2,451 orphans were supported in 12 countries.

Gift of Sight

Community Care

HF provided food, clothing, hygiene items and bedding to homeless and vulnerable people across North America, Europe and Australasia. Cities where HF is working include the following:

HF Clothes Banks in Nigeria and Greece have been working well. In Nigeria, in the first year, 10,000 pieces of good quality clothing have been distributed.

Financial review

The donations received by the Charity from all sources decreased by 22% during the year to £ 0.53 million while overall expenditure increased by 83% to £ 0.30 million. The decrease in income is due to timing of grant confirmations

8

from some of H affiliates from which HF receives the majority of its funding. As some grants will be The Charity delivered a net income of £ 223,120 during the year.

The management periodically reviews financial statements of the charity for budgetary compliance and its expenditure review in support of charity objectives. The management constantly reviews the funding position from media sponsorship and sale of publications to ensure it is able to achieve its delivery of service in media and publication.

Our fundraising practices

HF does not carry out fundraising activities from the UK public at large. It provides coordination, support and governance affiliates around the world. The primary focus for 2023 continued to be the appeal for HF main hospital construction project in West Africa, the Masroor Centre for Healthcare in Ivory Coast.

Reserves

I t is the Charity's policy to have working capital requirement of approximately 9 months in the reserves. The present level of funding is adequate to support the continuation of the Charity's operations, and the trustees consider the financial position of the charity to be satisfactory. In addition to meeting the adequacy of working capital, the trustees aim to maintain adequate contingency reserves and liquidity to meet the requirements of supporting potential disaster relief operations at short notice.

Investment powers, policy and performance

The trustees are empowered by the Memorandum and Articles of Association, to decide on the courses of action that they consider appropriate to further the Charity's objects.

Grant making policy

The Charity does not make any grants and as such, no policy is in place.

Employment policy

The Charity is an equal opportunities employer. However until now, it is served mostly by dedicated volunteers. The trustees appreciate this and wish to thank everyone involved who have given their valuable time and effort in furthering the Charity's objects.

Statement of Trustees' Responsibilities

The trustees (who are also directors of Humanity First for the purposes of company law) are responsible for preparing the Trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires 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 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 apply them consistently;

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

9

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Auditor

The audit business of Haines Watts Kingston LLP was acquired by Cooper Parry Group Limited on 14 November 2023. Haines Watts Kingston LLP has resigned as auditor and Cooper Parry Group Limited has been appointed in its place.

A resolution proposing that Cooper Parry, Aissela 46 High Street, Esher, Surrey, KT10 9QY, be reappointed as auditor of the charity will be put to the Annual General Meeting.

Small Company Provisions

This report has been prepared having taken advantage of the small exemption in the Companies Act 2006.

On behalf of the Board

Dr S A Bhatti Vice Chairman, Board of Trustees Date:

10

Opinion

2023 which comprise Statement of financial activities, Balance Sheet, Statement of Cash flows and notes to the financial statements, including 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:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our statements section of our report. We are independent of the charitable company in accordance with the ethical 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

In auditing the financial statements, we have concluded that the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant 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.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees annual report, other than the financial statements The trustees are responsible for the other information contained within the annual report.

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.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of 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 this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of

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:

11

Responsibilities of trustees

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.

e

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.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We discussed with the Directors the policies and procedures in place regarding compliance with laws and regulations. We discussed amongst the audit team the identified laws and regulations, and remained alert to any indications of non-compliance.

During the audit we focused on laws and regulations which could reasonably be expected to give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation and enquiries with management

Our procedures in relation to fraud included but were not limited to: inquires of management whether they have any knowledge of any actual, suspected or alleged fraud, and discussions amongst the audit team regarding risk of fraud such as opportunities for fraudulent manipulation of financial statements. We determined that the principal risks related to posting manual journal entries to manipulate financial performance and management bias through judgements in accounting estimates. We also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.

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 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 Report of the Auditors.

12

Use of our report

those matters we are by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable r audit work, for this report, or for the opinions we have formed.

Jane Wills MA FCA Senior Statutory Auditor For and on behalf of Cooper Parry Group Limited, Statutory Auditor Aissela 46 High Street Esher Surrey KT10 9QY

Date: .............................................

13

HUMANITY FIRST

Registered Charity No. 1149693

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2023

Notes Unrestricted
Restricted
Total Funds
Funds
Funds
2023
£
£
£
INCOME AND ENDOWMENTS
Donations and legacies
8
109,691
410,480
520,171
Government grants
80
80
Other trading activities
11,086
-
11,086
Total Income
120,857
410,480
531,337
EXPENDITURE
Expenditure on Raising Funds
9
20,315
-
20,315
Expenditure on Charitable Activities
10
146,799
141,103
287,902
Total Expenditure
167,114
141,103
308,217
Net Income/(Expenditure) and net
movement in funds for the year
( 46,258)
269,377
223,120
Transfer between reserves
11
-
-
-
Reconciliation of Funds
Total Funds brought forward
1,341,216
1,543,267
2,884,483
Total reserves carried forward
1,294,958
1,812,644
3,107,603		 Unrestricted
Restricted
Total Funds
Funds
Funds
2022
£
£
£
270,622
409,563
680,185
152
152
2,377
-
2,377
273,151
409,563
682,714
10,993
-
10,993
49,302
108,467
157,769
60,295
108,467
168,762
212,855
301,096
513,951
( 12,345)
12,345
-
1,140,706
1,229,825
2,370,531
1,341,216
1,543,267
2,884,483

The statement of financial actvities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on Pages 17 to 24 form a part of these Financial Statements

14

HUMANITY FIRST

Company No.08253779 BALANCE SHEET AS AT 31ST DECEMBER 2023

Notes
FIXED ASSETS
Tangible Assets
3
CURRENT ASSETS
Stocks
4
Accrued Income
Debtors & Prepayments
5
Amount due from associated undertakings
Cash & Bank
CURRENT LIABILITIES
Creditors - Due within one year
6
Net Current Assets
Total Assets less Current Liabilities
Net Assets
Represented by:
FUNDS
Unrestricted funds
7
Restricted funds
7
Total charity funds		 2023
£
24,516
515,580
11,579
659,193
1,477,323
2,688,190
( 17,825)		 2023
£
437,237
2,670,365
3,107,602
3,107,602
1,294,959
1,812,644
3,107,602		 2022
£
35,926
613,450
13,188
371,627
1,421,674
2,455,866
( 15,820)		 2022
£
444,437
2,440,046
2,884,482
2,884,482
1,341,215
1,543,267
2,884,482

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The notes on Pages 15 to 22 form a part of these Financial Statements

Dr S A Bhatti Vice Chairman, Board of Trustees Date:

15

HUMANITY FIRST

Registered Charity No. 1149693

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31ST DECEMBER 2023

Cash flows from operating activities:
Net cash provided by (used in) operating activities
Note A
Cash flows from investing activities:
Purchase of property, plant and equipment
Net cash provided by (used in) investing activities
Cash flows from financing activities:
Repayments of borrowing
Net cash provided by/ (used in) financing activities
Change in cash and cash equivalents in the reporting period
Change due to unrealised foreign exchange gain/(loss)
Cash and cash equivalents at the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period
Note B
Note A: Reconciliation of net movement in funds to net cash flow from operating activities
Adjustments for:
Depreciation charges
(Increase)/decrease in amount due from associated undertakings
(Increase)/decrease in stocks
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Unrealised foreign exchange (gain)/loss
Net cash provided by (used in) operating activities
Note A
Note B: Analysis of cash and cash equivalents
Cash at Bank
Note B
Total cash and cash equivalents
Net movement in funds for the reporting period (as per the statement
statement of financial activities)		 2023
£
81,040
( 5,379)
( 5,379)
-
75,661
( 20,013)
1,421,674
1,477,323
223,120
12,578
( 287,566)
11,410
99,479
2,005
20,013
81,040
1,477,323
1,477,323		 2022
£
( 75,505)
( 4,387)
( 4,387)
-
( 79,892)
29,308
1,472,258
1,421,674
513,951
12,404
( 258,298)
( 2,068)
( 312,080)
( 107)
( 29,308)
( 75,505)
1,421,674
1,421,674

16

HUMANITY FIRST

Registered Charity No. 1149693

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

1. Accounting Policies

1.1 Basis of preparation of Financial Statements

Humanity First meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Going Concern uncertainties that could significantly impact Humanity First's ability to continue as a going concern for at least one year from the date of approval of the financial statements. As a result they have they have continued to adopt the going concern basis in preparing the annual report and

1.2 Key source of estimation, uncertainty and judgement The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period. There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets. The stock at the year-end is partly made up of blankets donated by another charity. As a result there is a degree of estimation in the cost. The cost is calculated based on the cost of previous blankets purchased, adjusted for inflation and the size of blankets donated. The stock value at the year-end in relation to donated blankets is £24,516 (2022: £35,926) There is estimation uncertainty in calculating accrued income in relation to affiliate charities. As the amounts accrued in relation to 2023 have not been received, and there are still negotiations still in place at the date of signing, the amounts accrued are based on the Trustees most recent correspondence with the charities in relation to the amounts due to Humanity First. 1.3 Income & Accrued Income

Items of income are recognised and included in the accounts when all of the following criteria are met: The charity have entitlement to the funds; Any performance conditions; There is sufficient certainty attached to the receipt of income; The amount can be measured reliably.

Tax reclaims on donations and gifts Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate only if the trustees are satisfied that the claim will be successful. Volunteer help In accordance with the Charities SORP (FRS 102), the general volunteer time (described in the Trustees' report) is not recognised in the accounts.

1.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the account of the obligation can be measured reliably. Expenditure is classified under the following headings: Expenditure on raising funds relates to the sale of merchandise, the costs of fundraising and their associated support costs. Expenditure on charitable activities includes disaster relief and development aid in the form of projects, governance costs and their associated support costs.

Support costs not attributable to a single activity are allocated on a basis consistent with identified cost drivers for that cost category such as staff head count, floor space and expenditure and are apportioned to relevant restricted funds. An analysis of the support costs and their basis of apportionment are included in Note 13.

1.5 Tangible Fixed Assets and Depreciation

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows: Land and building - 2% reducing balance All other assets - 20% reducing balance

1.6 Stocks

Stocks are valued at the lower of cost and net relisable value, after making due allowance for obsolete and slow moving items.

" Key source of estimation, uncertanity and judgement" Stocks comprise: a- Stock of merchandise held for sale and

b- Stock of merchandsie held for charitable donations in the future

17

HUMANITY FIRST

Registered Charity No. 1149693

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

1.7 Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is a objective evidence that the charity will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the charity's cash management.

Financial liabilities are classified in accordance with the substance of the contractual arrangements entered into and the definition of a financial liability.

1.8 Taxation

Under the relevant provision of the UK tax legislation the charity is exempt from UK taxation, as stated therein.

1.9 Funds

Restricted funds are spent in accordance with specific instructions of the donor.

Unrestricted income funds comprise those funds which are spent at the discretion of management committee for any purpose in the furtherance of the charitable objectives.

2.0 Government grants

Grant income is recognised under the accrual model of Financial Reporting Standard 102.

Grant income is recognised in the profit and loss account on a systematic basis over the period in which the company recognises the related costs for which the grant is intended to compensate.

2. Operating Income

The operating income is stated after charging the following:

Wages and salaries
Social Security Costs
Foreign Exchange (Gains)/Losses
Depreciation
Auditor's remuneration
Cost of stocks recongised as an expense
During the year, remuneration to key management totalled		 2023
£
13,083
-
20,013
12,578
7,675
24,516
13,083		 2022
£
12,420
-
( 29,308)
12,404
8,000
35,926
12,420

The Average monthly number of paid staff employed during the year was as follows:

Full Time
Part Time		 2023
0
1		 2022
0
1

The charity's activities are carried out by a large number of volunteers and trustees who are not remunerated for their services to the company.

No employee received benefits of more than £60,000 (2022: Nil).

18

HUMANITY FIRST

Registered Charity No. 1149693

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

3. Tangible Fixed Assets
Cost
As at January 1, 2023
Additions during the year
Disposal during the year
As at December 31, 2023
Depreciation
As at January 1, 2023
Charge for the year
As at December 31, 2023
Net Book Value
As at December 31, 2023
As at December 31, 2022
4. Stocks
Stock of Merchandise held for sale
Stock of Merchandise for charitable donations
5. Debtors & Prepayments
Debtors
Advances to Countries
Prepayments
Social Security and Other Taxes
6. Creditors- Amounts falling due within one year
Creditors
Social Security and Other Taxes
Accruals		 Total
£
598,097
5,379
-
603,476
153,660
12,578
166,238
437,237
444,437		 Computer
Office
Equipment
Equipment
£
£
39,220
32,766
1,710
3,669
40,930
36,435
35,958
21,506
994
2,986
36,952
24,492
3,977
11,943
3,262
11,260
2023
£
-
24,516
24,516
2023
£
11,457
-
-
122
11,579
2023
£
9,678
173
7,975
17,825		 Land &
Building
£
526,111
-
526,111
96,196
8,598
104,794
421,317
429,915
2022
£
-
35,926
35,926
2022
£
10,633
1,353
348
854
13,188
2022
£
8,736
109
6,975
15,820

19

HUMANITY FIRST

Registered Charity No. 1149693

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2023

----- Start of picture text -----
Transfer Transfer
7. Movement in Funds Balance Between Balance Balance Between Balance
at 01.01.23 Donations Expenditure Reserves at 31.12.23 at 01.01.22 Donations Expenditure Reserves at 31.12.22
Unrestricted Reserves 1,341,215 120,857 ( 167,114) - 1,294,959 1,140,706 273,151 ( 60,295) ( 12,345) 1,341,215
Restricted Reserves 1,543,267 410,480 ( 141,103) - 1,812,644 1,229,825 409,563 ( 108,467) 12,345 1,543,267
(see Note 16)
2,884,482 531,337 ( 308,217) - 3,107,602 2,370,531 682,714 ( 168,762) - 2,884,482
8. Donation Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2023 2023 2023 2022 2022 2022
£ £ £ £ £ £
Disaster Relief 31,629 31,629 77,909 77,909
Projects 109,691 378,851 488,542 270,622 331,654 602,276
Total Donations 109,691 410,480 520,171 270,622 409,563 680,185
9. Expenditure on Raising Funds
Direct Support Total Costs Direct Support Total Costs
Costs Costs 2023 Costs Costs 2022
£ £ £ £ £ £
Fundraising Expenses 776 - 776 389 - 389
Marketing & Advertising 3,501 - 3,501 8,335 - 8,335
Salaries and Wages - 3,925 3,925 - 3,726 3,726
Subscriptions - 703 703 - 281 281
Closing stock adjustment-cost of sales 11,410 - 11,410 ( 1,738) - ( 1,738)
15,687 4,628 20,315 6,986 4,007 10,993
----- End of picture text -----

20

HUMANITY FIRST

Registered Charity No. 1149693

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2023

10. Expenditure on Charitable Activities
a) Disaster Relief
Covid-19
Indonesia Disaster Appeal-Tsunami
Disaster Relief- Pakistan flood
Disaster Relief- Ukrain
Disaster Relief- Turkey
Zimbabwe Disaster Appeal
East Africa Drought Appeal
Philipines Disaster Appeal
Disaster Relief Fund
b) Projects
Water for Life
Learn- A -Skill Centres
Global Health
Medical Camp
Food Security
Knowledge for Life
Gift of Sight
Community Care
Orphan Care
c) Other Charitable Expenses
Countries Administration Costs
Unrestricted-HF UK
d) Disaster Response Training
e) Governance Costs
Audit Fee
Other costs
Salaries, Wages & Pension
Total expenditure on charitable activities		 Direct
Support
Total Costs
Costs
Costs
2023
£
£
£
-
-
-
-
-
-
28,590
18,096
46,686
-
-
-
1,146
725
1,872
-
-
-
13,585
8,599
22,184
-
-
16,489
10,437
26,926
59,810
37,857
97,668
5,000
5,970
10,970
-
-
-
37,264
44,494
81,758
-
-
-
13,103
15,646
28,749
1,410
1,684
3,094
4,019
4,799
8,817
-
-
-
18,000
21,493
39,493
78,796
94,085
172,881
-
-
-
4,000
4,776
8,776
4,000
4,776
8,776
-
-
-
7,675
-
7,675
902
-
902
-
-
-
8,577
-
8,577
151,183
136,719
287,902		 Direct
Support
Total Costs
Costs
Costs
2022
£
£
£
6,149
2,855
9,004
-
-
-
4,400
2,043
6,443
885
411
1,296
-
-
-
-
-
-
-
-
-
-
36,596
16,993
53,589
48,030
22,303
70,332
11,506
3,927
15,433
-
-
-
35,678
12,177
47,854
-
-
-
11,620
3,966
15,586
-
-
-
-
-
-
-
-
-
-
-
-
58,804
20,069
78,873
-
-
-
-
-
-
-
-
-
-
-
-
8,000
-
8,000
564
-
564
-
-
-
8,564
-
8,564
115,397
42,372
157,769

21

HUMANITY FIRST

Registered Charity No. 1149693

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

11. Transfers between funds

It is the policy of Humanity First that where donations are received in respect of a particular project then those funds are only expended for that project.

If restricted funds falls in deficit i.e. where expenditure exceeds income then the Board transfers funds from unrestricted to cover this shortfall.

In the year 2022, transfers made for unrestricted reserves to cover shortfall in restricted reserves were as follows:

----- Start of picture text -----
2023 2022
Transfer between funds - 12,345
12. Analysis of Support Costs
Support costs are allocated on the following basis;
2023 2022
Support Costs Head Office Projects Governance Fundraising Total Head Office Projects Governance Fundraising Total
Rates 1,931 2,092 - - 4,023 1,671 1,810 - - 3,482
Water Rates 91 98 - - 189 23 25 - - 48
Light & Heat 541 586 - - 1,127 265 287 - - 551
Office Cleaning 425 460 - - 885 397 430 - - 827
Misc. Office Expenses 2,259 2,447 - - 4,706 86 93 - - 179
Repair & Maintenance 2,470 2,676 - - 5,146 850 921 - - 1,771
Property Insurance 1,908 2,067 - - 3,974 1,040 1,126 - - 2,166
Service Charges 540 585 - - 1,125 432 468 - - 900
Staff Wages 4,396 4,762 - 3,925 13,083 4,173 4,521 - 3,726 12,420
Telephone & Internet 3,358 - - - 3,358 4,123 - - - 4,123
Printing, Postage & Stationery 420 - - - 420 182 - - - 182
Computer Peripherals 145 158 - - 303 579 627 - - 1,206
Website Promotion 3,561 3,858 - - 7,419 4,559 4,939 - - 9,498
Conference Expenses - - - - - 301 326 - - 628
Staff Welfare Expenses 104 112 - - 216 43 47 - - 90
Subscriptions - - - 703 703 - - - 281 281
Bank Charges 2,857 - - - 2,857 2,484 - - - 2,484
Collection Charges 1,996 - - - 1,996 4,553 - - - 4,553
Accountancy 18,397 - - - 18,397 17,893 - - - 17,893
Depreciation 6,038 6,541 - - 12,578 5,954 6,450 - - 12,404
Bad debts - - - - - - - - - -
Foreign Exchange Losses - 20,013 - - 20,013 - - 29,308 - - ( 29,308)
90,264 46,455 - 4,628 141,347 49,609 - 7,236 - 4,007 46,379
----- End of picture text -----

13. Analysis of Net Assets between Funds 2023

Fixed Assets
Cash and current investments
Other current assets
Amount due from associated undertakings
Other current liabilities
Total		 Unrestricted
Restricted
Funds
Funds
Total
£
£
£
437,237
437,237
323,872
1,153,451
1,477,323
551,675
551,675
659,193
659,193
( 17,825)
( 17,825)
1,294,959
1,812,644
3,107,602

22

HUMANITY FIRST

Registered Charity No. 1149693

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

Analysis of Net Assets between Funds 2022

Fixed Assets
Cash and current investments
Other current assets/liabilities
Amount due from associated undertakings
Other current liabilities
Total		 Unrestricted
Restricted
Funds
Funds
Total
£
£
£
444,437
444,437
250,034
1,171,640
1,421,674
662,564
662,564
371,627
371,627
( 15,820)
( 15,820)
1,341,215
1,543,267
2,884,482

Unrestricted funds are held in order to allow timely reaction to humanitarian crises. Balances on restricted funds arise due to timing differences between project and disaster relief donations and related expenditure.

14. Related Party Transactions

There was no remuneration paid to the Trustees in the year for any services rendered. Donations made to the charity by Trustees in the year totalled £1,572 (2022: £1,572). Expenses reimbursed to Trustees in the year totalled £ nil (2022: £ Nil).

Trustees expenses reimbursed in 2023 related to expenditure for overseas travel to monitor Humanity First charitable projects.

There were no other related party transactions requiring disclosure (2022: None). There were small donations made by individuals connected to the Trustees but this information is impractical to compile.

15. Company Limited by Guarantee

The Company is a private company limited by guarantee and accordingly does not have share capital. The members of the Company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £10 per member of the Company. The Company was incorporated in England and Wales and information relating to the registered office address can be found on page 1.

23

HUMANITY FIRST

Registered Charity No. 1149693

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

16. Analysis of Restricted Funds

----- Start of picture text -----
Transfer Transfer
Balance Between Balance Balance Between Balance
Restricted Fund at 01.01.23 Donations Expenditure Reserves at 31.12.23 at 01.01.22 Donations Expenditure Reserves at 31.12.22
a) Disaster Relief
Haiti Disaster 85,284 - - - 85,284 85,284 - - - 85,284
Gaza Disaster Relief 4,663 40,645 ( 583) - 44,725 4,663 - - - 4,663
Rohingya Appeal 65,331 - 65,331 65,331 - 65,331
Syria Disaster 17,578 - - - 17,578 17,578 - - - 17,578
Grenfell Tower Appeal 58 - - - 58 58 - - - 58
East Africa Drought Appeal 13,585 - ( 13,585) - - 13,585 - - - 13,585
Middle East Appeal 19,389 - - - 19,389 19,389 - - - 19,389
Ukrain crises - - - - - - - ( 1,485) 1,485 -
Pakistan flood 28,008 31,332 ( 28,590) - 30,750 32,408 ( 4,400) - 28,008
Covid-19 - 0 - - - 0 - 0 ( 6,149) 6,149 - 0
Turkey Appeal - 52,050 ( 2,687) - 49,363 - - - - -
Japan Disaster Appeal 19,571 - - - 19,571 19,571 - - - 19,571
Other Disaster Relief Funds 25,552 297 ( 16,489) - 9,360 17,508 45,501 ( 37,457) - 25,552
b) Projects
Water for Life 202,346 1,415 ( 5,000) - 198,761 177,828 36,024 ( 11,506) - 202,346
Learn- A -Skill Centres 2,938 1,852 - - 4,790 970 1,968 - - 2,938
Global Health 517,917 251,478 ( 37,637) - 731,758 361,923 191,843 ( 35,849) - 517,917
Benin Hospital 402 - - - 402 402 - - - 402
Food Security 109,223 16,764 ( 13,103) - 112,883 60,168 55,964 ( 11,620) 4,711 109,223
Community Care 3,886 - - - 3,886 1,806 2,080 - - 3,886
Knowledge for Life 78,616 2,204 ( 1,410) - 79,410 72,729 5,887 - - 78,616
Gift of Sight 173,510 6,003 ( 4,019) - 175,495 166,863 6,647 - - 173,510
Orphan Care 175,411 6,440 ( 18,000) - 163,851 144,169 31,242 - 175,411
Restricted-unalocated - - - - - -
c) Other Charitable Expenses
Countries Administration Costs - - - - - - - - - -
d) Disaster Response Training - - - - - - - -
1,543,267 410,480 ( 141,103) - 1,812,644 1,229,825 409,564 ( 108,467) 12,345 1,543,267
----- End of picture text -----

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