WORKING HANDS ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 NOVEMBER, 2020 Company Llmlted by Guarantee number 8283087 Registered Charity number 1150488
WORKING HANDS LEGAL AND ADMINISTRATIVE INFORMATION Directors and Trustees Donald Sammut Stephen LoaGh Nola Mackie Company Secretary Donald Sammut Premlses The Registered Office of the Charity is 1 Oa Kingsdown, Bristol, BS6 SUD. Prlnclpal Bankers HSBC. Grosvenor Court, 149 Whiteladies Road, Bristol BS8 2RR.
WORKING HANDS ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2020 The Trustees present their Annual Report and Accounts for year ended 30 November 2020. Structure Governance and Mana em Status and Governing Document Working Hands is a Company Limited by Guarantee number 8283087 and a Registered Charity number 1150488. Its governing document is a Memorandum and articles dated 22 October 2012. The company was incorporated on 6 Novembef 2012. Charity The Trustees have adopted the provisions of the Charities SORP (FRS 102} in preparing the annual report and accounts. The accounts comply with the charities Act2011. Governance and Internal Control The day-to-day activities of the Charity are monitored by the Trustees. Board Meetings are held from time to time and informal discussions and meetings also take place. New Trustees are appolnted by existing Trustees. Trustees, Responsibilities in relation to the Financial Statements The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards. The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial y8ar which give a true and fair view of the state of affairs of the Charity and of the inGomin9 resources and appliGalion of resources of the Charity for that period. In preparing these financial statements, the Trustees are required to.. select suitable accounting policies and then apply them consistently: observe the methods and principles of the Charities SORP 2015 (FRS 102): make judgements and eslimates that are reasonable and prudgnt., state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial ststements-, and preparing the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the Charity and enable them to ensure that the financial statements comply with charity law. They are also responsible for
safeguarding the assets of the Charity and hence to take reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the Charity and financial information included in the Charity's website. Organisation The Board of Trustees, which has a minimum of three members, administers the Charity. Trustee Inductlon and Tralnlng New Trustees are made aware of the seriousness of their responsibilities and obligations under charity law. They are able to understand these obligations by reading relevant Charity Commission publications. Trustees are aware of training courses and COnferenS and may exiend their knowledge of matters pertaining to their role in the Charity. Related Parties and cooperation with other organisations The Trustees are unpaid and receive no benefit from their work with the Charity. There is no relationship between any trustee and Charity employees or suppliers. The Charity has good relationships wth a number of local organisations which support the Charity's vision. Pay policy The Trustees consider that the board of Trustees comprise the key management personnel of the Charity in charge of directing. controlling, running and operating the Trust on a day to day basis. Details of Trustees, expenses and related party transactions are disclosed in a note to the accounts. There are no paid staff. ublic beneflt Ob'èctlves and Activities for the Objects The objects of the Charity are as follows: to conduct a surgical programme, taking surgical expertise to developing countries- to improve healthcare in these countries by the provision of money. equipment, expertise and other resources. and to educate local health workers in order to improve the quality of the care they provide in their local communities. (1) (2) (3) Public Beneflt The trustees have considered the guidance of the Charity Commission on publiG benefit. The provision of public benefit is given at no charge and is made available to all people including those on low incomes.
Activities The Chariiy raises funds for a surgical programme, currently based at leprosy hospitals in Nepal, supporting a team of hand surgeons who travel to operate and to teach the local surgeons. Working Hands is independent, not linked to any major organization, and all donated funds find their way directly to the front line of treatment. purchasing equipment and Gonsumables for each trip. The surgeons give their time for free. On each visit, some 60 patients undergo surgery to restore function to their hands. enabling them to work, earn a living, support dependents and regain their selr-esteem. The project is currently working in Lalgadh. near Janakpur, in Kathmandu and in Green Pastures Hospital in Pokhara. Virtually all patients are illiterate farmers whose only resource is what they can earn by manual labour. This surgery makes a real and immediate difference to their lives. Volunteers Working Hands is supported by a growing number of dedicated volunteers. Achievements and Performance for the ublic benefit The visit planned for November 2020 was cancelled due to the Covid Pandemic. Instead, considerable teaching was conducted= a. Online via Webinars b. Via lectures and images in hard drive sent to the teams of juniors in Kathmandu In addition, funds were disbursed in various occasions to support the work of surgeons in the field. The Anatomy course, administered through the Working Hand Charity account, was held as usual in February 2020, just before lockdown. Record has been kept of the fees received from participants and the expenses, honoraria and organizational costs incurred. At time of writing, there is plan to organize the next field trip in mid- November 2021. but this is vulnerable to developments in the pandemic. the vaccination programme in UK and Nepal, and other local fadors such as preparedness for an effective visit. Financial Revlew Review of Activities and Future Developments A summary of the financial results and the work of the Charity are set out below. The Charity's income was £36,657 (2019 - £43,345). Rlsk Assessment The major risks to which the Charity has been exposed, as identified by the Trustees, have been reviewed and systems have been established to mitigate those risks.
Going Concern T8king into account reserves and anticipated recurring income, the Trustees are confident that the Charity remains a going concern for at least twelve months from the date of approval of these accounts. Reserves The charity has accumulated reserves of £21,489. The Trustees wish to retain six months of unrestricted reserves. The Trustees consider that the fund reserves at the year-end were adequate but not excessive. The Report was approved by the Trustees on 29 August 2021. Donald Sammut Trustee
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WORKING HANDS I have 8xamined the accounts for the year ended 30th November. 2020 on pages 8 to 13 following which have been prepared on the basis of th8 accounting policies set out on pages 11 and 12. Respective Responsibilities of Trustees and Examiner The Trustees of the Charity are responsible for the preparation of accounts., they consider that the audit requirements under section 144 of the Charities Act 2011 do not apply but they have requested an independent examination. I have been appointed to conduct an Independent Examination under section 145 of the Charities Act 2011 and to report in accordance with the regulations made under section 145 of that Act. It is my responsibility to examine the accounts. without performin9 an audit and to report to the Trustees, Having satisfied myself that the Charity is not subject to audit and is eligible for independent examination, it is my responsibility to: (11 examine the accounts under section 145 of the Charities Act 2011. (2) follow the procedures laid down in the General Directions given by the Charfty Commission under section 145(5)(b> of the Charities Act 2011. (3) state whether particular matters have come to my attention. Basis of Examinerfs Statement This report is in respect of an examination carried out under section 145 of the Charities Act 2011 and in accordanGe with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity. and a comparison of the accounts presented with those records. It also includes a review of the accounts and making such enquiries as are necessary for the purpose of this report. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently no opinion is given as to whether the acwunts present a 'true and fair view. and the report is limited to those matters set out in the statement below. Examiner's Statement Based on my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect. accounting records have not been kept in accordance with section 130 of the Charities Act 2011 , or that the accounts presented do not accord with those records, or comply with the accounting requirements of the Charities Act 2011. No matter has come to my notice in connection with my oxamination to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts. P James Lowther ACA Date 29 Augusl 2021 Grey Gables Whitchurch Ross-on-wye Herefordshire HR9 6DE
WORKING HANDS STATEMENT OF FINANCIAL ACTIVITIE FOR THE YEAR ENDED 30 NOVEMBER 2020 2020 2019 TOTAL TOTAL FUNDS FUNDS (unrestricted) (unrestricted) Note INCOME from Donations & courses 36,657 43,345 Investment interest Totsl Income 36,657 43,345 EXPENDITURE on: Charltable activities 23,624 46,269 Total Expenditure 3&4 23,624 46,269 Net InGomel(Expenditure) 13,033 (2,924) Funds Reconciliation Total funds brought forward 8,456 11,380 Total funds carried forward 21,489 8,456 All the above results derive from continuing activities. All gains and losses recognised in the year are included above. The notes on pages 11 to 13 form part of these accounts.
WORKING HANDS BALANCE SHEET at 30 NOVEMBER 2020 Company Limited by Guarantee number 8283087 Registered Charity number 1150488 2020 2019 Current Assets Cash at Bank Debtor- Gift Aid 20,383 1.106 15,491 765 21.489 16,256 Current Liabilities - Creditors Accruals and deferred income 7,800 Total Net assels less Current Llabllities 21.489 8,456 Funds Unrestrictsd funds 21,489 8,456 The notes on pages 11 to 13 form part of Ihese accounts
WORKING HANDS BALANCE SHEET at 30 NOVEMBER 2020 ntinued Company Limited by Guarantee number 8283087 Registered Charity number 1150488 For the year ended 30 November 2020, the company was entiued to the exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. Responsibilities of Directorsrustees'. a) The members have not required the charitable company to obtain an audit of its accounts for Ihe year in question in accordance with Section 476 of the Companies Act. b) The DirectorsrUsteeS acknowledge their responsibilities for complying with the rèquirements of the Companies Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies. regime. These accounts were approved by the Trustees and authorised for issue on 29 August 2021 and signed on their behalf by- LknLLQ D Sammut - Trustee The notes on pages 1r to 13 form part of these accounts. io
WORKING HANDS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 NOVEMBER 2020 1. ACCOUNTING POLICIES (a) Basis of preparation The financial statements have been prepared in accordan with Accounting and Reporting by Charities- Statement of ReGommended Practice applicable to 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. The Charity 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 note(s). The Charity is a Going Concem. A summary of the most important accounling policies. which have been applied consislenily. are set out below. (b) Funds Structure General funds are unrestricted funds which are available for use al the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for specific purposes. The aim and use of each restricted fund is set out in the notes to the accounts. (cl Income All income is included in the SOFA when the Charity is legally entttled to the income and th amount can be quantified with aSOnable accuracy. For legacies, entitlement is the earlier of the Charity being notified of an impending distribution or the legacy being received. GFfts in kind donated for distribution are included at valuation and recognised as income when they 8re distributed to the projects. No amounts have been included in the accounts for gifts in kind or for services donated by volunteers. (d) Expenditure All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. whe costs cannot be directly attributed to particular headings. they have been allocated to activities on a basis consistent with use of the reSoUrs, using time spent on each activity as a guide. Grants payable are induded in the accounts where there is a legal or constructive liability. The costs of charitable activities are those costs incurred directly in relation to the objects of the Charity. Govemance costs are incurred in connection with the administration of the Charity and compliance with constitutional and statutory requirements. These tasks are undertaken by unpaid volunteers.
WORKING HANDS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 NOVEMBER 2020 {e) Taxatlon The Charity is a Registered Charity and is therefore exempt from tsxation under the Income and Corporation Taxes Acts. (fj Irrecoverable VAT Irrecoverable VAT is charged against the category of resources for which it was incurred. 2. INCOME Income comprises the following: 2020 2019 Grants from Charitable Trusts Anatomy courses Individual donations 8,000 21,134 7,523 9,950 19.200 14.195 36,657 43.345 3. CHARITABLE EXPENDrruRE Charitable expenditure comprises the following.. Medical and equipment Surgery trlp travel Anatomy course costs Other costs Grants and sponsorship 1,135 1.384 15.799 1,002 4,304 9,302 18,904 14,832 665 2,566 23,624 46.269 4. SALARIES, TRUSTEES, REMUNERATION AND TRUSTEES. EXPENSES The Charity paid no salaries. Trustees received no pay or expenses. except that one trustee was reimbursed rtain charity 8xpensès. 12
WORKING HANDS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 NOVEMBER 2020 5. RECOGNISED GAINS The Charity had no recognised gains or1093es in 2019 or 2020 other than Income. All assets are stated at historical cost. Therefore, no adjustments are required to the reported results, which are stated on an unmodrfied historical cost basis. 6. FUNDS Unrestricted funds comprise those funds which the trustees are free to use in aco)rdance with the charitable objects. Restricted funds are grants given with a restriction imposed by the donors. 13