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 COnferen￿S 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 Directors￿rustees'.
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 Directors￿rUsteeS 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 reSoUr￿s, 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