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2024-12-31-accounts

ae. \ $ ANNUAL i, y 7 REPORT & / ; mm - Te FINANCIAL Sat a |d1 at4 STATEMENTS 4 a 2024

Charity Registration Number: 1154288 (England & Wales SC046481 (Scotland) | Company Registration Number: 08553893

HERE FOR EVERY HUMAN. AND HERE FOR AS LONG AS IT TAKES.

IN M EM ORY OF

We dedicate this report to the Human Appeal staff and volunteers who lost their lives over the past year. As their colleagues, we will remember them, and the impact they made on the lives of the most vulnerable will continue to live on. Our deepest condolences go to their families, friends, and colleagues.

CONTENTS

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34
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Corporate directory
Welcome from the Chair
A message from our CEO
Strategic Report
Global Programmes Strategy 2024
Our Priority Sectors
Our Reach
Our Year in Numbers
Our Impact Around the World
Our Flagship Projects
Orphan Sponsorship
Sustainable Development through
Special Requests
Seasonal Campaigns
Middle East Department
The Waqf Fund
Institutional Funding
and Partnership
Corporate Engagement and
Strategic Partnerships
Community Fundraising
62Communications
66Public Relations, Research
& Advocacy
74Streamlined Energy & Carbon
Reporting (SECR) 2024
82Principal Risks and Uncertainties
84Major Risks
88Structure, Governance,
and Management
92Section 172 (1) and (2) Statement
by The Trustees Of Human Appeal
94Financial Review
95Trustees’ Assessment of
Going Concern
96Statement of Reserves
98Independent Auditor’s Report
to the Members of Human Appeal
102Statement of Financial Activities for
the Year Ended 31 December 2024
103Balance Sheet as at
31 December 2024
104Statement of Cash Flows as at
31 December 2024
105Notes to the Financial
Statements for the Year Ended
31 December 2024
Communications
Public Relations, Research
& Advocacy
Streamlined Energy & Carbon
Reporting (SECR) 2024
Principal Risks and Uncertainties
Major Risks
Structure, Governance,
and Management
Section 172 (1) and (2) Statement
by The Trustees Of Human Appeal
Financial Review
Trustees’ Assessment of
Going Concern
Statement of Reserves
Independent Auditor’s Report
to the Members of Human Appeal

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Human Appeal Annual Report & Financial Statements 2024

Human Appeal Annual Report & Financial Statements 2024

CORPORATE DIRECTORY

Company and Charity Legal Name:

Human Appeal

Charity Registration Number:

1154288 (England & Wales) SC046481 (Scotland)

Company Registration Number: 08553893

Principal and Registered Office:

Pennine House, Carrs Road, Cheadle, Cheshire, UK, SK8 2BL

Directors and Trustees:

Dr. Kamil Omoteso (Chair of the Board) Dr. Omar Mashjari

Dr. Kenneth Baldwin

Dr Abdulrahman Alhefny appointed to the Board of Trustees in October 2024

Ms Bilkis Shittu appointed to the Board of Trustees in October 2024

Dr Rajnaara Chowdhury Akhtar appointed to the Board of Trustees in October 2024

Mr. Mohamad Yousef retired from the Board of Trustees on 1st May 2024

Executive Directors

Chief Executive Officer: Dr. Mohamed Ashmawey

Deputy CEO: Owais Khan

Programmes Director: Mehdi Benmrad

Fund Development Director: Zaheer Khan

Emerging Markets Director: Hameed Al-Asaly

Director of Performance and Accountability: Dr Ahmed Nasr

Solicitor

Simons Muirhead Burton LLP 87-91 Newman Street London W1T 3EY

Bankers

National Westminster Bank Plc, 9/11 Precinct Centre, Oxford Road, Manchester M13 9NX

Auditors

Sayer Vincent LLP, 110 Golden Lane, London, EC1Y 0TG.

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Human Appeal Annual Report & Financial Statements 2024

Human Appeal Annual Report & Financial Statements 2024

WELCOME FROM OUR CHAIR

We demonstrated our unique value once again in 2024, as together we brought hope to people in crisis in the UK and across the world. It is clear that our work is needed now more than ever. The world around us is changing rapidly: the impacts of climate change are wreaking havoc, armed conflicts continue to cause untold suffering, record numbers of people are being displaced – and silent, untold crises in the world’s hardest-toreach places are leaving millions without a voice.

Throughout the year, we worked with our global family of offices – including our new team in Canada – and with partners across the sector to deliver vital support to those impacted by some of the world’s most urgent crises. Human Appeal is a lifeline for people pushed to the brink of survival, and this Annual Report illustrates both the breadth and depth of our impact. As you read the following pages, I urge you to remember that the suffering we responded to in 2024 is rooted in poverty, vulnerability, inequality, and injustice.

The challenges of the year reminded us of the value of unity – of working collectively towards a shared goal. Our dedicated Human Appeal family worked tirelessly to ease suffering, often while enduring the same perils as the communities we serve. In Gaza, where our own team members have lost family members – even their own children – and in Sudan, Yemen, Syria, Lebanon and beyond, colleagues stood side by side to maximise our impact and bring relief to those who needed it most.

We are especially proud to have continued protecting and nurturing the futures of the most vulnerable children in the world – those closest to the Prophet .ﷺ Our orphan sponsorship programme grew by 673% in 2024. Before October 2023, Human Appeal supported over 3,270 children in Gaza through our Orphan Sponsorship Programme.

As of 2024, that number has risen to more than 14,780 children. While some charities chose to abandon their orphan programmes in the very first month of the conflict, Human Appeal has refused to give up on the orphans of Gaza. The Prophet ﷺsaid: “ I and the one who cares for an orphan will be together in Paradise like this ,” and he held his two fingers close together. We remain guided by this principle in all we do for orphaned and vulnerable children.

At a strategic level, the Board of

Trustees worked alongside our Directors to advance our Global 2030 Strategy – an ambitious commitment to raise £250 million so that we can reach and support 10 million beneficiaries by 2030. This vision addresses immediate needs, tackles the root causes of suffering, and strengthens our internal systems, culture, and values. I want to thank our Board, committee members and executive leadership team for their dedication, and extend a warm welcome to three new trustees, including two sisters, strengthening our commitment to equality, diversity, and gender parity at the highest level of governance. I look forward to working with all our trustees to deliver our refreshed 2030 strategy.

Thanks to the generosity of our supporters worldwide – who gave their money, time, and expertise – Human Appeal reached an annual income of £90.2 million and supported over 6.2 million people in 2024. For that, we are deeply grateful. Our work would not be possible without you. With your support we will continue to stand with people in need and do all we can to secure a kind, caring, and just world – for every human.

As 2025 begins, we face significant challenges: cuts in overseas aid, ongoing crises, and a volatile geopolitical landscape. Needs continue to outpace funding, demanding that we be the best stewards of the precious

resources entrusted to us. We see this not just as responsibility, but as an amaanah – a sacred trust – and we will continue to honour it with transparency, accountability, and care. That is why we are strengthening agility and efficiency across our operations: investing in digital solutions, enhancing our data and analytics capabilities, and building capacity through our global hubs in Pakistan and Turkey, alongside our other field offices worldwide, to deepen local and national partnerships, expand reach, and streamline delivery.

This year, we also secured membership with the Core Humanitarian Standard (CHS) Alliance. This certification under the Core Humanitarian Standard affirms our commitment to quality, accountability, and integrity – ensuring we deliver the best possible outcomes for vulnerable communities.

Looking ahead, we know 2025 will be our hardest year yet. The world is more polarised, volatile, and vulnerable. Brutal funding cuts will test us, and crises might intensify. But it is in times and places of greatest adversity that we see the best of humanity. Together, we will rise to these challenges and hold true to our mission of being there – for every human.

Dr Kamil Omoteso Chair of the Board of Trustees

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Human Appeal Annual Report & Financial Statements 2024

Human Appeal Annual Report & Financial Statements 2024

A MESSAGE FROM OUR CEO

2024 tested us all. It was a year of profound suffering for the people we serve, and of hard challenges for humanitarians – but also a year of remarkable international solidarity. In places like Lebanon, the Occupied Palestinian Territory, Sudan, Ukraine, Nigeria, Pakistan, Bangladesh, and Yemen, conflicts and disasters flared, displacing families, destroying homes, and pushing fragile communities to breaking point. Women and girls suffered most, enduring horrific levels of violence and violations of their human rights. The climate crisis added fuel to the fire. From floods and droughts to hurricanes and heatwaves, extreme weather was a key driver of humanitarian needs. 2024 was also the deadliest year on record for humanitarian workers: 383 killed, most of them in Gaza (UN 2025). Growing global hunger, a worsening climate crisis, and rising inequalities meant communities needed Human Appeal’s support more than ever.

The conflict in Gaza and the West Bank remained a huge priority for us in 2024. Despite unprecedented suffering and frequent border closures in 2024, Human Appeal maintained consistent delivery of aid—both sourced externally and internally—to those most in need. Crucially, much of our humanitarian assistance is sourced locally and delivered directly by our team on the ground in Gaza. This includes over 4,369,948 million servings of hot meals, prepared in our Gaza kitchens and 13,069,000 litres of drinking water. Our mobile medical clinics continued to provide essential healthcare to 21,735 individuals, while our family camps offered shelter to 169 internally displaced families.

Over the past year, we’ve also erected 5 masjids as dedicated spiritual oases for peaceful prayer and supplication in the Middle Area of Gaza. These large community tents provided vital spaces for Palestinians to gather, pray, and worship

despite the widespread destruction of mosques. Even amidst war, we ensured that spiritual life was not extinguished, helping families observe Ramadan and Qurbani through your generous donations.

In 2024, as one of the first charities in partnership with the Jordan Hashemite Charitable Organization (JHCO), we delivered 135 tons of aid—equivalent to 3 planes carrying medical supplies, high-nutrition food parcels, baby items, winter clothing, mattresses, blankets, and more—through the Egyptian crossing. Our medical supplies included critical items such as antibiotics, anaesthesia, surgical equipment, rehabilitation tools, infant care essentials, pain relief, and prenatal vitamins, alongside locally sourced aid within Gaza. Gaza remained one of the deadliest places for civilians and humanitarian workers alike, yet our teams persevered, embodying courage and faith.

Across more than 30 countries and territories, Human Appeal was there, saving and uplifting over 6.2 million lives – even in the hardest-to-reach places. The effects of climate change compounded human suffering. The hottest year on record saw devastating floods in Bangladesh, where we reached hundreds of families in Burichong Upazila with survival packages, and in Nigeria, where floods displaced 300,000 people and affected over a million people. Our teams reached thousands of people there with food parcels, health, and hygiene kits, helping to protect them from deadly waterborne diseases. In Senegal, torrential rains in Dakar and surrounding areas led to a state of flood emergency. Human Appeal responded immediately, designing a multi-sectoral response that addressed urgent local needs.

In Morocco, our three-phase earthquake recovery programme continued

in 2024, including modular shelters, classrooms, and professional centres to support hundreds of families. In Syria and Türkiye, we pioneered dignified light-briquette shelters, now built across three towns after over 14 years of conflict. Al Yasameen Town hosts 1,500 new homes for displaced families, complete with water wells and tanks. In Al Zohoor village, we built housing and schools, and trained young people in mobile phone repair, pastry making, accessories, and detergent production—helping families move towards self-reliance.

In Syria, we were honoured to welcome senior United Nations Office for the Coordination of Humanitarian Affairs (OCHA) leadership, including DRHC David Carden, Ian Rodley, and Deputy Tahir Ibrahim, to our Al Yasameen project site. They witnessed firsthand the quality of our integrated shelter programme, and their visit reinforced the global call for dignified housing solutions. This recognition directly contributed to Human Appeal securing the largest single OCHA grant in our history—a testament to the dedication and vision of our teams.

In Somalia, we launched a cataract surgery campaign, restoring sight for hundreds of patients and treating others for a range of eye conditions, with the support of the Islamic Development Bank (IDB).

In Yemen, we delivered life-saving health and food security initiatives. In Aden, we launched an early breast and cervical cancer detection programme, equipping the cancer centre with vital machinery and solar power, and funding treatment for women in desperate need. In Sana’a, we built a semi-automatic bakery that now provides orphanages with fresh bread daily.

Meanwhile, in Sudan, more than a year into the emergency, our Charity Bread Project began producing 15,000 loaves per day, reaching thousands of families. We also distributed thousands of nonfood and hygiene kits in Khartoum, Sennar, Blue Nile and Northern states in partnership with the International Organisation for Migration (IOM).

In Syria, our Al Iman Hospital in Sarmada expanded its range of services for women and children. Clinics and departments

were reorganised to improve patient care, with dedicated spaces for malnutrition treatment, maternal health, and paediatric services.

In Togo, we built solar-powered wells serving thousands of people. And in Senegal, Human Appeal launched a landmark three-year partnership with the Papiss Demba Cissé Foundation. Inspired by the former Premier League player’s own journey, this collaboration will deliver solar wells, refurbish schools and orphanages, and establish a football academy in Sedhiou—empowering the next generation while addressing urgent development needs.

Closer to home and in response to the continued cost of living crisis, our awardwinning Wrap Up UK campaign marked its ninth year, delivering over 29,000 coats in partnership with Hands on London – and grew into a year-round initiative: Wrap Up Door to Door. In partnership with Bag2Charity, we now collect coats, clothes, and shoes from 20 UK cities, delivering warmth to those in need locally while recycling clothes to fund our Where Most Needed Appeal internationally. Together, this initiative supports vulnerable people and protects the environment.

In Ramadan 2024, donations grew by 226% , reflecting extraordinary global generosity. We also established our first WAQF subsidiary, investing in an Islamic school that will provide both education and long-term sustainable support.

As always, we focused in 2024 on earning and honouring the trust of those we serve, as well as our staff, volunteers, supporters and partners, without whom our work would not be possible. Aligned with humanitarian principles, our faith guided every intervention. Millions more rely on us in 2025, and with your support, God willing, we will do everything possible to help them.

Together, we will ensure that we are h ere for humanity for as long as we are needed.

Dr Mohamed Ashmawey Chief Executive, Human Appeal

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Human Appeal Annual Report & Financial Statements 2024

Human Appeal Annual Report & Financial Statements 2024

STRATEGIC REPORT

WHO WE ARE

Human Appeal is a non-profit organisation working across the globe to strengthen humanity’s fight against poverty, social injustice and natural disasters for 33 years. Our vision is to become the global agent of change for a just, caring, and sustainable world.

WHAT WE DO

Through the provision of immediate relief and the establishment of self-sustaining development programmes, we aim to invest in real, effective solutions. We work year-round to establish healthcare, education, and livelihood programmes that pave the way for empowered, self-serving communities. We also provide food, medical aid, and disaster relief during emergencies - critical interventions that save lives. Our skilled local teams are able to access some of the most hard-to-reach places in the world at their most vulnerable times.

In 2024, we continued to deliver projects under four broad thematic areas:

Humanitarian relief

Seasonal programmes

Sustainable Child development welfare

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Human Appeal Annual Report & Financial Statements 2024

Human Appeal Annual Report & Financial Statements 2024

GLOBAL PROGRAMMES STRATEGY 2024

Throughout 2024, we prioritised the following six objectives:

2.

3.

1.

Ensuring Strengthening programme and enhancing quality child welfare programmes

Maximising impact for sustainable development

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5.

6.

Strengthening UK domestic projects, delivery and impact

Securing Strengthening sustainable principles of income to support humanitarian our work action

OUR PRIORITY SECTORS

WASH (WATER SANITATION & HYGIENE)

FOOD SECURITY

We enhance food security through sustainable agriculture, strengthening supplychain resilience, and improving nutrition amongst communities affected by disaster, climate change, conflict, and poverty.

We provide access to clean water and sanitation and improve hygiene practices and awareness among vulnerable and displaced communities.

LIVELIHOODS EMERGENCY RELIEF

We assist with livelihood development for vulnerable communities by helping to create sustainable income generation opportunities.

We provide humanitarian assistance in the context of disasters, conflicts and emergencies in the form of food, non-food items (NFIs), shelter and medical aid, as well as through camp management, protection, WASH, education and the support of local health facilities.

EDUCATION

CHILD WELFARE

We improve access We provide one-to-one to inclusive and sponsorship to improve quality education for child welfare, keeping children of school age child safeguarding in marginalised and central to our approach displaced communities. and practices. We equip children and young adults with skills and knowledge through education and lifelong learning opportunities, as well as technical vocational courses.

CROSS-CUTTING THEMES

Human Appeal operates in complex and often violent environments. In pursuit of continuous improvement of programme quality and efficiency, Human Appeal prioritises a number of crosscutting elements integrated throughout our programming:

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Human Appeal Annual Report & Financial Statements 2024

Human Appeal Annual Report & Financial Statements 2024

OUR REACH

HEADQUARTERS

PARTNER OFFICES COUNTRY OFFICES LOCAL PARTNERS

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----- Start of picture text -----
UK (HQ)
BELGIUM
CANADA BOSNIA AND HERZEGOVINA
IRELAND
LEBANON
NORTH MACEDONIA TÜRKİYE
FRANCE
AFGHANISTAN
TUNISIA SYRIA
SPAIN BANGLADESH
INDIA
USA
IR AQ
GAZA NEPAL
MOROCCO
MALI NIGER
WEST BANK
JORDAN
MAURITANIA
INDONESIA
PAKISTAN
SEN EGAL
YEMEN
NIG ERIA
SOMALIA
TOGO SRI LANKA
SUDAN
CAMEROON ETHIOPIA
CHAD
KENYA
MALAWI
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Human Appeal Annual Report & Financial Statements 2024

Human Appeal Annual Report & Financial Statements 2024

OUR YEAR IN NUMBERS

2024 was marred by escalating conflicts and spiralling malnutrition. Our supporters allowed us to sustain and support 6,240,711 of the world’s most at-risk and vulnerable people through emergency, development, and seasonal projects, including

30 11 26 COUNTRIES HUMANITARIAN GLOBAL WORKED IN EMERGENCIES INSTITUTIONAL WORLDWIDE RESPONDED TO PARTNERSHIPS

35,607 1,812,689 ORPHANS PEOPLE SUPPORTED SPONSORED DURING RAMADAN, EID AL-ADHA AND WINTER

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Human Appeal Human Appeal Annual Report & Financial StatementsAnnual Report & Financial Statements20242024

OUR IMPACT AROUND THE WORLD

KENYA

In 2024, we helped 6,240,711 people across 30 countries.

7,842 people helped

AFGHANISTAN

1,120 people helped

We supported 1,120 people in Jawzjan province and Baghlan province after devastating floods, providing kitchen items, hygiene kits, and hot meals.

INDIA

1,064,084 people helped

We focused on providing Qurbani meat to vulnerable families.

We responded to the drought and hunger in Tana River County, providing hot meals, 46 shallow wells, a makeshift mosque, and household kits containing mosquito nets and blankets. Our work was split between Qurbani, and development projects to make communities resilient to drought.

LEBANON

BANGLADESH

114,301 people helped

We helped 114,301 people in Bangladesh through projects that supported children living on the street, and provided sustainable clean water points, winter support, Ramadan meals and Qurbani meat. We also supported families affected by Cyclone Remal with cash vouchers, food parcels livestock support, and hygiene kits.

BOSNIA AND HERZEGOVINA

1,000 people helped

We supported 1,000 people affected by flash floods, providing food parcels, hygiene kits, and cash assistance.

CAMEROON

6,300 people helped

We supported 6,300 people through Qurbani distributions.

CHAD

11,466 people helped

Our work focused on providing Qurbani meat.

~~—~~ IRAQ

18,471 people helped

Our work in Iraq focused on protection against gender-based violence, livelihood and farming training and tools, school kits, Ramadan iftars, Eid gifts and meals, Qurbani meat, and winter kits to displaced communities.

JORDAN

12 people helped

This year, we expanded our honeybee project to support farmers in Jordan.

160,852 people helped

Our work in Lebanon included Qurbani and Ramadan projects, as well as food parcels, orphan support, bread deliveries, winter support, back to school supplies, clean water and hygiene kits. We also provided emergency support in response to the bombings. Throughout the year, we supported vulnerable Lebanese families as well as Syrian and Palestinian refugees.

MALAWI

19,895 people helped

Our work in Malawi focused on Qurbani projects.

MALI

8,400 people helped

Our work focused on Qurbani meat distributions.

MOROCCO

20,079 people helped

In Morocco, we supported people affected by the earthquake, provided in-kind medical support to hospitals, and we provided food parcels during Ramadan to vulnerable families.

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Human Appeal Annual Report & Financial Statements 2024

Human Appeal Annual Report & Financial Statements 2024

NEPAL

36,820 people helped

In Nepal, we focused on Qurbani meat distributions.

NORTH MACEDONIA

84 people helped ~~—~~ We focused on supporting 84 orphans. NIGERIA

39,374 people helped

In Nigeria, we focused on Ramadan and Qurbani projects, nutrition, as well as a sustainable clean water borehole project. We also provided orphan sponsorship and supported families affected by flooding in Borno State with emergency kits containing food and hygiene items.

PAKISTAN

1,370,279 people helped

Pakistan is one of our country offices, where we have 10 local field offices. In 2024, we ran Qurbani, winter, and Ramadan projects as well as emergency support for flood victims, orphan sponsorship, livelihood support, wells, and long-term development projects such as flood-resistant homes, and the construction of a modern, fully equipped girls’ school.

PALESTINE

1,728,317 people helped 8,293,512 items of aid

Palestine was a major focus in 2024; we provided emergency aid in Gaza as well as iftars, Qurbani meat, and orphan sponsorship. Our Gaza emergency response included mobile clinics and schools, fresh food parcels, iftars, clean water, and hot meals. In the West Bank, we supported families in refugee camps following violence and attacks on homes.

SENEGAL

64,683 people helped

In Senegal, we focused on winter, Ramadan and Qurbani projects as well as nutrition projects supported by Aqiqa and Zakat al-Fitr. We rehabilitated and fully equipped an orphanage in Dakar, constructed 5 new classrooms in Sedhiou and supported marginalized children with uniforms and back-to-school kits. We provided wheelchairs to people with disabilities, supported orphans’ families with food parcels and cash vouchers, and installed 14 wells and 10 hand pumps in rural regions. In response to flooding, we provided emergency support through food, hygiene kits, blankets, mattresses and mosquito nets.

SOMALIA

306,849 people helped

In Somalia, we supported orphans, installed boreholes, trucked clean water, provided Qurbani and Ramadan iftars, and supported families displaced by conflict, floods and drought. We also provided medical support that focused on maternal health, eyecare and cataract surgery, and provided medical supplies to hospitals in the Banadir region.

SRI LANKA

801 people helped

In Sri Lanka, we supported orphans, with a focus on education and higher education, giving children and young adults the tools for a brighter, empowered future.

SUDAN

229,719 people helped

In Sudan, we provided nutritious iftars and supported people affected by the conflict by providing bread, clothes, mobile clinics, shelter, dialysis kits, livelihood support, nourishing food, household and hygiene kits, wheelchairs, and pacemakers.

SYRIA

678,092 people helped

One of our key operational countries, we supported people affected by the earthquake, as well as providing ongoing healthcare through Al Imaan Hospital, Qurbani, and Ramadan iftars. As thousands were displaced in late November due to escalations, we provided warm clothes, fuel, and food to affected families. Throughout the year, we supported health projects through Al Imaan Hospital, health centres, projects combating disease, water wells, and livelihood projects.

TOGO

9,500 people helped

In Togo, we focused on building 9 wells to provide clean water to thousands of people.

TÜRKİYE

57,825 people helped

In Turkey, we supported survivors of the earthquake and orphans, provided child-friendly spaces, sponsored refugee families, and provided scholarships to Syrian children and 170 Syrian university students.

TUNISIA

83 people helped

In Tunisia, our work focused on orphan sponsorship.

UNITED KINGDOM

33,103 people helped

In the UK, our projects focussed on community projects, nutrition, and mental health.

YEMEN

200,034 people helped

In Yemen, in addition to orphan sponsorship, Ramadan and Qurbani projects, we also supported babies with neonatal care, provided cervical cancer screening, assisted displaced families, rehabilitated schools, provided medical equipment, treatment, and medicine, combated cholera, planted coffee trees, and supported people affected by floods. in Borno State with emergency kits containing food and hygiene items.

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Human Appeal Annual Report & Financial Statements 2024

Human Appeal Annual Report & Financial Statements 2024

OUR GAZA PROJECTS IN FOCUS

OUR FLAGSHIP PROJECTS

Since October 9, 2023, our Palestine team have worked every single day to support people affected by the bombing, displacement, starvation, and dehydration in Gaza. Between October 2023 and December 2024 we provided 8,436,878 items of aid to 1,751,583 people*.

*Due to the challenging context in Gaza, it is not possible to precisely calculate the number of unique individuals reached. To avoid double counting, we report based on project outputs rather than cumulative figures. Where repeated support is likely (e.g., hot meals), we present the highest single figure delivered; where distributions occurred in different locations, cumulative totals may be reported. In some cases, we provide the total number of items distributed (e.g., 6 million hot meals), noting that some beneficiaries may have received support more than once.

59,300,456 litres of clean water

4.4 million 75,129 hot meals family food parcels

54,787

21,735 beneficiaries who treatments at our received medicines mobile clinics or medical supplies

= = 30,577 beneficiaries who received winter items such as blankets, clothes, mattresses

1,179 tents

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Human Appeal Annual Report & Financial Statements 2024

Human Appeal Annual Report & Financial Statements 2024

OUR PAKISTAN PROJECTS IN FOCUS

VILLAGE TRANSFORMATION IN PAKISTAN

Launched in 2022, our village transformation project in Tharparkar supports communities hit by drought with a multi-pronged approach, allowing villages to be resilient by meeting their needs across several sectors. In 2024, we completed this project, transforming 11 villages for a total of 8,674 people. Each village received solar-powered street lights, 10 latrines, 20 pairs of goats for milk production and to earn a livelihood, livestock management training, and climate-smart kitchen gardening training and tools.

GIRLS’ SCHOOL IN KASHMIR

Our fully-equipped three-storey girls’ school in the Bagh District, Pakistanadministered Kashmir, has 22 classrooms, 4 administrative rooms, an IT suite, science labs, library, a hall and 24 toilets. 1,000 girls now have a safe space to receive a full education with modern equipment.

AMINAH CENTRE

Our Aminah drop-in centre provides classes, food, and a safe space for children living on the streets of Lahore. Around 300 children received informal education in reading, writing and maths; 100 children received daily meals; 2,500 children have access to basic health services; testing, and medication; 2,000 received counselling and protection services; and 150 received vocational training and the opportunity for start-up grants to launch small businesses.

FLOOD-RESISTANT HOMES IN PAKISTAN

In a project spanning 15 months across 2023 and 2024, we constructed 250 floodresistant shelters in Pakistan. In response to the devastating floods in 2022, we’ve now rehomed 1,915 people in homes containing a room, toilet and kitchen, ventilation, and a clean water supply. An additional 25 families received an identical home but with two rooms. Each home is raised off the ground to protect it from future floods. We installed solar panels on each home to provide home and street lighting, providing both safety and a means to continue earning a living for the many small-scale businesses, such as tailoring and handicrafts.

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Human Appeal Annual Report & Financial Statements 2024

Human Appeal Annual Report & Financial Statements 2024

BILAWAL’S STORY A FLOOD RESISTANT HOME

“It was very difficult during the floods. There was water everywhere. Our homes got destroyed. We carried our children on our shoulders and went to Warah City.

When we came back after the floods, there was nothing left. We had to stay in a tent. It was very difficult for us, as it was so hot.

We used to pray for Allah to send someone to build homes for us.

We were really happy when they came to our village on a boat and saw our condition.

Our nearest water source used to be very far so I had to carry a water bottle on my head. Now, we drink clean water and we are grateful to Allah. This water is clean and full of minerals, which helps to keep us safe from disease.

Now we are really happy and satisfied. We all pray for Human Appeal as they have given us this wonderful house.

We have ceiling fans here. Our children are very happy. I had never imagined this.’’

“When the Human Appeal team came here and they promised that they would build us new homes, we felt really happy.”

I also took part in constructing homes. They gave us this solid house and a source of income.

This house is built 5 feet above the ground. Now, this house will be safe from the floods as it’s very strong. We have a toilet, a kitchen, and we have electricity in our house.

Before, my family used to go outside to answer nature’s call, I was always worried. Now, no matter how the weather is, we can easily use our toilet.

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OUR SOMALIA PROJECTS IN FOCUS

IMPROVING EYE HEALTH IN SOMALIA

In a continuation of our eye health campaign in 2023, this year we conducted a primary eyecare workshop, training 60 public healthcare workers on the management of eye diseases across six day-long sessions. Alongside this, we also ran free eye consultations in Mogadishu, Baidoa and Gedo, screening 10,184 people – almost two-thirds being women – for eye diseases. Subsequently we provided 488 women and 512 men with cataract surgery to restore their eyesight.

OUR SUDAN PROJECTS IN FOCUS

BAKERIES AND BREAD

Working with a local bakery in Omdurman, we provided 15,000 pieces of bread every day for three months, allowing 1,500 families to have a secure source of food. In all, we provided employment to 12 bakers, producing 1,350,000 pieces of bread.

MOBILE CLINICS

We established a community mobile clinic that spent one month in three different areas of Madani, supporting 10,000 people, with a focus on babies, children, pregnant and nursing mothers, old people, and people with disabilities.

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Human Appeal Annual Report & Financial Statements 2024

Human Appeal Annual Report & Financial Statements 2024

OUR SYRIA PROJECTS IN FOCUS

AL IMAAN HOSPITAL IN SYRIA

Every month, Al Imaan Hospital treats around 6,000 people per month, providing support to mothers, newborns, children and people with sickness or malnutrition. It’s the only hospital of its kind in the area, and has ambulances and two mobile clinics that help to support the local residents within their own communities. This year, we expanded Al Imaan Hospital, constructing and equipping a new building that supports 5,689 people per month with a paediatric clinic, a children’s ward, a nutrition department, and four other departments, taking the pressure off strained services in the main building.

SYRIA HOMES

Our rehoming project has provided a total of 9,152 displaced people with new homes since 2021. In 2024, we constructed a third town - Al Yasameen – providing 1,500 homes with a kitchen, lavatory, two bedrooms and foyer, as well as electricity, plumbing and water. In 2025, we’ll be expanding this village with 199 new homes, while rehabilitating 770 homes for returnees.

OUR YEMEN PROJECTS IN FOCUS

NEONATAL EQUIPMENT IN YEMEN

We provided life-saving medical equipment to two neonatal centres in Yemen. The two neonatal ventilators, five pulse oximeters, and two patient monitors supported 700 babies across four months, and will continue to benefit babies for years to come.

DIALYSIS IN YEMEN

We provided dialysis kits to 125 patients at Althawra Hospital in Taiz, allowing them to receive dialysis twice weekly for two months.

CERVICAL CANCER SCREENING IN YEMEN

We provided a health centre in Aden with the equipment needed for the detection of cervical cancer, including an ultrasound device, colposcope and microscope. We also covered the examination fees for 3,259 women, and signed an agreement for affordable quality care for women after the project ends.

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Human Appeal Annual Report & Financial Statements 2024

ISNINA’S STORY

“I had never thought I would leave my home in Garissa County,” Isnina says quietly, sitting outside the makeshift shelter where she now lives with her four children. “But the drought took everything. Our animals died, the land cracked open. There was no food, no water. We walked for days to get here to the Tana River, hoping to survive.”

When Isnina arrived, life was still very hard. “We used to spend hours walking just to find dirty water to drink from the Tana River which is also infested with crocodiles and hippos. The children would get sick all the time. And many nights, we went to sleep with nothing in our stomachs. It was very painful to see my children cry from hunger.”

In October 2024, Human Appeal’s team reached her village with their emergency support.

“They built a new shallow well close to where we live. For the first time in a long time, we have clean water! My children can drink safely now. I use it to cook and wash too. It has saved us from disease, she says, smiling warmly.

Hot meals were also a lifeline for her family. “There were days when we didn’t even have any food, like [yesterday]. Human Appeal’s hot meals were a blessing. We could sit together and eat warm food. It gave us strength and hope to keep going.

With young children sleeping on bare ground, mosquito nets and blankets were yet another critical support.

My youngest, Halima, is only three years old. She used to shiver at night whenever it rained, and we were always scared of malaria. But now, we have nets to protect us and blankets to keep warm. It has made a big difference.”

Today, Isnina’s life has changed to better.

“I am not afraid anymore. We still have challenges, but with clean water, food, and protection, we can survive and rebuild. I thank Human Appeal with all my heart. They remembered us when no one else did, even our national and local government. Human Appeal has saved my children’s lives.” Alhamdulillah.’’

Isnina also received a food basket from Human Appeal.

“The basket had maize flour, wheat flour, rice, and cooking oil. When I opened it, I cried. It meant my children would eat properly for a whole month. It gave me peace of mind.”

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IN 2024, HUMAN APPEAL SPONSORED 35,607 ORPHANS ACROSS 14 COUNTRIES

For children across the globe, 2024 was a year with significant challenges – conflict, economic crisis, and climate disasters impacted children’s access to basic rights, including shelter, education, and healthcare. The number of orphaned children increased and was particularly impacted by war and crisis zones.

Despite these challenges, Human Appeal has continued to strengthen our field presence, ensuring continued comprehensive support for orphans.

ORPHAN SPONSORSHIP

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Human Appeal Annual Report & Financial Statements 2024

Human Appeal Annual Report & Financial Statements 2024

THE ORPHAN SPONSORSHIP PROGRAMME

Monthly or annual donations from our sponsors support orphaned children with essential needs such as food, clothing, healthcare, school supplies, and housing costs. Through this open-ended, oneto-one programme, supporters can choose a specific orphan to sponsor, or alternatively, Human Appeal can assign one on their behalf. Sponsors can sign up through our website, our donor care telephone team, or at in-person events.

In 2024, our supporters sponsored 35,607 orphans across 14 countries: Iraq, Lebanon, Morocco, Nigeria, North Macedonia, Pakistan, Palestine, Senegal, Somalia, Sri Lanka, Syria, Tunisia, Türkiye, and Yemen.

Protection is at the forefront of our orphan programme, with 75 safeguarding and child welfare officers across the globe. Additionally, our Global Safeguard Advisor, based in Tanzania, provides ongoing training to all International Field Officers to further protect these children.

We’re committed to preserving the education of young children – not only is it their right, but it’s also key to ensuring a better future. All sponsored children must be enrolled in school, unless they have a disability that makes it too difficult to attend.

DEVELOPMENTS IN 2024

In 2024, we broadened our programme to new regions – notably Sudan and Senegal, and continued providing ongoing support and sponsorship.

Despite the risks our team faced in Gaza, we expanded our work here, sponsoring an additional 11,504 more orphans, bringing the total number of orphans sponsored in Gaza to 14,781 . Our dedicated team worked tirelessly to maintain a strong connection with the children and their families, keeping sponsors informed of their progress

We hired more orphan welfare staff to ensure that each staff member has preestablished orphans under their purview, with 360 orphans per staff member.

We increased the number of child welfare officers by around 16% - from 63 in 2023 to 75 in 2024.

LOOKING TOWARD THE FUTURE

As we move into 2025 and beyond, our goal is to expand our programme to reach more orphans, with a focus on children in extreme crisis. In Gaza we’re working to continue ensuring that sponsorship is uninterrupted and expanded to support more children.

We’re also working to ensure our work is holistic, with a sustainable impact across education, healthcare, child protection and community engagement.

Recent global assessments highlight several urgent needs for orphans and vulnerable children, including enhanced access to education, improved healthcare, and economic empowerment for families. In 2025, we will continue to work towards delivering long-lasting, transformative impacts through these key focus areas.

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Human Appeal’s special requests programmes allow supporters to gift vulnerable people and communities’ life-changing donations, including wells, livelihood training, and sustainable farming. Our special requests projects embody the impactful compassion of Islamic charity, known as Sadaqah Jariyah, which continues to yield benefits for those in need and offers donors an enduring source of reward.

Each of our special requests projects share the essential qualities of practicality, sustainability, and the potential to create lasting positive change. They actively contribute to the UN’s Sustainable Development Goals, empowering communities to lift themselves out of poverty with skills and projects that last.

In 2024, we supported 432,029 people across six countries. These are a few of the projects we’re most proud of:

In 2024, WE SUPPORTED

432,029 PEOPLE THROUGH SPECIAL REQUESTS.

SUSTAINABLE DEVELOPMENT THROUGH SPECIAL REQUESTS

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Human Appeal Annual Report & Financial Statements 2024

Human Appeal Annual Report & Financial Statements 2024

DEEP WATER WELLS

An absence of clean water disrupts the foundations of communities and livelihoods. Not only are families forced to drink unsafe water, which increases sickness and disrupts health, but they also cannot grow crops, nourish livestock, maintain sanitation, stay hydrated and wash food for cooking. In the most marginalised regions of Pakistan and Bangladesh, getting access to uncontaminated water is a daily challenge.

In 2024, we installed 238 deep water wells in Bangladesh and 713 deep water wells in Pakistan, each benefiting around 105 people. Before installation, our water engineers inspect locations, ensuring our wells are built in areas where there is plenty of groundwater, and these specialists continue to monitor the project to guarantee that communities have access to safe, tested, and sustainable water. These wells not only provide lifesustaining water but lead to healthier communities and increased economic stability.

WHEELCHAIRS

For people with disabilities in low-income communities, a lack of mobility options directly impacts their independence and ability to build meaningful, fulfilling lives. In 2024, we provided wheelchairs to 35 people in Pakistan.

PAIR OF MILKING GOATS

In 2024, our supporters helped us to provide 28 pairs of milking goats to low-income families across 6 villages in Pakistan, with a focus on women-led households. These goats help to provide protein-rich milk to children struggling from food scarcity, with extra milk being sold for additional income.

KITCHEN GARDENING

To help improve food security in Tharparkar, Pakistan, we provided 62 rural families in Pakistan with climatesmart agriculture support (seeds, tools, and on-farm training). We helped families to grow produce to eat on unused land near their homes, and to sell any excess locally for an additional income.

SEWING MACHINES

A one-off gift of a sewing machine can transform a future – we provided 669 older girls and women with sewing machines and training in a variety of tailoring skills, allowing them to have a sustainable source of income for years to come.

HONEY BEE FARMING

Honey bee farming provides vulnerable people with the opportunity to manage their own beehives and produce honey and other bee products to sell locally. In 2024, Human Appeal provided 195 people with 4 hives each, as well as the support and resources to begin honey bee farming to secure a sustainable livelihood.

OLIVE TREES AND COFFEE TREES

Our tree projects provide families with olives and coffee saplings, allowing them to farm and sell the coffee and olives for profit. Since these trees produce fruit for years, it’s a sustainable way to earn a living and provides opportunities to expand their livelihoods. In 2024, we provided 80,500 olive trees to 6,550 families – that’s around 12 trees per family. We also provided 1,000 coffee trees to 553 families in Yemen, boosting a traditional product which is very sought-after globally.

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SEASONAL CAMPAIGNS

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Our winter campaign provides essential warmweather gear and shelter to individuals and families to help them endure the brutal cold throughout the winter.

Each year, Human Appeal runs three seasonal campaigns inspired by Islamic principles. These campaigns are based on a set calendar – the winter months, the month of Ramadan, and Qurbani, which is during the month of Dhul Hi ah. These three campaigns are designed to nourish, shelter, and support vulnerable communities around the world, no matter their beliefs.

For Eid al-Adha, we perform Qurbani sacrifices while providing nourishing meat to marginalised families around the world.

Our annual Feed the Fasting campaign in Ramadan provides hot meals and month long food parcels to families struggling for food. Our commitment to fostering a caring world reflects the timeless values of Islam, inspiring empathy and social responsibility.

IN 2024, WE SUPPORTED 1,812,689 PEOPLE THROUGH OUR RAMADAN, QURBANI AND WINTERISATION CAMPAIGNS – THAT’S ALMOST A MILLION MORE PEOPLE THAN LAST YEAR.

FEED THE FASTING

222,096 people supported*

36,336 people supported with Zakat al-Fitr

Each Ramadan, we help our supporters to provide iftar to vulnerable communities around the world, a traditional charity that brings Muslims together across borders, and that provides unique religious rewards.

In 2024, we provided hot meals and month-long food parcels, supporting a total of 222,096 people. Typically, hot meals include meat, bread or rice, a drink, dates and a dessert. Our food parcels consist of essential items such as flour, sugar, rice, and lentils, dates, tea, and juices, in addition to locally adapted ingredients. With these provisions, families can prepare suhoor and iftar meals throughout the holy month of Ramadan.

When Ramadan concludes, we also help supporters to dispense the obligatory Zakat al-Fitr donation in the form of food staples to many of these families. Additionally, children are gifted with Eid presents so they, too, can embrace the holy month in celebration.

QURBANI

1,437,518 people helped across 24 countries

Each year, Muslims around the world celebrate Eid al-Adha, which coincides with the sacred Hajj pilgrimage. To mark this joyous occasion, Muslims globally participate in Udhiyah – or Qurbani - an act of animal sacrifice, commemorating the unwavering devotion of the Prophet Ibrahim (AS), peace be upon him. The meat obtained from the sacrifice is distributed among the most vulnerable members of the community, spreading the spirit of sharing and compassion.

Human Appeal helps Muslims to perform their Qurbani in the communities where meat is most needed, enabling them to fulfil this noble duty with a maximum impact, bringing joy and sustenance to vulnerable families while fostering a sense of unity and caring within the ummah.

WINTER

75,535 people helped across 9 countries

Across the 9 countries we worked in this year, families were already struggling with climate disasters, conflict, displacement, and trauma, while dealing with the added hardship of winter. For the most vulnerable families, this extra struggle can be the challenge that they cannot overcome. Each year, Human Appeal refocuses during winter, anticipating hardships and providing support to families in crisis during winter.

Between November 2024 and March 2025, Human Appeal provided warm-weather clothing, heating sources, hygiene kits, and other essential supplies, helping to mitigate some of the effects that harsh winter conditions can have on families.

With help from our partners and on-theground support, we provided winterisation support in nine countries: Afghanistan, Lebanon, Morocco, Pakistan, Palestine, Sudan, Syria, Yemen, and the UK.

BACK-TO-SCHOOL

22,865 children supported during Back-to-School season

Each late autumn, we help thousands of vulnerable children return to school by providing schoolbags, uniforms, and learning materials such as books and pens, empowering them to study for a brighter future.

In Gaza during Ramadan, we provided_ 543,266 hot meals and more than 12,000* _food parcels. However, to maintain accuracy and avoid doubleor triple-counting—since many individuals received support multiple times—this figure is not included in our overall totals, though the scale of impact remains significant.

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Human Appeal Annual Report & Financial Statements 2024

MIDDLE EAST DEPARTMENT

COMMUNICATION

In 2024, the strategic goals, priorities, and objectives of the Communications Department for the Middle East focused on leveraging digital platforms to amplify outreach, drive engagement, and enhance fundraising efforts. The department aimed to establish a robust, multi-channel communications strategy that maximised visibility and strengthened donor trust. Key priorities included optimizing the website to serve as a central hub for storytelling, campaign launches, and a secure, user-friendly donation processes. This involved enhancing SEO, improving UX design to increase conversion rates, and integrating impactful visuals and success stories that resonated with the audience in the region.

Additionally, paid ads served as a cornerstone of the strategy, targeting specific demographics through platforms like Google Ads and social media advertising tools to expand the donor base, promote urgent campaigns, and reach untapped regions within the Middle East. The objective was to utilise data-driven advertising techniques to ensure high ROI by tailoring ads to potential donors’ behaviours and preferences.

Furthermore, social media played a critical role in engaging existing supporters and reaching new audiences. The department prioritised creating emotional, culturally relevant, and visually appealing storytelling on platforms like Facebook, Instagram, and X. By adapting content to match the preferences of a Middle Eastern audience, the goal was to foster a sense of community, build trust, and drive tangible support such as donations and campaign sharing.

Ultimately, the department endeavoured

to align its efforts across these channels to increase fundraising, strengthen relationships with donors, and raise awareness about pressing causes in the region, ensuring a seamless, impactful, and coordinated approach to its 2024 objectives.

INSTITUTIONAL FUNDING

Institutional Funding in the Middle East centred on developing sustainable partnerships with key organisations, governments, and international entities to secure long-term financial resources for impactful programmes. The strategic goals prioritised strengthening relationships with regional and global institutions by aligning projects with their funding priorities and addressing critical needs in the region. Objectives included increasing the volume and diversity of institutional donors, building credibility through impactful reporting and transparent processes, and fostering collaborative partnerships. Additionally, we prioritised tailoring proposals that centred donors’ objectives, emphasising sustainable development, innovation, and measurable outcomes. By leveraging regional expertise and showcasing success stories, the team aimed to enhance trust, expand funding opportunities, and establish a resilient foundation that supported long-term growth and development initiatives in the Middle East.

Our Donor Care initiatives also demonstrated significant progress, with 500 donors engaged effectively. Furthermore, we gained substantial media recognition, being featured in 14 top-tier newspapers and websites, further enhancing our visibility and credibility.

In alignment with our mission, we were proud to successfully launch the Al Jazeera Campaign on behalf of the Human Appeal family. These achievements underscore our commitment to delivering measurable and sustainable results while building strong donor relationships and increasing our organisational impact.

We secured a long-term partnership with the Jordanian Hashemite Royal Charity Organization (JCHO), which played a vital role in delivering our aid to Gaza. Additionally, we established longterm partnerships with Pomazi BA and Mashiakha Islamiah, further enhancing our efforts and expanding our reach.

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Human Appeal Annual Report & Financial Statements 2024

THE WAQF FUND

The Waqf Fund is an independent subsidiary of Human Appeal, reviving the sunnah of waqf by investing donations into sustainable assets to generate ongoing income which is then used to fund life-changing projects that provide water, nutrition, orphan support, healthcare and emergency aid. The Waqf Fund has not been consolidated into the Human Appeal accounts as activities within the subsidiary during the year were not material to the group.

When a donation is made to the Waqf Fund, the cycle of ongoing charity is set in motion, ensuring a perpetual impact that lasts for generations. The Fund invests in sustainable sources of income in order to fund charitable projects.

In 2024, The Waqf Fund implemented multiple projects worldwide, including:

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Human Appeal Annual Report & Financial Statements 2024

INSTITUTIONAL FUNDING AND PARTNERSHIPS

STRATEGIC GOALS

In 2024, we aimed to support people affected by conflict, instability, shocks, and economic and climate crises in Yemen, Iraq, Syria, Türkiye, Palestine, Pakistan, Somalia and Sudan. Through a multi-disciplinary approach, we supported immediate needs during emergencies and built long-term resilience through rehabilitation and rebuilding.

This year, our institutional partnerships raised funds for 26 projects across 8 countries. Notably, our projects supported displaced families in Gaza, Sudan, and Syria.

EMERGENCY RESPONSE

In 2024, we also supported communities affected by emergencies in Sudan, Syria, Palestine, and Afghanistan. In the latter, as medical facilities were destroyed and unusable, we provided mobile medical camps for almost 4,000 people in Herat. In Palestine, we provided food, water, hot meals, hygiene kits, and medical disposables in Gaza. In Syria, we continued providing primary healthcare services and vaccination in Al Zohoor town (built by Human Appeal), as well as vocational training. In Sudan, we distributed over 44,000 items and kits to displaced families and host communities, in addition to supporting agriculture by providing seeds.

DEVELOPMENT PROGRAMMES

In Pakistan our programmes focused on vocational training for young adults, as well as livelihood support, food security and nutrition for communities in Sindh affected by flooding. We worked with the World Food Programme (WFP) on developing flour fortification, providing essential livelihood support and nutrition. Our WASH programmes continued to focus on achieving open defecationfree environments through improved sanitation.

In Somalia our health programme provided glaucoma and cataract screening

for adults and children, and treatment including operations for patients supporting them to regain their vision. Glasses were distributed to children in schools.

In Iraq we continued implementing community-based reconciliation and reintegration, building the vocational and employability skills of 170 young people. In 2024 we organised job fairs with 100% of participants securing job offers, and provided start-up grants to young entrepreneurs.

Human Appeal is a member of the CHS Alliance and a signatory of International Federation of Red Crescent code of conduct. We are also a member of the Palestine Platform.

GLOBAL FUNDING PARTNERS

We are only able to achieve our impact by working in partnership. The contributions of our global funding partners underpin the scale and reach of our programmes, strengthen our knowledge, skills and expertise, and create opportunities for innovation. They also help amplify the voices of the most vulnerable and influence change. We are deeply grateful to all our global funding partners and have highlighted their contributions and impact throughout this report.

UNICEF, World Food Programme (WFP), Sindh Education Foundation, Food and Agriculture Organization of the United Nations (FAO), One Sight Essilor Luxottica Foundation, Islamic Development Bank (IDB), Americares, United Nations Development Programme (UNDP), United Nations Office for the Coordination of Humanitarian Affairs (OCHA), Somalia Humanitarian Fund, Syria Cross Border Humanitarian Fund, Read Foundation, World Health Organisation (WHO), Hand in Hand for Aid and Development (HIHFAD), International Red Crescent, Turkish Red Crescent, Physicians Across Continents, Independent Doctors Association, Relief International, Ihsan, SAHM, Mercy USA, International Organisation for Migration (IOM), Shafak Organisation, Onsur

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Human Appeal Annual Report & Financial Statements 2024

IMPLEMENTING PARTNERS

KEY HIGHLIGHTS IN 2024

1.INTEGRATED RESPONSE IN NORTHWEST SYRIA

In partnership with UN OCHA, we increased the resilience of communities in northwest Syria with vocational training, cash vouchers, Gender Based Violence (GBV) prevention, and child psychosocial support. 18,777 people were involved in this campaign that helped with basic service provision including food security, social cohesion and protection in camp and camp-like settings.

2. CLIMATE SMART FARMING IN PAKISTAN

Supporting climate smart livestock management in Sindh in partnership with UN FAO. We established 32 farmers’ schools, training 800 farmers on innovative practices including installation of biogas plants, soilage making and preparation and marketing of dairy products. This has resulted in 32 dairy product outlets, and 32 demonstration plots for perennial fodder now being established, providing jobs and income.

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This year marked a deep shift in our engagement with corporate partners. Through collaboration with employee resource groups (ERGs) and professional networks, we began the year with a flagship event that brought diverse communities together, raising significant funds for our emergency appeals, and sparking new partnerships grounded in shared values.

Our corporate impact at a glance:

Our partnerships resulted in over £500,000 through funding and in-kind donations. We were entrusted with multi-year Zakat contributions from respected foundations and trusts, and our workplace giving programmes, including payroll giving and employermatched contributions, continued to foster a culture of generosity across participating organisations.

This year, we developed our corporate engagement through partnerships with professional networks and established faith-based institutions across London. These collaborations exemplified how aligned missions can drive collective impact, resulting in over £100,000 raised in support of our projects.

CORPORATE ENGAGEMENT AND STRATEGIC PARTNERSHIPS

Our annual Wrap Up campaign was championed by ERGs, generating high levels of participation and in-kind support. Partnering with a Manchesterbased business network allowed us to scale the campaign nationally, enabling large corporations to contribute directly to community resilience efforts.

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Human Appeal Annual Report & Financial Statements 2024

Human Appeal Annual Report & Financial Statements 2024

This year, our fundraising and community outreach continued to be shaped by the remarkable generosity of the British public. Across mosques, schools, businesses, universities, and online platforms, communities stood with us to respond to urgent global needs. In 2024, we hosted more than 400 events, engaged 19 influencers, and delivered over 150 mosque events.

Our 2024 strategic goals focused on:

  1. Deepen grassroots engagement by empowering individuals, families, mosques, student groups, and community organisations to lead their own fundraising initiatives.

  2. Expand regional growth into new counties and cities.

  3. Increase volunteer-led fundraising and pave the way for volunteers to become long-term ambassadors or staff.

  4. Strengthen strategic partnerships with mosques, student societies, and women-led community networks.

  5. Foster sustainability by nurturing volunteers’ repeat engagement in challenges and events.

IN 2024, OUR COMMUNITY FUNDRAISERS RAISED OVER

£11 MILLION.

COMMUNITY FUNDRAISING

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Human Appeal Annual Report & Financial Statements 2024

YEAR HIGHLIGHTS

This year, we expanded our community fundraising efforts across a wide range of events including iftars, dinners, bake sales, and sports tournaments. Each event was led by families, individuals, or community groups who rallied their networks, turning everyday spaces into places of giving and connection.

HIGHLIGHTED EVENTS

We hosted dozens of events throughout the year in order to expand our network and raise money for our global campaigns.

Left to right: Deputy CEO Human Appeal Owais Khan and Mayor of Greater Manchester Andy Burnham Human Appeal Annual Report & Financial Statements 2024

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CHALLENGES

Our national and international challenges are a great way for us to engage with the community and raise awareness in a fun and unique way. These challenges raise hundreds of thousands of pounds each year.

Our challenges highlights:

COMMUNITY SUPPORT EVENTS

In the UK, our projects supported 33,103 people with a focus on community projects, nutrition, and mental health. We distributed over 41,000 coats and jumpers and supported 410 men from ethnic minorities with culturally-informed therapy. We arranged 10 community clean ups across the UK with 88 volunteers and 4 mosque deep cleans in Birmingham with 54 volunteers.

COMMITMENT TO TRANSPARENCY & FEEDBACK

At Human Appeal, we maintain an opendoor policy to ensure transparency and offer stakeholders a platform to provide feedback on their experiences with us. Despite our best efforts, there may be occasions when we fall short of our own high standards. For such cases, we have a complaints policy approved by the Fundraising Regulator. This policy is designed to facilitate the easy submission of concerns and complaints and can be found on our website. All complaints are centrally recorded, addressed according to our policy, and reported to the Fundraising Regulator as part of our annual return.

This year we centralised our complaints on Salesforce – a more efficient system that allowed us to streamline the tracking, reviewing, and resolving of complaints. We received seven complaints across the organisation in 2024, including one relating to fundraising. All complaints were resolved within an average of seven and a half days.

FUNDRAISING STRUCTURE

Human Appeal generates funds through various channels, including online platforms and our income generation departments such as Donor Care, Fundraising, and Communications. The Board sets performance indicators for these teams and ensures alignment with the Fundraising Regulator’s Code of Fundraising Practice. Our management team monitors fundraising performance closely, providing weekly reports to the Board.

FUNDRAISING APPROACHES

We adhere to all relevant statutory regulations, including the Data Protection Act 2018 and the Charities Act 2011. As a registered charity with the Fundraising Regulator, we are committed to following the Code of Fundraising Practice and upholding its Fundraising Promise. Our fundraising strategies encompass various methods, including:

Most fundraising activities are conducted by our staff and volunteers, though we occasionally collaborate with third party organisations. These partners are required to adhere to our fundraising standards through formal agreements.

CODE OF FUNDRAISING PRACTICE

In 2024, we continued to enhance our policies, including our Complaints Policy, and integrated the Code of Fundraising Practice into our procedures. Our recruitment process for fundraisers is formal, and all staff members are trained to comply with the Code. We regularly monitor fundraising conduct through oneon-one meetings with line managers.

PROTECTING VULNERABLE PEOPLE

Human Appeal is dedicated to following the Fundraising Regulator’s Code of Fundraising Practice, particularly regarding the protection of vulnerable individuals. We ensure that our staff and volunteers are thoroughly briefed on best practices to identify, support, and protect vulnerable people before they engage in fundraising activities.

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Human Appeal Annual Report & Financial Statements 2024

In 2024 Human Appeal overcame global tragedies and economic downturns, achieving remarkable success despite numerous economic challenges. Compared to 2023, we saw a 46% increase in digital income, a 56% increase for Ramadan digital income and a 147% increase for Qurbani digital income. With strategic and flexible digital efforts, we achieved a recordbreaking digital income in 2024, through innovations in our products and platforms, and a focus on meeting the needs of our supporters.

HIGHLIGHTS FROM OUR WORK

DIGITAL COMMUNICATIONS

We enhanced our engagement and retention of supporters through various digital communications:

We continued to build on our relations with supporters, and meeting their need for transparency by:

COMMUNICATIONS

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Human Appeal Annual Report & Financial Statements 2024

BUILDING OUR BRAND

We continued growing our digital fundraising income by launching a continuous brand campaign to innovate and transform the public’s perception of Human Appeal, through impact-focused messaging behind the tagline of ‘Making the Most of Your Mercy’.

In the digital space, we focused on inspiring support and building our brand, making Human Appeal come to life through real stories of the people we help, with early results indicating a significant increase in intent to support Human Appeal among story viewers. Our renewed emphasis on project impact has continued to strengthened support for our charity.

Our World in Crisis campaign allowed us to respond to a number of global emergencies including in Gaza, Lebanon, and Sudan.

In 2024, the cost of living crisis continued to have harsh repercussions for our supporters, yet they continued to generously give what they can when confronted with global stories of horrific suffering, allowing us to receive a record-breaking amount of income, and a record number of active digital supporters.

CAMPAIGNS

We continued to mobilise support for a large number of humanitarian crises around the world, including the catastrophes in Gaza, Lebanon, Ukraine, Sudan, and East Africa.

In 2024, we launched several major campaigns in addition to our flagship annual Ramadan appeal. Among them, Qurbani, winter, Muharram, and an unrestricted income appeal – Where Most Needed – to allow us to fill in any gaps to meet critical needs if direct funds fall short.

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GLOBAL PR HIGHLIGHTS

Human Appeal sustained its Global PR effort in 2024, securing 1,688 positive PR mentions globally, with English language media leading, followed by Arabic and French press. Human Appeal received 210 mentions in TV and radio broadcasts, 108 in print and 1,370 online.

Media coverage included Human Appeal’s response to Gaza, which was featured in CNN, Roya News, Yahoo, and MSN.

RESEARCH HIGHLIGHTS

Human Appeal researched and published a white paper study on “Community Sharing in a Cost-of-Living Crisis”. The paper was shared with the public and related All Party Parliamentary Groups (APPG) Members of Parliament. The Human Appeal paper highlights how community sharing could ease some financial pressures for families and individuals during the ongoing cost of living crisis.

ADVOCACY HIGHLIGHTS

CNN International listed Human Appeal as a vetted charity as part of its Impact Your World initiative that covers global emergencies.

A PR tie-up was agreed for 2024 with the food sharing app “Olio” which has 6 million users to coincide with the month of Ramadan.

Human Appeal was shortlisted for the Fundraising Event of the Year at the National Fundraising Awards.

PUBLIC RELATIONS, RESEARCH & ADVOCACY

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Human Appeal Annual Report & Financial Statements 2024

VOLUNTEERING PROGRAMME

2024 STRATEGY AND IMPACT

In 2024, 4,891 volunteers raised a total of £472,593 by donating a total of 35,597 hours – equivalent to more than £360,000 worth of work. We saw a 62% increase in funds raised online by our volunteers.

We also recruited 3,146 more volunteers to our roster, 1,324 of whom became actively involved in our work in 2024.

VOLUNTEER ACHIEVEMENTS

Team Leaders and their team of volunteers organised local events. In 2024, Team Leaders led 72 events raising £104,536.05 , compared to 8 events raising £13,265.15 in 2023.

At our Purple Legacy Awards Night, we awarded 12 volunteers with accolades for their contributions to fundraising.

COMMUNITY SUPPORT EVENTS

In 2024, 129 volunteers provided 312 hours to 17 UK programmes – from food distributions to mosque and park clean-ups. 129 volunteers donated 312.80 hours to 17 UK projects. Additionally, 211 volunteers provided 587 hours to 49 Wrap Up sessions where they sorted, collected, and distributed coats to those in need.

LIGHT UPON LIGHT

Our annual Light Upon Light event has grown from a single dinner to a series of dinners and events with Mufti Menk. In 2024, 1,801 volunteers gave 17,557 hours to 13 events and dinners for the Light Upon Light series alone.

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PEOPLE AND CULTURE

In 2024, our Human Appeal UK team more than doubled to 214 staff employed across Manchester, Birmingham, and London.

OVERALL STRATEGY

Globally, our strategy included:

Recruiting talent from a global pool, hiring professionals from the local population, promoting inclusion and gender parity.

DIVERSITY AND INCLUSION WORK

We updated our Equality and Diversity policy, which was implemented across our offices, in accordance with local customs and laws.

This year, we introduced inclusive global inductions, which has streamlined training efforts and ensured that all employees receive consistent training aligned with our values and competencies. This has tripled the number of participants, fostered unity and connected staff members globally.

Globally, we have monthly reporting on gender ratios per country which is fed back to recruitment in order to drive equity in recruitment. Internationally, 50% of longlisted candidates internationally are women, and 46% of all new hires were women.

STAFF WELLBEING AND SAFEGUARDING

In Ramadan we completed our annual wellbeing calls, supporting staff during a high demand period. We implemented Ramadan reflections – sessions to help staff to focus on their wellbeing and reflect on their work. We thanked staff for their diligence with a staff iftar and handwritten thank you cards.

An organisation-wide staff engagement and wellbeing survey helped us to better understand employee experiences, needs, and areas for improvement. The responses were thoroughly analysed to identify key trends and actionable insights. Based on these findings, a series of initiatives are being developed and implemented which aim to enhance workplace culture, boost staff morale, and promote overall wellbeing.

Globally, we provided courses on mental health and stress management, wellbeing, First Aid and Trauma. We also arranged wellbeing events including staff dinners, staff family events, in-person wellbeing chats.

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PEOPLE AND CULTURE 2024 HIGHLIGHTS

NEW POLICIES AND PROCEDURES

With the introduction of new employment legislation in April 2024, we promptly implemented required updates to processes and policies. This included the introduction of a flexible working request process, and the development of a carers’ leave policy.

WORKFORCE PLANS 2024-2027

Departments have been actively developing their Workforce Plans for the upcoming three years, aligning these plans with Human Appeal’s goal of reaching £250,000,000 in revenue. These plans not only account for potential new hires but also emphasise talent mobility within the organisation. This involves assessing our current employees, identifying their potential trajectory, and determining the necessary training and development required to help them achieve their potential.

SHAREPOINT FAQ UPDATE

Following the successful launch of the FAQs on SharePoint last year, we have updated the content to reflect current operations, contributing to a noticeable reduction in general HR queries. We will continue to enhance the FAQ section and plan to expand its scope by adding Recruitment FAQs.

STAFF CONFERENCE

In September, Human Appeal hosted its first staff conference in five years, with over 100 team members attending from across the organisation, including colleagues from France, Spain, and the United States.

The event provided a unique opportunity for staff to connect in person, many for the first time after years of remote interaction. This gathering introduced the organisation’s Road to £250 Million 2030 strategy and staff had the chance to exchange insights on professional practices, gaining a deeper understanding of working standards across our various country and field offices. Friendly competition played a key role in the teambuilding challenges which enhanced engagement and camaraderie among colleagues.

GLOBAL PEOPLE AND CULTURE 2024 HIGHLIGHTS

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STREAMLINED ENERGY & CARBON REPORTING (SECR) 2024

THE ROLE OF SECR IN RESPONSIBLE

CHARITABLE PRACTICE

As part of its commitment to transparency, sustainability, and good stewardship of donor funds, we recognise the strategic importance of Streamlined Energy and Carbon Reporting (SECR). Introduced by the UK Government, the SECR framework encourages organisations to measure and disclose their energy use and carbon emissions, thereby promoting accountability and environmental awareness across all sectors, including the third sector.

For us, participation in SECR represents more than regulatory compliance. It is an opportunity to quantify the organisation’s environmental impact and assess areas where operational efficiencies can be enhanced.

This report marks our latest annual SECR disclosure, developed in collaboration with ESG Pro Ltd. It reflects our ongoing efforts to align humanitarian excellence with climate-conscious operations, contributing to the UK’s broader decarbonisation goals

EXECUTIVE SUMMARY

Energy usage, associated emissions, energy efficiency actions and energy performance for Human Appeal.

STREAMLINED ENERGY & CARBON REPORTING

This report has been prepared in alignment with the Streamlined Energy and Carbon Reporting (SECR) framework introduced by the UK Government, as outlined in the Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018. It presents the energy consumption and associated greenhouse gas (GHG) emissions within the operational and financial control of Human Appeal, alongside the energy efficiency measures implemented during the reporting period and the outcomes achieved.

A summary of the methodology used to calculate all reported figures is included within this report, with further technical detail provided in the methodology appendix. Where direct data has not been available, reasonable estimates and extrapolations have been applied in accordance with recognised best practice, as set out in SECR guidance.

As a UK-registered charity, we have reported our energy usage and emissions in accordance with SECR requirements, covering Scope 1, Scope 2, and relevant Scope 3 categories. This disclosure forms part of our continued commitment to environmental responsibility, operational transparency, and ongoing improvement. This marks our second SECR reporting cycle, and the first prepared in partnership with ESG Pro Limited.

We have reported a total of 536.38 tonnes of carbon dioxide equivalent (tCO₂e) in greenhouse gas emissions for the current reporting year. This figure includes emissions from direct energy use (Scope 1), purchased electricity (Scope 2), and selected Scope 3 activities such as waste disposal, business travel, and employee commuting. Overall energy consumption during the period stood at 543,686 kilowatt hours (kWh).

Scope 1 covers direct emissions from sources we own or control. For Human Appeal, this consists solely of natural gas used for heating in our UK premises. We do not operate any company-owned vehicles, and therefore have no transportrelated emissions to report under Scope 1. Total emissions from this category amounted to 4.60 tCO₂e, based on gas consumption of 25,289 kWh. While this represents a relatively small share of our total footprint, we continue to review building performance and heating efficiency as part of our sustainability efforts.

Scope 2 includes indirect emissions associated with electricity purchased for use within our operational control. We recorded 2.07 tCO₂e in Scope 2 emissions, resulting from 11,486 kWh of grid electricity usage. In 2025, we have already transitioned two of our energy providers to 100% renewable electricity and are in the process of doing the same with our third provider. We remain committed to reducing reliance on conventional energy sources and continue to explore opportunities for low-carbon procurement and improved energy efficiency across our UK sites.

Under Scope 3, emissions from the disposal of operational waste are reported as Category 5. This includes emissions from general office waste and refuse generated at our UK sites. We have reported 2.84 tCO₂e in this category. While emissions from waste remain modest, we continue to prioritise digital workflows and are pursing staff engagement to reduce waste and encourage environmentally responsible behaviours.

Business travel forms a significant part of our environmental footprint due to the global nature of our humanitarian programmes. During the reporting year, air travel accounted for 389.58 tCO₂e,

reflecting deployment to field sites and participation in international coordination activities. Car travel produced 31.51 tCO₂e, based on fuel consumption totalling 136,767 kWh. Emissions from rail travel were measured at 5.02 tCO₂e, while overnight hotel stays contributed a further 15.48 tCO₂e. We continue to prioritise remote over in-person meetings wherever possible and are reviewing our travel policy to reduce reliance on carbonintensive modes of transport, where feasible.

Emissions from employee commuting, reported under Scope 3 Category 7, were estimated at 85.28 tCO₂e. These figures were derived from a comprehensive internal staff survey capturing commuting patterns, including travel mode, frequency, and distance. Based on responses, total estimated commuting energy consumption was 370,144 kWh. We currently support low-carbon commuting through the Cycle to Work Scheme and the Tusker Car Scheme.

To support performance benchmarking, we have calculated two energy intensity ratios. Emissions per full-time equivalent (FTE) employee stood at 2.44 tCO₂e, while the ratio per £100,000 of gross income was 0.55 tCO₂e. These indicators will inform internal monitoring and strategic decision-making, offering a comparative view of carbon efficiency in relation to both workforce size and organisational activity.

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ANNUAL REPORTING FIGURES

Consumption (kWh) and Greenhouse Gas emissions (tCO2e) Totals

CATEGORY 2023 GHG
(TCO₂E)
2023 ENERGY
USE (KWH)
2024 GHG
(TCO₂E)
2024 ENERGY
USE (KWH)
Scope 1 13.00 - 4.60 25,289.00
Scope 2 4.00 - 2.07 11,486.40
Scope 3-3 Fuel- and Energy 100.00 - N/A N/A
Scope 3-5 Waste N/A - 2.84 N/A
Scope 3-6 Business Travel 788.00 - 441.59 136,766.93
Scope 3-7 Employee
Commuting
N/A - 85.28 370,143.52
Total 905.00 176,266 536.38 543,685.85
2023 INTENSITY RATIO TCO₂E KWH
per Full-Time Employee (FTE) 4.69 N/A
per £100,000 Revenue 1.60 N/A

YEAR-ON-YEAR COMPARISON

Between the 2023 and 2024 reporting periods, Human Appeal recorded a significant reduction in its greenhouse gas emissions, falling from 905.00 tonnes of carbon dioxide equivalent to 536.38 tonnes. This represents a 41 percent decrease in total emissions. Such progress is the result of both operational improvements and a more accurate methodology, particularly in the measurement of indirect Scope 3 emissions. The reported rise in total energy consumption, from 176,266 kilowatt hours in 2023 to 543,686 kilowatt hours in 2024, reflects a more comprehensive capture of relevant energy sources and activities, not necessarily an increase in energy waste.

Direct emissions, known as Scope 1, were reduced by more than half, moving from 13.00 tonnes in 2023 to 4.60 tonnes in 2024. This category largely comprises natural gas used for heating. Similarly, Scope 2 emissions, which represent purchased electricity, dropped from 4.00 tonnes to 2.07 tonnes. These improvements were made possible by infrastructure changes, such as the installation of energy-efficient heating and cooling systems.

The most marked transformation came from how Scope 3 emissions were identified and recorded. In 2023, Scope 3 reporting was limited to two categories: fuel and energy-related activities and business travel and was presented as a single combined figure without further detail. In contrast, the 2024 report offers

a more comprehensive and transparent breakdown, including business travel (441.59 tonnes), employee commuting (85.28 tonnes), and operational waste (2.84 tonnes). These categories were supported by more robust data collection methods, such as journey-specific travel logs, hotel stay assessments, and a UK-wide staff commuting survey.

When emissions are considered relative to organisational size and income, the improvements are even more apparent. Emissions per full-time employee dropped from 4.69 to 2.44 tonnes, while emissions per one hundred thousand pounds of income fell from 1.60 to 0.55 tonnes. These changes suggest not only a lighter environmental footprint but also a higher level of operational efficiency. They also reflect behavioural changes within the organisation, supported by new travel protocols and increased digitisation, all of which contribute to a more sustainable working culture.

Taken together, these results indicate that Human Appeal has moved beyond simple compliance and towards genuine environmental leadership. The organisation has shown how careful planning, technological investment, and employee engagement can deliver measurable results.

2024 INTENSITY RATIO TCO₂E KWH
per Full-Time Employee (FTE) 2.44 2,471.30
per £100,000 Revenue 0.55 557.80

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EMISSIONS MANAGEMENT

IMPLEMENTED MEASURES, ENERGY EFFICIENCY ACTIONS FOR 2024

In 2024, Human Appeal implemented a series of targeted measures to enhance energy efficiency across its UK operations. A key milestone was the complete removal of gas from all UK premises, marking a full transition away from fossil fuel heating.

To compliment this shift, we invested in a modern, energy-efficient heating and cooling system at our head office. This installation followed a detailed building assessment, which followed the adaption of a heat reflection system in 2023. These measures helped to minimise reliance on air conditioning during periods of hot weather, the system contributes to lower electricity demand and greater resilience during heatwaves.

Through our international

programming, we also contributed to global environmental goals. In 2024, we planted 82,500 olive trees and 1,000 coffee trees in communities where reforestation supports both climate adaptation and livelihoods. Our Wrap Up Campaign 2024 provided practical support to 25,355 people through the collection and redistribution of 7,012 coats and 18,532 warm clothing items, helping to extend the life of garments and reduce textile waste.

Together, these actions reflect a coherent and forward-thinking approach to sustainability. Through responsible investment, smarter working practices, and community-focused environmental action, we continue to reduce our energy footprint while upholding our humanitarian mission.

We also refined our approach to business travel by introducing a stricter protocol for trip approvals. This development builds on the travel improvements reported in our 2023 SECR submission, which prioritised online meetings over in-person attendance wherever practical. The new procedure ensures that travel only takes place where absolutely necessary, helping us to reduce emissions and manage costs more effectively.

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APPENDIX

COMPLIANCE RESPONSIBILITY

Human Appeal has retained full responsibility for the internal controls governing the collection, management, and verification of the data presented in this Streamlined Energy and Carbon Report. In developing the report, Human Appeal has worked in close partnership with ESG Pro Limited to ensure that all emissions calculations are robust, transparent, and in line with recognised reporting standards.

This report has been prepared by ESG Pro Limited on behalf of Human Appeal, in accordance with an interpretation of the Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018. The content is based on information provided by Human Appeal and its energy and data service providers.

Responsibility for compliance with these Regulations lies with the registered Chief Executive Officer and the Associate Director of Finance at Human Appeal. The organisation confirms that all relevant information regarding its structure, operations, and energy consumption has been accurately and fully disclosed to ESG Pro Limited.

REPORTING METHODOLOGY

Emissions data in this report have been calculated in accordance with the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard and the Corporate Value Chain (Scope 3) Standard. These internationally recognised frameworks ensure consistency, completeness and

reliability in the measurement of greenhouse gas (GHG) emissions across both direct operations and the broader organisational footprint. The methodology reflects best practice and incorporates enhancements to improve data quality and coverage.

All calculations use the UK Government GHG Conversion Factors for Company Reporting (2024), published by the Department for Energy Security and Net Zero in partnership with DEFRA. These standardised factors support alignment with the Streamlined Energy and Carbon Reporting (SECR) framework and ensure comparability across reporting periods.

This SECR submission covers the reporting period from 1 January to 31 December 2024 and represents Human Appeal’s continued commitment to transparent disclosure of energy use and associated emissions.

Scope 1 emissions were calculated using activity data on natural gas consumption, primarily for space heating across Human Appeal’s sites. Reported kilowatt hour figures were multiplied by the relevant 2024 DEFRA emissions factor to determine total emissions in tonnes of carbon dioxide equivalent (tCO₂e). As no company-owned vehicles were operated during the period, there are no direct transport emissions in this category.

Scope 2 emissions relate to purchased electricity. These were calculated using kilowatt hour data from supplier invoices covering the full reporting year. A locationbased method was applied using the 2024 UK grid average emissions factor. Only non-renewable emissions were included, based on supplier energy mix information.

Scope 3 Category 5 emissions, relating

to Waste Generated in Operations, were calculated using actual data on waste types and disposal methods provided by Human Appeal. DEFRA’s 2024 emissions factors were applied to each waste stream, providing a credible estimate of the environmental impact of waste handling practices.

Scope 3 Category 6 emissions, from Business Travel, were derived from internal records covering over 300 flights and 900 hotel stays. Flight emissions were calculated using journey-specific data, including distance and class. Hotel stays were assessed using standard benchmarks for nightly emissions. Rental car data was matched with fuel-specific DEFRA factors. Rail travel emissions were estimated using a spend-based method, due to the nature of available expenditure data.

Scope 3 Category 7 emissions, relating to Employee Commuting, were calculated using data from a dedicated staff survey. The survey captured commuting frequency, distance and mode of transport. DEFRA’s 2024 factors were applied to all transport types including private car, public transport, walking and cycling, generating a robust estimate of commuting-related emissions.

All emissions have been reported using the operational control boundary. Emissions intensity has been calculated in tCO₂e per full-time equivalent (FTE) and per £100,000 of turnover.

DECLARATION AND SIGN OFF

This Streamlined Energy and Carbon Reporting (SECR) document has been prepared in accordance with the requirements of the UK Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018, which introduced the SECR framework.

Emissions have been calculated and reported in line with the Greenhouse Gas (GHG) Protocol Corporate Standard and the applicable UK Government greenhouse gas emission conversion factors for company reporting.

Scope 1 and Scope 2 emissions have been reported in accordance with the SECR requirements. The required subset of Scope 3 emissions has been reported in line with the GHG Protocol Corporate Value Chain (Scope 3) Standard.

This SECR document has been reviewed and approved by the Board of Directors (or equivalent management body).

Signed on behalf of the Supplier:

Dr Mohamed Ashmawey CEO, Human Appeal 25th September 2025

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PRINCIPAL RISKS AND UNCERTAINTIES

Human Appeal works across multiple jurisdictions in which security, political uncertainty, fragile economies, and conflict areas may mean some risk is inevitable. With over 33 years of institutional knowledge and experience, we have in place an active assurance framework and risk management protocols to manage and mitigate risks across the charity and our areas of operation.

Human Appeal categorises risk in a number of ways including strategic and operational. Strategic risks present a significant threat to the charity achieving its long-term ambitions. These are monitored closely by both the senior leadership team and Board of Trustees. Areas of risk are identified, and high-level consultation develops effective mitigations to facilitate their management on a regular basis.

Operational risks concern internal processes and controls and are managed through effective control systems and good practices and monitored by the Board of Directors. Departmental risk registers are maintained by operational directors and reviewed and monitored by the Internal Audit unit.

There is fluidity between the risk registers, with severe operational risks being elevated to the Strategic Risk Register when appropriate. Risks are categorised according to the likelihood of their occurrence and potential impact on the organisation. In line with our Risk Management policy, the Board of Trustees consider the risk tolerance of the organisation, while management examine and follow-up strategies to mitigate the risks involved.

three of whom are based overseas in our Türkiye, Pakistan, and Yemen offices. The overseas Internal Audit team members in our overseas offices operate with a roving brief and provide the trustees with levels of assurance regarding the effectiveness of governance, risk management and control. External auditors augment these activities to provide specialist expertise in our auditing activity. Human Appeal are members of the Core Humanitarian Standard (CHS) on Quality and Accountability, and we are currently pursuing accreditation through the awarding body which, when granted, will facilitate the maintenance of consistent quality in the design of systems and implementation of processes including a Quality Management System.

Internal Audit prepares an annual Internal Audit Strategy plan in accordance with the Chartered Institute of Internal Auditors’ standards. This plan follows a risk-based mitigation approach to identify areas requiring review and is addressed by completing a comprehensive needs assessment. This programme is in addition to audit exercises conducted in-house by the operational functions and urgent investigations requested by the Trustees or CEO and in cases where advice is received from our external financial auditors. Internal Audit is governed by the principles of transparency, accountability and effectiveness and work closely with the Compliance unit in identifying areas requiring close attention. Both are represented at the weekly Board of Directors and quarterly Finance and Audit Committee meetings.

The Internal Audit unit of Human Appeal consists of an Internal Audit Manager and four internal auditors,

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MAJOR RISKS

The following risks were identified at an organisational level. For each risk, specific actions and performance indicators are monitored proactively by senior management and the Board of Trustees.

RISKS AND UNCERTAINTIES

Risk of lack of sufficient monitoring and oversight of field offices

Human Appeal’s financial and reputational prospects rely on effective control and oversight over our field office operations. Should a serious issue occur and enter the public domain due to mismanagement, the organisation may suffer a major backlash, damage to reputation, and loss of donor confidence.

There are inherent risks in overseeing the provision of humanitarian aid in the most marginalised regions of the world. These include political instability, military conflict, distance from Head Quarters, working with displaced communities and many other difficult circumstances. These factors can create difficulties for individuals delivering our work and carry the risk of unwise decisions being made or ill-advised actions being taken.

CURRENT AND PLANNED MITIGATING ACTIONS AND CONTROLS

Risk of staff members not adhering to internal and external policies and procedures

Non-compliance with regulatory standards could lead to staff members performing inconsistently, violating relevant laws and regulations which could result in significant reputational damage, loss of donor confidence and/or potential loss of institutional donor funding.

Risk of staff members not adhering to internal and external policies and procedures

The complex governance, regulatory and compliance environment of INGOs may result in Human Appeal failing to comply with new regulations which may lead to reputational damage or sanctions by the regulator.

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Risk of Human Appeal being subject
to negative publicity
Being subject to negative publicity could have
a signifcant detrimental efect on Human
Appeal’s reputation, undermine the trust of
donors, and reduce our infuence with important
stakeholders. These efects could result in a
loss of revenue and threaten our institutional
funding sources.
• A crisis management strategy has been
devised and was updated during the last
year by the Communications department to
ensure consistent delivery of key messages
through a nominated spokesperson,
appointed each time the panel convenes.
• Human Appeal subscribes to new media
monitoring software to alert us to adverse
media comments.
• When serious incidents are reported, the
Communications department are alerted
at an early stage enabling response
preparation.
• Media training is delivered to key staf.
• The Legal team are also part of the crisis
panel committee.
Risk of breaching Safeguarding
guidelines
Due to the nature of our work as well as some
historic safeguarding incidents in our feld
ofce locations, this area remains a high-
risk priority which requires close ongoing
monitoring, reporting, and oversight.
• Human Appeal has a robust, updated
Safeguarding policy in place together with
standard operating procedures (SoPs). The
policy forms an integral part of our Employee
Handbook.
• The policy also includes updated processes
relating to conducting professional
investigations into Safeguarding cases.
• We have also developed and introduced
a policy for the Protection against Sexual
Exploitation, Abuse and Harassment (PSEAH)
to build on our Safeguarding processes.
• Safeguarding campaign rolled out to all
Human Appeal ofces.
• A 24-hour helpline and email address are
available to all Human Appeal staf.
• Safeguarding training has prepared
nominated staf for professional
Safeguarding investigations.
• Mandatory safeguarding training is
delivered annually to all Human Appeal staf
which requires them to achieve a minimum
standard.
• A new Global Safeguarding Lead, part of
the Quality and Accountability unit, was
appointed during the year to facilitate the
continuing promotion of high standards in
this area.
Risk of uncertainty due to
macroeconomic and
geopolitical factors
The risks of infation, interest rate volatility,
the increasing cost of living and goods and
services including energy and fuel price rises
have had adverse efects worldwide and impact
on Human Appeal and its partners, donors, and
benefciaries. These efects were precipitated
by the continuing confict in Ukraine with the
adverse efect on global oil and gas prices at
that time and was exacerbated by the confict in
Gaza/Israel and other Middle Eastern countries;
Yemen (including the Red Sea confict), Iraq,
Lebanon and Syria.
Whilst the major efects have reduced since
the initial impact, these issues still potentially
remain a threat to the price of goods and
services, creating uncertainty in Human
Appeals’ ability to fulfl contracts, most notably
in areas where we provide humanitarian aid and
our feld ofce locations, infation has reportedly
been signifcantly higher, leading to price
pressures.
• As part of a response to the cost-of-living crisis,
Human Appeal has established new fundraising
operations in North America in order to diversify
its income sources which has provided signifcant
additional income from fundraising eforts.
• A detailed review of expenditure budgets is
conducted annually and on an ongoing basis
to analyse pressure on income and planned
expenditure levels. The rise in global prices for food,
technology and building materials adversely afects
our work for benefciaries.
• Directors are aware of their responsibility to justify
all expenditure and ensure it is best value for the
cost.
• Necessity of expenditure is also thoroughly checked
by the Finance department.
• A review of existing contracts has been conducted
to lock-in current/reduced prices wherever possible,
fxing prices in hard currency, except in certain
locations where local currency is mandatory.
• Human Appeal continues to liaise with aid agencies
in the region as the conficts develop to ensure
we have up to date information on which to base
operational decisions.
• Human Appeal restricts business travel to these
locations for security and cost reasons. Travel to
certain locations is mainly reserved for servicing
emergency response scenarios.
Risks associated with on-boarding
new partners in Human Appeal
country ofces
When taking on new partners in country
ofces there is an ongoing risk that the on-
boarding process is not followed correctly
potentially leading to unwise collaborations.
Country ofces must ensure they seek the
appropriate approval from our Compliance
function and follow the due diligence process.
• A robust process has been developed to ensure
Human Appeal’s country ofces always on-board new
partners efectively.
• A recurring training programme has been initiated in
our country ofces to ensure the correct due diligence
process is always followed.
• Human Appeal’s due diligence processes are
continuously reviewed and updated to ensure, as far
as possible, that systems are sufciently robust.
Risks of Data Security and
Cyber Hacking
Like any organisation, Human Appeal is at risk
of unauthorised parties accessing our data
and/or systems for the purposes of stealing
data or committing fnancial fraud. Computer
systems can be infected by viruses, adware and
spyware which could have a harmful efect on
our operations and security. Identity theft can
also be perpetrated by the misuse of information
both within and external to the organisation.
Malign parties could exploit any IT system
vulnerabilities to facilitate theft, manipulation, or
corruption of both personal and confdential data.
The indiscriminate use of Artifcial Intelligence
could also pose risks to Human Appeal.
• Human Appeal conducts regular staf training
to enable them to protect themselves and the
organisation from external common threats used
by attackers to exploit systems, staf and the
organisation.
• Robust data security policies and procedures,
including our Information Security and Data
Protection policies, which are regularly reviewed,
have been developed and are regularly profled,
ensuring heightened risk awareness amongst staf.
• IT network security procedures are in place to protect
Human Appeal systems including an anti-virus
system to protect against malicious attacks, viruses,
malware and cyber-attacks.
• Encryption is used to protect Human Appeal data as
an extra layer of protection.
• Best industry practices are utilised to protect the
security of email communications.

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STRUCTURE, GOVERNANCE, AND MANAGEMENT

GOVERNING DOCUMENT

Human Appeal is an international non-governmental organisation (NGO) incorporated in the United Kingdom as a company limited by guarantee at Companies House in England. It is registered as a charity with the Charity Commission of England and Wales as well as with the Office of the Scottish Charity Regulator (OSCR).

Human Appeal works across the globe to strengthen humanity’s fight against poverty, social injustice, and natural disasters through the provision of immediate relief and the establishment of self-sustaining and long-term development programmes.

Human Appeal was formerly known as Human Appeal International and was legally established in 1991 by a trust deed and registered in 2013 with the Charity Commission under registration number 1005733. In 2014, Human Appeal changed its legal structure, registering as a company limited by guarantee at Companies House in England 22nd March 2004, and with the Charity Commission 21st October 2013 under registration number 1154288. The funds in the original trust were transferred to the newly incorporated company, and thereafter the original trust was de-registered on 26th February 2014. Human Appeal has been operating under the company structure to this day. Human Appeal’s name change was reflected by Companies House on 1st October 2016.

Human Appeal’s objectives, as enshrined in its governing document, are:

the provision of education, training, healthcare, or the necessary support to enable individuals to generate a sustainable income and be selfsufficient.

Human Appeal’s vision is a just, caring, sustainable world, and its mission statement is to:

Human Appeal undertakes its work with the following values in mind:

Key risk management, financial policies, and procedures:

BOARD OF TRUSTEES

The Board of Trustees directs and oversees the charity. The Board appraises the CEO and the executive management team and oversees strategic planning, governance and regulatory requirements.

Recruitment and appointment of Trustees

New Trustees are nominated by members of the Board of Trustees, interviewed and then appointed if they have the necessary skills and knowledge to contribute to the charity’s development and management. All Trustees are volunteers who dedicate their time, skills, knowledge, and experience to Human Appeal.

Trustee induction and training

To ensure Human Appeal benefits from a professional, appropriate Board, Trustees are provided with a comprehensive induction and ongoing training in new or emerging areas of responsibility. New Trustees receive a full overview of

the strategic and operational functions, their legal obligations under charity laws and regulations (including the charity’s Memorandum and Articles of Association), the decision-making process, recent financial performance, future plans, and objectives of the charity. They also meet other Trustees, the leadership team, and key employees.

The CEO and Executive Director keep Trustees up to date with changes in regulatory standards and training possibilities. We continually evaluate the board’s effectiveness. The Board of Trustees receives regular performance reports and annual financial reports, plans, and budgets.

Organisation leadership

The chief executive officer (CEO) is accountable to the Board of Trustees and, along with other senior staff, is responsible for our day-to-day management. The CEO chairs the executive management team, which is made up of divisional directors. These divisional directors make sure that the policies and strategies agreed by the Board of Trustees are implemented, and we also support the work of other staff and volunteers. Every decision we make must adhere to all of our policies, processes, and guidelines. A full list of trustees and key personnel is given in the corporate directory on page 4.

Responsibilities of leadership

The Trustees - who are also directors of Human Appeal for the purposes of company law – are responsible for preparing the Trustees’ Report. This includes the Strategic Report and the financial statements in accordance with applicable law and the United Kingdom Generally Accepted Accounting Practice.

Company law requires the 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, of incoming resources and application

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Human Appeal Annual Report & Financial Statements 2024

Human Appeal Annual Report & Financial Statements 2024

of resources, and of including income and expenditure. In preparing these financial statements, the Trustees are required to:

The Trustees must maintain adequate accounting records that, at any time, disclose with reasonable accuracy the financial position of the charitable company and group that enables them to ensure that the financial statements comply with the Companies Act 2006. They are responsible for safeguarding the assets of the charitable company and, therefore, for taking reasonable steps to prevent and detect fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website.

STATEMENT ON DISCLOSURE OF INFORMATION TO THE AUDITORS

Under Section 418 of the Companies Act 2006 the trustees’ report must contain statements to the effect that, in the case of each of the persons who

are trustees at the time, the report is approved: As far as they are aware, there is no relevant audit information of which our auditors are unaware. They have taken all the steps that they should have taken to make themselves aware of any relevant audit information, and to establish that our auditors are aware of that information. 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.

COMPANY LIMITED BY GUARANTEE

Members of the charity guarantee to contribute an amount not exceeding £1 to the net assets of the charity in the event of winding up. The total number of such guarantees on 31st December 2024 was four. The Trustees are members of the charity but this entitles them to voting rights. The Trustees have no beneficial interest in the charity.

PUBLIC BENEFIT

The Trustees have taken into account the statutory duties of public benefit. This report highlights examples of Human Appeal’s activities that illustrate how our work fulfils public benefit and the positive impact it brings to individuals and communities globally, irrespective of their race, religion, or creed. We develop strategic plans to make certain that we provide maximum public benefit and achieve our strategic objectives, which fall under purposes defined by the Charities Act 2011. In setting the charity’s objectives and planning activities, the Trustees have given careful consideration to the Charity Commission’s general guidance on public benefit.

REMUNERATION POLICY FOR KEY MANAGEMENT PERSONNEL

None of the Trustees receive remuneration or other benefits from their work with the charity. Any connection between a Trustee and a senior manager with a key donor, beneficiary, supplier, or contractor must be disclosed to the full Board of Trustees in the same way as any other contractual relationship with a related party would be declared. In the past year, no such related party transactions were reported.

We believe that the opportunity to have a positive impact on the lives of vulnerable people is an important part of the total reward of working for Human Appeal, especially at management level.

In setting appropriate pay levels for key personnel, our remuneration policy reflects and takes into consideration specific matters such as the assignments and responsibilities undertaken. In addition, the remuneration policy helps promote long-term goals for safeguarding our company’s interests. Benchmarking is undertaken to ensure that the remuneration of key personnel matches the level in comparable organisations, whilst also taking into consideration the required competencies, effort, and the scope of work.

COMMITMENT TO STANDARDS & ACCOUNTABILITY

We are committed to industry-specific standards, principles, and codes in addition to Investors in People. We are committed to applying the Sphere Humanitarian Charter and Minimum Standards in responding to humanitarian crises. We also adhere to:

POLICY OF EMPLOYMENT OF PEOPLE WITH DISABILITIES

Our policy for the employment of people with disabilities and its adherence to the Equality Act 2010 ensures our strong commitment to developing the diversity of our staff and volunteers. We work to achieve this through equal opportunity policies, training, and practical action. This includes encouraging applications from people with disabilities, developing their skills, and taking every reasonable measure to adapt our premises and working conditions to enable them to work or volunteer with us.

We will continue to ensure that:

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Human Appeal Annual Report & Financial Statements 2024

SECTION 172(1) AND (2) STATEMENT BY THE TRUSTEES OF HUMAN APPEAL

In accordance with Section 172 of the Companies Act 2006, the Trustees of Human Appeal confirm that they have acted in good faith and in a manner, they believe will best promote the success of the charity in achieving its charitable objectives. In doing so, the Trustees have had regard to the matters set out in Section 172(1)(a)–(f) and aligned their decisionmaking with the charity’s long-term strategic vision, Strategy 2030.

GOVERNANCE AND DELEGATION

Day-to-day decision-making is delegated to the CEO and senior leadership team under the charity’s delegation policy, ensuring effective implementation of strategy, values, and operational plans. Trustees maintain oversight through:

TRUSTEES’ CONSIDERATIONS UNDER SECTION 172

The likely consequences of decisions in

the long term

In 2024, Human Appeal launched Strategy 2030, providing a roadmap for sustainable humanitarian impact, organisational resilience, and global reach. Major decisions are evaluated for their contribution to strengthening humanitarian delivery, enhancing partnerships, and investing in innovation and capacity building.

Implementation is led by inclusive task forces across the Human Appeal family and monitored through regular progress reports. Strategy objectives are cascaded

to teams and employees through key performance indicators, ensuring that each individual understands their contribution to the wider mission.

The interests of the charity’s employees

Trustees recognise that staff are central to delivering the charity’s mission and actively consider their interests:

Fostering the charity’s relationships with suppliers, donors, volunteers, and other stakeholders

Trustees maintain oversight of all external relationships to safeguard the charity’s long-term success, ethical standing, and protection of beneficiaries and staff.

Human Appeal’s due diligence framework ensures that:

All potential partners and suppliers are reviewed for ethical, reputational, and operational risks.

The Trustees also recognise the value of building trust and loyalty with donors and volunteers:

• Donors are kept engaged through monthly project round-ups, quarterly magazines, feedback campaigns, and daily social media content.

• Volunteers are supported to gain rewarding experiences, with opportunities to fundraise, campaign, and act as brand ambassadors. Their contribution is recognised through initiatives such as the annual Purple Legacy Awards and leadership development programmes.

The impact of operations on the community and environment

Trustees are committed to ensuring that all operations prioritise affected communities and environmental responsibility:

• Full adoption of the Core Humanitarian Standard (CHS), placing communities and people affected by crisis at the centre of humanitarian action.

• In 2024, a series of targeted measures were implemented to enhance energy efficiency across our UK operations. A key milestone was the complete removal of gas from all UK premises, marking a full transition away from fossil fuel heating.

Maintaining a reputation for high standards of business conduct

Trustees recognise the importance of maintaining Human Appeal’s reputation for integrity, compliance, and ethical leadership:

Acting fairly between members of the charity

Trustees ensure inclusivity across stakeholders, embedding equity, diversity, and inclusion in programmes, staff engagement, and partnerships.

Beneficiary-Centric Decision Making

In accordance with Section 172(2), Trustees prioritise the interests of beneficiaries. Strategy 2030 ensures that all decisions contribute to meaningful, dignified, and lasting change for those most in need, through:

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Human Appeal Annual Report & Financial Statements 2024

FINANCIAL REVIEW

INCOME

Our continued focus on online campaigns supported by traditional fundraising has helped Human Appeal to navigate another successful and productive year. The establishment of new income generating country offices in Canada and Belgium, along with the expanding development of existing country offices has also contributed to this success allowing new donors from new regions to get involved in our global projects.

We are deeply grateful to our supporters both in the UK and globally whose generosity ensured significant growth in our total income of 61% up to £90.2 million compared to last year’s total of £56.2 million. Compared to pre-pandemic (2019: £19.4 million) that’s an increase of 465% (2024: £90.2 million). Gifts in kind contributed £9.4 million to this total. These robust levels of support in the face of increasingly difficult circumstances have continued into 2025 due to the ongoing war in Palestine and Sudan, enabling us to continue the pursuit of our growth ambitions to fund more projects for more beneficiaries in diverse parts of the world.

There was an increase in institutional funding to £3.6 million from £1.7 million last year.

EXPENDITURE

In 2024, we spent £63.0 million on charitable activities. Major areas of expenditure were food security (£16.7 million) and orphans and child welfare (£15.1 million).

Combined, these areas accounted for 50% of our charitable spending in 2024. Our specific achievements by geographical area with this expenditure are described throughout this report.

Our expenditure on raising funds during 2024 remained static at £15.4 million from £15.5 million in 2023. In 2024, we spent £4.9m on developing our fundraising partners’ capabilities in Europe and predominantly North America across USA & Canada. In turn funds have been raised in those regions enabling projects to be delivered by the Human Appeal family to change and save lives around the world.

There was an increase in institutional funding to £3.6 million from £1.7 million last year.

TRUSTEES’ ASSESSMENT OF GOING CONCERN

The Board of Trustees has assessed Human Appeal’s ability to continue as a going concern. In forming their conclusion, the Trustees have considered numerous factors and key risks. These include the ongoing costs and rising costs of delivery, the impact of inflation worldwide and the ongoing cost-of-living crisis, all of which can have a negative impact on the charity.

Human Appeal continues to develop appropriate policies and robust systems to safeguard all stakeholders and ensure any risks are recognised, monitored, and mitigated.

Income in 2024 continued to grow from the previous year with an uplift from fundraising activities across the board and the growth of our partner offices in America and Canada. The continued review and assessment of strategies and the unlocking of our CRM system has contributed to our success. Any ongoing or future impact of external factors have been considered, and the anticipated effects have been built into our 2025 and 2026 budgets and forecasts.

The key risk in our financial model is from a reduction in income, and so potential income has been stress tested to ensure that expenditure levels can be maintained within a variety of income streams. A detailed review of expenditure budgets was conducted for the remainder of 2025 and 2026 to assess pressure on income and planned expenditure levels, taking

into account global price rises. Moreover, we have started working towards our 5-year strategy plan to increase income, open new income generating offices and expand our reach to beneficiaries in need. New fundraising operations in Belgium and Canada have already been established in order to diversify income sources. Human Appeal is continuing to look at ways to diversify and reduce risk associated with income levels.

The Board of Trustees has considered the latest information and evidence available and have determined that there is a reasonable expectation that Human Appeal will have the resources to continue in operational existence for the near future. Cash inflows have continued to grow in 2024 with increased reserves securing project pipeline for 2025 and beyond. The Board of Trustees is confident there are sufficient reserves held at the year end and at the time of publication to manage any foreseeable downturn in the UK and global economy and any further impact from the global pandemic. In addition, the team of executives charged with responsibility for increasing unrestricted reserves have achieved continued success.

The annual financial statements have therefore been prepared on the basis that the charity is a going concern. These financial statements do not include the adjustments that would result if Human Appeal were unable to continue as a going concern.

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STATEMENT OF RESERVES

GENERAL RESERVES (UNRESTRICTED)

Unrestricted reserves are generated when there is no donor stipulation on how funds are utilised. This provides the Trustees with discretion as to how these funds are spent to further Human Appeal’s charitable objectives. The Board of Trustees recognises the need to hold sufficient unrestricted reserves to protect core activities and allow implementation of long-term strategic programmes. Consideration is also given to the fact that disasters and crises are increasing around the world and there is often a need to act swiftly to meet humanitarian objectives. With this specifically in mind the charity continues to maintain an emergency fund with a minimum of £500,000 available. The reserves policy, in summary, ensures that the delivery of our vital programmes across various sectors, is not disrupted by unforeseen circumstances, such as a fall in income or rise in expenditure.

RESTRICTED FUNDS

These funds are tied to a particular purpose, as specified by the donor or as identified at the time of a public appeal. These are spent in accordance with their particular purposes.

of present and future beneficiaries. As of 31 December 2024, the charity had total reserves of £21m (2023: £14m), restricted reserves of £17.9m (2023: £12.5m) and unrestricted funds of £3.2m (2023: £1.5m). After allowing for fixed assets held as unrestricted funds, the charity had £1.5m free reserves at the balance sheet date (2023: -£1.2m).

The Trustees have a strategy to build up unrestricted reserves to a level acceptable to beneficiaries and partners. A team of executives continues to identify campaigns and tactics required to support the Trustees’ ambitions in this regard. This team reports regularly on progress. At present, all funds held overseas are treated as restricted funds although they may not be so restricted by the donor or by the ask. This is because in practice, these funds will be used in the specific country. Going forward, the trustees will continue to focus on building a reserve over time sufficient to cover at least 6 month’s operating costs and field offices running cost expenditure.

The Trustees’ Annual Report, which includes the Strategic Report, has been approved by the trustees and signed on their behalf by:

approved by the trustees and signed on their behalf by:

RESERVES POLICY

Our reserves policy requires that reserves are maintained at a level that ensures our core programme work (including adequately responding to humanitarian disasters and emergencies) could continue during a period of lack of funds, while at the same time ensuring we do not retain income for longer than required, thereby balancing the needs

25th September 2025

Dr Kamil Omoteso Chair of the Board of Trustees

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Human Appeal Human Appeal Annual Report & Financial StatementsAnnual Report & Financial Statements20242024

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF HUMAN APPEAL

OPINION

We have audited the financial statements of Human Appeal (the ‘charitable company’) for the year ended 31 December 2024 which comprise the 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 FRS 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 responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with

the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and 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 trustees’ use of the going concern basis of accounting in 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 Human Appeal’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, including the strategic report, other than the financial statements and our auditor’s report thereon. 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:

• The information given in the trustees’ annual report, including the strategic report, for the financial year for which the financial statements are prepared is consistent with the financial statements; and

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 the audit, we have not identified material misstatements in the trustees’ annual report, including the strategic report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

RESPONSIBILITIES OF TRUSTEES

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the 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.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue 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.

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AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable 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 are set out below.

CAPABILITY OF THE AUDIT IN DETECTING IRREGULARITIES

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, our procedures included the following:

This report is made solely to the charitable company’s members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and section 44(1) (c) of the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

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.

26th September 2025

Jonathan Orchard (Senior statutory auditor) for and on behalf of Sayer Vincent LLP, Statutory Auditor

110 Golden Lane, LONDON, EC1Y 0TG

Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

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STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

(incorporating income and expenditure account)

Note
Income
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments Income
5
Total income
Expenditure
Raising funds
6
Charitable activities
7
Charitable capacity building
9
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds for the
year
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Net (expenditure) / income for the year
Unrestricted
funds
2024
£
15,876,590
-
182,206
49,700
16,108,496
1,647,903
2,060,076
4,916,926
8,624,905
7,483,591
(5,810,000)
1,673,591
1,530,660
3,204,251
Restricted
funds
2024
£
70,539,094
3,598,707
-
-
74,137,801
13,732,515
60,895,272
-
74,627,787
(489,986)
5,810,000
5,320,014
12,539,872
17,859,886
Total
funds
2024
£
86,415,684
3,598,707
182,206
49,700
90,246,297
15,380,418
62,955,348
4,916,926
83,252,692
6,993,605
-
6,993,605
14,070,532
21,064,137
Total
funds
2023
£
54,377,619
1,726,551
69,894
43,732
56,217,796
15,463,310
33,425,250
192,994
48,954,228
£49,081,504
7,136,292
-
7,136,292
6,934,240
14,070,532

BALANCE SHEET AS AT 31 DECEMBER 2024

Company no. 08553893

Note
Fixed assets
Intangible assets
15
Tangible fixed assets
16
Investment properties
17
Current assets
Debtors
18
Cash at bank and in hand
23
Creditors: amounts falling due within
one year
19
Net current (liabilities)/assets
Total net assets
The funds of the Charity
20
Unrestricted funds
Restricted funds
Total Charity funds
£
1,959,975
25,918,441
2024
£
223,808
2,017,458
665,000
£
1,182,035
13,783,809
2023
£
123,495
1,867,439
665,000
2,906,266
18,157,871
2,655,934
11,414,598
27,878,416
(9,720,545)
14,965,844
(3,551,246)
21,064,137 14,070,532
3,204,251
17,859,886
1,530,660
12,539,872
21,064,137 14,070,532

The financial statements were approved by the Board of Trustees on 25th September2025 and were signed on their behalf by:

All of the Charity’s activities are derived from continuing activities.

The statement of financial activities includes all gains and losses recognised in the current and prior year.

Dr Kamil Omoteso Chair of the Board of Trustees

The notes on pages 105–126 form part of these financial statements.

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Human Appeal Annual Report & Financial Statements 2024

STATEMENT OF CASH FLOWS AS AT 31 DECEMBER 2024

Note
Net cash generated from operating activities
22
Cash flows from investment activities
Bank interest received
Investment property rental income received
Purchase of tangible fixed assets
Proceeds from the sale of tangible fixed assets
Net cash (used in) / generated from investing activities
Increase/Decrease in cash and cash equivalents in the
year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
2024
£
12,298,114
7,700
42,000
(213,182)
-
(163,482)
12,134,632
13,783,809
25,918,441
2023
£
6,733,810
1,732
42,000
(233,026)
144,586
(44,708)
6,689,102
7,094,707
13,783,809

The notes on pages 105–126 form part of these financial statements.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Going concern

1. ACCOUNTING POLICIES

The Trustees consider there are no material uncertainties regarding the Charity’s ability to continue as a going concern.

Charity information

Human Appeal (the “Charity”) is a company registered and incorporated in England and Wales, limited by guarantee, without share capital. The company registration number is 08553893. The Charity is registered with the Charity Commission under registration number 1154288 as well as with The Office of the Scottish Charity Regulator under registration number SC046481.

In light of the challenges presented in the financial review, assessments on long term cash flows and scenario planning have facilitated the charities ability to continue as a going concern. The impact of external factors has been considered and the anticipated effects have been built in to our budgets and forecasts taking into consideration worse-case scenarios.

Its registered office and principal place of business is 1 Cheadle Point, Carrs Road, Cheadle, Cheshire, SK8 2BL.

The Trustees have reviewed the financial forecasts and budgets that have been prepared and are satisfied it is appropriate to prepare the annual financial statements for the Charity on a going concern basis.

The Charity is an international humanitarian and development organisation working across 30 countries in Asia, Africa, the Middle East, and Europe.

Company status

Basis of preparation of financial statements

The Charity is a company limited by guarantee. The members of the Charity are the Trustees named on page 4. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably.

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.

For legacies, entitlement is taken as the earlier of the date on which either: the Charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably, and the Charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the Charity, or the Charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Reconciliation with previous Generally Accepted Accounting Practice

In preparing these financial statements, the Trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required.

No restatements were required.

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Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold.

Donated facilities are included at the value to the Charity where this can be quantified, and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the Charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements.

Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Charitable activities and governance costs are costs incurred on the Charity’s operations, including support costs and costs relating to the governance of the

Charity apportioned to charitable activities.

Support costs and governance costs are allocated to costs of raising funds, charitable activities and other expenditure including capacity building based on the number of administrative employees for each activity. The analysis of support costs by each activity is set out in note 10.

All expenditure is inclusive of irrecoverable VAT.

Intangible fixed assets and amortisation

Intangible assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Intangible assets are initially recognised at cost and are subsequently measured at cost net of amortisation and any provision for impairment.

The intangible assets which comprise software are amortised over a period of 5 years.

Tangible fixed assets and depreciation

Investment properties

Investment properties are included in the balance sheet at their open market value and are not depreciated.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank.

Operating leases

Rentals under operating leases are charged to the statement of financial activities incorporating income and expenditure account on a straight-line basis over the lease term.

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Taxation

As a registered charity, the Charity is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value added tax (VAT) is not recoverable by the Charity and is therefore included in the relevant costs in the statement of financial activities (as stated in Note 1 - Expenditure).

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the balance sheet date.

Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction.

Exchange gains and losses are recognised in the statement of financial activities incorporating income and expenditure account.

Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

The Charity operates a group personal pension scheme, which effectively means that all employees who join the scheme have their own pension plan, which is a defined contribution scheme. The assets of the pension scheme are held separately from those of the Charity in an independently administered fund. The total contribution owing at 31 December 2024 was £Nil (2023: £Nil).

Fund accounting

General funds are unrestricted funds which are available for use at 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 particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

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2. Income from donations and legacies

Donations
Gift and tax reclaimed
Donated goods and services
Donations from fundraising events
Donations
Gift and tax reclaimed
Donated goods and services
Donations from fundraising events
Unrestricted
funds
2024
£
9,422,278
5,579,275
-
875,037
15,876,590
Unrestricted
funds
2023
£
4,725,820
3,299,937
-
709,945
8,735,701
Restricted
funds
2024
£
53,825,339
-
9,421,785
7,291,971
70,539,095
Restricted
funds
2023
£
34,169,018
-
7,019,893
4,453,006
45,641,918
Total
Funds
2024
£
63,247,617
5,579,275
9,421,785
8,167,008
86,415,685
Total
Funds
2023
£
38,894,838
3,299,937
7,019,893
5,162,951
54,377,619

3. Income from charitable activities

Unrestricted Restricted Total funds funds Funds 2024 2024 2024 £ £ £ Charitable activities - 3,598,707 3,598,707 Unrestricted Restricted Total funds funds Funds 2023 2023 2023 £ £ £ Charitable activities - 1,726,551 1,726,551

4. Other trading activities

Ticket sales

Ticket sales

5. Investment income

Property rental income Bank interest receivable

Property rental income Bank interest receivable

Unrestricted
funds
2024
£
182,206
Unrestricted
funds
2023
£
69,894
Restricted
funds
2024
£
-
Restricted
funds
2023
£
-
Total
funds
2024
£
182,206
Total
funds
2023
£
69,894
Unrestricted
funds
2024
£
42,000
7,700
49,700
Unrestricted
funds
2023
£
42,000
1,732
43,732
Restricted
funds
2024
£
-
-
-
Restricted
funds
2023
£
-
-
-
Total
funds
2024
£
42,000
7,700
49,700
Total
funds
2023
£
42,000
1,732
43,732

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6. Costs of raising funds

.
Fundraising costs
Publicity costs
Event costs
Fundraising staff costs
Fundraising costs
Publicity costs
Event costs
Fundraising staff costs
Unrestricted
funds
2024
£
280,456
656,272
246,522
464,654
1,647,904
Unrestricted
funds
2023
£
76,067
500,586
171,628
389,545
1,137,826
Restricted
funds
2024
£
2,337,130
5,468,933
2,054,349
3,872,102
13,732,514
Restricted
funds
2023
£
957,701
6,302,483
2,160,841
4,904,459
14,325,484
Total
funds
2024
£
2,617,586
6,125,205
2,300,871
4,336,756
15,380,418
Total
funds
2023
£
1,033,768
6,803,069
2,332,469
5,294,004
15,463,310

7. Analysis of expenditure on charitable activities

Education
Humanitarian response
Food security
Healthcare
Orphans and child welfare
Water, sanitation and hygiene
Country related expenditure
Unrestricted
funds
2024
£
-
-
-
-
-
-
2,060,076
2,060,076
Restricted
funds
2024
£
665,514
3,022,152
16,665,033
4,628,634
15,167,904
7,456,393
13,289,642
60,895,272
Total
funds
2024
£
665,514
3,022,152
16,665,033
4,628,634
15,167,904
7,456,393
15,349,718
62,955,348
Education
Humanitarian response
Food security
Healthcare
Orphans and child welfare
Water, sanitation and hygiene
Country related expenditure
Unrestricted
funds
2023
£
-
-
-
-
-
-
1,974,541
1,974,541
Restricted
funds
2023
£
584,919
3,196,756
14,936,899
1,335,633
6,722,238
1,574,136
3,100,128
31,450,709
Total
funds
2023
£
584,919
3,196,756
14,936,899
1,335,633
6,722,238
1,574,136
5,074,669
33,425,250

8. Grants to institutions

AI Ataa Charity Organization
Abdelshafi Community Health Association
Advanced Tech Company (Khamis Haboush Sons Co.)
Aid and Relief Association
AI Tawasol Forum Society (TFS)
Asian Resource Foundation (ARF)
Association Aide et Secours
Association of Grace for Development (AGD)
BASMA Foundation for Social Development
Beyaz Eller Yardimlasma Dernegi (White Hands)
Bayader for Environment & Development
Community Training Centre and Crisis Management
Cops Enterprises
Dhaka Ahsania Mission
Direct Aid
Gaza Culture and Development Group
Global Rahmah Foundation
Hayfa Charitable Medical Centre Association
Humanitarian Forum Yemen (HFY)
Humanitarian Organization Grain of Goodness (Kaliri E Miresis)
Insani Davet Dernegi (IDD)
International Charity Organisation
International Learning Movement
International Organization for Migration (UN Migration Agency IOM)
Islamic Medical Association
Islamic Welfare Association (ISWA) Lebanon
Islamic Zakat Society
Jordan Hashemite Charity Organization
Kalliri I Miresise (Spike of Goodness) Macedonia
Kaynd Brjdiz Com
Khayrat Al Noor
Kind Bridges
LAAG Foundation
MAP Germany
Medical Aid for Palestinians
Meryem Osmangule-UK1361336-Household
Muslim Foundation for Culture and Development (MFCD)
Novo Jibon - Bangladesh
Palestinian Farmers Union (PFU)
Palestinian Hydrology Group
Pos Keadilan Peduli Ummat Human Initiative
Quick Trade
READ Foundation
Rusk Trading and Bakery Manufacturing Company
The Development & Cooperation Association - DCA
The Islamic Community In Bosnia And Herzegovina
Tunisia Charity
Turkish Red Crescent Society
Union of Relief and Development Association (URDA)
Voluntary Association for Rural Development (VARD)
White Hands - (Beyaz Eller)
World Food Programme
Yemen Humanitarian Forum
Yeryuzu Kalkinma Dernegi
Youth Empowerment Centre
Zakat and Sadaqat Foundation
ZamZam Foundation
2024
2023
£
£
48,106
73,296
-
14,032
-
40,519
-
269,800
253,841
25,395
58,210
10,000
709,119
461,908
16,000
12,042
293,661
-
1,176,176
-
-
44,194
-
40,000
-
46,709
115,811
96,099
49,623
-
-
176,327
1,357,868
30,000
-
74,362
96,169
-
82,021
-
48,519
-
-
115,000
1,837,971
474,327
378,095
100,000
193,829
-
960,518
1,450,646
-
1,307,715
10,318,447
400,871
14,641
33,851
700,490
-
56
-
414,533
-
3,940
-
-
31,000
-
14,395
12,639
-
235,173
434,862
-
79,957
300,671
40,000
-
72,581
10,173
-
-
53,843
85,042
74,956
2,701,557
213,337
153,928
-
84,605
-
40,868
31,779
-
983,237
477,599
140,668
22,407
46,874
-
485,779
395,190
-
-
80,690
341,838
-
6,359
138,555
95,198
161,175
387,161
132,391
24,478,051
8,513,171

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9. Charitable capacity building

Belgium
Canada
Spain
USA
WAQF Fund
Belgium
Canada
Ireland
USA
Unrestricted
funds
2024
£
357,488
1,169,630
231,219
2,556,933
601,657
4,916,926
Unrestricted
funds
2023
£
132,927
39,117
16,003
4,897
192,944
Restricted
funds
2024
£
-
-
-
-
Restricted
funds
2023
£
-
-
-
-
-
Total
funds
2024
£
357,488
1,169,630
231,219
2,556,933
601,657
4,916,926
Total
funds
2023
£
132,927
39,117
16,003
4,897
192,944

10. Analysis of support costs

Costs of raising funds
Charitable activities
Other expenditure including capacity building
Support costs by type
Staff costs
Depreciation and amortisation
Other
Governance costs
Included within support costs are governance costs as follows:
Auditor’s remuneration
Audit fees to previous auditors in respect prior year financial statements
Non-statutory auditor fees
Audit fees in respect of the overseas branches
Legal and professional other fees
Total
funds
2024
£
1,056,928
1,774,702
317,187
3,148,817
2024
£
2,120,123
49,847
978,847
3,148,817
2024
£
69,296
-
-
41,893
950,809
1,061,998
Total
funds
2023
£
1,465,933
135,317
484,886
2,086,136
2023
£
1,628,489
200,160
257,487
2,086,136
2023
£
72,453
-
-
18,787
516,084
606,320

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Human Appeal Annual Report & Financial Statements 2024

11. Net income/ (expenditure)

The net income is stated after charging:

Depreciation of tangible fixed assets:
-
owned by the Charity
Amortisation of intangible assets
Operating lease rentals
2024
2023
£
£
54,517
108,896
(82,884)
91,264
130,000
130,000
330,160
330,160
101,633

12. Auditor’s remuneration

Fees payable to the Charity's auditor and its associates for
the audit of the financial statements (excluding VAT)
Fees payable to the Charity's auditor and its associates in
respect of all other services (excluding VAT)
Fees payable to country office auditors for the audits of the
financial statements
Fees payable to the Charity’s auditors for the audit of the financial
statements
2024
£
56,100
-
41,893
97,993
2023
£
53,500
1,450
17,783
72,733

Fees payable to the Charity's auditor and its associates for the audit of the financial statements (excluding VAT)

13. Staff costs

2024
Staff costs were as follows:
£
Wages and salaries
8,209,496
Social security costs
634,709
Other pension costs
129,182
8,973,387
The above staff costs include termination payments of £nil (2023: £nil) made during the year.
The average number of persons employed by the Charity during the year was as follows:
2024
No.
771
The number of higher paid employees was:
2024
No.
In the band £60,001 - £70,000
9
In the band £70,001 - £80,000
6
In the band £80,001 - £90,000
In the band £90,001 - £100,000
2
1
2023
£
6,534,535
459,987
115,394
7,109,916
2023
No.
614
2023
No.
-
3
2
-

The key management personnel of the Charity, comprising of the leadership team and the executive directors' team. The total employee benefits of the key management personnel increased to £1,254,354 (2023: £523,469) due to expansion in the leadership team.

14. Trustees’ remuneration

No Trustees received any remuneration during the financial year (2023: £Nil). No Trustees received any benefits in kind (2023: £Nil). Trustees received reimbursement of expenses of £70 (2023: £428) during the year.

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15. Intangible assets

Cost
At 1 January 2024
Additions
Disposals
Foreign exchange movement
At 31 December 2024
Amortisation
At 1 January 2024
Charge for the year
Disposals
Foreign exchange movement
At 31 December 2024
Net book value
At 31 December2024
At 31 December 2023
Software
£
552,548
17,722
-
(296)
569,977
429,053
(82,895)
-
11
346,169
223,808
123,495

The intangible assets, which comprise software, are amortised over a period of 5 years.

16. Tangible fixed assets

Cost
At 1 January 2024
Additions
Disposals
Foreign exchange movement
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
Disposals
Foreign exchange movement
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
Freehold
property
£
1,410,081
18,092
-
1,786
1,429,960
160,603
(9,576)
-
543
151,570
1,278,390
1,249,478
Fixtures,
fittings and
equipment
£
1,444,226
149,756
-
5,792
1,599,774
874,687
31,048
-
3,518
909,254
690,520
569,539
Motor
vehicles
£
105,961
27,612
-
1,499
135,072
57,539
32,397
-
(3,413)
86,524
48,548
48,422
Total
£
2,960,268
195,460
-
9,077
3,164,806
1,092,829
53,869
-
648
1,147,348
2,017,458
1,867,439

All of the above assets are used for charitable purposes.

Included within freehold property is land of £530,000 which is not being depreciated.

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Human Appeal Annual Report & Financial Statements 2024

17. Investment properties

17. Investment properties
2024
£
Investment properties at market value
665,000
All the fixed asset investments are held in the UK and are held at market value.
2023
£
665,000

19. Creditors: amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
2024
£
1,740,321
154,965
4,995,671
2,829,588
9,720,545
2023
£
1,274,579
288,381
816,369
1,171,917
3,551,246

18. Debtors

Other debtors
Stock
Prepayments and accrued income
2024
£
675,124
749
1,284,103
1,959,976
2023
£
1,177,045
749
4,241
1,182,035

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20. Statement of funds

Unrestricted funds
General funds
Restricted funds
Education
Humanitarian response
Food security
Healthcare
Orphans and child welfare
Water sanitation and hygiene
Other
Total of funds*
At
1 January
2024
£
1,530,660
267,094
1,771,497
4,723,459
43,069
674,051
1,329,657
3,731,045
12,539,872
14,070,532
Income
£
27,780,937
397,536
18,280,607
2,725,610
2,802,521
13,098,572
7,406,835
17,753,679
62,465,360
90,246,297
Expenditure
£
(20,297,345)
(665,514)
(13,022,152)
(6,665,033)
(4,628,634)
(15,167,904)
(7,456,393)
(15,349,717)
(62,955,347)
(83,252,692)
Transfers
in / (out)
£
(5,810,000)
10,000
-
-
1,800,000
1,500,000
-
2,500,000
5,810,000
-
At 31
December
2024
£
3,204,252
9,116
7,029,952
784,036
16,956
104,720
1,280,099
8,635,007
17,859,885
21,064,137

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Unrestricted funds
General funds
Restricted funds
Education
Humanitarian response
Food security
Healthcare
Orphans and child welfare
Water sanitation and hygiene
Other
Total of funds
*
At
1 January
2023
£
1,105,706
307,725
360,591
2,681,528
53,011
639,709
1,022,351
763,619
5,828,534
6,934,240
Income
£
8,849,327
4,370
12,977,566
19,851,711
1,028,264
7,509,867
1,405,914
4,590,777
47,368,469
56,217,796
Expenditure
£
(3,305,311)
(587,301)
(11,612,240)
(18,431,851)
(1,354,804)
(8,194,688)
(1,732,624)
(3,862,685)
(45,776,193)
(49,081,504)
Transfers
in / (out)
£
(5,119,062)
542,300
45,580
622,071
316,598
719,163
634,016
2,239,334
5,119,062
-
At 31
December
2023
£
1,530,660
-
267,094
1,771,497
4,723,459
43,069
674,051
1,329,657
3,731,045
12,539,872
-
14,070,532

* Funds that have been restricted to specific countries but not any particular theme.

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21. Analysis of net assets between funds

Intangible assets
Tangible fixed assets
Investment properties
Net current assets / (liabilities)
Intangible assets
Tangible fixed assets
Investment properties
Net current assets / (liabilities)
Unrestricted
funds
2024
£
223,808
1,700,122
665,000
615,321

3,204,251
Unrestricted
Funds
2023
£
123,495
1,570,530
665,000
(828,365)
1,530,660
Restricted
funds
2024
£
-
317,336
-
17,542,550
17,859,886
Restricted
funds
2023
£
-
296,909
-
12,242,963
12,539,872
Total
funds
2024
£
223,808
2,017,458
665,000
18,157,871
21,064,137
Total
funds
2023
£
123,495
1,867,439
665,000
11,414,598
14,070,532

22. Reconciliation of net movement in funds to cash flow from operating activities

Net income/(expenditure) for the year
Adjustment for:
Depreciation and amortisation charges
FX valuation movement tangible fixed assets
Dividends, interest and rents from investment properties
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash generated from/(used in) operating activities
2024
£
6,993,605
(28,367)
(8,783)
(49,700)
(777,940)
6,169,299
12,298,114
2023
£
7,136,292
200,160
-
(43,732)
(187,652)
(371,258)
6,733,810

23. Analysis of cash and cash equivalents

2024 2023
£ £
Cash at bank and in hand 25,918,441 13,783,809

24. Analysis of prior year statement of financial activities

Income
Donations and legacies
Charitable activities
Other trading activities
Investments Income
Total income
Expenditure
Raising funds
Charitable activities
Charitable capacity building
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds for the
year
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
2023
£
8,735,701
-
69,894
43,732
8,849,327
1,137,826
1,974,541
192,944
3,305,311
5,544,016
(5,119,062)
424,954
1,105,706
1,530,660
Restricted
funds
2023
£
45,641,918
1,726,551
-
-
47,368,469
14,325,484
31,450,709
-
45,776,193
1,592,276
5,119,062
6,711,338
5,828,534
12,539,872
Total
funds
2023
£
54,377,619
1,726,551
69,894
43,732
56,217,796
15,463,310
33,425,250
192,944
49,081,504
7,136,292
-
7,136,292
6,934,240
14,070,532

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25. Pension commitments

The Charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £129,182 (2023: £115,394).

26. Operating lease commitments

At 31 December 2024, the Charity had future minimum lease payments due under non-cancellable operating leases as follows:

Not later than one year
Later than one year and not later than five years
After more than five years
2024
£
105,333
10,500
-
115,833
2023
£
130,000
115,833
-
245,833

27. Related party transactions

Donations from Trustees totalling £1,909 (2023: £1,559) were received during the year.

The Emerging Markets Director in the year, Hameed Al-Asaly, is the son-in-law of Mr. Mohamad Yousef who was a member of the board of trustees until 1 May 2024. Mr. Al-Asaly was paid £27,295 in the period January–April 2024 (2023: £85,001 for the whole year) for his employment in his role including employer pension contributions. There were no balances outstanding at the end of the year and Mr. Al-Asaly is paid in line with the remuneration policy applied to all staff.

28. Subsidiaries

Human Appeal established a subsidiary, The WAQF Fund (company number 14790001; charity number 1208651), a company incorporated by guarantee, in April 2023. It was registered with the charity commission in April 2024. In the year to 31st December 2024 investment grants totalling £601,657 were paid (2023: none). The Waqf Fund has not been consolidated into the Human Appeal accounts as activities within the subsidiary during the reporting period were not material to the group.

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