## ANNUAL REPORT **AND**
GROUP FINANCIAL STATEMENTS **FOR THE YEAR ENDED 31 DECEMBER 2021**
CHARITY REGISTRATION NUMBER: 1154881
•*'¥A
## **CONTENTS**
**01** Reference and Administrative Details
**03** Message from Chairman
**04** Message from Chief Executive
**05** Trustees’ Annual Report
**41**
Financial Review
**45** Statement of Trustees’ Responsibilities **48** Independent Auditor’s Report
**51** Statement of Financial Activities **53** Balance Sheet
**52** Statement of Cash Flows
**56** Notes to the Financial Statements
## **REFERENCE AND ADMINISTRATIVE DETAILS**
|**Trustees**|Dr Ayman Jundi, Chairman|Dr Mounir Hakimi|
|---|---|---|
||Dr Molham Entabi, Vice Chairman|Dr Ghanem Tayara|
||Dr Anas Nashawi, General Secretary|Mr Irfan Munir|
||Mr Louai Al-Abed, Treasurer|Mrs Abeer Zabadne|
||Mr Tamim Estwani, Deputy Treasurer||
|**Principal Ofce**|6 Carolina Way||
||Salford||
||Greater Manchester||
||M50 2ZY||
|**Charity Number**|1154881||
|**Solicitors**|Lee Bolton Monier-Williams||
||1 The Sanctuary||
||Westminster||
||London||
||SW1P 3JT||
|**Bankers**|Barclays Bank plc|Royal Bank of Scotland|
||1 Churchill Place|467 Wilmslow Road|
||Canary Wharf|Withington|
||London|Manchester|
||E14 5HP|M20 4AN|
|**Auditor**|Sayer Vincent LLP||
||Invicta House, 108-114 Golden Lane||
||London||
||EC1Y 0TL||
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## **MESSAGE FROM CHAIRMAN**
2021 has been a year of unprecedented challenges to the lives and livelihoods of the people living in countries battling natural and man-made emergencies coupled with extreme poverty. The COVID-19 pandemic became a global social and economic crisis affecting every individual on the globe for over 26 months. The multi-fold impact of this pandemic on the poor and vulnerable people across the world, specifically the people living in ongoing conflict-affected countries such as Syria and Yemen, is immense.
2021 also marks a decade of the organisation’s great success in standing with the most vulnerable communities in Syria and its neighbouring countries. The organisation envisioned a lead position to expand its operations in other countries by rebranding Syria Relief’s commendable work as “Action For Humanity”, under a new Charity Registration Number 1154881. As part of this process, all assets, liabilities, staff, projects and contracts have been transferred to Action For Humanity. This move enabled us to expand our operations, and drive growth and innovation through the triple-nexus approach; humanitarian, development and peace nexus, whilst nurturing new strategic partnerships to reach and serve large populations affected by conflicts, disasters and extreme poverty.
research and developing strategic partnerships. The coming year will realise our intentions to expand our operations into African regions such as Chad and Somalia and proactively forge new partnerships with the Governments, INGOs, Trusts and Foundations and acquire accreditations of large networks and alliances - including acquiring consultative status from the United Nations Economic Social Council (UN ECOSOC).
The organisation remained steadfast during the unprecedented and rapidly transforming challenges throughout the year, as we continued our fight for the vulnerable people in all regions of our work. We brought positive, tangible change to the lives of 3.5 million people and initiated interventions not just in the Middle East but across South Asia. Action For humanity’s new strategy (2021-2025) encompasses our Vision, Mission, Values and Strategic Goals for the next five years. Our fiveyear strategy incorporates the commitments of Core Humanitarian Standards (CHS) and Grand Bargain whilst contributing to achieving Sustainable Development Goals (SDGs). Action For humanity will add value to the sector by responding to crises and adopting an inclusive approach where the people we serve are at the centre of everything. We will complement our work through advocacy and
I would like to acknowledge and sincerely thank our strategic partners, supporters, funders, volunteers, staff and all those who have continued to believe in and contribute to Action For Humanity’s vision of “a world of crises resilient communities”. Our accomplishment could not have been possible without them, without you, the outstanding team of Action For humanity. I stand proud to being a part of a team with tremendous commitment, resilience and a penchant to serve humanity. Together we can and will continue to make a difference!
## **Dr Ayman Jundi** Chairman of the Board of Trustees
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## **MESSAGE FROM CHIEF EXECUTIVE**
In 2021, Action For Humanity supported a remarkable 3.5 million people globally. Although a historic high for the organisation, we hold ambivalent feelings about this milestone. It is a sad indictment of civilisation that there is a need to help 3.5 million innocent people affected by the ravages of conflict and disaster.
March 2021 marked ten years since the conflict in Syria began. A conflict which has taken the lives of an estimated 610,000 people, displaced 13.1 million people, and scarred the Syrian people for generations to come. A conflict which still has no end in sight.
To commemorate a decade of destruction and despair, we launched the campaign, ‘This Is Not Their History, This Is Their Future’. It would be a great sadness for the conflict to be reduced to a history lesson as opposed to a warning for humanity about what is happening and what will continue to happen if action is not taken. Our campaign has been dynamic with several stand-out components such as our award-winning animation. As part of the campaign, we also launched a ground-breaking report highlighting the prevalence of PTSD amongst the displaced Syrian diaspora. We at Action For Humanity, have occupied a leading role in the NGO community by directing a litany of initiatives so that the conflict is not forgotten by the public, the media, and by policymakers across the globe.
2021, marked not only Action For Humanity’s tenth birthday, but also the completion of our 1000th project. For the past ten years, we have consistently gone above and beyond to fight suffering and injustice, to save and change lives, to spread aid and to reduce poverty.
Our Ramadan 2021 campaign was the most successful one in our history with us raising an unprecedented amount and in turn channelling this to reach 175,000 beneficiaries during the Ramadan period. Our record-breaking campaign, ‘Save Lives In The Blessed Lands’, saw us support the people of Syria and Yemen. Sadly, however, due to the airstrikes in Gaza, which killed hundreds and displaced thousands during this period, we were forced to launch an emergency campaign. Our commitment as an
organisation to provide aid to all those who need it is no more apparent than here.
While 2021 marked the renewal of our unwavering commitment to helping the people of Syria, we also began the process of expansion. By taking our ten years of experience in humanitarian action in Syria, and other impacted areas in Yemen and Palestine, in 2021 we introduced the world to Action For Humanity. Action For Humanity is the parent brand of Syria Relief. Through our decade of growth and mobilisation, we are now in the position to reach millions of more lives across the world. We wanted to spread our expertise further afield and it is therefore Action For Humanity’s mission to create a world of crisis-resilient communities.
The extraordinary achievements of 2021 have been achievable only through the engagement of our supporters, and the excellent team we have assembled. The Action For Humanity family is driven by its common desire to go the extra mile for those most vulnerable in the world whom we exist to serve. 2021 was a tough year filled with seemingly endless challenges, however, it is the result of our collective determination and commitment to our mission of taking action for humanity, that we were able to break through barriers and overcome challenges in a historic fashion.
**Othman Moqbel** Chief Executive
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## **TRUSTEES’ ANNUAL REPORT**
## FOR THE YEAR ENDED 31 DECEMBER 2021
The trustees present their report for the year ended 31 December 2021, in compliance with the charity’s constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
Action For Humanity (formerly SRIC Ltd) is a Charitable Incorporated Organisation dedicated in alleviating poverty and addressing issues of injustice and inequalities through humanitarian, development and advocacy interventions.
On 6 May 2018, Action For Humanity was made the sole corporate trustee of Syria Relief. As a result of the change, Action For Humanity has the power to govern the financial and operating policies of Syria Relief and in accordance with accounting standards to produce consolidated accounts for Action for Humanity.
Syria Relief was established in 2011 in response to the Syrian crisis Syria Relief was formed by a group of friends of Syrian heritage came together in order to provide emergency humanitarian aid, for what was initially assumed would be a short-term outreach. lt quickly became clear that the crisis was an enduring one, and Syria Relief was set up as a vehicle to raise essential funds to support innocent civilians caught in the conflict.
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## **VISION, MISSION AND VALUES**
**Vision**
Ultimately, our work is to make life, in its holistic sense, better for everyone, and everything, including the environment.
**A world of crises resilient communities**
## **Mission**
**“To mobilise and respond to emergencies and critical needs through the Triple Nexus of humanitarian, development and peace building action in order to empower affected people and communities to survive, recover and build a better future.”**
We directly aid civilians and displaced communities while providing the tools and training to help them become self-sufficient.
Since our establishment over a decade ago, our work has extended beyond the Syria context by establishing permanent offices in countries such as Turkey, Kurdistan Region of Iraq and Northeast Syria, Yemen, Jordan and Palestine.
Our solid presence on the ground across Syria places us in a prime position to facilitate the fastest and most direct distribution of aid to the hardest to reach places in the country, establishing us as one of the leading Charities operating inside the devastated country.
## **Values**
## Strategic Goals
## **Believe in the cause**
We believe in changing a situation from negative to lasting positive; helping those in need; saving and transforming lives for the better is what drives us.
## **Work together**
Teamwork is the backbone of our work’s success.
**The strategic goals of the Group, as outlined in the latest strategy, are as follows:**
1. Strengthening anticipatory and principled humanitarian action and advocating for vulnerable communities.
2. Maximising impact and building resilience to conflict, disaster, and extreme poverty.
## **Give with grit**
Being a “gritty” person means perseverance and passion for long-term goals; hence, freely giving with courage, conscientiousness, and resilience; acting with optimism, confidence, and creativity as you strive for excellence.
3. Diversifying resources for growth, securing sustainable income and strengthening strategic partnerships
4. Building an accountable, effective, adaptable, and diverse global organisation.
## **Make life better**
Ultimately, our work is to make life, in its holistic sense, better for everyone, and everything, including the environment.
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# **GEOGRAPHICAL FOCUS AND EXPANSION INTO OTHER COUNTRIES**
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We at Action For Humanity (AFH) are continuing our advocacy for the plight of vulnerable communities impacted by conflict and poverty. In 2021, we succeeded in this via a continuation of our current work and expansion into other geographic areas and partner offices. This year, we have established partner offices in Canada, and we plan to expand into other countries in the near future.
In 2021, we continued our humanitarian programmes in the Middle East, focussing on Syria, Yemen, Turkey, Lebanon, Jordan, Iraq, and Palestine. The Syrian crisis and wars in other states such as Yemen persisted, once again causing record numbers of refugees and Internally Displaced
Persons within the Middle East. We at AFH will be continuing our work in this areas, as well as expanding into other countries, such as Pakistan and aiding with the protracted crises in Afghanistan.
Going forward, we are aiming to expand our geographic focus to include Southern Asia and Africa. In line with our strategic goals, we will expand our outreach into Africa for both humanitarian and development programmes and will incorporate the peace nexus element into our work for all regions. We will continue our work through self-implementation and continue to support local partners whilst contributing to the agenda of localisation.
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## **OUR IMPACT**
**Action For Humanity continued to ensure the unprecedented and rapidly emerging challenges presented by the pandemic did not jeopardise our support for vulnerable people in all regions of our work.**
**In 2021 we reached 3,510,806 beneficiaries and initiated interventions not just in the Middle East but across South Asia. We also intend to expand into Africa within the coming year.**
**Our interventions in Jordan and Yemen increased exponentially, and we simultaneously sustained our impressive impact in Syria.**
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**----- Start of picture text -----**
MORE THAN
430,000 PERSONS
AROUND 100,000
SUPPORTED
PERSONS REACHED
VIA ESCALATED
DURING RAMADAN
EMERGENCY
RESPONSE
OVER 1.4 MILLION OVER 350,000
REACHED THROUGH HELPED THROUGH
OUR WASH HEALTH
PROGRAMMES INTERVENTIONS
OVER 530,000 AROUND 600,000
SUPPORTED WITH PROVIDED WITH
ACCESS TO SHELTER AND
EDUCATION PROTECTION
AROUND 34,800 OVER 3.5 MILLION
SUPPORTED BY OUR CONFLICTED-
QURBANI AND AFFECTED PERSONS
WINTER CAMPAIGNS REACHED
**----- End of picture text -----**
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**United Kingdom**
**Turkey Syria Iraq Lebanon Palestine Jordan Yemen**
We worked with implementing partners in Jordan, Lebanon, Sudan, Afghanistan and Bangladesh.
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## **WHERE WE WORK**
**In 2021 we supported over 3.5 million people in**
**Afghanistan**
**----- Start of picture text -----**
Bangladesh
**----- End of picture text -----**
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## **THEMATIC PRIORITIES AND CROSS-CUTTING AREAS**
## **Responding to emergencies**
As the number of people affected by conflict increased, Action For Humanity continued its support to provide humanitarian assistance in the form of food, non-food items and cash assistance across Syria, Yemen, Iraq, Lebanon and Palestine. Over 23,852 people were provided with food aid and 74,078 people received cash assistance and non-food items through our interventions.
The global pandemic showed no signs of abating in 2021, and people living in conflict zones remained more vulnerable to the disease and its impact. Action For Humanity started responding to the newly emerging crisis in 2020 and carried on into 2021. We supported the health care systems in Syria and its neighbouring countries by providing ventilators, Personal Protective Equipment (PPE) and awareness sessions, reaching more than 650,000 people with these projects.
In 2022, we plan to continue our work responding to humanitarian crises in the form of food aid, cash assistance and non-food items. We are continuing to provide this immediate assistance across our regions of work, dependant on the impact of COVID-19.
## **Education**
Despite being a human right, education continues to be denied to millions across the world. Without education, communities may lack the tools to improve, flourish and provide better futures for their children. As such, AFH is keen to ensure that education-based projects are central to our efforts.
We support education through a wide range of projects: such as helping orphans access education in war-torn countries, providing access to education in emergencies for refugee children, and rehabilitating schools. In addition to this, we support and train teachers, equip schools with essential equipment, provide school gear and stationery, and provide psycho-social support to facilitate better mental well-being for children traumatised in conflict zones. We are proud of our innovative mobile education interventions which help displaced children access much-needed education and social interaction. In Northeast Syria, we have been able to add protection elements to our education programmes, aiding recovery for vulnerable women and children.
Our impactful education projects have reached over 102,334 beneficiaries this year alone, whilst supporting 154 schools. Our projects have provided a safe and supportive learning environment to over 5,238 conflict-affected students in Syria and provided non-formal education and COVID-19 response for 1,970 school-aged children. We have facilitated the access of young, displaced Syrians to higher education in Turkish Universities. A non-formal quality education project was implemented in Arsal, Lebanon for 480 vulnerable Syrian refugee children. This project also improved the livelihoods of 25 Syrian refugee teachers.
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## **Camp management & shelter**
The provision of shelter is a life-saving activity; it is crucial to ensuring the population we support is protected against the harshness of winter. To maximise impact and build the resilience of the displaced beneficiaries, the provision of adequate shelter is vital. Action For Humanity reached over 4,000 beneficiaries with our shelter projects in 2021, helping those who had been displaced for years achieve a life of dignity and accommodation. We entered phase one of our new housing project, which aims to build the resilience of conflictaffected persons by building 250 houses in Syria. In Yemen, over 7.3 million people require Shelter assistance, 75% of which are women and children. Coinciding with the conflict’s continuous adverse impact on the population at large, natural disasters have affected over 140,000 people across 94 Yemeni districts and 19 governorates. This has left over 113,000 people in need of shelter and assistance. In response, we have provided 120 families with shelter kits for winter, with a focus on beneficiaries who had been repeatedly displaced.
## **Health & nutrition**
The year 2021 saw health take centre stage across the world, with the COVID-19 pandemic disrupting already fragile health systems. Action For Humanity’s work in healthcare is, therefore, more essential than ever before. In response to this, we have developed new partnerships, interventions, and programmes to support ailing communities not just to fight the pandemic, but also to fight existing health conditions and vulnerabilities. We have implemented long-term healthcare projects that continue to provide life-saving and life-sustaining assistance in Iraq and Syria. These projects have reached more than 350,000 beneficiaries. Our leading project has been in post-natal healthcare, within which we have helped over 100,000 mothers and children in both Syria and Iraq. This has included supporting a maternity hospital in NorthEast Syria, which provides thousands of expectant mothers and malnourished children access to nutritional help.
This year, we also set up two new health clinics in Aleppo, Syria. These clinics provide integrated health and nutritional services to vulnerable host communities and internally displaced persons in Aleppo. Furthermore, we were able to implement our inaugural health project in Gaza, Palestine. Through this project, we delivered medication and medical equipment to support the Ministry of Health’s recovery in Gaza following the military offensive of May 2021.
## **Water Sanitation and Hygiene (WASH)**
Clean and accessible water is the foundation for life - sanitation safeguards our health and hygiene and prevents the spread of infectious diseases. These key components, therefore, make up our WASH programmes, which aim to provide longterm sustainable access to clean water in global emergencies. We at Action For Humanity seek to improve health, prevent disease, and enhance development through access to safe, clean drinking water and sanitation measures.
Under our WASH programme, we at Action For Humanity reached 1.4 million people across the globe. Our WASH programme projects included building water wells, providing potable water, and organising awareness sessions to improve the hygiene of beneficiaries. We have continued our work in Bangladesh by installing new wells for Rohingya communities in areas characterised by poor electricity, lack of access to potable water, and incidences of waterborne illness. In the Maaret El Ekhwan camp, in Northern Syria, AFH supported an IDPs WASH reception centre, which now provides hygiene and cleanliness services to more than 500 beneficiaries in the camp.
In the Aldhale’e governorate of Yemen, we began efforts to provide a minimum of 2,100 people with critical access to safe drinking water. This has been implemented via multiple projects, such as the installation of a solar panel system, and the rehabilitation of two water wells. We restored these two main water sources with high-quality equipment. The solar panel component of this project has ensured the installation is more environmentally friendly, therefore also helping to combat climate change in an area of water scarcity. Continuing our vital work in conflict-affected
Yemen, we commenced another project in the Hrran village within the Tuban district. This project aims to provide more than 5,600 people with critical access to safe drinking water via the rehabilitation of a major water source, whilst also increasing sustainability through the installation of a water pump. The project will also address gaps in WASH and sanitation via hygiene workshops, community mobilization and the creation of a local Water Committee.
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sustaining families’ livelihoods for many years to come.
## **Protection**
Protection and gender-based violence are areas of ever-growing concern within the humanitarian field. We at AFH, therefore, strive to integrate the practice of protection into more of our programmes than ever before. Our work in this burgeoning thematic area has gone from strength to strength, reinforcing our commitment to supporting vulnerable women and children. Action For Humanity provided protection services to almost 20,000 vulnerable people and children in Syria and Lebanon, including survivors of gender-based violence. We were able to reach out to survivors in host communities, IDP camps and those in areas of conflict. The services we have provided have included support groups for women and girls, youth empowerment programmes, parenting skills training, case management of genderbased violence, and mental health support. In the absence of local support, these activities can act as a lifeline by aiding communities to combat issues of gender-based violence. The right to feel safe cannot be underestimated and is at the heart of our programmatic work.
## **Orphan and child welfare**
Every child deserves a bright and prosperous future filled with hope and opportunity. Sadly, this is still not a future that is readily available to all children. We are working hard to combat this: our comprehensive orphan and child welfare programme provides essential nutritious food, clothing, and access to healthcare, whilst also ensuring children attend school. This transformative sponsorship programme seeks to offer children a
comprehensive package both to empower them and to help them access their full potential. Many of these children we work with face neglect and are susceptible to abuse. Our programme offers these children an alternative way of living, providing a foundation on which to build better life prospects.
This year we saw exceptional growth in our orphans’ sponsorship programmes. We sponsored an additional 364 orphans, taking our project total to 567 Syrian orphans.
## **Food security & Livelihoods**
## **Family sponsorship**
In 2021, we at AFH have continued to support vulnerable people via our livelihood projects. Some of our key projects this year have included our Home Gardening, & Chicken Husbandry project in Yemen, and our Olive Tree Project in Syria. In Taizz, Yemen, our project aims to help improve the livelihood of 750 individuals that will receive training,
resources, and support for home gardening and chicken husbandry. The Olive Tree project in Syria is an extension of a previously smaller project implemented in 2020. This project has provided over 71 families with tools to establish an olive seedlings nursery in their homes. The project also provided families with the skills necessary for this task, both through training and a follow-up during the first year of implementation.
The ongoing crisis in Yemen, as well as the financial repercussions it has caused to the local economy, has forced many households into abject poverty. Around 70% of Yemen’s 29 million population rely on agriculture for their livelihoods. However, agriculture has been greatly compromised by the conflict, leading to low food production and availability. The fisheries sub-sector is vital for the coastal population who have greatly suffered from the brunt of the ongoing conflict. As such, Action For Humanity has responded by providing 700 people with access to funds to cover lost or degraded fishing equipment for head-of-household fishermen. This will help both with supporting families in Yemen throughout the winter and
Millions of Families in the Middle East continue to be displaced due to conflict. These families have been forced to flee to makeshift camps with limited access to food, water, and other essentials. We at Action For Humanity have continued to provide critical support to these families. Our complete family sponsorship package facilitates the ability of these families to fulfil their basic needs such as rent, food, water, primary healthcare, education, and clothing. As we aim to consider cross-cutting themes such as gender and inclusion in our work, within this programme priority has been given to women-headed households, as well as families with poor health status or disabilities. In 2021 we have enrolled more than 166 families into our programme, bringing our total up to 266 sponsored families.
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## **Seasonal**
During this year’s Ramadan Seasonal Campaign, Action For Humanity continued to provide support to vulnerable internally displaced families both in Syria and in neighbouring countries. Our interventions included the distribution of nutritionally balanced food baskets and hot meals, as well as Zakat Al Fitr, Fitrana and Eid gifts. These projects reached over 100,000 beneficiaries in Syria, Lebanon, and Yemen.
Two months later, our Qurbani Campaign provided support to vulnerable internally displaced families in Syria, Yemen, Jordan, Sudan, Bangladesh, and Lebanon through the distribution of meat. This year, we reached over 34,000 people in need.
To avert the risk of humanitarian tragedy and loss of lives during the harsh cold winter, Action For Humanity distributed winter Non-Food Items (NFI) kits to internally displaced families in Syria and Yemen, as well as vulnerable people in Lebanon and Jordan, therefore bringing help to a total of 14,832 people.
Our outreach hot food provision continues to supply 150-300 meals weekly, through a sustainable and regular service programme.
Thanks to our work with Myriad Foundation, Tameside Council, Action Together, Age Concern, Tameside Veteran food provision, As-Salaam Centre, Barakah Food Aid, and SPIN (Supporting People in Need- Coverdale Church Shelter), Action For Humanity’s local response and outreach services continued to spread across Tameside and Greater Manchester.
Our most recent outreach intervention has included the provision of hot meals, new clothing, and prayer mats to Afghan refugees still struggling after arriving in the UK during the summer of 2021. Additionally, we organised collections of brand-new winter clothing, and medical aid kits in the UK, which were then transported to Syria for distribution amongst vulnerable families.
## **UK domestic programmes**
This year within the UK, we continued to focus on our work with vulnerable communities. Our work focussed on preventing people from being affected by COVID-19 through our community outreach support.
We continued to run Action For Humanity’s food bank, which we set up at the start of the COVID-19 crisis. Our foodbank provides basic food essentials and healthcare packs to elderly and vulnerable citizens. A team of volunteers have helped us identify families falling through the net via the distribution of 20,000 leaflets across Tameside and Manchester. This has helped us to increase our reach to more vulnerable people, therefore increasing the number of people who have access to this service.
At the height of the pandemic, we at Action For Humanity provided hundreds of hot meals to NHS staff at the Royal Oldham Hospital. Along with a 140-strong volunteer team, our community outreach team have prepared, cooked, and delivered around 60,000 hot meals to homeless shelters, vulnerable families, and victims of domestic violence across Manchester and Tameside. As an organisation, we quickly became recognised for our ability to provide a swift, effective service which supplied culturally appropriate meals to those referred from outreach organisations. Through our weekly batch cooking classes, we trained community cooks so that they can help aid in reducing food poverty, therefore helping to increase our outreach to those in need.
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## **OUR NEW GLOBAL STRATEGY (2021-2025)**
The year 2021 was dynamic and ambitious for Action For Humanity. We launched our seminal 5-year global strategy to guide us for the coming years, helping shape our identity, enhance our achievements, and facilitate a more meaningful impact across the globe. Whilst Syria will remain our primary focus, we have also expanded our work to newer, more protracted crises in regions such as the Occupied Palestinian Territories, Yemen, Iraq, Lebanon, and Jordan. We have utilised thorough planning and formed a strategic road map to ensure this expansion is both in line with our organisational growth and ensures the continuation of our work helping vulnerable people globally. We have adopted a participatory approach, ensuring key stakeholders have remained involved in the drafting of our new Vision, Mission, and Values. This has aided us in ensuring these newly developed elements of our work are suitable for an organisation with a more global outreach.
The new organisational strategy was completed and signed off in September 2021. The main objective of this strategy is to help us put pertinent issues such as climate and gender at the forefront of our interventions. This will in turn help us strengthen
our work in safeguarding, ensuring value for money and reinforcing our guiding principle ‘leave no one behind,’ as we delve into areas of peace and concurrent disaster management.
In November 2021, a five-day conference on Action For Humanity’s organisational strategy was held in Turkey. Presentations and exercises were arranged to practically convey the vision, mission, strategic goals, and objectives. The conference was attended by all of our senior leadership and respective management teams from the UK, Canada, Turkey, Iraq, Yemen, and Jordan. Our new strategy was shared with all staff members so that every staff member felt part of the strategy and was able to contribute to achieving the strategy within their respective roles and responsibilities.
Our conference was further followed by interactive and practical sessions on ‘I am Action For Humanity’ which elaborated on the vision, mission and values of our organisation. The objective of this was to allow all participants to reflect on how they will ‘live’ the strategy as an integral part of the AFH family through group exercises.
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## **CAMPAIGNS AND ADVOCACY**
**2021, the 10th year of the Syrian conflict and the organisation’s 10th anniversary, was a key year for Action For Humanity’s advocacy for Syria – giving us a once-in-a-generation opportunity to further establish the organisation’s profile and increase our ability to exercise our growing influence.**
**As such, we held multiple key campaign and advocacy events throughout the year – with February, March and April focussing on activities which marked ten years of conflict and September celebrating a decade of delivery for the organisation.**
## **MARCH 2021**
## **Joint NGO Statement to International Community**
## **This is Not Their History, This is Their Future**
March 2021 marked the official 10th anniversary of the Syrian conflict. In response to this, we launched our This Is Not Their History, This Is Their Future campaign. During this campaign, a YouGov poll commissioned by Action For Humanity found that only 58% of the UK was aware that the Syrian conflict is ongoing. The launch of our campaign was covered by media outlets such as The Independent and Arab News.
## **Flow Create Animation**
We also marked the 10th anniversary of the conflict through collaboration with Flow Creative to create an animated narrative of the conflict. This animated story focussed on a Syrian boy coming up to his tenth birthday, who has known nothing but a life of war. The video went on to win “Animation Of The Year” at the MPA Awards.
We, at AFH, took the lead on a statement warning of the irreversible impact of 10 years of war. This statement called on the international community to “step up aid to Syrians, both across the country and in refugee-hosting countries” and to “recognise our collective responsibility to support refugees.” The statement also specified that “Cross-border access into Syria must be maintained, and humanitarian access within the country must be strengthened.” The statement made the case to governments with influence over the warring parties to “use their pressure to seek an end to this brutal conflict, and spare millions more Syrians from the violence.” In addition to Action For Humanity, the statement was signed by 34 other aid organisations, including representatives from the International Rescue Committee, CARE International, Christian Aid,
Humanity & Inclusion, Mercy Corps, Save The Children and World Vision.
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## **PTSD Report**
In March, we also released a report concerning the prevalence of Post-Traumatic Stress Disorder (PTSD) symptoms among displaced Syrians. The report, The Destruction You Can’t See: A report into the prevalence of PTSD symptoms amongst IDPs and refugees from the Syrian conflict, found:
• 88% of the 721 respondents from different locations in Idlib, Syria, Beqa’a Valley, Lebanon, and Istanbul, Hatay, Gaziantep and Kilis in Turkey, have symptoms compatible with PTSD
• 99% of IDPs in Northwest Syria, 76% of refugees in Turkey, and 74% of refugees in Lebanon had symptoms compatible with PTSD.
• All but 2 of the 393 respondents (IDPs) in Idlib have PTSD symptoms (99%)
## **Fighting Against Aid Budget Cuts**
In March, we became a leading voice in the fight against the UK government’s aid budget cuts, especially to Syria. We also worked behind the scenes to apply pressure on the UK government to protect vulnerable communities from the impacts of the aid cuts. This was marginally successful as the cut to aid funding towards Syria was 32%, whereas, prior to the advocacy campaign, the cut to Syria was reportedly going to be 67%. Publicly, we took the lead on a joint letter condemning the cuts, which was signed by representatives of nine other leading NGOs working in Syria, including CAFOD, Islamic Relief UK, and the Norwegian Refugee Council. Our public statements on the decision have been covered by outlets such as The Guardian, The Daily Telegraph, and Middle East Monitor.
• 42% of those surveyed have experienced at least one life-threatening event and have also experienced 10 or more PTSD symptoms, out of a total of 15 symptoms (37% in Idlib, 50% in Lebanon, and 52% in Turkey). 84% have 7 or more symptoms (88% in Idlib, 73% in Lebanon, 80% in Turkey)
• Out of those surveyed, refugees in Turkey reported having better access to mental health services, with 64% of people reporting that there is some mental health support available to them. Comparatively, in Lebanon, only 15% of refugees believe they have mental health support available to them. For IDPs in Idlib, this number goes down to just 1%. • Female respondents suffer from more symptoms than males. 52% of females who have experienced at least one life-threatening event have 10 or more PTSD symptoms, and 88% have seven or more, compared to 37% of males who have 10 or more, and 84% who have seven or more.
• Under 18s who have been born into and continue to live in an active warzone are more likely to develop symptoms of PTSD than refugee children. 100% of those under 18s in Idlib, Syria, have PTSD symptoms, compared to 60% in Lebanon, and 69% in Turkey.
Our PTSD report, along with our other work on the 10th anniversary of the Syrian conflict, was covered by more than 35 media outlets in English, Arabic, Turkish, Portuguese, Polish, Bengali, Flemish and Czech. Some of these outlets included BBC, The Guardian, ITV, and Metro.
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**APRIL 2021**
## **Ramadan Campaign**
Our record-breaking Ramadan campaign, Save A Life In The Blessed Lands, was launched in April 2021. The campaign focused on alleviating humanitarian needs in Syria, Lebanon, and Yemen. In this campaign, we drew on the Hadith “O Allah bless us in our Shaam! O Allah bless us in our Yemen!”.
## **UN Advocacy**
**Different policy priorities**
We upped our UN-level advocacy in 2021, advocating both publicly and behind the scenes aiming to ensure the renewal of UNmandated aid border crossings by the UN Security Council. We co-authored a report with World Vision on the violations of child rights within Syria, in particular the lack of access to education, lack of access to healthcare, and the rise in child marriage. The report was submitted to the UN Human Rights Council’s Universal Periodic Review for Syria.
**Disinformation campaigns sew doubt in public and cause confusion**
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## **SEPTEMBER 2021**
## **Report: British Public Opinion on War Crimes**
**Other “more newsworthy“ stories take prominance in coverage**
In September 2021, we released a report revealing the opinions held by the British public on war crimes in Syria. The report focussed specifically on the extent to which war crimes are now considered to be a “normalised” part of everyday life that people in the West no longer act with shock to. A YouGov survey, commissioned by Syria Relief as part of this report, found that 3 in 5 people in the UK believe that attacks on civilian infrastructure are a regular occurrence, but just under half think attacks on civilians in Syria are still deemed as newsworthy. The report detailed the factors which have driven the public to “normalise” crimes against humanity conducted within the Syrian conflict. These factors include the frequency of attacks on civilian life, competing media and political priorities, reluctance to engage with what is deemed a “foreign issue”, confusion over the complexity of the conflict, the growing insularity of Western societies, and the deliberate attempts to discredit war crimes through disinformation campaigns. In this report, we detailed the normalisation of war crimes as a product of a lack of political will. We demonstrate this via a model which details how a cycle of events stops the development of the political will to stop atrocities, as can be seen in the above diagram. This cyclical model detailed in our report was covered by The I newspaper.
## **Organisational Milestones**
September also marked some major organisation milestones for AFH. The month marked 10 years since the organisation was founded, our 10 millionth aid beneficiary, and our 1,000th project. These achievements were covered by BBC News, ITV News, and an outlet local to our headquarters - Mancunian Matters.
## **Greater Manchester, Global Manchester**
We teamed up with Mines Advisory Group, the University of Manchester, Hope For Justice, and other Greater Manchesterbased NGOs to take part in the Greater Manchester, Global Manchester event. The event celebrated the city as a Northern Humanitarian Powerhouse, with numerous local policymakers and NGO leaders in attendance. The event also celebrated the launch of a music video created for the song Home, written by Mancunian-Zimbabwean rapper Medulla.
## **NOVEMBER-DECEMBER 2021**
## **Winter Campaign**
We finished the year with the launch of our 2021 winter campaign Imagine Choosing, which posed to the public the dilemma displaced Syrians face to survive winter: choosing between food or heating, repairing tents, or buying medicine, blankets, or clean water. Our winter campaign was covered by The I newspaper, The Independent and Arab News.
**24**
**25**
UMANITY
HuM&Nify
## **INSTITUTIONAL FUNDING AND STRATEGIC PARTNERSHIPS**
Due to the ongoing pandemic, 2021 has been a year of continuous economic uncertainty. However, thanks to funding from our institutional donors, as well as international NGOs who worked in partnership with our Turkey and Iraq offices, we have been able to continue providing support to those affected by conflict in Northern Syria. A total worth of £17,478,479 grants agreements was signed with different donors to support our work. Our key partners who have helped us to achieve this included UN agencies, mainly UNOCHA, as well as the International Office of Migration (IOM), and International NGOs such as Save the Children, Solidarites International, CARE International, MAG International, World Vision, Concern Worldwide, MSF, Muslim Aid,
War Child, SAMS and GIZ.
Our programme funds have remained focused on our seven key thematic areas: food aid and security, livelihoods, shelter, health and nutrition, Education (including risk education), WASH, and protection. During the year, we took the initiative to increase the effectiveness of our programme funds in multiple ways. Firstly, we developed new partnerships, and secondly, we took the lead on our funding by submitting funding proposals directly to institutional donors such as UNDP, the EU, and BHA-USAID. Furthermore, we became a signatory of the Climate Charter, which provided a clear vision and principles in our humanitarian actions on climate and environmental crises.
**27**
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STRATEGIC
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## **PROGRAMMES**
## **Action For Humanity Five-Year Strategy**
At the end of 2021, we developed our Global Programmes strategy. This Global Programmes strategy aims to start developing respective country strategies with our offices and partners. These country strategies will be developed for planning and gauging impact, with special focus given to initiating long-term sustainable projects, which build the resilience of communities against extreme poverty and disasters. Peacebuilding will be an imperative part of these programmes, with 2022 being an introductory year for initiation.
## **Evaluation and Learning**
Evaluation remains to be a core part of the programmes department, with evidence-based learning emphasized to further improve and implement impactful projects. We will continue to share good practices across all Action For Humanity projects, especially with our partners across the sector. We will work closely with communities and explore new approaches and engage in high-quality research. We will also internally strengthen our mechanisms via learning from other organisations and engaging in open dialogue.
## **Global Expansion**
In line with our plans for the year 2021, we completed registrations in Yemen and Jordan, and are henceforth moving to implement our projects through our team. We have active plans to register and establish our field offices in Palestine, and to address the crises in Afghanistan through implementing partners, along with intervening in other regions where crises may occur. We also established our first partner office, Action For Humanity Canada, with plans to open another office in France.
## **Orphan & Family Sponsorship**
Ongoing conflict and protracted crises have caused many children to be orphaned and hundreds of thousands of families to be displaced. Following this, we at Action For Humanity have continued to reach out to more families and children year after year. Our strategy for 2022 is to substantially increase the number of family and child beneficiaries we reach in new countries, through our orphan and family sponsorship programmes.
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## **Operations / Internal Systems**
As our organisation expands, we believe it is of significant importance to invest in the training and capacity building of our back-office teams. We will review our financial and system controls to manage risk and to ensure these controls meet the needs of a growing global organisation. This review of training will include ensuring we are:
• Supporting our new country offices
• Expanding our Internal Audit function
• Implementing a new CRM system
• Starting the process of implementing a new, integrated Enterprise Resource Planning (ERP) system covering Accounting, Human Resources, Procurement and Logistics
• Enhancing the security of our data by implementing email filtering systems and additional Cloud-based backup systems
## **INSTITUTIONAL FUNDING AND STRATEGIC PARTNERSHIPS**
We have our set funding action plan for the coming year. Our plan consists of:
• Applying as lead applicants directly to main sources of funding from the institutional donors, trusts, and funds of which we meet eligibility criteria, to increase funding efficiency. One of our main focal organisations for these grants will be BHA-USAID, Global Affairs Canada (GAC) and Guernsey Overseas Aid & Development Commission (GOADC) in the UK.
• Proactively forging new partnerships with INGOs, trusts and foundations and acquiring accreditations of large networks and alliances - including acquiring consultative status from the UN ECOSOC. We are striving to extend our donor base in our countries of operations, whilst simultaneously strengthening our strategic partnerships with our existing donors and partners.
• Building and supporting programmes staff on quality proposal development, project design, programme delivery and grants management.
• Initiating the process of validation and certification of the Core Humanitarian Standards (CHS) Alliance, to improve the quality of our projects and programmes in our countries of operations.
**MARKETING AND COMMUNICATIONS**
In order to achieve Action For Humanity’s vision of “a world of crises-resilient communities”, we need a large, diverse, and active supporter base, with donors investing and supporting around the world. Expansion into new international markets will be imperative to compete in an overcrowded, competitive fundraising space and to continue the projected growth. Every month, new fundraising markets are emerging. By diversifying income streams, investing in digital marketing, and expanding community fundraising and philanthropy into these developing markets, we will be able to expand our programmes and reach millions more beneficiaries in a range of crises.
As we expand our programmes to reach more beneficiaries, we wish to ensure that we keep our marketing strategies on par with our strategic goals. We at Action For Humanity believe there is no stronger advocate for vulnerable communities than the communities themselves. We do not believe in being a ‘voice for the voiceless’ or speaking for the community we serve; we instead wish to offer communities a platform on which to speak for themselves. At Action For Humanity, we attribute our marketing campaigns’ success to this method, and so throughout all marketing campaigns for 2022, we will ensure that beneficiaries can tell their own stories and express their own needs wherever possible. This will also help to connect donors and beneficiaries, ensuring that revenue is generated and trust is maintained.
Over the past three years, our digital presence has doubled due to significant investment in digital marketing and online fundraising platforms. As this success is attributed to the Syria Relief brand, there is significant work to be done to retain and grow this success whilst also successfully introducing the new AFH brand. This will include further investment into digital marketing, to increase brand awareness, as well as generate income for campaigns. Overall, digital marketing investment aims to achieve a 1:3 return increasing donations, brand recognition and lead generation. This expansion will also include the opening of new international fundraising offices, such as our Canada office, as well as the launch of our new international websites. We also intend to seek out new opportunities for joining third-party fundraising platforms.
Additionally, in 2022, we aim to continue securing sustainable donations and growing our long-term projects. We aim to strengthen regular giving and offer new and reliable investment options. Longterm donations cannot be achieved without a high standard of donor feedback and transparency. Therefore, we will be strengthening the speed and quality of donor feedback to ensure that donations are maximised, relationships are cultivated, and
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Over 2022, we at Action For Humanity must develop and ensure consistency in all visual branding and tone of voice globally. A cohesive, well-designed brand helps to differentiate an organisation from competitors and build trust with partners, stakeholders, and donors. It is only through the development of trust and transparency that longterm sustainable donations are retained from both community fundraising and partnerships.
Action For Humanity’s fundraising team have played a key role in revenue generation, contributing considerably to the successes of the last three years. To continue this success and increase revenue, we must make further investments in our community fundraising team. By diversifying and expanding the fundraising volunteers, brand ambassadors and influencers, we will reach new audiences in a range of locations focusing on high net-worth donors, religious giving, business partnerships, and additional target markets. We will also increase brand awareness and income within new international communities by establishing volunteers and fundraising teams who will use their networks to run events, activities, collections, deployments etc.
## ADVOCACY
For many years, policy priorities and funding from the international community have helped shape global action and raise momentum for ongoing and protracted crises such as those in Syria, Yemen, and Afghanistan. However, global issues like climate change, Covid-19 and global economic downturn, coupled with political choices to cut aid, has seen a depletion in financial commitments, both institutional and public – and so NGOs now find themselves having to compete for limited funds.
Whilst funding for those in Ukraine is increasing, attention to humanitarian assistance and development in areas of protracted crises is narrowing, despite growing needs. Vital aid programmes are unprotected from aid cuts. The available funding is becoming increasingly bi-lateral, and it is unclear how this funding mechanism would work in conflict-affected states.
The overall objective of our advocacy work in 2022-2023 is to protect and retain support for equal access to international protection and humanitarian assistance, without discrimination. Our work will target decision-makers in the UK and internationally. We will call for the same solidarity, protection and support shown in the response to Ukraine to all those escaping conflicts, violence, and other serious human rights violations. We call for the respect and protection both of humanitarian spaces and humanitarian access, enabling all in need to equally access effective, principled humanitarian assistance. The adverse effects Climate Change has
on humanity continue to increase each year. Climate Change is already driving displacement across the world and, according to the latest Intergovernmental Panel on Climate Change (IPCC) report, this is likely to increase in the coming years unless there are significant efforts to reduce greenhouse gas emissions and scale up adaptation measures. Humanitarian Response Plans therefore need to systematically address the link between climate change and protection needs. Despite ongoing protracted crises and additional complications created by climate change, we are expecting another round of UK aid cuts. We commend the move by the UK to the committee three billion pounds for humanitarian assistance. However, as such a substantial proportion of this funding is going to Ukraine, this number is not adequate in the face of so many other humanitarian crises. The UK must extend their generosity further afield, and in proportion to humanitarian severity.
Specifically, we will call on decision-makers to:
• Acknowledge the increasing need for humanitarian action across the globe.
• Commit to making systematic reforms, with the objective of increased coordination and funding of processes that provide the necessary infrastructure for building stronger humanitarian-development-peace cooperation in humanitarian crises, including ongoing crises like Syria and Yemen
As political and financial humanitarian commitments reduce, humanitarian needs continue to grow, and emerging crises are requiring unanticipated political attention and funding, the international community must:
• Exercise every diplomatic resource, based on timely, accurate information about the humanitarian situation, to address access constraints, and impediments while ensuring the protection of civilians.
• Lay out the plans on how the increasingly scarce resources will be allocated in regions with emergencies or ongoing crises
• Commit to funding and prioritising the root causes of humanitarian crises.
• Immediately reinstate aid budgets that were reduced during COVID-19.
**• Ensure that funding is predictable, flexible, sustainable, and that direct funding is made available as appropriate.**
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Given the critical role of local and national NGOs (LNNGOs) in the response to compounded, multi-layered crises, financial support is more needed than ever. The international community must:
• Ensure that predictable, flexible, sustainable, and as appropriate, direct funding is made available with an aim to foster predictability of aid and sustainability of the interventions.
• Increase and support multi-year investment in the institutional capacities of local and national responders, including preparedness, response and coordination capacities, especially in fragile contexts and where communities are vulnerable to armed conflicts, disasters, recurrent outbreaks and the effects of climate change. We should achieve this through collaboration with development partners and incorporate capacity strengthening in partnership agreements.
• Encourage all donor governments to follow through on commitments to localization, by providing more support and funding tools for local and national responders. • Commit to a ringfenced percentage of funding for local civil society organisations. • Work with civil society organisations to develop a strategy on how they plan to become a locally led funder
• Work to lessen the administrative burden and better understand, remove, or reduce barriers that prevent organisations and donors from partnering with local and national responders.
• **Committing politically and financially to preserve and expand the protection for refugees and IDPs, with a focus on women/girls, marginalised communities and to facilitate access to fundamental rights such as education and health.**
## The international community must:
• Ensure better, more predictable, and more longterm commitments and funding for education and healthcare in emergencies • Advocate for the safe delivery of and safe access to education and healthcare for all without being hampered by acts of violence or obstructions
• Ensure that programs focussing on gender equality in protracted crises are long-term, flexible, and holistic, in order to facilitate the triple-nexus approach of incorporating humanitarianism, development, and peacebuilding.
## **The above targets can be supported by the following activities:**
1. Increase the visibility of the impact of deprioritising protracted crises. This will primarily be achieved via the coordination of multiple working groups – with a particular focus on harnessing the UK Syria Advocacy Working Group. Syria Relief/ Action for Humanity has engaged with other INGOs on these issues, but this project proposes a concerted effort to bring INGOs together to campaign for protracted crises around key global moments. This would be explicitly inclusive of a range of diverse NGOs and communities.
2. Broaden international commitments to protracted crises beyond Ukraine. This will build on commitments in the various government and donor strategy documents and communiques to ‘humanitarian response’ but call for more expansive ambition. Specifically, we will look for the international community to make 2-3 tangible commitments linked to international key moments such as COP27/ the PSV Summit/ Transforming Education. This may include commitments to localisation at COP27/ commitments to holistic peacebuilding at PSVi summit/ commitments to Education in Emergencies at Education Cannot Wait etc.
3. Strengthen UK parliamentary support for protracted crises – via both policy and aid. At present, Syria Relief/ Action For Humanity have good but ad hoc relationships with parliamentarians like Andrew Mitchell, Bambos Charalambous, Preet Gill, and more, and are working with limited capacity to try and engage with UK decision-makers. Through this project, we will establish a cohort of allies across parliament (in both the Commons and Lords). We will provide them with tailored briefings and evidence on various issues and support with media coverage. The aim is to build parliamentary pressure to make failure to support protracted crises a political risk to the UK government.
The strategic report was approved by the trustees of the charity on 31/10/2022 and signed on its behalf by:
## **Dr Ayman Jundi Trustee**
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## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
Action For Humanity is a Charitable Incorporated Organisation (CIO) Foundation with the Charity Commission in England and Wales, under registration number 1154881. Its governing document is a Foundation Constitution, whose only voting members are its charity trustees.
## The objectives of the CIO are:
• The relief of financial hardship among people in Syria, and throughout the world as the trustees see fit, by providing such persons with goods/services which they could not otherwise afford due to lack of means;
• The relief of sickness and the preservation of health among people in Syria, and throughout the world as the trustees see fit;
• The advancement of education for the public benefit of people in Syria, and throughout the world as
the trustees see fit, and;
• Such charitable purposes for the public benefit that are exclusively charitable according to the laws of England and Wales as the trustees may from time to time determine.
Action For Humanity is the sole corporate trustee of Syria Relief.
The Trustees are of the view there has not been any change to the class of beneficiaries of the combining entities, and that the power and controls of The Trustees also remain unchanged.
## **Board of Trustees**
## mented or to be implemented.
7. Work with key stakeholders.
8. Ensure compliance with regulatory requirements. The Trustees can also:
• Act on advice and information from regular meetings with the CEO and senior staff.
• Take, where necessary, independent professional advice that will aid The Trustees in fulfilling their role.
• Attend training in established, new or emerging areas of responsibility.
## **Board Composition**
The Board is comprised of independent, unremunerated non-executive trustees. As part of the board succession planning, the board has identified key officer roles, a skills matrix, and the diversity required, to have an effective board. In addition to the issue of diversity and skill sets, the board also considers whether a person fits with the culture, as well as their commitment to the organisation’s mission.
The Trustees are committed to good governance and have direct oversight of AFH’s governance. The Trustees are responsible for promoting Board effectiveness and implementing governance best practices.
Newly appointed Trustees are provided with a structured induction programme concerning the charity’s areas of work and how it functions, also focusing on their specialised areas when applicable. They are also provided with the latest set of The Trustee’s report and audited financial statements, and a brief on the current finances of the charity with an up-to-date copy of the management accounts. All Trustees, including newly appointed trustees (if any) are highly encouraged to attend training where appropriate.Zahira is a 91-year-old IDP from Idlib, living in
Tah camp. She is a widow, who is supporting
The Board of Directors (Our Trustees) of Action For Humanity are committed to the values and Mission of AFH and their key responsibilities are to:
1. Approve the AFH strategy including its’ Vision, Mission and Values.
2. Direct and oversee the organisation, focusing on strategic planning and governance, and setting priorities and objectives.
3. Evaluate the performance and the progress of the work of the organisation.
8 children, one of these children has cerebral atrophy that prevents her from moving. Zahira was unable to afford heating fuel during the harsh winters, as she has no income source.
Syria Relief provided Zahira and her family with the fuel needed during winter to avoid her freezing to death, this consequently helped her to spend the money she would have spent on fuel on buying food and medicine instead.
4. Approve new policies and procedures that are relevant to the board, or its committees.
5. Appraise the Executive Management Team and make appointments to, and dismissals from, these positions.
6. Approve Annual Accounts, the annual plan and budget, and the ongoing viability of projects imple-
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## **Code of Conduct**
The Board of Trustees expects every Trustee, staff member, and volunteer to conduct themselves in accordance with the highest ethical standards. Trustees are required to uphold and maintain AFH’s values, vision, and mission, as well as the effectiveness and reputation of the organisation. Trustees evaluate themselves annually against these standards, as well as the Board’s Code of Conduct and Conflict of Interest Policy, and are required to disclose any conflicts of interest. Where any conflict, or potential conflict, is identified, the Trustee may not participate in Board discussion or decision-making on related matters.
## **Governance review**
As The Charity expands, The Board of Trustees recognises The Charity’s growing needs and the changing regulatory environment. They resolved to continue enhancing Board effectiveness and performance, in order to exercise effective oversight and control, as well as bolster public trust in The Charity. The Trustees are engaged in a governance reviews, skills audits, and are introduced changes necessary for continued improvement.
The Board continues to benefit from its’ Chief Governance Officer, who is a non-board member. This has helped The Board to ensure that it remains compliant with the relevant regulatory frameworks and has also helped via the offering of critical insight and offering insight into the latest best practices. The board recognises that this is an ongoing process and that a lot more needs to be done. The approach of the Board is of incremental improvement rather than a transformational change. An assessment against the Charity Governance Code will be conducted in the coming 1-2 years.
## **Management**
The CEO is accountable to the Board of Trustees and, along with other senior staff, is responsible for day-to-day management. The CEO has delegated authority, within terms approved by the Board of Trustees, for operational matters including finance, employment, and other performance-related activities. The day-to-day running of the organisation’s activities is carried out by a team of dedicated staff, who have the responsibility to implement corporate strategy, and the authority to make decisions, respond to consultations, allocate resources, and commit expenditure. They are supervised and directed by their line managers led by the CEO, in line with the strategies set by the Board.
sure that the work reflects the aims and objectives of The Charity. Trustees also consider the Charity Commission’s general guidance on Public Benefit when setting future objectives and planning future activities. This is done by re-examining The Charity’s core aims, expanding its services, and widening the scope of The Charity’s beneficiaries (where possible). The Charity aims to make sure that public benefit is maintained as a catalyst for its strategic thinking, in order to deliver the objectives that they aspire to achieve.
## **Key management personnel and Remuneration**
The Trustees aim to strike a balance between multiple factors: paying enough to recruit and retain staff with the skills we need, our employees’ financial needs, and the public and our donors’ expectations that the money they entrust us with will be used wisely to assist the people we serve in our country offices. Pay increases are therefore awarded to staff subject to good performance to keep employees motivated at all times.
One senior staff member’s salary exceeded £60,000 per annum during this period.
## **Fundraising Compliance**
We strive for the best practices in fundraising by complying with a range of statutes, codes of practice, and standards. We comply with all relevant statutory regulations, including the Charities Act 2011, the Charities (Protection and Social Investment) Act 2016, the Data Protection Act 2018, the Privacy and Electronic Communications Regulations 2003 and the Telephone Preference Service. We are also registered with the Fundraising Regulator and thus adhere to its Code of Fundraising, Practice, Fundraising Promise and Fundraising Preference Service.
We have an up-to-date Whistleblowing Policy which outlines how staff, volunteers, and representatives of Action For Humanity can report any fundraising concerns related to any of our fundraising activities.
We continue to use a wide range of approaches to raise money. These include working with High-networth donors, via volunteer community fundraising groups, TV appeals and social media, and by talking to our existing supporter base. The internal Action For Humanity Team coordinates all of these activities- we do not engage with any professional fundraising agencies to speak to our supporter base on the phone or otherwise.
The Trustees and the CEO regularly monitor the achievement and performance of The Charity to en-
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In 2021, we were consistently compliant with all the applicable codes and regulations governing us. As a result, we experienced no complaints or concerns in regards to our fundraising activities.
## **PRINCIPAL RISKS AND UNCERTAINTIES**
## **Risk Management**
The Trustees take their responsibilities towards staff, volunteers, donors, and right-holders very seriously. An important aspect of discharging these responsibilities involves the identification and management of all potential risks that might compromise staff, resources, or the ability to deliver programmes in a safe and dignified manner.
The Charity, therefore, has the ultimate duty to regularly identify and review the risks to which The Charity is exposed, and ensure that appropriate controls are in place to provide reasonable assurance against fraud, malicious acts, and errors such as serious mismanagement and safeguarding issues. The Trustees, along with the CEO and the senior staff, actively review these risks regularly.
Due to the nature of the work carried out by Action For Humanity, the risks involved are complex. They are assessed based on their likelihood and potential impact, which would allow the implementation of mitigation strategies to manage these risks. Also, wherever possible, risks are covered by suitable insurance, to reduce their financial impact.
## **Governance of Risk**
The Audit, Finance and Risk Committee (AFR) is responsible for the effective management of risks at the Charity. AFR reports to the Board of Trustees its recommendations and any concerns they may have. AFR reviews corporate risks regularly and takes the necessary action. Other risks are reviewed and actioned by the executive team. Further work will be carried out in the coming year to strengthen the capabilities of the AFR, in terms of their ability to scrutinize and interrogate identified risks, as well as provide the necessary specialist skills and advice to the executives on how best to manage risks. The principal risks to the charity have been identified as:
We are committed to safeguarding the staff and volunteers under our supervision, while ensuring the safeguarding of those most vulnerable as our priority.
Throughout 2021, we sought to strengthen our safeguarding policies and procedures. For example, our international office staff have received extensive Safeguarding training. We also appointed a Safeguarding lead at both the Trustee and Senior Executive Level, in order to ensure any and all concerns are handled at the highest level of Action For Humanity.
Action For Humanity recognises the pain of the survivors of abuse and the immense courage needed to come forward file a report. We would like to take this opportunity to thank all those who have helped us protect the most vulnerable both within the UK and internationally by offering their support and services.
It is the top priority of Action For Humanity, to ensure the safeguarding of all those who we encounter through our work which includes, staff, volunteers, and our beneficiaries. We are committed to upholding a survivor-cantered approach. As a result, all safeguarding reports are assessed with the utmost seriousness and all allegations of abuse are thoroughly investigated without policies and procedures. We routinely seek to offer our support to all those affected.
We received no safeguarding concerns in 2020. In 2021, however, we received one safeguarding complaint which was followed by a through safeguarding investigation. This particular incident occurred at one of our country offices. The investigation found that the concerns was substantiated and appropriate action was taken in accordance with our Safeguarding and HR Policy.
Action For Humanity Trustees are committed to ensuring that all those whom we work with are supported in the event of any abuse or malpractice. As a result, further work and improvement is a priority in order to ensure implementation of the best systems of reporting and the best processes of protection, prevention, detection and support mechanisms. We are also members and signatories to the misconduct disclosure scheme.
## **Safeguarding**
We remain committed to upholding the highest standards of safeguarding and tailoring our measures to reflect the environments in which we work.
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## **Reputation**
One of the most valuable assets of any charity is its reputation. It is vitally important that we do all we can to meet the expectations of our donors, beneficiaries, supporters, and other organisations that we partner with. To protect The Charity against reputational damage, we implement the following:
• Fraud, Corruption and Bribery Policy - We work very hard to ensure that integrity and transparency are embedded in all our policies and procedures. Conflict of interest, Anti-Bribery, Anti-Terrorism, and Anti-Money Laundering policies are introduced alongside the relevant training and awareness programmes and closely monitored.
• Senior level representation on many important forums and influential fronts, to ensure positive visibility, including a strong media presence.
## **Operational**
Operational risks include physical risks to our personnel, volunteers, and the people we serve, and risks compromising the continuation of project delivery. To mitigate such risks, The Charity has taken the following actions:
• Developed Standard Operating Procedures for common processes to protect against the loss of key staff or volunteers.
• Improved the quality and the scope of training, to disseminate skills and good practices within the organisation, and ensure staff safety and well-being.
- Engaged with specialists to assist with the continuous improvement of our operations and create a positive risk management culture in the organisation.
authority and control.
• Applied a robust due diligence policy in our dealings with donors and other stakeholders, and the use of appropriate tools to assess the suitability of personnel. Page 24
• Adopted clear processes to review and assess our performance management system on the ground.
• Ensured all programmes have up-to-date security policies, which include the provision of regular comprehensive security briefings and assessments, in response to rapid changes in the political situation;
• Culture and Behaviour – AFH/Syria Relief monitors and learns lessons both from our own experience and best practices in the sector to ensure that we develop the right culture and behaviour as we grow, we implement the following procedures to support this:
- An annual review of policies and procedures to ensure they are fit for purpose.
- Enhanced support to Country Offices and building their capacity.
- A programme of regular training for all staff.
The Trustees, are, therefore, satisfied that adequate systems and procedures are in place to manage and minimise exposure to the identified risks.
The annual report was approved by the trustees of the charity on 31/10/2022 and signed on its behalf by:
## **Dr Ayman Jundi Trustee**
• Committed to regular reviews of key systems and procedures, in order to improve and strengthen the internal policies and communication processes, thus maintaining a clear structure of delegated
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## **Income**
During the year, we raised £26.2m (2020: £26.7m) Similar from prior year. See chart below.
Income from major appeals raised £5.7m (2020: £2.8m) which increased by 104% from the previous year and grants from Institutions raised 19.7m (2020: £23.2m), representing a decrease of 18%.
|**Funding Partners**|**2021**
**£m**|**2020**
**£m**|**From prior year**|
|---|---|---|---|
|Ummah Welfare Trust|4.3|7.2|-40%|
|Solidarites International|1.9|3.4|-44%|
|Chemonics|2|3|-33.3%|
|CARE|2.5|2.4|-33.3%|
|Save the Children International|1.4|2.3|-39%|
|OCHA|1|1.7|-41%|
|IOM|1.7|0.7|143%|
|WVI|2.5|0.7|257%|
|Warchild|0.8|0.5|60%|
|Others|1.6|1.3|23%|
**----- Start of picture text -----**
Income 2021-2020 Institutions
Community
25
23.2
20 19.7
15
10
6.5
5
3.5
0
2021 2020
£ millions
**----- End of picture text -----**
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## **Spending**
We spent £23.7m (2020: £26.3m) on charitable activities, this is 90% (2020: 99%) of total income in the year. The percentage of spend of total income has been reduced by 9% comparing with prior year.
The cost of fundraising was £1.21m representing 4.6% (2020: £1.28m 4.7%) of total funds raised in 2021.
After the total spend of £24.9m (2020: £27.6m) we had a net income of £1.21m (2020: net expenditure £0.95m).
The main categories of spend within charitable activities are detailed to the right.
## **Support Costs**
During the year, our total support costs was £0.77m (2020: £0.9m). Support costs are around 3% (2020: 3.4%) of total income raised during the year.
||**2021**|**2020**|
|---|---|---|
|Support cost %
total income|3%|3.40%|
||**2021**|**2021**|**2020**|
|---|---|---|---|
||**£m**||**£m**|
|Medical|3.6||4.7|
|Food, shelter, humanitarian
aid and clothing|9.9||5.9|
|Education|3.7||5|
|Social and cultural|2.1||5.3|
|Orphans|1.7||3.2|
|Other Projects|2.4||1.8|
||||**2021**|
|**Key Programmes 2021-2020**||||
||||**2020**|
**----- Start of picture text -----**
12
10
8
6
4
2
0
£ millions
Medical Food, shelter, humani- tarian aid and clothing Education Social and cultural Orphans Other Projects
**----- End of picture text -----**
**43**
## **Policy On Reserves**
We held the following reserves at year end.
It is our policy to hold general reserves that represent at least three months of core spend and an additional amount to cover unforeseen eventualities. The core spend is defined as total fund-raising costs and various support costs. Our finances are in a strong position.
Based on the revised reserves policy, we achieved the following:
||**2021**|**2020**|
|---|---|---|
|Target level of reserves|£2m|£1.5m|
|Actual coverage of
Target reserves|162%|180%|
We have sufficient general reserves to meet our future needs.
|Restricted
General
Change
from prior
year|**2021**
**£m**
**2020**
**£m**
**2019**
**£m**
**2018**
**£m**
2.4
1.6
3.2
2.4
3.2
2.8
2.1
1.7|
|---|---|
||5.6
4.4
5.3
4.1
27%
-17%
22%|
## **General Reserves 2021-2018**
**----- Start of picture text -----**
3.5
3
2.5
2
1.5
1
0.5
0
2021 2020 2019 2018
£ millions
**----- End of picture text -----**
**44**
## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
The trustees are responsible for preparing the trustees’ report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
Charity law requires the trustees to prepare financial statements for each financial year. Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and charity and of its incoming resources and application of resources, for that period. In preparing these financial statements, the trustees are required to:
• Select suitable accounting policies and apply them consistently;
## • Observe the methods and principles in the Charities SORP;
• Make judgements and estimates that are reasonable and prudent;
• State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group and charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the group and charity’s transactions and disclose with reasonable accuracy at any time the financial position of the group and charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on 31/10/2022 and signed on its behalf by:
## **Dr Ayman Jundi Trustee**
**45**
ACTION
HU
ANITK'S ,
## **INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ACTION FOR HUMANITY**
## **Opinion**
We have audited the financial statements of Action for Humanity (the ‘the parent charity’) for the year ended 31 December 2021 which comprise the consolidated and parent charity statement of financial activities, the group and parent charity balance sheets, the consolidated statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
## **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 Action For Humanity’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.
- Give a true and fair view of the state of the group and parent charity’s affairs as at 31 December 2021 and of the group’s and parent charity’s incoming resources and application of resources, for the year then ended
- Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice
- Have been prepared in accordance with the requirements of the Charities Act 2011
## **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 group 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.
## **Other information**
The other information comprises the information included in the trustees’ annual 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.
**48**
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
- The information given in the trustees’ annual report is inconsistent in any material respect with the financial statements
- Sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records and returns; or
- We have not received all the information and explanations we require for our audit
## **Responsibilities of trustees**
As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees 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 group and the parent charity’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 group or the parent charity or to cease operations, or have no realistic alternative but to do so.
## **Auditor’s responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.
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 report in detecting irregularities**
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:
- We enquired of management, which included obtaining and reviewing supporting documentation, concerning the group’s policies and procedures relating to:
- Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;
- Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;
- The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
- We inspected the minutes of meetings of those charged with governance.
- We obtained an understanding of the legal and regulatory framework that the group operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the group from our professional and sector experience.
- We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of noncompliance throughout the audit.
- We reviewed any reports made to regulators.
- • We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
- We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
**49**
- In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.
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 noncompliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/ auditorsresponsibilities. This description forms part of our auditor’s report.
## **Use of our report**
This report is made solely to the parent charity’s trustees as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the parent charity’s trustees 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 parent charity and the parent charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
31/10/2022
Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL
Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006
**50**
## **FINANCIAL ACTIVITIES**
## FOR THE YEAR ENDED 31 DECEMBER 2021
**Consolidated Statement of Financial Activities for the Year Ended 31 December 2021 (Incorporating an Income and Expenditure Account)**
|**Note**
**Income and Endowments from:**
Donations and legacies
3
Charitable activities
4
Other income
5
Total Income
**Expenditure on:**
Raising funds
6
Charitable activities
7
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
20|**Unrestricted**
**funds**
**£**
**Restricted funds**
**£**
**Total 2021**
**£**
2,264,821
4,098,319
6,363,140
35,451
19,693,767
19,729,218
65,712
-
65,712|
|---|---|
||2,365,984
23,792,086
26,158,070|
||(52,205)
(1,156,333)
(1,208,538)
(946,754)
(22,792,647)
(23,739,401)|
||(998,959)
(23,948,980)
(24,947,939)|
||1,367,025
(156,894)
(1,210,131)
(912,925)
912,925
-|
||454,100
756,031
1,210,131
2,788,743
1,595,920
4,384,663|
||3,242,843
2,351,951
5,594,794|
**51**
## **FINANCIAL**
## **ACTIVITIES**
## FOR THE YEAR ENDED 31 DECEMBER 2020
## **Consolidated Statement of Financial Activities for the Year Ended 31 December 2020**
|**Note**
**Income and Endowments from:**
Donations and legacies
3
Charitable activities
4
Other income
5
Total Income
**Expenditure on:**
Raising funds
6
Charitable activities
7
Other expenditure
8
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
20|**Unrestricted**
**funds**
**£**
**Restricted funds**
**£**
**Total 2020**
**£**
1,715,599
1,744,143
3,459,742
30,552
23,171,499
23,202,051
19,563
-
19,563|
|---|---|
||1,765,714
24,915,642
26,681,356|
||(91,672)
(1,192,677)
(1,284,349)
(111,533)
(26,156,013)
(26,267,546)
(80,748)
-
(80,748)|
||(283,953)
(27,348,690)
(27,632,643)|
||1,481,761
(2,433,048)
(951,287)
(820,878)
820,878
-|
||660,883
(1,612,170)
(951,287)
2,127,860
3,208,090
5,335,950|
||2,788,743
1,595,920
4,384,663|
The notes on pages 56-75 form an integral part of these financial statements.
The Board of Trustees have not included a separate Statement of Financial Activities of The Parent Charity (AFH). For the year ended 31 Dec 2021, the Parent Charity received income of £5,427,496 (2020: £46,668) and incurred expenditure of £5,635,519 (2020: £169,074).
**52**
## **BALANCE SHEET**
## AS AT 31 DECEMBER 2021 (CHARITY NUMBER: 1154881)
|**Note**
**Fixed assets**
Tangible assets
14
Investment properties
**Current assets**
Debtors
16
Cash at bank and in hand
17
**Creditors: Amounts falling**
**due within one year**
18
**Net current assets/**
**(liabilities)**
**Total assets less current**
**liabilities**
**Creditors: Amounts**
**falling due after more**
**than one year**
19
**Net Assets**
**Funds:**
**Restricted income funds**
Restricted funds
**Unrestricted income funds**
Unrestricted funds
**Total funds**
20|**Group**
**2021**
**£**
**Charity**
**2021**
**£**
**Group**
**2020**
**£**
**Charity**
**2020**
**£**
373,022
373,022
371,742
314,375
240,000
240,000
240,000
240,000|
|---|---|
||613,022
613,022
611,742
554,375|
||2,090,897
1,298,112
2,096,714
3,300
5,403,746
2,381,844
4,214,268
838,953|
||7,494,643
3,679,956
6,310,982
842,253
(2,512,871)
(2,914,027)
(2,508,061)
(1,123,000)|
||4,981,772
(765,929)
3,802,921
(280,747)|
||5,594,794
1,378,951
4,414,663
273,628
-
-
(30,000)
(30,000)|
||5,594,794
1,378,951
4,384,663
243,628|
||2,351,951
861,063
1,595,920
14,056
3,242,843
517,888
2,788,743
229,572|
||5,594,794
1,378,951
4,384,663
243,628|
The financial statements were approved by the trustees, and authorised for issue on and signed on their behalf by:
**53**
Dr Ayman Jundi, Trustee
## **CONSOLIDATED STATEMENT OF CASH FLOWS**
FOR THE YEAR ENDED 31 DECEMBER 2021
|**Note**
**Cash fows from operating activities**
Net cash (expenditure)/income
**Adjustments to cash fows from non-cash items**
Depreciation
10
Transfer of fxed assets
Revaluation of Investments
**Working capital adjustments**
Decrease/(increase) in debtors
16
Increase/(decrease) in creditors
18
Net cash fows from operating activities
**Cash fows from investing activities**
Purchase of tangible fxed assets
14
Purchase of Investment properties
Sales proceed from disposal of fxed assets
Repayment of loans as fnancing activities
Net cash fows from investing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at 1 January
Cash and cash equivalents at 31 December|**2021**
**£**
**2020**
**£**
1,210,132
(951,287)
15,848
19,200
57,367
-
-
80,748|
|---|---|
||1,283,347
(851,339)
5,816
1,569,954
435,545
977,934|
||1,724,708
1,696,549|
||(74,495)
(347,278)
-
(240,000)
-
383,058
(460,735)
-|
||(535,230)
(204,220)|
||1,189,478
1,492,329
4,214,268
2,721,939|
||5,403,746
4,214,268|
The notes on pages 56-75 form an integral part of these financial statements.
**54**
7/4
## **NOTES TO THE FINANCIAL**
## **STATEMENTS**
## FOR THE YEAR ENDED 31 DECEMBER 2021
## **1 - Charity status**
The Charity is an charity incorporated organisation (CIO - Foundation). The Trustees have limited liability.
The principal place of business is: 6 Carolina Way Salford Greater Manchester M50 2ZY
## **Basis of consolidation**
The consolidated financial statements consolidate the financial statements of The Charity and its subsidiary undertaking drawn up to 31 December 2021.
A subsidiary is an entity controlled by The Charity. Control is achieved where The Charity has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.
## **2 - Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The Statement of Financial Activities (SOFA) and Group Balance Sheet consolidate the financial statements of The Charity and its wholly-owned subsidiary undertaking Syria Relief.
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
The results of the subsidiary are consolidated on a line-by-line basis.
## **Exemption**
## **Statement of compliance**
These financial statements have been prepared in accordance with UK Generally Accepted Accounting Practice, comprising Financial Reporting Standard 102 – ‘The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (‘FRS 102’) and the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ FRS 102 as revised in 2019 (‘the SORP’), together with the reporting requirements of the the Charities Act 2011.
## **Basis of preparation**
Action For Humanity is a public benefit entity as defined by FRS 102. The financial statements are prepared in sterling which is the presentational currency of The Charity. Functional currency of The Charity is US Dollar and all amounts are rounded to the nearest hundred thousand.
The Charity is a qualifying entity as defined by FRS 102 and, as such, has taken advantage of the following exemptions:
- presenting a statement of Charity cash flows on the grounds that the relevant information is included within the consolidated information presented within these financial statements;
- presenting certain financial instruments disclosures on the grounds that the relevant information is included within the consolidated information presented within these financial statements; and
- presenting information concerning key management personnel compensations of the parent Charity.
The financial statements are presented in sterling, which is the presentational currency of the entity. The Charity’s functional currency is US dollars.
**56**
## **NOTES TO THE FINANCIAL STATEMENTS**
## FOR THE YEAR ENDED 31 DECEMBER 2021
## **Going concern**
The Trustees have, at the time of approving the financial statements, a reasonable expectation that the Charity have adequate resources to continue in operational existence for the foreseeable future.
either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of The Charity and it is probable that these conditions will be fulfilled in the reporting period.
## **Grants receivable**
In light of the various uncertainties presented by the Russian-Ukraine war that reallocated big amount of Funds from Syria and Yemen, and that caused Inflation of goods prices, instability of Exchange rate of Euro an US Dollars, in addition to the renewal of Cross-border resolution that hold Institutional donors Funds till clearer decision are made, the charity adjusted its working patterns with an innovative business model (applying to institutional donors as a prime applicant and matching fund modality with our strategic partners ) that overcome the above challenges.
The Trustees consider that there are no material uncertainties about the charitable company’s ability to continue as a going concern. Accordingly, they continue to adopt the going concern basis in preparing the financial statements as outlined in the Financial Review.
Grants are recognised when The Charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## **Deferred income**
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when: - The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before The Charity has unconditional entitlement.
## **Gifts in kind**
## **Income and endowments**
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 the income receivable can be measured reliably.
Gifts in kind are recognised in different ways dependent on how they are used by The Charity:
(i) Those donated for resale produce income when they are sold. They are valued at the amount actually realised.
## **Donations and legacies**
Donations are recognised when The Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by The Charity before The Charity is entitled to the funds, the income is deferred and not recognised until
(ii) Those donated for onward transmission to beneficiaries are included in the Statement of Financial Activities as incoming resources and resources expended when they are distributed. They are valued at the amount The Charity would have had to pay to acquire them.
**57**
(iii) Those donated for use by The Charity itself are included when receivable. They are valued at the amount The Charity would have had to pay to acquire them.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## **Raising funds**
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
## **Charitable activities**
Charitable expenditure comprises those costs incurred by The Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Grant provisions**
Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
## **Governance costs**
recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
## **Tangible fixed assets**
Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
|
conomic life as follows:||
|---|---|
|**Asset class**|**Depreciation**
**method and rate**|
|Fixtures & Fittings|25% straight line|
|Equipment|25% straight line|
|Buildings|50 years|
## **Investment properties**
Investment properties are measured at cost on initial recognition and subsequently carried at fair value determined annually by external valuers and derived from the current market values for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in income or expenditure.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
These include the costs attributable to The Charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
## **Government grants**
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are
**58**
## **NOTES TO THE FINANCIAL STATEMENTS**
## FOR THE YEAR ENDED 31 DECEMBER 2021
## **Foreign exchange**
which is restricted to that area or purpose.
Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.
The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate).
Other exchange differences are recognised in the Statement of Financial Activities in the period in which they arise except for:
1) exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and
2) in the case of the consolidated financial statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity.
## **Pensions and other post retirement obligations**
The Charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and The Charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
## **Critical accounting judgements and key sources of estimation uncertainty**
The Trustees are required to make judgements, estimates, and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
## **Significant Judgement**
There are no significant judgements having a material effect on the financial statements.
## **Significant Estimate**
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees’s discretion in furtherance of the objectives of The Charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of
Investment properties are valued annually by the trustees using a professional advisor. There is an inevitable degree of judgement involved in that each property is unique and value can only ultimately be reliably tested in the market itself. The value of the investment property which is adjacent to the building used by The Charity is determined by using the square foot usage of the total premises owned by The Charity.
**59**
## **3 - Income from donations and legacies**
|Donations and legacies;Donations to major appeals
Gift aid reclaimed
HMRC JS Grant
Gifts in kind
Donations and legacies;
Donations to major appeals
Gift aid reclaimed|**Unrestricted**
**funds**
**£**
**Restricted funds**
**£**
**Total**
**2021**
**£**
1,561,525
4,098,319
5,659,844
703,296
-
703,296|
|---|---|
||2,264,821
4,098,319
6,363,140|
||**Unrestricted**
**funds**
**£**
**Restricted funds**
**£**
**Total**
**2020**
**£**
1,281,388
1,486,105
2,767,493
375,623
-
375,623
58,588
-
58,588
-
258,038
258,038|
||1,715,599
1,744,143
3,459,742|
## **4 - Income from charitable activities**
**Unrestricted Total funds Restricted funds 2021 £ £ £** Grants from organisations 35,451 19,693,767 19,729,218 **Unrestricted Total funds Restricted funds 2020 £ £ £** Grants from organisations 30,552 23,171,499 23,202,051
**60**
## **NOTES TO THE FINANCIAL**
## **STATEMENTS**
FOR THE YEAR ENDED 31 DECEMBER 2021
## **5 - Other income**
|Rental income
HMRC JS Grant
Kick Start Gateway Grant|**Unrestricted**
**funds**
**£**
**Total**
**2021**
**£**
**Total**
**2020**
**£**
22,000
22,000
19,563
35,772
35,772
-
7,940
7,940
-|
|---|---|
||65,712
65,712
19,563|
## **6 - Expenditure on raising funds**
**a) Costs of generating donations and legacies**
|Advertising, events and publications
Support cost|**Unestricted**
**funds**
**£**
**Restricted funds**
**£**
**Total**
**2021**
**£**
31,038
736,724
767,762
21,167
419,619
440,786|
|---|---|
||52,205
1,156,343
1,208,548|
**61**
|Advertising, events and publications
Support cost|**Unestricted**
**funds**
**£**
**Restricted funds**
**£**
**Total**
**2020**
**£**
51,466
767,185
818,651
40,206
425,492
465,698|
|---|---|
||91,672
1,192,677
1,284,349|
## **7 - Expenditure on charitable activities**
|Medical
Food, shelter, humanitarian aid and clothing
Social and cultural
Education
Orphans
Other projects
Support costs
Medical
Food, shelter, humanitarian aid and clothing
Social and cultural
Education
Orphans
Other projects
Support costs|**Unrestricted**
**funds**
**£**
**Restricted funds**
**£**
**Total**
**2021**
**£**
128,090
3,509,322
3,637,412
347,088
9,509,225
9,856,313
73,634
2,017,364
2,090,998
130,345
3,571,087
3,701,432
59,993
1,643,640
1,703,633
171,376
2,248,432
2,419,808
36,228
293,566
329,794
946,754
22,792,647
23,739,401
**Unrestricted**
**funds**
**£**
**Restricted funds**
**£**
**Total**
**2020**
**£**
-
4,696,300
4,696,300
-
5,862,262
5,862,262
-
5,287,439
5,287,439
-
4,989,772
4,989,772
-
3,209,940
3,209,940
22,801
1,753,270
1,776,071
88,732
357,030
445,762
111,533
26,156,013
26,267,546|
|---|---|
**62**
## **NOTES TO THE**
## **FINANCIAL**
## **STATEMENTS**
FOR THE YEAR ENDED 31 DECEMBER 2021
## **8 - Other expenditure**
|Loss on disposal of investment properties and fxed assets|**Total**
**2021**
**£**
**Total**
**2020**
**£**
-
80,748|
|---|---|
||-
80,748|
## **9- Analysis of support costs**
**Support costs allocated to raising funds**
|Fundraising
Fundraising|**Finance costs**
**£**
**Administration**
**costs**
**£**
**Premises**
**costs including**
**depreciation**
**£**
**Total**
**2021**
**£**
43,624
380,502
16,660
440,786|
|---|---|
||**Finance costs**
**£**
**Administration**
**costs**
**£**
**Premises**
**costs including**
**depreciation**
**£**
**Total**
**2020**
**£**
57,340
402,532
5,826
465,698|
**63**
## **Support costs allocated to charitable activities**
|Medical
Food, shelter, humanitarian aid and
clothing
Social and cultural
Education
Orphans
Other projects
General|**Finance**
**£**
**Administration**
**costs**
**£**
**Premises**
**costs including**
**depreciation**
**£**
**Total**
**2021**
**£**
21,192
32,200
8,093
61,485
34,233
46,195
13,072
93,500
29,585
33,761
11,292
74,638
6,202
8,502
2,368
17,072
13,681
26,156
5,231
45,068
172
1,563
67
1,802
2,554
25,120
8,555
36,229|
|---|---|
||107,619
173,497
48,678
329,794|
|Medical
Food, shelter, humanitarian aid and
clothing
Social and cultural
Education
Orphans
Other projects
General|**Finance**
**£**
**Administration**
**costs**
**£**
**Premises**
**costs including**
**depreciation**
**£**
**Total**
**2020**
**£**
33,000
52,904
3,353
89,257
13,200
21,162
1,341
35,703
26,400
42,323
2,682
71,405
6,600
10,581
671
17,852
13,200
21,162
1,341
35,703
39,600
63,485
4,024
107,109
1,613
29,025
58,095
88,733|
|---|---|
||133,613
240,642
71,507
445,762|
**64**
## **NOTES TO THE FINANCIAL**
## **STATEMENTS**
FOR THE YEAR ENDED 31 DECEMBER 2021
## **10 - Net incoming/outgoing resources**
||**2021**|**2020**|
|---|---|---|
||**£**|**£**|
|Audit Fees|54,000|36,780|
|Depreciation of fxed assets|15,848|19,200|
## **11 - Trustees remuneration and expenses**
Trustees received no remuneration during the year (2020: None)
During the year, The Group reimbursed travelling and connected expenses amounting to £Nil (2020: £Nil)
**65**
## **12 - Staff costs**
|**2 - Staf costs**||
|---|---|
|Wages and salaries
Social security costs
Pensions|**2021**
**£**
**2020**
**£**
2,704,343
2,620,924
60,060
54,397
13,629
8,604|
||2,778,032
2,683,925|
Overseas wages and salaries amounting to £2,009,470 (2020: £1,924,977) are included in wages and salaries above.
The monthly average number of persons (including senior management team) employed by The Group during the year expressed as full time equivalents was as follows:
|Charitable activities
Fundraising and Marketing
Admin and Support|**2021**
**No**
**2020**
**No**
160
131
19
8
6
3|
|---|---|
||185
142|
There is one employee that received emoluments of more than £60,000 during the year. (2020: 1 employee).
|**Salary Band**|**2021**||**2020**||
|---|---|---|---|---|
|£60,000 - £70,000||0||0|
|£70,000 - £80,000||0||0|
|£80,000 - £90,000||1||1|
The total employee benefits of the key management personnel of the group were £ 344,195 (2020: £311,309).
**66**
## **NOTES TO THE FINANCIAL STATEMENTS**
## FOR THE YEAR ENDED 31 DECEMBER 2021
## **13 - Taxation**
The Charity is exempt from corporation tax as all its income is charitable and applied for charitable purposes.
## **14 - Tangible fixed assets**
## **Group**
|**Costs**
At 1 January 2021
Additions
Disposals
At 31 December 2021
**Depreciation**
At 1 January 2021
Charge for the year
Eliminated on disposals
At 31 December 2021
**Net book value**
At 31 December 2021
At 31 December 2020|**Land and**
**buildings**
**£**
**Furniture and**
**equipment**
**£**
**Total**
**£**
322,500
233,886
556,386
-
74,495
74,495
-
(233,886)
(233,886)|
|---|---|
||322,500
74,495
396,995|
||8,125
176,519
184,644
669
15,179
15,848
-
(176,519)
(176,159)|
||8,794
15,179
23,973|
||313,706
59,316
373,022|
||314,375
57,367
371,742|
**67**
## **Charity**
|**Costs**
At 1 January 2021
Additions
At 31 December 2021
**Depreciation**
At 1 January 2021
Charge for the year
At 31 December 2021
**Net book value**
At 31 December 2021
At 31 December 2020|**Land and**
**buildings**
**£**
**Furniture and**
**equipment**
**£**
**Total**
**£**
322,500
-
322,500
-
74,495
74,495|
|---|---|
||322,500
74,495
396,995|
||8,125
-
8,125
669
15,179
15,848|
||8,794
15,179
23,973|
||313,706
59,316
373,022|
||314,375
-
314,375|
## **15 - Investment properties**
## **Group & Charity**
**Investment properties £**
## **Valuation**
At 1 January 2021 240,000 **Provision** - At 31 December 2021 **Valuation as at** At 31 December 2021 240,000 At 31 December 2020 240,000
**68**
## **NOTES TO THE FINANCIAL STATEMENTS**
## FOR THE YEAR ENDED 31 DECEMBER 2021
## **Tangible fixed assets and Investment properties**
The Group’s investment properties are valued annually at fair value, determined by The Trustees, and derived from current market rents and investment property yields, adjusted if necessary for any difference in the nature, location or condition of the specific asset or the length of rental contracts which the property holds.
## **16 - Debtors**
|Prepayments
Accrued income
Receivables
Other debtors|**Group**
**Charity**
**2021**
**£**
**2020**
**£**
**2021**
**£**
**2020**
**£**
54,774
30,573
54,775
3,300
1,937,148
1,476,157
1,144,363
-
17,746
-
17,746
-
81,229
589,984
81,229
-|
|---|---|
||2,090,897
2,096,714
1,298,112
3,300|
**69**
## **17 - Cash and cash equivalents**
|Cash on hand
Cash at bank|**Group**
**Charity**
**2021**
**£**
**2020**
**£**
**2021**
**£**
**2020**
**£**
19,305
15,172
18,958
-
5,384,441
4,199,096
2,362,886
838,953|
|---|---|
||5,403,746
4,214,268
2,381,844
838,953|
## **18 - Creditors: amounts falling due within one year**
|Other creditors
Payable to subsidiary
Accruals
Deferred income|**Group**
**Charity**
**2021**
**£**
**2020**
**£**
**2021**
**£**
**2020**
**£**
1,808,148
540,445
1,808,148
452,530
-
-
1,003,672
659,841
704,723
934,096
102,207
10,629
-
1,033,520
-
-|
|---|---|
||2,512,871
2,508,061
2,914,027
1,123,000|
Other creditors includes loan of £8,000 (2020: £438,735) which are interest free and repayable within 12 months from the year end.
Amount repayable to subsidiary undertaking is interest free and repayable on demand.
## **19 - Creditors: amounts falling due within one year**
**Group Charity 2021 2020 2021 2020 £ £ £ £** - - Other creditors 30,000 30,000
**70**
## **NOTES TO THE FINANCIAL**
## **STATEMENTS**
FOR THE YEAR ENDED 31 DECEMBER 2021
## **20 - Funds**
## **Group**
|**roup**|**roup**|||||
|---|---|---|---|---|---|
|**Balance at**|||||**Balance at**|
|**1**|**January**|**Incoming**|**Resources**||**31 December**|
||**2021**|**resources**|**expended**|**Transfers**|**2021**|
||**£**|**£**|**£**|**£**|**£**|
|**Unrestricted Funds**||||||
|**General**||||||
|General|2,788,743|2,365,984|(998,959)|(912,925)|3,242,843|
|**Restricted funds**||||||
|Medical|-|3,359,166|(3,861,688)|502,522|-|
|Food, shelter,||||||
|humanitarian|-|9,661,171|(9,937,483)|276,312|-|
|aid and clothing||||||
|Social and
cultural|444,431|3,259,157|(2,343,511)|-|1,360,077|
|Education|-|3,525,081|(3,659,172)|134,091|-|
|Orphans|250,776|1,824,383|(1,848,871)|-|226,288|
|Other projects|900,713|2,163,128|(2,298,255)|-|765,586|
|**Total restricted**
**funds**|1,595,920|23,792,086|(23,948,980)|912,925|2,351,951|
|**Total funds**|4,384,663|26,158,070|(24,947,939)|-|5,594,794|
The transfer from general to restricted funds represents the use of general funds to fund restricted projects.
**71**
## **Funds Prior Year**
|**unds Prior Year**|||||||
|---|---|---|---|---|---|---|
||||||**Other**||
|**Balance at**|||||**recognised**|**Balance at**|
|**1**|**January**|**Incoming**|**Resources**||**gains/**|**31 December**|
||**2020**|**resources**|**expended**|**Transfers**|**(losses)**|**2020**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|**Unrestricted Funds**|||||||
|**General**|||||||
|General|2,127,860|1,765,714|(203,205)|(820,878)|(80,748)|2,788,743|
|**Restricted funds**|||||||
|Medical|318,894|4,527,118|(5,036,647)|190,635|-|-|
|Food, shelter,|||||||
|humanitarian|181,397|5,719,539|(6,123,946)|177,388|-|(45,622)|
|aid and clothing|||||||
|Social and
cultural|391,511|5,600,083|(5,547,163)|-|-|444,431|
|Education|-|4,858,776|(5,195,941)|337,165|-|-|
|Orphans|323,468|3,145,142|(3,333,524)|115,690|-|250,776|
|Other projects|1,992,820|1,064,984|(2,111,469)|-|-|946,335|
|**Total restricted**
**funds**|3,208,090|24,915,642|(27,348,690)|820,878|-|1,595,920|
|**Total funds**|5,335,950|26,681,356|(27,551,895)|-|(80,748)|4,384,663|
**72**
## **NOTES TO THE FINANCIAL**
## **STATEMENTS**
## FOR THE YEAR ENDED 31 DECEMBER 2021
## **21 - Analysis of net assets between funds**
## **Group**
|**Group**||
|---|---|
|Tangible fxed assets
Investment properties
Current assets
Current liabilities|**Unrestricted**
**funds**
**£**
**Restricted funds**
**£**
**Total funds at**
**31 December**
**2021**
**£**
373,022
-
373,022
240,000
-
240,000
2,646,160
4,848,484
7,494,643
(16,339)
(2,496,532)
(2,512,871)|
||3,242,843
2,351,952
5,594,794|
|Tangible fxed assets
Investment properties
Current assets
Current liabilities
Creditors over 1 year|**Unrestricted**
**funds**
**£**
**Restricted funds**
**£**
**Total funds at**
**31 December**
**2020**
**£**
371,742
-
371,742
240,000
-
240,000
2,670,160
3,640,822
6,310,982
(463,159)
(2,044,902)
(2,508,061)
(30,000)
-
(30,000)|
|---|---|
||2,788,743
1,595,920
4,384,663|
**73**
## **Charity**
|Tangible fxed assets
Investment properties
Current assets
Current liabilities
Total net assets
Tangible fxed assets
Investment properties
Current assets
Current liabilities
Creditors over 1 year
Total net assets|**Unrestricted**
**funds**
**£**
**Restricted funds**
**£**
**Total funds at**
**31 December**
**2021**
**£**
373,022
-
373,022
240,000
-
240,000
7,072
3,672,884
3,679,956
(102,206)
(2,811,821)
(2,914,027)
517,888
861,063
1,378,951
**Unrestricted**
**funds**
**£**
**Restricted funds**
**£**
**Total funds at**
**31 December**
**2020**
**£**
314,375
-
314,375
240,000
-
240,000
828,197
14,056
842,253
(1,123,000)
-
(1,123,000)
(30,000)
-
(30,000)
229,572
14,056
243,628|
|---|---|
## **22 - Financial instruments**
|Financial assets measured at amortised cost
Financial liabilities measured at amortised cost|**2021**
**£**
**2020**
**£**
7,439,896
6,280,409
2,512,871
2,538,060|
|---|---|
||9,952,767
8,818,469|
**74**
## **NOTES TO THE FINANCIAL STATEMENTS**
## FOR THE YEAR ENDED 31 DECEMBER 2021
## **23 - Related party transactions**
At the year end, amount due to subsidiary undertaking, Syria Relief was £1,003,672 (2020: £659,842) in respect of capital and other expenditure paid by Syria Relief on behalf of Action for Humanity.
## **24 Capital commitment**
On 1 Jan 2021, all staff in Syria Relief were TUPED over to Action for Humanity. All fixed assets and most of the asset and liabilities were also transferred. In the first quarter of 2021, most of the funding contracts and supplier contracts have also been novated to AFH. Syria Relief will continue to generate income and will remain as a going concern in 2021 and beyond.
At 31 December 2021 The Group had no capital commitment.
## **25 Contingent liability**
At 31 December 2021 The Group had no known contingent liabilities in the financial statements.
## **26 Control relationship**
Action for Humanity (formerly SRIC Limited) is the sole corporate trustee of Syria Relief whereby Action for Humanity has the power to govern the financial and operating policies of Syria Relief. Financial statement of Syria Relief is available from 6 Carolina Way, Salford, Greater Manchester, M50 2ZY
The trustees listed on page one are the ultimate controlling parties of Action for Humanity.
## **27 Transfer of assets and liabilities**
Syria Relief (Charity reg 1143797) has a transfer agreement in place with Action for Humanity (Charity no 1154881) to transfer its assets, liabilities, contract, and staff to Action for Humanity. This is part of the Action for Humanity group strategy to gain the protection of incorporation for the current Syria Relief operations and rebranding as Syria Relief expands its reach to areas outside Syria.
**75**
**HUMANITY UNITED IN ACTION**
CHARITY REGISTRATION NUMBER: 1154881
**77**