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2020-12-31-accounts

REGISTERED CHARITY NUMBER: 1176805

REPORT OF THE TRUSTEES AND

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

FOR

HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

HPCA Limited Chartered Accountants and Statutory Auditors Station House Connaught Road Brookwood Woking Surrey GU24 0ER

HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 December 2020

Page
Report of the Trustees 1 to 9
Report of the Independent Auditors 10 to 13
Statement of Financial Activities 14
Balance Sheet 15
Cash Flow Statement 16
Notes to the Cash Flow Statement 17
Notes to the Financial Statements 18 to 41

HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

REPORT OF THE TRUSTEES

for the year ended 31 December 2020

The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The principal objectives of the charity remain as follows:

It seeks to carry out these objectives working with Syrian people within Syria, and also those displaced from Syria.

Significant activities

During the period covered by these financial statements, the main activities of the charity were as follows:

Public benefit

In setting our objectives and planning our activities our Trustees have given careful consideration to the Charity Commission’s general guidance on public benefit.

Page 1

HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

REPORT OF THE TRUSTEES for the year ended 31 December 2020

OBJECTIVES AND ACTIVITIES

Voluntary help and gifts in kind

We heavily rely on volunteers to support our work in the UK, particularly in Birmingham, where volunteers give their time, and most of the donations come from. It also includes our representation in Scotland.

The Board of Trustees is grateful to support from private donors and volunteers as this sustain our emergency response and gives us flexibility in the field. Excess medical supplies are collected in the UK and shipped to Syria from our warehouse in Birmingham.

Knitted blankets and jumpers are donated by knitting groups around the UK and form an integral part of our winter response.

HIHFAD field team distribute aid to beneficiaries as part of our regular programing or in response to emergency alongside aid distributed through our health facilities. Aid is also distributed on behalf of other British, European & Turkish humanitarian agencies through our field team.

Major Security Events

2020 saw a significant shift in the security dynamics and operational challenges with our response in North West Syria; we relocated several health facilities from their previous location into new ones, namely: Baloun Paediatrics & Maternity Hospital, Kfr Nobol Surgical Hospital and Maar Dibseh Health Centre. These facilities were relocated on the 27th of January 2020.

HIHFAD lost a key member of staff in a truck explosion that hit the town of AFRIN in Northern Syria on the 14th of September.

Dr Ammar Sheikh Ahmad (Field Medical Coordinator) was on duty at the time of the explosion, which took his life and dozens of other civilians. Dr Ammar left behind a wife and 2 young children. We were traumatized by the incident, and our thoughts are with his family and loved ones.

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

REPORT OF THE TRUSTEES for the year ended 31 December 2020

ACHIEVEMENT AND PERFORMANCE Charitable activities

To all our donors, volunteers and supporters past and present:

This report reflects our activities in 2020, a year that saw the Global Pandemic hitting communities hard and made us think about our actions and take responsibility for protecting ourselves and those around us. Despite the challenges with the pandemic, our donors and supporters kept their support, and we could meet the needs of the most affected communities inside Syria.

It's been 10 years since the start of the conflict, and the pressure keep growing. The length and uncertainty of this crisis make it one of the most difficult to respond to, given the challenges and inability to plan. Emergency response and assistant remain a crucial part of our intervention complemented by our livelihood projects to sustain communities and empower the most vulnerable.

A decline in unrestricted funds was evident, affecting some of our programs despite the growing needs in Syria. Resilience programs and community empowerment are essential to support refugees and displaced Syrians.

According to the 2021 Syria Humanitarian Response Plan, 13 million people require assistance compared to 11.7 million in 2019, with the $4.22 billion required funds and only $1.31 billion made available. The $2.9 billion of unmet needs add to pressure on humanitarian assistance and the need to prioritize our response accordingly.

According to the 2021 Syria Humanitarian Needs Overview, 90% of the population below the poverty line, with 60% - 65% live in extreme poverty up from 50% - 60% in 2019. With 6.7 million internally displaced, with 1.9 million living in informal settlements and planned camps, an increase of 20% from the previous year. We saw 28 attacks on health facilities, and 61 schools were directly attacked. This has left 58% of hospitals to be fully functional. 2.45 million children are out of school.

Vision

HIHFAD envisages a stable, secure and just Syria with a healthy and thriving socioeconomic system. We envision a dignified Syrian society.

Mission

HIHFAD's goal is to empower every Syrian in need by strengthening resilience, distributing humanitarian aid, reconstructing vital infrastructure and implementing sustainable livelihood programmes directly inside Syria.

Values

HIHFAD aspires to achieve the highest of standards within humanitarian values. At the heart of our work ethic lies an untiring commitment to transparency, accountability and integrity. These are the foundations of our individual and collective actions.

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

REPORT OF THE TRUSTEES for the year ended 31 December 2020

Sustainable programs and services remain a significant part of our activities, with Emergency Response remaining a crucial part of our intervention. Coordination and collaboration with other aid agencies make our programs a better response to our beneficiaries. We run our activities from our Gaziantep office, which facilitates all cross-border activities and reports back to the Board of Trustees in the UK.

Our programs focus on:

Our Programs are supported by:

Achievements

HIHFAD is able to provide an immediate coordinated response in the event of emergencies, with two large, strategic warehouses that are focused solely on emergency response. These warehouses are a lifeline when crisis hit. HIHFAD ensures that pre-positioned supplies are always kept available in anticipation of future needs.

HIHFAD technical engineers design home rehabilitation projects and implement them in line with Shelter cluster recommendations, coordinating the distribution of tents to IDPs and replacing damaged tents.

HIHFAD provides essential shelter support to host communities and camps, with a wide variety of NFI distributed to IDPs ranging from hygiene kits, dignity kits, agriculture tool kits, shelter rehabilitation kits, water filtration kits, winterisation kits, school kits, and fuel for heating.

30,462 hygiene kits were distributed as part of our response.

- Medical Response:

According to UN figures, 12 Million people need health services, 15% require Mental Health & 15% live with a disability.

We currently have 20 health facilities located in NW Syria and provided 1,865,571 services.

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

REPORT OF THE TRUSTEES

for the year ended 31 December 2020

- WASH (Water, Sanitation & Hygiene) response:

Syria Humanitarian Response Plan 2020 suggests that 10.7 million people require WASH assistance, with at least 70% of sewage is untreated and 26% of garbage is inappropriately disposed of within communities.

HIHFAD supports communities in obtaining clean water by restoring networks and sewage systems. HIHFAD also supports local administrations in increasing their water management capacity through various training and workshops. Prefabricated latrines are provided to IDPs in camps and informal communities.

HIHFAD provides awareness sessions that are offered through outreach campaigns to improve living conditions and environmental health.

HIHFAD's focus is preventing a wide range of waterborne diseases through solid waste management and waste treatment solutions. All WASH activities are designed in line with SPHERE standards and WASH cluster recommendations.

205,207 beneficiaries were reached.

- Food Security, Livelihood & Agriculture response:

UN statistics suggest 9 million people need food security and agriculture services, 7.9 million people are food insecure & 1.9 million people are at risk of food insecurity.

HIHFAD food baskets were distributed according to needs assessments and in line with international standards. Ready-to-Eat meals (RTEs) are available for sudden displacement. HIHFAD supports beneficiaries with packets of fresh bread daily.

HIHFAD livelihood projects attempt to reduce the burden for farmers by distributing seeds, fertilisers, pesticides, and irrigation vouchers to help farmers obtain high yields at low costs.

- Protection Response:

HIHFAD is leading humanitarian efforts in northwest Syria to address the vulnerability of persons with disabilities. Besides providing direct services targeting persons with disabilities, such as physical rehabilitation and prosthetics supports, HIHFAD conducted a series of inclusion awareness sessions in communities inside Syria and completed inclusion mainstreaming among the humanitarian actors.

Since 2016, HIHFAD scaled up its supports to people with disabilities through an innovative approach by uniquely delivering comprehensive support, including PSS, PT, Peer Support, Child reliance, Speech therapy, distributing assistive devices, case management and inclusive employment, and referrals to WASH, FSL, health services etc.

- Education response:

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

REPORT OF THE TRUSTEES for the year ended 31 December 2020

A dedicated focus is given to support education. This support includes rehabilitating damaged schools, equipping schools with furniture such as desks, educational materials, tools, and resources needed to improve education access. Furthermore, we provide school bags and stationary to support schools. Regarding the logistics, we help schools with diesel for heating and running costs support (salaries for teachers, stationery and cleaning materials).

How we work:

Direct implementation of own projects in coordination with other aid agencies in Turkey through UN Clusters led UN Agencies. By doing so, we can efficiently reach more beneficiaries and avoid duplication.

The field team supported by program managers review requests for support and capacity to respond without compromising staff and beneficiary's safety or security using "Do no harm" principles. We differentiate between regular programming and emergency response bearing in mind a more sustainable response.

MEAL (Monitoring, Evaluation, Accountability & Learning) Team play a significant role at every step of the aid cycle from the design of projects to the final assessment and has the views of all stakeholders represented.

Procurement takes place in Turkey where possible, for better and quicker access to suppliers ensuring quality products following approved Procurement policies, including tender for anything over $ 5,000.

We teamed up with other aid agencies for unified advocacy messages on Syria. This is done through the Syrian NGO Alliance & NGO Forum, where we are founding member of both. We were actively present in many conferences to speak about the suffering and needs of civilians caught in the conflict.

Voluntary help and gifts in kind:

Volunteers form an integral part of our operation, where aid is collected from all over the UK and shipped from Birmingham. Collected aid includes knitted winter clothing and toys, and medical supplies. Our teams inside Syria then distribute assistance following a needs assessment and in coordination with other aid agencies.

External factors:

Funding, available aid and security are our most significant challenge adding to its changes in donor's behaviour. Risks arising from indiscriminate targeting of humanitarian aid providers and the deliberate targeting of health facilities all contribute to challenges we face on the ground.

Contextual & Political Changes tend to impact our programs, including remote management and regulatory changes.

Our partners:

Our partnership with INGOs (International Non-Governmental Organisations) secure funds to deliver assistance in the field and strengthening each other's capacity. Partners vary from small NGOs to big INGOs and UN Agencies.

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

REPORT OF THE TRUSTEES for the year ended 31 December 2020

FINANCIAL REVIEW

During the reporting period, our total income was £27,071,359 (£12,788,310 in 2019), which includes Gifts in kind received from various countries and Donors. The figure also includes the total grant income from multiple partners.

In 2020, our response was almost balanced between medical and non-medical programs.

Investment policy

Trustees chose to remain focused on delivering humanitarian assistance given the nature of our emergency response. The decision may be revised if we see a shift towards recovery.

Reserves policy

The Trustees have a policy of holding back £300,000 of unrestricted reserves to meet any unforeseen costs of relief required in an emergency.

FUTURE PLANS

Move into building communities and also expand into other countries like Yemen. We remain focused on supporting Women & Children, persons with disabilities and the provision of Trauma Healthcare.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Hand In Hand For Aid and Development is a Charitable Incorporated Organisation, established by a Deed of Trust dated 19th January 2018. The Trust Deed is the Organisation's governing document.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The nature of the charity's work is such that substantial risks exist in operating inside Syria, especially in those areas controlled by government forces. The trustees are very mindful of the risks taken by those carrying out the work in these locations.

New projects undergo thorough security assessment and involve seeking advice from specialists agencies. We follow the principles of "Do No Harm" when delivering humanitarian assistance.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1176805

Principal address

Auckland Road Sparkbrook Birmingham B11 1RH

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

REPORT OF THE TRUSTEES for the year ended 31 December 2020

Trustees

F Sahloul F Al-Dairi Dr O Gabbar N Al-Dairi N Dayaram

Auditors

HPCA Limited Chartered Accountants and Statutory Auditors Station House Connaught Road Brookwood Woking Surrey GU24 0ER

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

REPORT OF THE TRUSTEES for the year ended 31 December 2020

Approved by order of the board of trustees on 31 October 2021 and signed on its behalf by:

F Sahloul - Trustee

Page 9

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF HAND IN HAND FOR AID AND DEVELOPMENT

Opinion

We have audited the financial statements of Hand In Hand for Aid and Development (the 'charity') for the year ended 31 December 2020 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and 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 (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

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

Page 10

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF HAND IN HAND FOR AID AND DEVELOPMENT

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

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.

In connection with our audit of the financial statements, 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 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.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which 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 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 charity or to cease operations, or have no realistic alternative but to do so.

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF HAND IN HAND FOR AID AND DEVELOPMENT

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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 a Report of the Independent Auditors 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.

The extent to which the audit was considered capable of detecting irregularities including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; - we identified the laws and regulations applicable to the charity through discussions with trustees and other management, and from our commercial knowledge and experience of the sector;

-we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

-making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

-considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

-assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

-reviewing correspondence with the Charity Commission, and the charity's legal advisors.

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF HAND IN HAND FOR AID AND DEVELOPMENT

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' 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 charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

HPCA Limited Chartered Accountants and Statutory Auditors Station House Connaught Road Brookwood Woking Surrey GU24 0ER

31 October 2021

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2020

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Other trading activities
3
Total
EXPENDITURE ON
Raising funds
4
Charitable activities
5
Medical and infrastructure support
Humanitarian aid and relief
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Restricted
funds
funds
£
£
1,619,884
23,047,435
-
-
1,619,884
23,047,435
36,317
-
671,236
8,738,957
225,223
10,499,168
932,776
19,238,125
687,108
3,809,310
1,563,373
1,095,369
2,250,481
4,904,679		 2020
Total
funds
£
24,667,319
-
24,667,319
36,317
9,410,193
10,724,391
20,170,901
4,496,418
2,658,742
7,155,160		 2019
Total
funds
£
12,748,987
39,323
12,788,310
10,972
7,329,220
5,156,434
12,496,626
291,684
2,367,058
2,658,742

The notes form part of these financial statements

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

BALANCE SHEET 31 December 2020

Notes
CURRENT ASSETS
Stocks
12
Debtors: amounts falling due within one
year
13
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
Restricted
funds
funds
£
£
1,823,327
3,827,261
40,083
299,034
855,463
778,384
2,718,873
4,904,679
(468,392)
-
2,250,481
4,904,679
2,250,481
4,904,679
2,250,481
4,904,679		 2020
Total
funds
£
5,650,588
339,117
1,633,847
7,623,552
(468,392)
7,155,160
7,155,160
7,155,160
2,250,481
4,904,679
7,155,160		 2019
Total
funds
£
1,262,076
600,877
1,390,180
3,253,133
(594,391)
2,658,742
2,658,742
2,658,742
1,563,373
1,095,369
2,658,742

The financial statements were approved by the Board of Trustees and authorised for issue on 31 October 2021 and were signed on its behalf by:

F Sahloul - Trustee

F Al-Dairi - Trustee

The notes form part of these financial statements

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

CASH FLOW STATEMENT for the year ended 31 December 2020

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Net cash provided by/(used in) investing activities
Change in cash and cash
equivalents in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the
end of the reporting period		 2020
£
243,667
243,667
-
-
243,667
1,390,180
1,633,847		 2019
£
311,472
311,472
(8,307)
(8,307)
303,165
1,087,015
1,390,180

The notes form part of these financial statements

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

NOTES TO THE CASH FLOW STATEMENT for the year ended 31 December 2020

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2020 2019
£ £
Net income for the reporting period (as per the Statement
of Financial Activities) 4,496,418 291,684
Adjustments for:
Depreciation charges - 8,745
Increase in stocks (4,388,512) (231,285)
Decrease/(increase) in debtors 261,760 (15,900)
(Decrease)/increase in creditors (125,999) 258,228
Net cash provided by operations 243,667 311,472
2. ANALYSIS OF CHANGES IN NET FUNDS
Net cash
Cash at bank and in hand
Total		 At 1.1.20
£
1,390,180
1,390,180
1,390,180		 Cash flow
£
243,667
243,667
243,667		 At 31.12.20
£
1,633,847
1,633,847
1,633,847

The notes form part of these financial statements

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

The charity is involved with major humanitarian projects many of which are financed by grants provided by third party agencies. The grants are typically provided under comprehensive agreements clearly setting out how the funds are to be spent and are treated as restricted funds. In these cases there is a clear relationship between money spent on the project by the charity and entitlement to income from the third party agency. Where such arrangements are in place income is normally recognised under the agreement as the money is received.

On some occasions money is spent on the project by the charity in advance of receipt from the third party agency. This is typically, but not exclusively, the case when the final receipt is received at the completion of the project. In these cases, incurring the agreed expenditure creates the entitlement to the income and income is therefore recognised at that point. Any such amounts which have not been received at the balance sheet date are accrued as income and the associated debtor included within debtors as accrued income.

Any overspends on the project are recognised at completion of the project. If a material overspend can reasonably be foreseen then this is recognised immediately.

If project fund income has been received at the balance sheet date for a project which has not yet commenced the income is deferred and shown in creditors until the project commences.

In all instances any accrued income is recognised only if recoverable.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Allocation and apportionment of costs

Support costs have been allocated between the main areas of activity using a time apportionment basis with the following split:

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continued...

HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

1. ACCOUNTING POLICIES - continued

Allocation and apportionment of costs

Dec 2020 Dec 2019
Medical and infrastructure support 55% 70%
Humanitarian aid and relief 45% 30%

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 20% on cost
Motor vehicles - 100% on cost
Computer equipment - 25% on cost

It is the charity's policy not to capitalise individual assets with a cost of less than £1,000.

The charity's primary purpose is providing humanitarian aid and although that includes creating, equipping and supporting hospitals together with supplying associated assets such as ambulances it is the intention that all such assets belong to the community in which they are located and therefore no assets in Syria are recognised on the balance sheet but all the costs which might be considered to be of a capital nature are included in direct charitable expenditure.

Stocks

The majority of stock at the period end represents undistributed gifts in kind, and the rest is purchased goods. The value of gifts in kind stock is based on the value given by the donor on their certificates, and if no value has been given, then it is based on a reasonable estimate set by the Trustees, who have taken into consideration the cost of similar items on the open market in order to arrive at their estimate. This applies to all Food, Non-Food-Items and Medical stock.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Restricted funds consist of financial balances only.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

1. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Gifts in kind

The charity receives gifts of food kits, hygiene kits, medical supplies, medical equipment, ambulances. clothing, etc. and arranges for these to be distributed to those in need within Syria. The majority of gifts are received directly into Syria from partner donors and they are given a value by the donor on their certificates. Other gifts include items received or collected from donors in various storage locations, and they are shipped or transported into the region in Syria where the charity distributes the goods to those in need . Where the donor has not given a value for these goods, then the Trustees set a value based on a reasonable estimate having considered the cost of similar items on the open market.

The financial statements have reflected such gifts in kind as income with an equivalent amount being reflected in charitable expenditure.

Any undistributed gifts in kind, have been shown in stock in the balance sheet.

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
Donations
Gift aid
Grants
Gifts in Kind for charitable distribution		 2020
£
484,344
65,263
12,124,216
11,993,496
24,667,319		 2019
£
247,313
67,084
9,399,918
3,034,672
12,748,987

The majority of gifts in kind represents food kits, but also includes hygiene kits, medical supplies, medical equipment, ambulances, clothing and other humanitarian aid which were gifted to the charity for distribution in Syria. The main basis for valuation used is values given by the donors on their certificates, or reasonable estimates by the Trustees, who give consideration to the open market value of the items.

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NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

2. DONATIONS AND LEGACIES - continued

Grants received, included in the above, are as follows:

World Vision International
Association for Aid Relief, Japan
Welt Hunger Hilfe
United Nations Office for Project Services
Syria Relief and Development Foundation
Malteser International
Other smaller grants
CARE
Medicines Du Monde
DRC
HALO
HF
Human Aid
NGOForum
TRC
UNICEF
World Health Organisation
Balyun - Haleb Labbeh
DDD
HELP
IOM
Other grants
3.
OTHER TRADING ACTIVITIES
Fundraising events		 2020
£
1,046,316
377,968
484,339
-
45,322
3,059,991
347,726
210,256
591
-
1,254,374
2,484,267
243,811
166,945
443,333
414,519
601,049
33,420
323,469
267,753
13,757
305,010
12,124,216
2020
£
-		 2019
£
1,758,450
613,893
730,769
52,878
141,798
1,785,579
242,475
139,744
103,892
6,352
999,025
1,710,411
342,619
106,466
393,217
-
272,350
-
-
-
-
-
9,399,918
2019
£
39,323

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NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

4. RAISING FUNDS

Raising donations and legacies

Fund raising expenses
Promotional literature & brochures
Just Giving fees and charges
5.
CHARITABLE ACTIVITIES COSTS
Medical and infrastructure support
Humanitarian aid and relief
6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Medical supplies & equipment
Food items & distribution
Various projects running costs
WASH Activities
Warehouse running costs
Non-food items & distribution
Transport & shipping
Vehicle hire and costs
Staff training, accom & travel		 Direct
Costs (see
note 6)
£
8,865,122
10,502,639
19,367,761		 2020
£
-
34,078
2,239
36,317
Support
costs (see
note 7)
£
545,071
221,752
766,823
2020
£
5,317,016
6,317,528
1,943,524
1,705,655
1,435,375
117,721
1,886,545
55,699
543,010
45,688
19,367,761		 2019
£
247
8,654
2,071
10,972
Totals
£
9,410,193
10,724,391		 2019
£
247
8,654
2,071
10,972
20,134,584
2019
£
4,273,352
2,547,676
1,627,481
943,057
966,699
40,119
580,835
111,835
405,860
53,271
11,550,185

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

7. SUPPORT COSTS

Governance
Management
Finance
costs
£
£
£
Medical and infrastructure support
478,039
7,002
60,030
Humanitarian aid and relief
210,741
-
11,011
688,780
7,002
71,041
Support costs, included in the above, are as follows:
2020
Medical
and
Humanitarian
infrastructure
aid and
Total
support
relief
activities
£
£
£
Trustees' remuneration etc
110,006
47,146
157,152
Wages
18,488
17,861
36,349
Social security
4,256
-
4,256
Pensions
368
-
368
Insurance
5,795
-
5,795
Telephone and internet
19,329
6,085
25,414
Printing, postage & stationery
50,935
42,907
93,842
Sundries
25,018
10,237
35,255
Travel & subsistence
51,183
7,397
58,580
Computer & software
15,619
-
15,619
Office costs
166,262
73,882
240,144
IT & communication costs
10,491
5,226
15,717
Exchange rate variance
289
-
289
Depreciation of tangible and heritage
assets
-
-
-
Bank charges
7,002
-
7,002
Auditors' remuneration
10,500
4,500
15,000
Auditors' remuneration for non audit
work
6,930
3,300
10,230
Accountancy and legal fees
42,600
3,211
45,811
545,071
221,752
766,823		 Totals
£
545,071
221,752
766,823
2019
Total
activities
£
159,956
72,399
4,621
426
26,242
27,306
85,150
42,923
158,707
22,817
198,234
28,590
6,812
8,745
11,949
15,000
15,840
49,752
935,469

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

8. AUDITORS' REMUNERATION

Fees payable to the charity's auditors for the audit of the charity's
financial statements
Auditors' remuneration for non audit work
9.
TRUSTEES' REMUNERATION AND BENEFITS
Trustees' salaries
Trustees' social security
Trustees' pension contributions to money purchase schemes		 2020
£
15,000
10,230
2020
£
140,330
14,194
2,628
157,152		 2019
£
15,000
15,840
2019
£
140,552
17,026
2,378		 2019
£
15,000
15,840
159,956

The two Trustees Faddy Sahloul and Fadi Al-Dairi, who make up the key management team within the charity, both received remuneration of £70,165 each for their management services to the charity (Dec 2019: £70,275). The remuneration is charged to partnerships as a percentage to each project with minimal effect on Private Funds. This was authorised by the Charity Commission.

Close family members of the Trustees received £15,521 (2019: £12,369).

Trustees' expenses

There were no other expenses paid to any of the Trustees during the year.

10. STAFF COSTS

Year
ended		 Year
ended
31.12.20 31.12.19
£ £
Wages and salaries 5,493,695 4,486,299
Social security costs 18,450 21,646
Other pension costs 2,996 2,803
5,515,141 4,510,748

The average monthly number of employees during the year was as follows:

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NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

10. STAFF COSTS - continued

Year
ended		 Year
ended
31.12.20 31.12.19
Management 14 15
Administration 73 57
Field staff 969 796
1,056 868

Two employees received emoluments of between £70,000 and £80,000 during the financial period (2019: two).

No employees received emoluments of between £60,000 and £70,000 during the financial period (2019: nil).

The salary figure above for this financial period, includes £5,317,016 (2019: £4,273,352) of salaries paid to field workers managers and admin staff working in Syria and Turkey.

The total remuneration and benefits paid to key management personnel was £347,990 (2019: £255,948). Key management personnel during the year include: two trustees (who also hold management positions), and seven other operational managers (2019: two trustees and two other managers).

Also, if the charity were to pay it's numerous volunteers, their estimated wages would be in the region of £14,400 (2019: £28,800) during the financial period.

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NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

11. TANGIBLE FIXED ASSETS

COST
At 1 January 2020 and
31 December 2020
DEPRECIATION
At 1 January 2020 and
31 December 2020
NET BOOK VALUE
At 31 December 2020
At 31 December 2019		 Fixtures
and
fittings
£
28,465
28,465
-
-		 Motor
Computer
vehicles
equipment
£
£
21,961
44,250
21,961
44,250
-
-
-
-		 Totals
£
94,676
94,676
-
-

Included in Motor vehicles are vehicles which have been acquired for use in the field whether as Ambulances, Service Cars or small trucks. Vehicles and equipment in field use have a much shorter useful life than normal, and are written off over a period of 6 months from date of acquisition or transfer into Syria.

12. STOCKS

Stocks
Stock consists principally of undistributed gifts in kind..
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments
Accrued income		 2020
£
5,650,588
2020
£
29,426
4,681
305,010
339,117		 2019
£
1,262,076		 2019
£
1,262,076
2019
£
26,311
4,681
569,885
600,877

Included in other debtors is a balance from Just Giving amounting to £Nil (Dec 2019: £1,049).

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NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
Other creditors
Accruals and deferred income		 2020
£
4,891
443
463,058
468,392		 2019
£
12,304
582
581,505
594,391

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

15. MOVEMENT IN FUNDS

Unrestricted funds
General fund
ASSL
Bashir
Iyilik Yardimlasma
Malteser GIK
Shelterbox GIK
GAC GIK
WHH1047GIK
WHO GIK
Restricted funds
World Vision Int'l - Construction and
Medical support to hospitals and
WASH
Help Refugees
Human Aid
AAR Japan GIK
Midwives training
HALO ( ECHO)
HF10175
HF9484
MDM Atme Clinics
WHO-853402/WHO -836222/ WHO
858868
HF 12860
HF 11302
HF 12843
HF 13755
HF 13782
WHH 1047 - SYR
DDD -ECHO
HF16221
HF16277
IOM Mixed
Malteser 2573
NGO Forum Goal
TRC GIK
Malteser GIK
MSB GIK		 At 1.1.20
£
1,005,454
42,015
-
5,479
247,540
34,950
6,575
24,428
196,932
1,563,373
-
25,441
52,004
90,451
6,397
45,559
63,879
15,013
1,417
24,323
49,627
160,592
33,246
95,706
229,580
202,134
-
-
-
-
-
-
-
-
-		 Net
movement
in funds
£
1,085,228
(42,015)
100,380
53,940
(247,540)
(34,950)
(6,575)
(24,428)
(196,932)
687,108
70,519
85,688
75,200
(64,448)
(6,397)
19,723
(63,879)
(15,013)
(1,417)
155,370
(49,627)
(160,592)
(16,518)
(95,706)
(229,580)
(202,134)
7,018
53,026
123,077
2,337
31,978
17,845
560,134
311,194
3,022		 At
31.12.20
£
2,090,682
-
100,380
59,419
-
-
-
-
-
2,250,481
70,519
111,129
127,204
26,003
-
65,282
-
-
-
179,693
-
-
16,728
-
-
-
7,018
53,026
123,077
2,337
31,978
17,845
560,134
311,194
3,022

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NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

15.
MOVEMENT IN FUNDS - continued
Orenithelfer
UNOPS 13719
WHO RGIK
TOTAL FUNDS		 -
-
-
1,095,369
2,658,742		 7,779
63,719
3,126,992
3,809,310
4,496,418		 7,779
63,719
3,126,992
4,904,679
7,155,160

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NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

15. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
ASSL
Bashir
Iyilik Yardimlasma
Malteser GIK
Shelterbox GIK
GAC GIK
WHH1047GIK
WHO GIK
Restricted funds
World Vision Int'l - Construction and
Medical support to hospitals and
WASH
Syria Relief and Development -
Heath Care Facilities
UNOPS/UNMAS - Victim Support
Help Refugees
Human Aid
AAR Japan GIK
Midwives training
HALO ( ECHO)
HALO ( DIFD)
HF10175
HF9484
Malteser 2537
MDM Atme Clinics
Hosting NGO Forum
TRC
Unicef Hosting WASH cluster
WHO-853402/WHO -836222/ WHO
858868
Wold care other projects
HF 12860
HF 11302
HF 12843
HF 13755
HF 13782
JPF7		 Incoming
resources
£
1,333,153
41,339
100,380
145,012
-
-
-
-
-
1,619,884
1,087,404
47,436
224
257,472
225,983
690,323
(6,397)
1,160,350
106,104
(69,887)
(15,532)
1,721,944
(1,554)
194
370,670
399,571
873,473
243,442
(4,193)
(45,399)
117,753
19,898
46,096
216,199		 Resources
expended
£
(247,925)
(83,354)
-
(91,072)
(247,540)
(34,950)
(6,575)
(24,428)
(196,932)
(932,776)
(1,016,885)
(47,436)
(224)
(171,784)
(150,783)
(754,771)
-
(1,140,627)
(106,104)
6,008
519
(1,721,944)
137
(194)
(370,670)
(399,571)
(718,103)
(243,442)
(45,434)
(115,193)
(134,271)
(115,604)
(275,676)
(216,199)		 Movement
in funds
£
1,085,228
(42,015)
100,380
53,940
(247,540)
(34,950)
(6,575)
(24,428)
(196,932)
687,108
70,519
-
-
85,688
75,200
(64,448)
(6,397)
19,723
-
(63,879)
(15,013)
-
(1,417)
-
-
-
155,370
-
(49,627)
(160,592)
(16,518)
(95,706)
(229,580)
-

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

15.
MOVEMENT IN FUNDS - continued
WHH 1047 - SYR
DDD -ECHO
Halo - WW1
HF14921
HF14903
HF14994
HF14997
HF16221
HF16277
IOM Mixed
JPF8
Malteser 2573
NGO Forum Goal
TRC GIK
Malteser GIK
MSB GIK
IOM GIK
Orenithelfer
Unicef GIK
UNOPS 13719
WHO RGIK
AAR-JPFC-1
TOTAL FUNDS		 279,235
(481,369)
329,179
(322,161)
80,470
(80,470)
571,361
(571,361)
468,045
(468,045)
437,625
(437,625)
220,034
(220,034)
313,306
(260,280)
202,719
(79,642)
72,082
(69,745)
193,639
(193,639)
1,175,460
(1,143,482)
157,022
(139,177)
1,616,518
(1,056,384)
1,704,219
(1,393,025)
28,220
(25,198)
295,734
(295,734)
24,531
(16,752)
98,690
(98,690)
330,963
(267,244)
6,963,437
(3,836,445)
43,372
(43,372)
23,047,435
(19,238,125)
24,667,319
(20,170,901)		 (202,134)
7,018
-
-
-
-
-
53,026
123,077
2,337
-
31,978
17,845
560,134
311,194
3,022
-
7,779
-
63,719
3,126,992
-
3,809,310
4,496,418

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
ASSL
Iyilik Yardimlasma
Malteser GIK
Shelterbox GIK
GAC GIK
WHH1047GIK
WHO GIK
Restricted funds
Welt Hunger Hilfe - Food kits &
Training and WASH
UNOPS/UNMAS - Victim Support
Help Refugees
Human Aid
JPF - AAR
AAR Japan GIK
Midwives training
HALO ( ECHO)
HF10175
HF7655
HF9484
MDM Atme Clinics
Hosting NGO Forum
Shelterbox
SRD-HF-9494
Unicef Hosting WASH cluster
Ussom Vaccines Campaigns
WHO-853402/WHO -836222/ WHO
858868
Wold care other projects
HF 12860
HF 11302
HF 12843
HF 13755
HF 13782
WHH 1047 - SYR		 At 1.1.19
£
1,269,060
343,696
8,429
6,780
51,545
-
-
-
1,679,510
3,763
26,751
-
-
24,296
-
-
98,241
342,584
13,208
76,774
24,935
23,407
1,383
1,111
23,077
2,798
23,434
1,786
-
-
-
-
-
-		 Net
movement
in funds
£
(263,606)
(301,681)
(2,950)
240,760
(16,595)
6,575
24,428
196,932
(116,137)
(3,763)
(26,751)
25,441
52,004
(24,296)
90,451
6,397
(52,682)
(278,705)
(13,208)
(61,761)
(23,518)
(23,407)
(1,383)
(1,111)
(23,077)
(2,798)
889
(1,786)
49,627
160,592
33,246
95,706
229,580
202,134		 At
31.12.19
£
1,005,454
42,015
5,479
247,540
34,950
6,575
24,428
196,932
1,563,373
-
-
25,441
52,004
-
90,451
6,397
45,559
63,879
-
15,013
1,417
-
-
-
-
-
24,323
-
49,627
160,592
33,246
95,706
229,580
202,134

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NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

15. MOVEMENT IN FUNDS - continued

MOVEMENT IN FUNDS - continued
TOTAL FUNDS 687,548
2,367,058		 407,821
291,684		 1,095,369
2,658,742

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

15. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
ASSL
Iyilik Yardimlasma
Malteser GIK
Shelterbox GIK
GAC GIK
WHH1047GIK
WHO GIK
Restricted funds
Welt Hunger Hilfe - Food kits &
Training and WASH
World Vision Int'l - Construction and
Medical support to hospitals and
WASH
Syria Relief and Development -
Heath Care Facilities
UNOPS/UNMAS - Victim Support
Help Refugees
Human Aid
JPF - AAR
AAR Japan GIK
Midwives training
Volunteers training
HALO ( ECHO)
HALO ( DIFD)
HF10175
HF7655
HF9021
HF9484
Human Aid
Malteser 2464-B
Malteser 2537
MDM Atme Clinics
Hosting NGO Forum
Balyun - Haleb Labbeh
Shelterbox
SRD - HF - 8367
SRD-HF-9494		 Incoming
resources
£
751,628
65,320
53,299
246,381
-
6,575
536,527
1,195,825
2,855,555
-
1,758,450
122,378
52,878
167,795
52,004
168,043
471,660
72,476
6,352
646,874
352,151
256,702
(13,208)
(2,156)
89,441
110,031
(691)
1,786,270
103,892
106,466
13,658
-
(1,207)
20,627		 Resources
expended
£
(1,015,234)
(367,001)
(56,249)
(5,621)
(16,595)
-
(512,099)
(998,893)
(2,971,692)
(3,763)
(1,758,450)
(122,378)
(79,629)
(142,354)
-
(192,339)
(381,209)
(66,079)
(6,352)
(699,556)
(352,151)
(535,407)
-
2,156
(151,202)
(110,031)
691
(1,786,270)
(127,410)
(129,873)
(13,658)
(1,383)
1,207
(21,738)		 Movement
in funds
£
(263,606)
(301,681)
(2,950)
240,760
(16,595)
6,575
24,428
196,932
(116,137)
(3,763)
-
-
(26,751)
25,441
52,004
(24,296)
90,451
6,397
-
(52,682)
-
(278,705)
(13,208)
-
(61,761)
-
-
-
(23,518)
(23,407)
-
(1,383)
-
(1,111)

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

15.
MOVEMENT IN FUNDS - continued
TRC
Unicef Hosting WASH cluster
Ussom Vaccines Campaigns
WHH-SYR1038
WHO-853402/WHO -836222/ WHO
858868
Wold care other projects
Mobile Clinics
HF 12860
HF 11302
HF 12843
HF 13755
HF 13782
JPF7
WHH 1047 - SYR
TOTAL FUNDS		 393,217
(393,217)
-
(23,077)
(190)
(2,608)
(477)
477
272,350
(271,461)
139,744
(141,530)
28,363
(28,363)
223,468
(173,841)
393,883
(233,291)
174,408
(141,162)
208,553
(112,847)
379,320
(149,740)
445,850
(445,850)
933,380
(731,246)
9,932,755
(9,524,934)
12,788,310
(12,496,626)		 -
(23,077)
(2,798)
-
889
(1,786)
-
49,627
160,592
33,246
95,706
229,580
-
202,134
407,821
291,684

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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
ASSL
Bashir
Iyilik Yardimlasma
Malteser GIK
Shelterbox GIK
Restricted funds
Welt Hunger Hilfe - Food kits &
Training and WASH
World Vision Int'l - Construction and
Medical support to hospitals and
WASH
UNOPS/UNMAS - Victim Support
Help Refugees
Human Aid
JPF - AAR
AAR Japan GIK
HALO ( ECHO)
HF10175
HF7655
HF9484
MDM Atme Clinics
Hosting NGO Forum
Shelterbox
SRD-HF-9494
Unicef Hosting WASH cluster
Ussom Vaccines Campaigns
WHO-853402/WHO -836222/ WHO
858868
Wold care other projects
HF 12843
DDD -ECHO
HF16221
HF16277
IOM Mixed		 At 1.1.19
£
1,269,060
343,696
-
8,429
6,780
51,545
1,679,510
3,763
-
26,751
-
-
24,296
-
98,241
342,584
13,208
76,774
24,935
23,407
1,383
1,111
23,077
2,798
23,434
1,786
-
-
-
-
-		 Net
movement
in funds
£
821,622
(343,696)
100,380
50,990
(6,780)
(51,545)
570,971
(3,763)
70,519
(26,751)
111,129
127,204
(24,296)
26,003
(32,959)
(342,584)
(13,208)
(76,774)
(24,935)
(23,407)
(1,383)
(1,111)
(23,077)
(2,798)
156,259
(1,786)
16,728
7,018
53,026
123,077
2,337		 At
31.12.20
£
2,090,682
-
100,380
59,419
-
-
2,250,481
-
70,519
-
111,129
127,204
-
26,003
65,282
-
-
-
-
-
-
-
-
-
179,693
-
16,728
7,018
53,026
123,077
2,337

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continued...

HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

15.
MOVEMENT IN FUNDS - continued
Malteser 2573
NGO Forum Goal
TRC GIK
Malteser GIK
MSB GIK
Orenithelfer
UNOPS 13719
WHO RGIK
TOTAL FUNDS		 -
-
-
-
-
-
-
-
687,548
2,367,058		 31,978
17,845
560,134
311,194
3,022
7,779
63,719
3,126,992
4,217,131
4,788,102		 31,978
17,845
560,134
311,194
3,022
7,779
63,719
3,126,992
4,904,679
7,155,160

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continued...

HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
ASSL
Bashir
Iyilik Yardimlasma
Malteser GIK
Shelterbox GIK
GAC GIK
WHH1047GIK
WHO GIK
Restricted funds
Welt Hunger Hilfe - Food kits &
Training and WASH
World Vision Int'l - Construction and
Medical support to hospitals and
WASH
Syria Relief and Development -
Heath Care Facilities
UNOPS/UNMAS - Victim Support
Help Refugees
Human Aid
JPF - AAR
AAR Japan GIK
Midwives training
Volunteers training
HALO ( ECHO)
HALO ( DIFD)
HF10175
HF7655
HF9021
HF9484
Human Aid
Malteser 2464-B
Malteser 2537
MDM Atme Clinics
Hosting NGO Forum
Balyun - Haleb Labbeh
Shelterbox		 Incoming
resources
£
2,084,781
106,659
100,380
198,311
246,381
-
6,575
536,527
1,195,825
4,475,439
-
2,845,854
169,814
53,102
425,267
277,987
168,043
1,161,983
66,079
6,352
1,807,224
458,255
186,815
(13,208)
(2,156)
73,909
110,031
(691)
3,508,214
102,338
106,660
13,658
-		 Resources
expended
£
(1,263,159)
(450,355)
-
(147,321)
(253,161)
(51,545)
(6,575)
(536,527)
(1,195,825)
(3,904,468)
(3,763)
(2,775,335)
(169,814)
(79,853)
(314,138)
(150,783)
(192,339)
(1,135,980)
(66,079)
(6,352)
(1,840,183)
(458,255)
(529,399)
-
2,156
(150,683)
(110,031)
691
(3,508,214)
(127,273)
(130,067)
(13,658)
(1,383)		 Movement
in funds
£
821,622
(343,696)
100,380
50,990
(6,780)
(51,545)
-
-
-
570,971
(3,763)
70,519
-
(26,751)
111,129
127,204
(24,296)
26,003
-
-
(32,959)
-
(342,584)
(13,208)
-
(76,774)
-
-
-
(24,935)
(23,407)
-
(1,383)

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continued...

HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

15.
MOVEMENT IN FUNDS - continued
SRD - HF - 8367
SRD-HF-9494
TRC
Unicef Hosting WASH cluster
Ussom Vaccines Campaigns
WHH-SYR1038
WHO-853402/WHO -836222/ WHO
858868
Wold care other projects
Mobile Clinics
HF 12860
HF 11302
HF 12843
HF 13755
HF 13782
JPF7
WHH 1047 - SYR
DDD -ECHO
Halo - WW1
HF14921
HF14903
HF14994
HF14997
HF16221
HF16277
IOM Mixed
JPF8
Malteser 2573
NGO Forum Goal
TRC GIK
Malteser GIK
MSB GIK
IOM GIK
Orenithelfer
Unicef GIK
UNOPS 13719
WHO RGIK
AAR-JPFC-1		 (1,207)
1,207
20,627
(21,738)
763,887
(763,887)
399,571
(422,648)
(190)
(2,608)
(477)
477
1,145,823
(989,564)
383,186
(384,972)
28,363
(28,363)
219,275
(219,275)
348,484
(348,484)
292,161
(275,433)
228,451
(228,451)
425,416
(425,416)
662,049
(662,049)
1,212,615
(1,212,615)
329,179
(322,161)
80,470
(80,470)
571,361
(571,361)
468,045
(468,045)
437,625
(437,625)
220,034
(220,034)
313,306
(260,280)
202,719
(79,642)
72,082
(69,745)
193,639
(193,639)
1,175,460
(1,143,482)
157,022
(139,177)
1,616,518
(1,056,384)
1,704,219
(1,393,025)
28,220
(25,198)
295,734
(295,734)
24,531
(16,752)
98,690
(98,690)
330,963
(267,244)
6,963,437
(3,836,445)
43,372
(43,372)
32,980,190
(28,763,059)		 -
(1,111)
-
(23,077)
(2,798)
-
156,259
(1,786)
-
-
-
16,728
-
-
-
-
7,018
-
-
-
-
-
53,026
123,077
2,337
-
31,978
17,845
560,134
311,194
3,022
-
7,779
-
63,719
3,126,992
-
4,217,131

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continued...

HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

15. MOVEMENT IN FUNDS - continued TOTAL FUNDS

37,455,629 (32,667,527) 4,788,102

Restricted funds are classified by donor. Each of the major donors funds a number of projects but the fund information is presented in an aggregated basis by donor.

The main funders during this financial period were:

AAR

AAR provided funds for the distribution of humanitarian aid to people in need in Syria, predominantly food baskets and winterisation kits.

WVI

WVI provided funds to help deliver life saving services including "WASH - Water, Sanitation and Hygiene", health, food and non-food items which were distributed to people in need in Syria. In addition funds were provided to build a new Hospital in Atme.

WHH

WHH provided funds to help deliver nursing training to increase the number of nurses within Syria and to enable delivery of the "WASH - Water, Sanitation and Hygiene" project, including latrines and showers.

MALTESER

Malteser provided funds for emergency health care support for conflict-affected IDPs (internally displaced persons) and residents in Syria.

HALO

HALO provided funds for live-saving mine action in support of displaced and returning communities in Northern Syria, and to increase resilience and reduce the impact of Explosive Remnants of War (ERW) for vulnerable communities.

WHO

WHO provides lifesaving and essential medicines, medical supplies, and equipment to health facilities in northern Syria.

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continued...

HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2020

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2020.

Page 41