REGISTERED CHARITY NUMBER: 1176805
## REPORT OF THE TRUSTEES AND AUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
## 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 2021
||Page|
|---|---|
|Report of the Trustees|1 to 14|
|Report of the Independent Auditors|15 to 18|
|Statement of Financial Activities|19|
|Balance Sheet|20|
|Cash Flow Statement|21|
|Notes to the Cash Flow Statement|22|
|Notes to the Financial Statements|23 to 39|
HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## REPORT OF THE TRUSTEES
## for the year ended 31 December 2021
The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. 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:
- The relief of financial hardship with special focus of women, children, and persons with disability
- The provision of food, shelter, water, hygiene, and other essentials
- The relief of sickness and preservation of health
- The advancement of education, vocational training, and community empowerment
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:
- Providing support to other projects with a particular focus on medical services
- Provision of medical services
- Support farmers with irrigation and tools
- Rehabilitation of water and sewage network to ensure clean water
- Support children with their education by running and supporting schools
- Livelihood projects and community empowerment with particular attention to persons with disabilities
- and female heads of household.
- Distribution of emergency aid in the form of food, winter kits, non-food items, and medical supplies.
## 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.
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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## REPORT OF THE TRUSTEES for the year ended 31 December 2021
## OBJECTIVES AND ACTIVITIES
## Voluntary help and gifts in kind
Our operations in the UK are run through our network of volunteers who give up their time and energy to support our activities; our volunteers are based in Birmingham. We still have representatives in Scotland who work closely with our volunteers in Birmingham.
The Board of Trustees is grateful to support from private donors and volunteers, as this sustains our emergency response and gives us flexibility in the field. Excess medical and food 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.
Our volunteer base includes France, where nutrient and medical supplies are collected and shipped to Syria.
HIHFAD field team distribute aid to beneficiaries as part of our regular programming 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.
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## HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## REPORT OF THE TRUSTEES for the year ended 31 December 2021
## OBJECTIVES AND ACTIVITIES
## Safety & Security
2021 saw a considerable reduction in attacks on civilian infrastructure, and no mass movement of civilians was witnessed during the reporting period as a result of COVID19. Attacks continued along the front lines but did not affect our operations.
It is worth noting that the war has severely impacted the infrastructure, and roads and commutes are becoming more challenging.
HIHFAD Safety and Security Department provides all HIHFAD Staff with orientation and training on managing their safety in the field and the beneficiary's safety, stressing the importance of safety first through safety and security policy and security plans, mitigation measures and other procedures.
In the light of the changes in the work environments, HIHFAD had to relocate some of its facilities and operations areas from the Southern Idleb Governorate and Northern Hama countryside.
HIHFAD always monitors the security developments, staff's movement through the warning system in our facilities and tries to provide services to the IDPs through their movements and keep the staff safe and secure.
Furthermore, HIHFAD works closely with all external departments, partners, and programmes and civilians and legal authorities to ensure that all involved have a clear picture before implementing projects.
Our staff are always keen to develop; we will continue our efforts in providing our staff and beneficiaries with the safest environment possible in 2021, despite the circumstances and the new threats and risks.
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## HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## REPORT OF THE TRUSTEES
## for the year ended 31 December 2021
## ACHIEVEMENT AND PERFORMANCE Charitable activities
To all our donors, volunteers, and supporters past and present:
This report reflects on our activities in 2021, a year that saw the peak of COVID19, which hit communities hard. We had to revise and adapt our operations, given that our teams were at the forefront of the response. Measures were taken to continue with our service delivery and support communities during these difficult times.
COVID19 impacted our funds and operations with our efforts to fight the virus. Institutional Donors stepped up their donations to combat the virus and support those affected by the loss of income in the absence of social security. Private and Unrestricted funding was impacted as a result, though.
As we went into the 11th year of the conflict, the pressure keeps growing on humanitarian agencies to provide more. 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 assistance 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 2022 - 2023 Syria Humanitarian Response Plan, 14.6 million people require assistance compared to 13 million in 2020, with the $4.44 billion required funds and only $1.19 billion made available. The $3.25 ($2.9 billion in 2020) billion of unmet needs add to pressure on humanitarian assistance and the need to prioritize our response accordingly.
According to the 2022 Syria Humanitarian Needs Overview, 97% of the population are now below the poverty line, with 80% of the population is assessed to be food insecure. 12 million people are estimated to be food insecure, and 2 million people live in informal settlements and planned camps. 25 attacks on schools and education personnel and 16 attacks on health facilities and medical personnel. Only 65% of hospitals and 56% of public health care centres are fully functional. At least 2.4M children remain out of school in 2021.
## 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 2021
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, facilitating all cross-border activities and reporting back to the Board of Trustees in the UK.
Our programs focus on:
- Health & Nutrition.
- Agriculture and Irrigation.
- FSL (Food Security & Livelihood).
- WASH (Water, Sanitation & Hygiene).
- Protection and support to persons with disabilities.
- Education and Community Empowerment.
- Shelter & Shelter rehabilitation.
Our Programs are supported by:
- MEAL Department (Monitoring, Evaluation, Accountability & Learning).
- Finance department.
- Logistics & Procurement department.
- Safety & Security department.
- Human Resources department.
- Compliance department.
- Grants and Fundraising department.
- Media & Documentation department.
- Information Management department.
## Achievements
## Medical Response:
HIHFAD runs a network of healthcare facilities providing a wide range of services, including reproductive health, trauma care, physiotherapy, prosthetics, management of non-communicable diseases, immunisation Services, intensive care and dialysis services. HIHFAD has established durable healthcare programmes and developed its capacity to manage hospitals and specialised units. Currently, HIHFAD fully supports over ten primary, secondary and tertiary healthcare facilities.
All HIHFAD health facilities are recognised by the UN as humanitarian de-conflicted locations. According to UN figures, 12 Million people need health services, 15% require Mental Health & 15% live with a disability.
- 1,512,522 services were provided with some of the key interventions listed below:
- 318,106 Outpatient Consultations
- 88,455 Paediatrics Consultations
- 52,285 Clinic Consultations
- 14,062 Surgical interventions
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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## REPORT OF THE TRUSTEES
## for the year ended 31 December 2021
## Nutrition:
According to the "Humanitarian Needs Overview 2021", 4.9 Million people require Nutrition services. 50% are spending more than 75% of their income on food. There are 1.7 million pregnant and lactating women in need of nutrition assistance.
HIHFAD has been running a holistic nutrition programme targeting young children under five years of age. HIHFAD address the nutritional gaps through preventative and curative practices focusing on both indigenous and internally displaced communities living in unstable conditions with limited income.
HIHFAD nutrition programme also targets pregnant and lactating women. HIHFAD has been running a holistic nutrition programme targeting young children under the age of five in addition to pregnant and lactating women with malnutrition disorders.
Through our response, we reached out to 116,795 people, of whom there were 3,111 cases treated for moderate and severe malnutrition.
## Protection:
According to HNO 2021, Over 3.34 million live with a disability, and 6 million children requiring protection services.
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 support, 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 psychosocial support (PSS), physical therapy (PT), peer support, child reliance, speech therapy, distributing assistive devices, case management and inclusive employment, and referrals to WASH, FSL, health etc. services.
HIHFAD expanded its case management activities that address the acute vulnerability of people with disabilities through a multipurpose protection assistance approach. Linking up with other existing life-saving interventions, the activity demonstrated high complementarity to serve the urgent needs. Long-term supports people with disabilities and their families in Northwest Syria.
As an expansion of the inclusive employment programme HIHFAD started an apprenticeship project to promote inclusive employment among other humanitarian agencies through a pilot project. HIHFAD recruited and trained survivors. Apprentices trained in protection-related topics and one primary skill set before conducting on-the-job training in Syria with support from partners. HIHFAD covered the costs of the training and salaries of the apprentices.
HIHFAD served 112,145 beneficiaries
Food Security, Livelihood & Agriculture 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 2021
UN statistics suggest 14.2 million people need food security and agriculture services, 12.4 million people are food insecure & 1.8 million people are at risk of food insecurity.
HIHFAD food baskets ensure a healthy and nutritious diet in line with international standards, one of our core aims. Our efforts include setting up kitchens to provide cooked meals in emergencies and providing fresh meat and dates during Ramadan. The contents of the food baskets are selected following a consultation with a sample of the targeted beneficiaries and in response to needs assessments and considering the post-distribution monitoring results to respond to the comments from
the beneficiaries. These food baskets are also available for emergency distribution if needed.
Ready-to-Eat meals (RTEs) are available for people that suffer sudden displacement, where no kitchen is needed to prepare these meals, and they do not need to be cooked.
HIHFAD support local bakeries by providing flour and running costs. Daily bundles of bread are distributed across camps, free of charge; the beneficiaries are provided with fresh bread packets daily.
HIHFAD livelihood projects attempt to reduce the burden and suffering of farmers by offering vouchers to help farmers source seeds, fertilisers, and pesticides as well as irrigation vouchers to help farmers obtain high yields at the lowest costs that are, also, to provide training sessions on good agricultural practices to the farmers and related field entities, also HIHFAD is supporting the value chain of the agriculture by supporting the chain from cultivating to the end of it which is the marketing of the yield.
Through our response, we reached 242,874 people.
## WASH (Water, Sanitation & Hygiene) response:
Syria Humanitarian Response Plan 2021 suggests that 12.2 million people require WASH assistance, with at least 70% of sewage is untreated and 29% 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 provide awareness sessions that are offered through outreach campaigns to improve living conditions and environmental health.
HIHFAD 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.
801,581 beneficiaries were reached, some of the services provided were as follow:
- 335,413 m3 water provided to IDP camps
- over 3,000 meters of sewage lines were rehabilitated
- 22,723 m3 of waste was managed
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## HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## REPORT OF THE TRUSTEES
## for the year ended 31 December 2021
- 56 Latrine Blocks were provisioned
- 170 Water Tanks were provided to IDP camps
## Emergency Response:
Shelter & NFI (non-food items):
HIHFAD provides an immediate coordinated response in emergencies, with two large, strategic warehouses that are focused solely on emergency response. These warehouses are a lifeline when emergencies hit.
HIHFAD ensure 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 and coordinate the distribution and replacement of damaged tents to IDPs.
HIHFAD provides basic shelter support to both 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.
We distributed 6,615 hygiene kits and 1,153 NFI Kits through HIHFAD's response.
## Education:
With over 2.5 million children are out of school in Syria with 25 attacks on schools and personnel witnessed in 2021; a dedicated focus is given to support education.
This support includes rehabilitating damaged schools including classrooms (windows and doors), WASH facilities and ensuring adaptation to receive children with disabilities, in addition to repair school furniture like (students' desks, Cupboard, teachers' tables, and whiteboards).
Rehabilitation activities improve and increase safe access to schools and ensure children are receiving education in a safe and protected environment, as parents might not send their children to schools due to the inappropriate school condition, equipping schools with furniture such as desks, educational materials, tools and all the resources needed to improve and increase education access and quality.
Furthermore, we provide school bags and stationery to support schools. Regarding the logistics, we support schools with fuel for heating and running costs support, salaries for teachers, stationery, and cleaning materials.
HIHFAD also provides remedial classes to children who couldn't attend and/or finalise the last semester properly due to displacement or lack of supported schools in addition to psychosocial support (PSS) provision and interventions to students as well as caregivers.
It's worth mentioning that HIHFAD's protection department is involved in PSS interventions in schools for students and caregivers.
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## HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## REPORT OF THE TRUSTEES for the year ended 31 December 2021
Currently, HIHFAD is supporting two schools in Jarablus in Al Amal Centre which provide shelter and other comprehensive services to 80 families. The families are either female-headed households or headed by disabled breadwinners.
The primary school is receiving 194 students divided into 9 grades. The school is providing formal and non-formal education in addition to PSS and recreational activities. HIHFAD education field team is under direct supervision and support from the education officer based in Gaziantep is providing support, training and supervision to teachers and education personnel in the school. HIHFAD is supporting the school with running costs including fuel for heating in addition to teachers' incentives.
PSS facilitator is indicated to provide PSS and recreational activities for students, their caregivers and other families inside the compound.
The secondary school is well equipped and HIHFAD is planning to start receiving students by the beginning of next academic year, the secondary school will also provide formal and non-formal education and PSS activities, where the school prepared to provide also medical education in two fields, the first is nursing and the second is a laboratory.
It's worth to be mentioned that medical education is dedicated to female students where the school will provide official certificates accredited by the Turkish Ministry of Education, so the students who will graduate from the health school can work in clinics and hospitals if they do not want to complete university education, or they can continue their education in Turkish universities after learning the Turkish language.
## Information Management:
HIHFAD IM team works on developing in-house software applications to support programme implementation and showcase our data through up to-date visual analysis, which emphasises our programmes' evidence-based decision-making process.
A key achievement was the digitalization of our systems where HIHFAD continues to invest in enhancing and improving the digitalization processes in the organisation to improve the decision-making process. Alongside ensuring a cost-efficiency approach in implementing any humanitarian intervention to guarantee clear transparency and accountability spectrum.
HIHFAD uses in-house developed computerised systems for almost all of its operations:
HR - The system includes employee's database and personnel files archive, contracts, online application for leaves and attendance (Android and Windows operationalised), administrative decisions archive, training, payroll generation along with pay slips and timesheets.
Procurement - The cycle and workflow is managed through a PR system, from raising and submission of purchase request through a collection of quotations and bids analysis to issuing purchase order and goods receiving notes.
Warehouses - The system for warehouses is divided into two:
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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## REPORT OF THE TRUSTEES for the year ended 31 December 2021
1. Managing medical commodities in all facilities (health facilities, warehouses, pharmacies) from input until dispatched and release. Expiry dates and batch numbers are monitored. Furthermore, reports and documents are generated through the system.
2. Managing non-medical commodities (such as NFI and food baskets from input to dispatching and release, reports and documents are generated through the system.
Health information systems (HIS) - The system is used in all health facilities for beneficiaries' records and information inputs, our system complies with international standards.
MEAL - A system developed during 2021 to ensure a customised feedback system is to be launched in the first quarter of 2022.
General Dashboard - To increase transparency and access to information, HIHFAD developed an information dashboar d, accessible on our website, and also gives insights HIHFAD's monthly services.
## Advocacy, Media & Communication:
Hand in Hand for Aid and Development aspires to advocate for the Syrian people's cause globally by shedding light on the humanitarian miserable reality and highlighting the important role of the implemented response by agencies whenever we get the chance.
While our advocacy, media and communications department has the unique ability to give the Syrian people in the hardest-hit areas a voice once again - allowing them to tell their own stories- the team produce high-quality multimedia materials in many languages and provides content that is guided by international humanitarian standards, as well as by the foundation adopted policies to international media agencies, donors, partners and other stakeholders.
HIHFAD actively participates in global platforms for advocacy, providing field-oriented information to global decision-makers advocating lessons learned and approaches at technical meetings.
We take the lead on advocacy as members of the Steering Committee for Syrian NGO Alliance SNA and the Northwest Syria NGO Forum, and active members of:
- SIRF (Syria INGO Regional Forum)
- Diaspora Emergency Action & Coordination DEMAC
- SNA Advocacy Working Group AWG
- Syrian Network League SNL AWG
- VDSF (Voices for Displaced Syrians Forum)
- UN-OCHA AWG
- Health Cluster AWG
- FSL Cluster AWG
## 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.
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HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## REPORT OF THE TRUSTEES
## for the year ended 31 December 2021
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 2021
## FINANCIAL REVIEW
During the reporting period, our total income was £19,545,764 (£24,667,319 in 2020), which includes Gifts in kind received from various countries and Donors. The figure also includes the total grant income from multiple partners.
In 2021, our response saw a shift towards the provision of health services where it now stands at 75% Medical Programs whilst non-medical services at 25%.
## 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 2021
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
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping 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 2021
Approved by order of the board of trustees on 31 October 2022 and signed on its behalf by:
F Sahloul - Trustee
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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 2021 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:
- give a true and fair view of the state of the charity's affairs as at 31 December 2021 and of its incoming resources and application of resources, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- 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 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.
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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:
- the information given in the Report of the Trustees is inconsistent in any material respect with the
- financial statements; 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, 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:
- the engagement partner ensured that the engagement team collectively had the appropriate competence, 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 focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including compliance with the Charity Act 2011, data protection, anti-bribery, employment, environmental and health and safety legislation;
-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:
- performed analytical procedures to identify any unusual or unexpected relationships;
- tested journal entries to identify unusual transactions:
-assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and
- investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
- agreeing financial statement disclosures to underlying supporting documentation:
- enquiring of management as to actual and potential litigation and claims; and
-reviewing correspondence with the Charity Commission, and the charity's legal advisors.
Page 17
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 2022
Page 18
## HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2021
|Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
EXPENDITURE ON
Raising funds
3
Charitable activities
4
Medical and infrastructure support
Humanitarian aid and relief
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD|Unrestricted
Restricted
funds
funds
£
£
1,885,451
17,660,313
4,013
-
1,623,102
13,439,992
1,073,038
4,853,041
2,700,153
18,293,033
(814,702)
(632,720)
2,250,481
4,904,678
1,435,779
4,271,958|2021
Total
funds
£
19,545,764
4,013
15,063,094
5,926,079
20,993,186
(1,447,422)
7,155,159
5,707,737|2020
Total
funds
£
24,667,319|
|---|---|---|---|
||||36,317
9,410,193
10,724,391|
||||20,170,901|
||||4,496,418
2,658,742|
||||7,155,160|
The notes form part of these financial statements
Page 19
## HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## BALANCE SHEET 31 December 2021
|Notes
CURRENT ASSETS
Stocks
9
Debtors: amounts falling due within one
year
10
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
11
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS|Unrestricted
Restricted
funds
funds
£
£
929,947
3,693,170
109,883
143,272
672,417
576,770
1,712,247
4,413,212
(276,470)
(141,252)
1,435,777
4,271,960
1,435,777
4,271,960
1,435,777
4,271,960|2021
Total
funds
£
4,623,117
253,155
1,249,187
6,125,459
(417,722)
5,707,737
5,707,737
5,707,737
1,435,777
4,271,960
5,707,737|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|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 31 October 2022 and were signed on its behalf by:
F Sahloul - Trustee
## F Al-Dairi - Trustee
The notes form part of these financial statements
Page 20
## HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## CASH FLOW STATEMENT for the year ended 31 December 2021
|Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash (used in)/provided by operating 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|2021
£
(384,660)
(384,660)
(384,660)
1,633,847
1,249,187|2020
£
243,667|
|---|---|---|
|||243,667|
||||
|||243,667
1,390,180|
|||1,633,847|
The notes form part of these financial statements
Page 21
## HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## NOTES TO THE CASH FLOW STATEMENT for the year ended 31 December 2021
## 1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
|OPERATING ACTIVITIES|||
|---|---|---|
||2021|2020|
||£|£|
|Net (expenditure)/income for the reporting period (as per|||
|the Statement of Financial Activities)|(1,447,422)|4,496,418|
|Adjustments for:|||
|Decrease/(increase) in stocks|1,027,471|(4,388,512)|
|Decrease in debtors|85,962|261,760|
|Decrease in creditors|(50,671)|(125,999)|
|Net cash (used in)/provided by operations|(384,660)|243,667|
2. ANALYSIS OF CHANGES IN NET FUNDS
|Net cash
Cash at bank and in hand
Total|At 1.1.21
£
1,633,847
1,633,847
1,633,847|Cash flow
£
(384,660)
(384,660)
(384,660)|At 31.12.21
£
1,249,187
1,249,187
1,249,187|
|---|---|---|---|
The notes form part of these financial statements
Page 22
HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## NOTES TO THE FINANCIAL STATEMENTS
## for the year ended 31 December 2021
## 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
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
Where not specifically attributable to a specific project or activity Support costs have been allocated on the basis of the trustees estimate of relative activity levels as follows:
Page 23
continued...
HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2021
## 1. ACCOUNTING POLICIES - continued
Allocation and apportionment of costs
||2021|2020|
|---|---|---|
|Medical & infrastructure support|75%|55%|
|Humanitarian aid & relief|25%|45%|
## 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|
The charity's primary purpose is the provision of humanitarian aid. This includes creating, equipping and supporting hospitals in Syria together with supplying associated assets such as ambulances. It is the charity's policy that all such assets will ultimately belong to the communities in which they are located. Additionally, due to the fact that such assets are located in a war zone they are subject to significant risk of deterioration and damage. As a result no assets located within or held for active use within Syria are recognised on the balance sheet, but rather all costs associated with them are included in direct charitable expenditure.
Other assets held for use by the charity itself such as office equipment are also charged as expenditure in the year of acquisition as most are acquired in connection with restricted project activities.
## Stocks
The majority of stock at the period end represents undistributed gifts in kind, with the rest being purchased goods for subsequent distribution to beneficiaries. 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.
Page 24
continued...
HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2021
## 1. ACCOUNTING POLICIES - continued
## Fund accounting
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## 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 Turkey and 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 into 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 the Trustees do so on the basis their best estimate of 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, as adjusted for the stock of undistributed goods held at the year end.
## 2. DONATIONS AND LEGACIES
|DONATIONS AND LEGACIES|||
|---|---|---|
|Donations
Gift aid
Grants
Gifts in Kind for charitable distribution|2021
£
388,704
23,401
9,030,986
10,102,673
19,545,764|2020
£
484,344
65,263
12,124,216
11,993,496|
|||24,667,319|
Page 25
continued...
HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2021
## 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
Syria Relief and Development Foundation
Malteser International
Other smaller grants
CARE
Medicines Du Monde
HALO
HF
Human Aid
NGOForum
TRC
UNICEF
World Health Organisation
Balyun - Haleb Labbeh
DDD
HELP
IOM
GCC
Orienthelfer Primary School
UNOPS
World Care Foundation
Choose Love
Other grants|2021
£
794,237
419,540
-
-
3,081,623
578,411
-
-
204,642
1,723,239
160,334
-
26,440
597,011
598,394
-
72,409
-
53,513
94,511
91,235
136,714
222,624
135,900
40,209
9,030,986|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|
Page 26
continued...
HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2021
## 3. RAISING FUNDS
Raising donations and legacies
|Raising donations and legacies|||
|---|---|---|
|Promotional literature & brochures
Just Giving fees and charges|2021
£
-
4,013
4,013|2020
£
34,078
2,239|
|||36,317|
## 4. CHARITABLE ACTIVITIES COSTS
|CHARITABLE ACTIVITIES COSTS||||
|---|---|---|---|
|Medical and infrastructure support
Humanitarian aid and relief|Direct
Costs
£
14,499,435
5,873,333
20,372,768|Support
costs (see
note 5)
£
563,659
52,746
616,405|Totals
£
15,063,094
5,926,079|
||||20,989,173|
## 5. SUPPORT COSTS
|SUPPORT COSTS|||
|---|---|---|
|Management
£
Medical and infrastructure support
468,896
Humanitarian aid and relief
44,093
512,989|Governance
Finance
costs
£
£
2,198
92,565
-
8,653
2,198
101,218|Totals
£
563,659
52,746|
|||616,405|
Activity Management Finance Information technology Human resources Other Other 2 Other 3 Governance costs
## Basis of allocation
Estimated activitiy level Estimated activitiy level Estimated activitiy level Estimated activitiy level Estimated activitiy level Estimated activitiy level Estimated activitiy level Estimated activitiy level
Page 27
continued...
HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2021
## 6. TRUSTEES' REMUNERATION AND BENEFITS
|TRUSTEES' REMUNERATION AND BENEFITS|||
|---|---|---|
|Trustees' salaries
Trustees' social security
Trustees' pension contributions to money purchase schemes|2021
£
141,062
13,224
2,528
156,814|2020
£
140,330
14,194
2,628|
|||157,152|
The two Trustees Faddy Sahloul and Fadi Al-Dairi, who are included within the key management team within the charity, received remuneration of £70,995 and £70,066 respectively, for their management services to the charity (2021: £70,165 each).
Close family members of the Trustees received £15,461 (2020: £15,521) as an employee of the charity.
## Trustees' expenses
There were no other expenses paid to any of the Trustees during the year or in the previous year in relation to their role as Trustees.
## 7. STAFF COSTS
||Year
ended|Year
ended|
|---|---|---|
||31.12.21|31.12.20|
||£|£|
|Wages and salaries|5,035,316|5,493,695|
|Social security costs|13,902|18,450|
|Other pension costs|2,852|2,996|
||||
||5,052,070|5,515,141|
||||
||||
||||
The average monthly number of employees during the year was as follows:
||Year
ended|Year
ended|
|---|---|---|
||31.12.21|31.12.20|
|Management|14|14|
|Administration|73|73|
|Field staff|958|969|
||||
Page 28
continued...
HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2021
## 7. STAFF COSTS - continued
1,045 1,056
Two employees received emoluments of between £70,000 and £80,000 during the financial period (2020: two).
No employees received emoluments of between £60,000 and £70,000 during the financial period (2020: nil).
The salary figure above for this financial period, includes £4,864,278 (2020: £5,317,016) 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 £347,180 (2020: £347,990). Key management personnel during the year include: two trustees (who also hold management positions), and seven other operational managers (2020: two trustees and seven other managers).
Due to the impact of COVID-19, there was little to no voluntary work during the financial period 2021. If the charity were to pay its volunteers their estimated wages would be minimal (2020: £14,400).
## 8. TANGIBLE FIXED ASSETS
|TANGIBLE FIXED ASSETS||||
|---|---|---|---|
|COST
At 1 January 2021 and
31 December 2021
DEPRECIATION
At 1 January 2021 and
31 December 2021
NET BOOK VALUE
At 31 December 2021
At 31 December 2020|Fixtures
and
fittings
£
28,465
28,465
-
-|Motor
Computer
vehicles
equipment
£
£
21,961
44,250
21,961
44,250
-
-
-
-|Totals
£
94,676|
||||94,676|
||||-|
||||-|
Most assets acquired for use in the charity are charged as an expense in the year of purchase - see note 1.
Page 29
continued...
HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2021
|9.
STOCKS
Stocks
Stock consists principally of undistributed gifts in kind.
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments
Accrued income
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
Other creditors
Accruals and deferred income|2021
£
4,623,117
2021
£
3,028
4,681
245,446
253,155
2021
£
14,801
465
402,456
417,722|2020
£
5,650,588|2020
£
5,650,588|
|---|---|---|---|
||||2020
£
29,426
4,681
305,010|
||||339,117|
||||2020
£
4,891
443
463,058|
||||468,392|
Page 30
continued...
## HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2021
## 12. MOVEMENT IN FUNDS
|MOVEMENT IN FUNDS||||
|---|---|---|---|
|Unrestricted funds
General fund
Bashir
Iyilik Yardimlasma
Restricted funds
World Vision Int'l - Construction and
Medical support to hospitals and
WASH
World Care Foundation
Help Refugees
Human Aid
AAR Japan GIK
HALO (ECHO)
WHO VARIOUS
HF 12843
DDD -ECHO
HF16221
HF16277
IOM Mixed
Malteser 2573
NGO Forum Goal
TRC GIK
Malteser GIK
MSB GIK
Orienthelfer
UNOPS 13719
WHO Restricted Goods In Kind
Choose Love
Grand Challenges Canada
HF18346
HF18360
HF18983
MALT2585
TOTAL FUNDS|At 1.1.21
£
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
7,778
63,719
3,126,992
-
-
-
-
-
-
4,904,678
7,155,159|Net
movement
in funds
£
(675,000)
(80,285)
(59,419)
(814,704)
(70,519)
20,175
(111,129)
(77,330)
(25,283)
(65,282)
(178,393)
(16,728)
(5,756)
7,757
(97,610)
(2,337)
41,087
(17,845)
(560,134)
662,369
(3,022)
73,470
(63,719)
(407,385)
15,744
21,223
165,342
34,196
11,334
17,057
(632,718)
(1,447,422)|At
31.12.21
£
1,415,682
20,095
-|
||||1,435,777
-
20,175
-
49,874
720
-
1,300
-
1,262
60,783
25,467
-
73,065
-
-
973,563
-
81,248
-
2,719,607
15,744
21,223
165,342
34,196
11,334
17,057|
||||4,271,960|
||||5,707,737|
Page 31
continued...
HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2021
12. MOVEMENT IN FUNDS - continued
Page 32
continued...
## HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2021
## 12. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
|Unrestricted funds
General fund
Bashir
Iyilik Yardimlasma
Restricted funds
Other Emergency Aid
World Vision Int'l - Construction and
Medical support to hospitals and
WASH
Malteser Intl - Emergency Health
Care Support
World Care Foundation
Help Refugees
Human Aid
AAR Japan GIK
HALO (ECHO)
TRC
Unicef Hosting WASH cluster
WHO VARIOUS
HF 12843
JPF7, JPF8
DDD -ECHO
Halo - WW1
HF16221
HF16277
IOM Mixed
Malteser 2573
NGO Forum Goal
TRC GIK
Malteser GIK
MSB GIK
Orienthelfer
UNOPS 13719
WHO Restricted Goods In Kind
Choose Love|Incoming
resources
£
951,068
633,120
301,263
1,885,451
38,405
794,237
22,361
222,623
(2)
160,334
443,916
200,797
26,440
597,012
598,395
-
60,558
72,409
3,846
197,435
126,543
53,514
1,316,383
34,723
-
986,435
-
91,235
176,921
7,966,555
135,900|Resources
expended
£
(1,626,068)
(713,405)
(360,682)
(2,700,155)
(38,405)
(864,756)
(22,361)
(202,448)
(111,127)
(237,664)
(469,199)
(266,079)
(26,440)
(597,012)
(776,788)
(16,728)
(60,558)
(78,165)
(3,846)
(189,678)
(224,153)
(55,851)
(1,275,296)
(52,568)
(560,134)
(324,066)
(3,022)
(17,765)
(240,640)
(8,373,940)
(120,156)|Movement
in funds
£
(675,000)
(80,285)
(59,419)
(814,704)
-
(70,519)
-
20,175
(111,129)
(77,330)
(25,283)
(65,282)
-
-
(178,393)
(16,728)
-
(5,756)
-
7,757
(97,610)
(2,337)
41,087
(17,845)
(560,134)
662,369
(3,022)
73,470
(63,719)
(407,385)
15,744|
|---|---|---|---|
Page 33
continued...
## HAND IN HAND FOR AID AND DEVELOPMENT (OPERATING AS HIHFAD)
## NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2021
|12.
MOVEMENT IN FUNDS - continued
Grand Challenges Canada
HF18346
HF18360
HF18983
MALT2585
TB05
TOTAL FUNDS|94,511
(73,288)
655,443
(490,101)
398,080
(363,884)
345,739
(334,405)
1,765,239
(1,748,182)
74,326
(74,326)
17,660,313
(18,293,031)
19,545,764
(20,993,186)|21,223
165,342
34,196
11,334
17,057
-
(632,718)
(1,447,422)|
|---|---|---|
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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 2021
## 12. MOVEMENT IN FUNDS - continued
Comparatives for 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 VARIOUS
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|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|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|
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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 2021
|12.
MOVEMENT IN FUNDS - continued
Malteser GIK
MSB GIK
Orienthelfer
UNOPS 13719
WHO Restricted Goods In Kind
TOTAL FUNDS|-
-
-
-
-
1,095,369
2,658,742|311,194
3,022
7,779
63,719
3,126,992
3,809,310
4,496,418|311,194
3,022
7,779
63,719
3,126,992|
|---|---|---|---|
||||4,904,679|
||||7,155,160|
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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 2021
## 12. MOVEMENT IN FUNDS - continued
Comparative 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 VARIOUS
Wold care other projects
HF 12860
HF 11302
HF 12843
HF 13755
HF 13782
JPF7, JPF8
WHH 1047 - SYR|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
279,235|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)
(481,369)|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)|
|---|---|---|---|
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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 2021
|12.
MOVEMENT IN FUNDS - continued
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
Orienthelfer
Unicef GIK
UNOPS 13719
WHO Restricted Goods In Kind
AAR-JPFC-1
TOTAL FUNDS|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)|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|
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.
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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 2021
## 12. MOVEMENT IN FUNDS - continued
## 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.
## 13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2021.
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