2022-12-31-accounts - Hand In Hand For Aid And Development

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Report ofthe Trustees	3 to	18
Report ofthe Independent Auditors	19 to	22
Statement of Financial Activities
Statement of Financial Position	24
Cash Flow Statement	25
Notes tothe Financial Statements	26 to	34

		Notes	Unrestricted	Restricted	Total 2022	Total 2021
INCOME AND EXPENDITURE
INCOMING RESOURCES
Donations. legacies and	Grants		1,065,291	21,376,958	22,442,249	19,545,764
Total Income			1,065,291	21,376,958	22,442,249	19,545,764
RESOURCES EXPENDED
Fundraising Costs		12	29,160		29,160	4,013
Charitable Activity Costs		13		19,915,779	19,915,779	20,372,768
Governance and Support	Costs	14	1,704,008		1,704,008	6'I6,405
Total Resources Expended			1,733,168	19,915,779	21,648,947	20,993,186
NET INCOME /DEFICIT FOR YEAR	THE		(667,877)	1,461,'l79	793,302	(1,447,422)
Fund Movement		15	(1,140)	1,140
Funds as at 1 January	2022		1,435,777	4,271,960	5,707,737	7,155,159
Funds as at 31 December 2022		22	766,760	5,734,279	6,501,039	5,707,737

		OPERATING AS HIHF	OPERATING AS HIHF	AD
		STATEMENT OF FINANCIAL		POSITION
		FOR THE YEAR ENDED 31DECEMBER 2022
				Total 2022		Total 2021
		Notes		F		F
FIXEDASSETS:
Tangible Assets		17
Current Assets:
Inventory			4913720		4,623,117
Debtors 8 Prepayments		18	185,506		253,155
Cash at Bank and	in hand		1,986,022		,249,187
				7,085,248		6,125,459
Creditors:
Amount falling due	within one year	19	584,209		417,722
Net Current Assets				6,501,039		5,707,737
Total Net Assets				6,501,039		5,707,737
Funds
Unrestricted funds		22		766,760		1,435,777
Restricted Funds		15		5,734,279		4,271,960
Total Funds				6,501,039		5,707,737

						2022		2021
						E		E
Cash Outflow from	Operating	Activities
Operating Profit					793,302		(1,447,422)
Depreciation
Finance Costs
Operating Profit	Before Working		Capital Charges			793,302		(1,447,422)
(Increase)/Decrease	in Debtors				67,649		85,962
(Increase)/Decrease	in Inventory				(290,603)		1,027,471
Increase/(Decrease)	in Creditors				166,487		(50,671)
Cash from Operations					(56,467)		1,062,762
Finance Cost Paid
Net Cash Generated from		Operations				736,835		(384,660)
Cash Outflow from	Investment	Activities
Purchase ofTangible	Fixed Assets
Fixed assets disposal
Net Cash inflow/outflow from investment				Activities
Cash Outflow from	Financing	Activities
Increase/(Decrease)	of Long Term Loans
Net Increase/(decrease) in		Cash	and Cash			736,835		(384,660)
Equivalent
Opening Cash and Cash Equivalents						1,249,187		1,633,847
Closing Cash and Cash Equivalents						1,986,022		1,249,187
Reconciliation:
Cash at bank and in	hand					1,986,022		1,249,187
						1,986,022		1,249,187

INCOME SUMMARY	INCOME SUMMARY
11.	DONATIONS, LEGACIES		&GRANTS	Unrestricted	Restricted	2022	2021
				F	E
	Donations			1,046,976		1,046,976	388,704
	Gift aid			18,315		18,315	23,401
	Grants				11,449,487	11,449,487	9,030,986
	Gifts in Kind for charitable		distribution		9,927,471	9,927,471	10,102,673
				1,065,291	21,376,958	22,442,249	19,545,764
EXPENDITURE SUMMARY
12.	FUNDRAISING COST:			Unrestricted	Restricted	2022	2021
					E	F
	Promotional literature	&brochures		3,890		3,890
	Platform fees and charges			25,270		25,270	4,013
				29,160		29,160	4,013
13.	CHARITABLE ACTIVITIES COST:			Unrestricted	Restricted	2022	2021
					E	E	E
	Project delivery				13,925,878	13,925,878	15,524,031
	Field staff costs				4,250,126	4,250,126	3,644,003
	Storage and transport				97,227	97,227	52,217
	Travel				773	773	342
	Printing, Postage and	Stationery			13,329	13,329	3,826
	Salaries				1,391,063	1,391,063	1,130,658
	Professional fees				18,993	18,993	14,635
	Subscriptions and memberships				2,237	2,237	3,056
	Inventory write-downs				216,153	216,153
					19,915,779	19,915,779	20,372,768

GOVERNANCE		AND SUPPORT COSTS:	Unrestricted	Restricted	2022	2021
						E
Support Costs:
Other charitable	projects		968,238		968,238	185,674
Field staff costs			55,313		55,313	64,956
Storage and transport			144,143		144,143	42,260
Travel			92,205		92,205	48,157
Telephone and Internet			6,367		6,367	5,232
Printing, Postage		and Stationery	6,902		6,902	2,634
Salaries			324,417		324,417	166,274
			1,597,585		1,597,585	515,187
Governance Cost:
Professional fees			43,122		43,122	57,710
Subscriptions and memberships			20,509		20,509	7,014
Salaries			29,042		29,042	7,621
Taxes outside of		UK	13,750		13,750	28,873
			106,423		106,423	101,218
			1,704,008		1,704,008	616,405
Total Expenses			1,733,168	19,915,779	21,648,947	1,517,644

	NOTES TO THE FINAN	NOTES TO THE FINAN	NOTES TO THE FINAN	NOTES TO THE FINAN	CIAL STATE	MENTS FOR T	HE YEAR ENDE	D 31DECEMBER 2022
15	RESTRICTED FUND MOVEMENT:				Opening	Incoming	Resources	Unrestricted	Closing
					Balance	Resources	Expended	Fund Used	Balance
									F
	ACTED - 16ERV					5,210	5,210		0
	ACTED-16FHM					2,042	2,042		0
	World Care Foundation				20,175	235,000	255,175		0
	WCF Yemen					30,000	30,000		0
	Human Aid				49,874	22,446	72,320		0
	AAR Japan GIK				720	110,186	110,186		720
	AAR-JPF10					177,460	177,460		0
	AAR-JPF11					95,142	95,142		0
	AAR-JPF12					80,827	80,827		0
	AAR-JPF9					12,175	12,174		0
	UNICEF- PD2022527					798,007	776,083		21,924
	Hilton-29048					349,158	40,523		308,635
	WHO VARIOUS				1,300	721,190	722,490		0
	DDD - WHPA				1,262	12,933	10,233		3,962
	HF16221				60,783		0		60,783
	HF16277				25,467		0		25,467
	IOM GIK					12,991	12,991		0
	IOM					76,951	76,951		0
	iyilikder					4,972	6,112	(1,140)
	Malteser 2573				73,065	477,982	551,047		0
	PIN-21954					47,969	38,211		9,758
	SAB.01 NF I					13,122	13,122		0
	SAB.02-SYR-SH-001-22					75,000	12,929		62,071
	SCHF- HF20698					804,877	804,714		163
	SCHF- HF20743					562,185	503,747		58,438
	SCHF- HF21950					379,381	180,055		199,326
	SCHF- HF22028					1,131,123	766,139		364,984
	UDER-Network	9				33,873	33,873		0
	Malteser GIK				973,563	937,454	558,393		1,352,624
	Orienthelfer				81,248	126,089	136,865		70,472
	WHO Restricted	Goods		In Kind	2,719,607	8,808,960	8,415,898		3,112,669
	Choose Love				15,744	87,591	103,336		0
	Grand Challenges		Canada		21,223	50,658	71,881		0
	HF18346				165,342		132,939		32,403
	HF18360				34,196	268,043	302,239		0
	HF18983				11,334	239,025	250,359		0
	Pharmedi GIK					57,880	57,880		0
	WVI					494,476	494,476		0
	MALT2585				17,057	4,034,004	4,001,180		49,881
	TB05					578	578		0
					4,271,960	21,376,959	19,915,779	(1,140)	5,734,279

		Opening	Incoming	Resources	Unrestricted	Closing
		Balance	Resources	Expended	Fund Used	Balance
Medical and	infrastructure	3,820,050	18,196,589	16,874,593		5,142,045
support
Humanitarian	aid and relief	451,910	3,180,370	3,041,186	(1,140)	592,234
		4,271,960	21,376,959	19,915,779	(1,140)	5,734,279

TANGIBLE FIXEDASSETS:	TANGIBLE FIXEDASSETS:		Computer	Fixtures
		Motor vehicles	Equipment	& Fittings	Total
		E		E	F
Cost B/Fwd.		21,961	44,250	28,465	94,676
Additions					0
Disposals					0
		21,961	44,250	28,465	94,676
Depreciation:
Charges	B/Fwd.	21,961	44,250	28,465	94,676
Charge for the year					0
Dep Elim	on Disposal				0
		21,961	44,250	28,465	94,676
Net Book	Value
	31-Dec-22
	31-Dec-21

18	DEBTORS &PREPAYMENTS:	DEBTORS &PREPAYMENTS:	DEBTORS &PREPAYMENTS:	DEBTORS &PREPAYMENTS:			2022	2021
							f	f
	Accrued Income						184,425	245,446
	Prepayments							4,681
	Other debtors						1,081	3,028
							185,506	253,155
19	CREDITORS: AMOUNT		FALLING DUE WITHIN ONE YEAR				2022	2021
							f
	Accruals and deferred	income					552,761	402,456
	Social security and other		taxes				30,979	14,801
	Other creditors						469	465
							584,209	417,722
20	AUDITORS' REMUNERATION						2022	2021
							f	f
	Auditor's Remuneration		for the audit ofthe charity's		annual	accounts	12,000	14,400
	Fees Payable to the charity's			auditor for non-audit	services		8,000	9,600

STAFF EMOLUMENTS:		2022	2021
		f
Total wages and salaries		5,915,539	5,035,316
Employer's NIC		22,996	13,902
Pension costs		3,064	2,852
		5,941,599	5,052,070
f5,713,590ofthe above costs relate to staff employed	in Turkey and Syria (2021:f5,035,316).
Avg No ofemployees: Administration		76	73
Avg No ofemployees: Field staff		988	958
Avg No ofemployees: Management		15	14
		1,079	1,045
Employees paid between f80,000 and f90,000a year
Employees paid between f70,000 and f80,000 a year

MOVEMENT	IN	FUNDS:	Unrestricted	Designated	Total	Restricted
			Fund	Fund	Unrestricted	Fund	Total
			f		f
As at 1 January		2022	1,435,777		1,435,777	4,271,960	5,707,737
Current year			(667,877)		(667,877)	1,461,179	793,302
Current year	transfer		(1,140)		(1,140)	1,140
As at 31 December 2022			766,760		766,760	5,734,279	6,501,039

27. ANALYSIS	OF	NET ASSETS BETWEEN FUNDS:	NET ASSETS BETWEEN FUNDS:	NET ASSETS BETWEEN FUNDS:	NET ASSETS BETWEEN FUNDS:
						Unrestricted			Restricted					Total
							Fund			Fund				Funds
Tangible fixed assets								0
Current assets						767,229			6,318,019					7,085,248
Current liabilities							(469)		(583,740)					(584,209)
Total Net assets						766,760			5,734,279					6,501,039
28. FINANCIAL	COIVIMITMENTS
The charity had no financial			commitments		at the year-end
29. ANALYSIS	OF	CHANGES	IN NET DEBT
		At start ofyear	Cash flows		Acq/disp of subsidiaries			New finance leases	Fair value movements	Forex movements		Other non- cash changes		At end ofyear
				E		f		f
Cash		1,249, 187		736,835										1,986,022
Overdrafts
Total cash		1,249,187		736,835										1,986,022
Loans
Fin leases
Total
borrowings
TOTAL		1,249,187		736,835										1,986,022
30. FOREIGN EXCHANGE
Transactions in foreign currencies				are recorded at		the	exchange rate		prevailing	on the	transaction		date. Monetary
assets and liabilities denominated				in foreign currencies			are	reported	at exchange rates		at the	balance sheet date.