Humanitarian Operations CIO
Trustee’s Annual Report
for the year ended 31st March 2024
Registered Charity Number: 1183873
Table of Contents
Financial Review................................................................................................................................................. 3 Statement of Financial Activities..................................................................................................................... 3 Breakdown of Expenses..................................................................................................................................3 Balance Sheet.................................................................................................................................................5 Reserves Policy...............................................................................................................................................5 Plans for 2025 and Beyond................................................................................................................................ 5 1/ Disaster Relief Operations.......................................................................................................................... 5 2/ Digital Education Platform...........................................................................................................................6 3/ Television Programing to Educate and Generate Donation Support...........................................................7 4/ Survival Training Centre and First Aid Training...........................................................................................7 Objectives and Activities....................................................................................................................................7 Purpose...........................................................................................................................................................7 Activities.......................................................................................................................................................... 8 Performance and Outreach................................................................................................................................ 8 Case studies....................................................................................................................................................8 Structure Governance and Management.......................................................................................................... 8 Principal Office................................................................................................................................................ 8 Trustees...........................................................................................................................................................9 Appointment of Trustees................................................................................................................................. 9 Committees..................................................................................................................................................... 9 Board of Trustees............................................................................................................................................9 Anti-Corruption Policy......................................................................................................................................9 Reference and administrative details.............................................................................................................. 9
Financial Review
For the financial year ended 2024 the charity had excess income over expenditure of £9,695 compared to £5,942 in 2023.
Statement of Financial Affairs
The Statement of Financial Affairs for the last two years is as follows:
| The Statement of Financial Affairs for the last two | years is as follows: | |
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Income and endowments from: | ||
| Donations and legacies | £518,237 | £54,455 |
| Total | £518,237 | £54,455 |
| Expenditure on: | ||
| Charitable activities | £89,482 | £10,374 |
| Wages | £84,528 | £38,139 |
| Rent | £334,532 | £0 |
| Total | £508,542 | £48,513 |
| Net movement in funds | £9,695 | £5,942 |
| Total funds brought forward | £6,109 | £170 |
| Total funds carried forward | £15,804 | £6,112 |
Donations and legacies included in kind rent contributions from our landlord totaling £334,532.
During the year 70 volunteers donated 39,236 hours of volunteer services totaling the equivalent of £794,829.50. These figures are not included in our Statement of Financial Affairs. The services provided were for 2D Concept Art, 3D Animator, 3D Artist, Administrative, Database Developer, Creative Designer, DevOps, eBay Logistics, Fashion Production, Frontend Developer, Game Designer, Graphic Designer, HR, Legal Advisor, Music Producer, PM/Tester, Project Managing Intern, Sales, Song Writer, Sound Designer, UI/UX Designer, Unity Developer and Web Developer.
During the year the premises from which the charity operated were generously donated by Tavistock Institute of Medical Psychology and Stadium Investments. The charity predominantly is operated by volunteers who receive no income or reimbursement of expenses.
Breakdown of Expenses
The actual expenses incurred are for the relief operations and for the creation of the digital educational app, with the split below.
| Category | Expenses (£) | Expenses (£) |
|---|---|---|
| IT cost | £2,607 | £2,769 |
| Volunteer/ Staff Costs | £1,841 | £60 |
| Legal | £399 | £0 |
| Staff/Volunteer Entertaining | £37 | £279 |
| Fundraising Costs | £15,871 | £0 |
| Audit & Accountancy | £516 | £0 |
| Total wages | £84,528 | £38,139 |
| Employers National Insurance | £1,056 | £0 |
| Staff Refreshments | £213 | £0 |
| Travel and Subsistence | £5,093 | £0 |
| Rent | £334,632 | £46 |
| Office Expenses | £894 | £104 |
| Business Rates | £37,440 | £0 |
| Electricity | £6,124 | £4,000 |
| Gas | £1,377 | £0 |
| Water | £677 | £0 |
| Bank Charges and Interest Paid | £0 | £1 |
| Moving and Storage Expenses | £8,289 | £1,941 |
| Internet Costs | £906 | £407 |
| Postage | £45 | £28 |
| Stationery | £2,206 | £154 |
| Subscriptions | £1,074 | £50 |
| Business Insurance | £281 | £158 |
| Repairs & Renewals | £2,403 | £56 |
| Advertising | £0 | £30 |
| Sundry Expenses | £35 | £291 |
| Total Expenses: | £508,542 | £48,514 |
| Gain / Surplus: | £9,695 | £5,939 |
Balance Sheet
The Balance Sheet for the last two years are as follows:
| 2024 | 2023 | |
|---|---|---|
| Total Fixed assets | £0 | £0 |
| Current assets | ||
| Stocks | £60,000 | £13,865 |
| Debtors | £0 | £0 |
| Investments | £0 | £0 |
| Cash at bank and in hand | £1,779 | £0 |
| Total current assets | £61,779 | £13,865 |
| Creditors: amounts falling due within one year | £13,720 | £7,753 |
| Net current assets/(liabilities) | £48,059 | £6,112 |
| Total assets less current liabilities | £48,059 | £6,112 |
| Creditors: amounts falling due after one year | £32,256 | £0 |
| Provisions for liabilities | £0 | £0 |
| Total net assets or liabilities | £15,804 | £6,112 |
Reserves Policy
Our Reserves policy is to reserve 1 months' worth of ongoing expenses in advance to ensure the smooth running of the charity.
Plans for 2025 and Beyond
The plans fall into 4 broad categories.
1/ Disaster Relief Operations
-
During 2024 we developed and tested the proof of concept for our Disaster Monitoring, Management, Command, and News Centres. We expect to bring this project to reality by Q4 2025.
-
During the year we continued developing a digital approach to modernise disaster response efforts. The project has been more complex than anticipated and we expect to complete our prototype for the Relief Operation System (ROS) developed by HOPE in Q3 2025. We expect this to be a game-changer in the disaster management space, and if successful could be rolled out across the planet in 2026 and 2027.
-
During the year we continued to collaborate with various universities and colleges to create
additional modules for ROS by HOPE, aiming to ensure it integrates effectively and enhances the efficiency of most relief operations. We expect the modules for water, food, medical supplies, clothing, housing , furnishings and sanitary supplies to be completed Q4 2024.
-
During the year we have established teams tasked with sourcing and developing portable solutions for our operations teams that later transform into victim housing and furnishing, developing our forward operations and transit hubs, and looking at alternative solutions to satisfy the need for long term food aid.
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We are still trying to source temporary warehouse space and we are working with several agencies to locate suitable premises for disaster relief warehouses and test centres.
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In the latter part of 2024 and throughout 2025 and beyond, we will be opening night time training centres to enhance setting up, operating and dismantling relief distribution centres. This requirement satisfies our need to enhance our safeguarding of volunteers deployed to disaster sites globally.
The ROS will utilise a system for Identifying the victims to allow for a more directed approach to providing supplies that are needed Individually or on a family basis. We believe this could revolutionise Inventory management and allow us along with other charities to direct the exact aid requirement to each location.
In 2024 we will be planning and budgeting a space requirement to facilitate ROS testing and development.
Much of the technical prototype development is currently undertaken by students as the initial objective is to create a simple database driven system with a web based front end. The skill base requirement is similar to that used to drive the back end and administration of the education platform.
2/ Digital Education Platform
As part of our education platform, we continued to make progress on developing a digital education platform to transform the educational experience for children in disaster zones and those suffering as a result of poverty. We are in the process of completing a proof of concept minimum viable product for a comprehensive application designed to make digital education more engaging for children aged 4 and above. Continuing work took place on the maths and english curriculum for primary school children with the help of Dr. Jakar and we expect to launch this application by the end of Q2 2025. Beta testing continued through the year ensuring appropriate safety of its young users. This will result in a large-scale increase in our requirement for space.
During the year we continued to work on:
-
I. creating the app that aids children in disaster-affected regions with user-friendly interfaces suitable for children in stressful environments and potentially with varying levels of education and technological exposure.
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II. creating a safe augmented reality and virtual environment Testing Space for Ziggy that provides a sense of normalcy and joy to children that would otherwise remain deprived of it.
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III. working with nurseries to test the app with nursery children for iteration and improvement. Some nursery children that had never seen the alphabet before, learned
the entire alphabet in a day and a half. We are still working on the language translation engine which will allow our lessons to be available for free in multiple languages.
- IV. creating a Training Space for caregivers, educators, and volunteers in disaster zones helping children learn relevant skills, knowledge and build coping mechanisms and giving guidance on dealing with children who have experienced trauma
Our proof of concept, determined the requirements for the Education App:
-
A larger space Is required for adaptation and development.
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We require Augmented Reality Testing Space for safeguarding purposes,
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As part of the Digital Education Platform we require Television Production Space
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The Little Heroes Programming Suite will be rolled Into the Digital Education Platform
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The decision was taken to replace human based survival and safety training and integrate it into our digital education platform as television style programming
3/ Television Programing to Educate and Generate Donation Support
We continued to develop an interactive television program, "Little Heroes, Big Mission," aimed at fostering a sense of social responsibility and empathy among children aged 8 and above. A storyboard for the pilot for the first three challenges has been produced and we expect the first three episodes to be filmed in early 2025.
4/ Survival Training Centre and First Aid Training
The development of this initiative has been put on hold as we are actively seeking suitable properties where we can demonstrate the various essential survival techniques and to provide comprehensive first aid training.
Objectives and Activities
Purpose
The purpose of Humanitarian Operations was updated in 2023 to reflect our additional focus on digital education tools. The purpose is two-fold:
The relief and assistance of people in any part of the world who are the victims of war or natural disaster, trouble, catastrophe or poverty in particular by supplying food, water, sanitary, personal hygiene products and digital education tools, provided individually or in a communal setting.
To advance the education of children and young people affected by war and natural disasters by the provision of a digital educational tool and resource portal to assist them, their parents/carers, educational establishments and community groups in continued educational development.
Humanitarian Operations provides aid to those impacted by natural and human-made disasters worldwide. Our goal is to mitigate the devastating impact of these disasters and conflicts. To achieve this, Humanitarian Operations distributes critical supplies, often scarce during times of crisis, which are crucial for helping survivors restore normalcy, enabling them to recover and rebuild lives. The primary mission of Humanitarian Operations is to address and meet the needs of individuals caught in global crises, aiding in their recovery and reconciliation wherever possible.
Equally, our education tools serve children who are missing out on vital elements of their education, be that because of the Coronavirus Pandemic, the Cost-of-Living Crisis, or due to natural or human-made disasters.
Activities
Humanitarian Operations’ primary activities in providing humanitarian relief from environmental, chemical and or conflict disasters are categorised as follows:
-
Providing Humanitarian Aid
-
Special committees tasked with assessing risks of disaster situations.
-
Facilitation of evacuation and repatriation.
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Provision of but not limited to; food, water, and sanitary supplies to the victims of disaster
-
Providing Educational Support
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Continued in the creation of digital educational tools for institutions that would not otherwise have access to positive and progressive education.
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Establishing a digital education platform free of charge that will teach children foundational learning and social skills
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An update on the charity's website redesign was provided, with a focus on improving user experience and accessibility.
Performance and Outreach
Case studies
-
In March 2023, Cyclone Freddy affected Southeast Africa.
-
The UK team provided advice and technical support to assist in response efforts in Mozambique and Malawi. No ’on the ground’ response was taken in Malawi as it was in the midst of an extremely serious cholera outbreak which could intensify in the aftermath of the cyclone.
-
In August 2023, wildfires swept through parts of the Island of Maui, part of the Hawaiian chain of islands in the Pacific.
-
Technical assistance was provided to support relief efforts and to help the victims. Much of the ‘on the ground’ response was undertaken and controlled by FEMA.
Structure Governance and Management
Humanitarian Operations is a non-governmental, non-political, non-religious organisation. The governing document is the Humanitarian Operations CIO Constitution adopted on 27 March 2019 and amended on 27 April 2020. Humanitarian Operations became recognised by the Charity Commission when it was registered as a Charitable Incorporated Organisation on 13 June 2019. Our Charity Commission registration number is 1183873.
Principal Office
8 Hornsey Street London N7 8EG
During the year to 31 March 2024, the charity was based at two locations. The lease at 140 London Wall ran out on 1 April 2023 at which time the operation moved to Hallam House until 16 February 2024, at which point it moved to 8 Hornsey Street.
We thank our landlords for kindly providing the office space at the various locations to Humanitarian Operations rent and service charge free for the year ending 31 March 2024.
Trustees
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Darren Adler, appointed 9 June 2019
-
Mark Palmer, re-appointed 8 June 2021
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Mohamed Male Fitouri appointed 22 February 2022
Appointment of Trustees
The trustees consider recruitment of new trustees as the need arises. Applications from suitable candidates would be sought by identifying their skills, knowledge and experience needed for the effective administration of the CIO. Newly appointed trustees will be provided with information on the activities, financing and management structure of Humanitarian Operations and will be referred to the Charity Commission guidance on public benefit and code of conduct trustees should follow. The following conditions must be met for the appointment of a new trustee:
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a. Every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.
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b. The maximum number of charity trustees is 12. The charity trustees may not appoint any charity trustee if as a result the number of charity trustees would exceed the maximum.
Committees
The present governance structure is as shown below with no changes introduced during the current year to any of the committees.
Board of Trustees
The Board of Trustees has three sub-committees:
Finance & Risk Committee People Committee Fundraising Committee
- Anti Corruption Policy
Humanitarian Operations is committed to training staff correctly and to enforcing an anti- bribery culture within the charity. We operate in countries that are considered to be at high risk of corruption, so our staff and volunteers are trained in how to effectively use our practices free from any corruption.
Reference and administrative details
In the event the charity exceeds the audit threshold of gross income of more than £1 million (or more than £250,000 and with gross assets of more than £3.26 million) the trustees will arrange for their charity's accounts to be audited.
Bankers - Barclays, 1 Churchill Place Canary Wharf London E14 5HP
Humanitarian Operations ~~Annual accounts for the period~~
4/1/2023 To 3/31/2024
Period start date
| Section A Statement of financial activities g y y |
Section A Statement of financial activities g y y |
Section A Statement of financial activities g y y |
Section A Statement of financial activities g y y |
Section A Statement of financial activities g y y |
|---|---|---|---|---|
| Incoming resources (Note 3) Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Separate material item of income Other Total Resources expended (Note 5) Expenditure on: Raising funds Charitable activities Separate material item of expense Wages Other Rent Total Net gains/(losses) on investments Net income/(expenditure) Extraordinary items Transfers between funds Gains and losses on revaluation of fixed assets for the charity’s own use Other gains/(losses) Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 1 activity Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses): |
Total funds £ £ £ £ F01 F02 F04 F05 funds funds funds |
|||
| 518,237 | - | 518,237 | 54,455 | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| 518,237 | - | 518,237 | 54,455 | |
| - | - | - | - | |
| 89,483 | - | 89,483 | 10,374 | |
| 84,528 | - | 84,528 | 38,139 | |
| 334,532 | - | 334,532 | ||
| 508,542 | - | 508,542 | 48,513 | |
| 9,695 | - | 9,695 | 5,942 | |
| - | - | - | - | |
| 9,695 | - | 9,695 | 5,942 | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| 9,695 | - | 9,695 | 5,942 | |
| 6,109 | - | 6,109 | 170 | |
| 15,804 | - | 15,804 | 6,112 | |
Section B Balance sheet
| Fixed assets Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) Total fixed assets Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) Total current assets Net current assets/(liabilities) Total assets less current liabilities Provisions for liabilities Total net assets or liabilities Funds of the Charity Endowment funds (Note 27) Unrestricted funds Revaluation reserve Total funds Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27) Signed by one or two trustees on behalf of all |
£ F01 Unrestrict ed funds |
£ F02 Restricted income funds |
£ F04 Total this year |
£ F05 Total last year |
|---|---|---|---|---|
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| 60,000 | - | 60,000 | 13,865 | |
| - | - | - | - | |
| - | - | - | - | |
| 1,779 | - | 1,779 | - | |
| 61,779 | - | 61,779 | 13,865 | |
| 13,720 | - | 13,720 | 7,753 | |
| 48,059 | - | 48,059 | 6,112 | |
| 48,059 | - | 48,059 | 6,112 | |
| 32,256 | - | 32,256 | - | |
| - | - | - | - | |
| 15,804 | - | 15,804 | 6,112 | |
| - | - - - - |
- | ||
| - | - | |||
| - | ||||
| - | - | - | - | |
| Signature | Print Name | approval | ||
| Darren J. Adler | Darren J Adler | 31 01 2025 | ||
CC17a (Excel)
01/31/2025
2
Section C Notes to the accounts
Note 1 Basis of preparation
This section should be completed by all charities .
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:
An explanation as to those factors that support The Trustees have reviewed the charity’s financial position, the conclusion that the charity is a going including expected future income, expenditure, and cash flows concern; for at least the next 12 months from the date of approval of the financial statements. The Trustees believe that the charity has adequate financial resources to continue in operational existence for the foreseeable future. Accordingly, they consider it appropriate to adopt the going concern basis in preparing the financial statements. However, the Trustees remain mindful of potential financial risks, including changes in funding streams, economic conditions, and operational uncertainties. Mitigation strategies, such as diversification of income sources and cost control measures, are in place to ensure the sustainability of the charity’s activities.
Disclosure of any uncertainties that make the not applicable going concern assumption doubtful; Where accounts are not prepared on a going not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
| Yes No |
ü | * -Tick as appropriate |
|---|---|---|
| ü |
Please disclose:
(i) the nature of the change in accounting policy;
(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and
(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes ü * -Tick as appropriate No ü
Please disclose:
(i) the nature of any changes;
(ii) the effect of the change on income and expense or assets and liabilities for the current period; and
- (iii) where practicable, the effect of the change in one or more future periods.
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes ü * -Tick as appropriate No ü
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and
- (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.
CC17a (Excel)
01/31/2025
3
Section C Notes to the accounts (cont)
Note 2 Accounting policies 2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.
| Recognition of income These are included in the Statement of Financial Activities (SoFA) when: Offsetting Grants and donations Legacies Government grants The charity has received government grants in the reporting period Donated goods Support costs The charity has incurred expenditure on support costs. Volunteer help · the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and · the monetary value can be measured with sufficient reliability There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other |
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Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
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Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition claims criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Investment gains and This includes any realised or unrealised gains or losses on the sale of investments and losses any gain or loss resulting from revaluing investments to market value at the end of the year.
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| ü | ü | ü | |
| 2.3 EXPENDITURE AND LIABILITIES Liability recognition Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors Provisions for liabilities 2.4 ASSETS These are capitalised if they can be used for more than one year, and cost at least They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. Intangible fixed assets They are valued at cost. Heritage assets They are valued at cost. Investments Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. |
Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| ü | ü | ü |
| Debtors Current asset investments They are valued at fair value except where they qualify as basic financial instruments. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. |
Yes No N/a |
Yes No N/a |
Yes No N/a |
Yes No N/a |
|---|---|---|---|---|
| ü | ü | ü | ||
| Yes No N/a |
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| ü | ü | ü | ||
| Yes No N/a |
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| ü | ü | ü |
POLICIES ADOPTED not applicable ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE
Section C Notes to the accounts (cont)
Note 3 Analysis of income
| Analysis Total funds Prior year £ £ Donations and gifts 518,089 - - 518,089 - Gift Aid - - - - - Legacies - - - - - - - - - - - - - - Donated goods, facilities and services - - - - - Other - - - - Total518,089 - - 518,089 - - - - - - - - - - - - - - - - Other - - - - - Total- - - - - - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income 48 - - 48 - Dividend income - - - - - Rental and leasing income - - - - - Sundry Income 100 - - 100 - Total148- - 148 - - - - - - - - - - - - - - - - - - - - - Total - - - - - Other: Conversion of endowment funds into income - - - - - - - - - - - - - - - - - - - - Other - - - - - Total - - - - - TOTAL INCOME 518,237- -518,237- Other information: funds funds funds Donations and legacies: General grants provided by government/other Membership subscriptions and sponsorships Charitable activities: Other trading activities: Income from investments: Separate material item of income: Gain on disposal of a tangible fixed asset held Gain on disposal of a programme related Royalties from the exploitation of intellectual |
Analysis Total funds Prior year £ £ funds funds funds |
Analysis Total funds Prior year £ £ funds funds funds |
Analysis Total funds Prior year £ £ funds funds funds |
Analysis Total funds Prior year £ £ funds funds funds |
Analysis Total funds Prior year £ £ funds funds funds |
Analysis Total funds Prior year £ £ funds funds funds |
|---|---|---|---|---|---|---|
| Donations and gifts | 518,089 | - | - | 518,089 | - | |
Gift Aid |
- | - | - | - | - | |
| Legacies | - | - | - | - | - | |
| General grants provided by government/other | - | - | - | - | - | |
Membership subscriptions and sponsorships |
- | - | - | - | ||
| Donated goods, facilities and services |
- | - | - | - | - | |
Other |
- | - | - | - | ||
| Total | 518,089 | - | - | 518,089 | - | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| Interest income | 48 | - | - | 48 | - | |
| Dividend income | - | - | - | - | - | |
| Rental and leasing income | - | - | - | - | - | |
Sundry Income |
100 | - | - | 100 | - | |
Total |
148 | - | - | 148 | - | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Total | - | - | - | - | - | |
| Conversion of endowment funds into income | - | - | - | - | - | |
| Gain on disposal of a tangible fixed asset held | - | - | - | - | - | |
Gain on disposal of a programme related |
- | - | - | - | - | |
Royalties from the exploitation of intellectual |
- | - | - | - | - | |
| Other |
- | - | - | - | - | |
| Total | - | - | - | - | - | |
| 518,237 | - | - | 518,237 | - | ||
| All income in the prior year was unrestricted except for: (please provide description and amounts) |
||||||
| Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior period, please give the reason for the conversion. |
||||||
| not applicable | ||||||
| not applicable | ||||||
| Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts) |
Donations 124,864.12; Reverse Rent 42,244.12 Building works 16,349.07 in kind (free rent) 334,631.57 |
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7
Section C Notes to the accounts (cont)
Note 4 Donated goods, facilities and services
Seconded staff Use of property Goods |
Thisyear |
This year £ |
Last year £ |
|---|---|---|---|
| - | - | ||
| 334,632 | - | ||
| 54,452 | |||
| 334,632 | 54,452 | ||
| Last | year | ||
| Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services. |
Lower of cost or net realisable value | Lower of cost or net realisable value | |
| g attaching to resources from donated Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers. |
|||
| not applicable | not applicable | ||
| 70 volunteers donated 39,236 hours of volunteer services totaling £794,829.50. The services provided were for 2D Concept Art, 3D Animator, 3D Artist, Administrative, Backend Developer, Creative Designer, DevOps, eBay Logistics, Fashion Production, Frontend Developer, Game Designer, Graphic Designer, HR, Legal Advisor, Music Producer, PM/Tester, Project Managing Intern, Sales, Song Writer, Sound Designer, UI/UX Designer, Unity Developer and Web Developer. |
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Section C Notes to the accounts (cont)
Note 5 Analysis of expenditure
| Note 5 | Analysis of expenditure | Analysis of expenditure | Analysis of expenditure | Analysis of expenditure | Analysis of expenditure | Analysis of expenditure |
|---|---|---|---|---|---|---|
| Analysis p g funds: |
This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Unrestricted funds Restricted income funds |
|||||
| Other trading activities | 15,871 | - | 15,871 | - | ||
| - | - | - | - | - | - | |
| Total expenditure on raising funds |
15,871 | - | 15,871 | - | - | - |
| Expenditure on charitable |
||||||
| IT Cost ~~ti iti~~ |
2,607 | - | 2,607 | - | - | - |
| Volunteer/ Staff Costs | 1,841 | - | 1,841 | - | - | - |
| Legal | 399 | - | 399 | - | - | - |
| Staff/Volunteer |
37 | - | 37 | - | - | - |
| Total wages ~~E t~~ ~~t i i~~ |
84,528 | - | 84,528 | - | - | - |
| Employers National |
1,056 | - | 1,056 | - | - | - |
| Staff Refreshments ~~I~~ |
213 | - | 213 | - | - | - |
| Travel and Subsistence | 5,093 | - | 5,093 | - | - | - |
| Rent | 4,632 | - | 4,632 | - | - | - |
| Office Expenses | 894 | - | 894 | - | - | - |
| Business Rates | 37,440 | - | 37,440 | - | - | - |
| Electricity | 6,124 | - | 6,124 | - | - | - |
| Gas | 1,377 | - | 1,377 | - | - | - |
| Water | 677 | - | 677 | - | - | - |
| Moving and Storage |
8,289 | - | 8,289 | - | - | - |
| Internet Costs ~~E~~ |
906 | - | 906 | - | - | - |
| Postage | 45 | - | 45 | - | - | - |
| Stationery | 2,206 | - | 2,206 | - | - | - |
| Subscriptions | 1,074 | - | 1,074 | - | - | - |
| Business Insurance | 281 | - | 281 | - | - | - |
| Repairs & Renewals | 2,403 | - | 2,403 | - | - | - |
| Sundry Expenses | 35 | - | 35 | - | - | - |
| - | - | - | - | - | - | |
| - | - | - | - | - | - | |
| - | - | - | - | - | - | |
| - | - | - | - | - | - | |
| - | - | - | - | - | - | |
| Total expenditure on charitable activities |
162,155 | - | 162,155 | - | - | - |
| Separate material item of expense |
||||||
| - | - | - | - | - | - | |
| - | - | - | - | - | - | |
| - | - | - | - | - | - | |
| Total | - | - | - | - | - | - |
| Other | ||||||
| Audit & Accountancy | 516 | - | 516 | - | - | - |
| - | - | - | - | - | - | |
| - | - | - | - | - | - | |
| - | - | - | - | - | - | |
| Total other expenditure TOTAL EXPENDITURE |
516 | - | 516 | - | - | - |
| 178,542 | - | 178,542 | - | - | - |
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9
Section C Notes to the accounts
Note 6 Details of certain items of expenditure 10.1 Fees for examination of the accounts Independent examiner’s fees
| This year £ |
Last year £ |
|---|---|
| 516 | - |
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Section C Notes to the accounts
Note 11 Paid employees Please complete this note if the charity has any employees.
11.1 Staff Costs
| Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits Total staff costs This year: Last year: No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 |
This year £ |
|---|---|
| 85,584 | |
| - | |
| 5,343 | |
| 90,926 | |
| Not applicable |
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11
11.2 Average head count in the year The parts of the charity in which the employees work
| This year Number |
|
|---|---|
| Fundraising | - |
| Charitable Activities | 5 |
| Governance | - |
| IT | - |
| Total | 5 |
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(cont)
Last year £ 38,139 - 279 38,417
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Last year Number - 1 - - 1
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Section C Notes to the accounts (cont)
Note 8 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.
12.1 Please complete this note if a defined contribution pension scheme is operated.
| Amount of contributions recognised in the SOFA as an expense | Thisyear | Lastyear |
|---|---|---|
| £ - |
£ | |
| - |
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Section C Notes to the accounts (cont)
Note 9 Stocks Please complete this note if the charity holds any stock items
18.1 Please state the carrying amount of stock and work in progress analysed between activities.
| Charitable activities: Opening Added in period Expensed in period Impaired Closing Total this year Total previous year |
Stock | Stock | Donated goods | Donated goods | Work in progress |
|---|---|---|---|---|---|
| For distribution |
For resale | For distribution |
For resale | ||
| £ | £ | £ | £ | £ | |
| - | - | - | 6,049 | - | |
| - | - | - | 60,000 | - | |
| - | - | - | - 6,049 | - | |
| - | - | - | - | - | |
| - | - | - | 60,000 | - | |
| - | - | - | 60,000 | - | |
| - | - | - | - | - |
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Section C Notes to the accounts (cont)
Note 10 Creditors and accruals
20.1 Analysis of creditors
| Trade creditors Accruals and deferred income Total |
Amounts falling due within oneyear |
Amounts falling due within oneyear |
Amounts falling due after more than oneyear |
Amounts falling due after more than oneyear |
|---|---|---|---|---|
| This year £ |
Last year £ |
This year £ |
Last year £ |
|
| 45,976 | 3,753 | 32,256 | - | |
| 516 | 4,000 | - | ||
| 46,492 | 7,753 | 32,256 | - |
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17
Section C Notes to the accounts (cont)
Note 11 Cash at bank and in hand
| Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total |
This year £ |
Last year £ |
|---|---|---|
| - | - | |
| 800 | 4,709 | |
| 979 | - | |
| - | - | |
| 1,779 | 4,709 |
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Section C Notes to the accounts (cont) Note 12 Charity funds 12.1 Details of material funds held and movements during the CURRENT reporting period
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
| Fund names | Type PE, EE **R or UR *** |
Purpose and Restrictions | £ Fund balances brought forward |
Income £ |
Expenditure £ |
Transfers £ |
£ Gains and losses |
£ Fund balances carried forward |
|---|---|---|---|---|---|---|---|---|
| Unrestricted funds | 6,109 | 518,237 | - 508,542 | - | - | 15,804 | ||
| Total Funds | 6,109 | 518,237 | - 508,542 | - | - | 15,804 |
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Section C Notes to the accounts (cont)
Note 12 Charity funds (cont) 12.2 Details of material funds held and movements during the PREVIOUS reporting period
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
| Fund names | Type PE, EE **R or UR *** |
Purpose and Restrictions | £ Fund balances brought forward |
Income £ |
Expenditure £ |
Transfers £ |
£ Gains and losses |
£ Fund balances carried forward |
|---|---|---|---|---|---|---|---|---|
| Unrestricted funds | UR | 170 | 54,455 | - 48,513 | - | - | 6,112 | |
| Other funds | N/a | N/a | - | - | - | - | - | - |
| Total Funds | 170 | 54,455 | - 48,513 | - | - | 6,112 |
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Section C Notes to the accounts (cont
Note 13 Transactions with trustees and related parties
28.1 Trustee remuneration and benefits
This year
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)
Last year
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)
28.2 Trustees' expenses
No trustee expenses have been incurred (True or False)
28.3 Transaction(s) with related parties
This year
There have been no related party transactions in the reporting period (True or False)
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Last year
There have been no related party transactions in the reporting period (True or False)
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CC17a Excel 23 0113112025
CC17a Excel 24 0113112025
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ members of
Humanitarian Operations
On accounts for the year ended
31[st] March 2024
Charity no (if any)
1183873
Set out on pages
1-2
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect,:
-
the accounting records were not kept in accordance with section 130 of the Charities Act other than that disclosed below; or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached .
Signed:
December 2017
1
IER
Date: 31[st] January 2025 Name: Rachel Eden Relevant professional qualification(s) or body (if any): FCMA (Chartered Institute of Management Accountants) Address: Holy Brook Associates, Curious Lounge, 1st Floor, Pinnacle Building, Tudor Road, Reading, England, RG1 1NH Section B Disclosure
December 2017
2
IER