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2022-08-31-accounts

Company registration number: CE018497 Charity registration number: 1184854

HUMANITY CALLING

(A company limited by guarantee)

Annual Report and Financial Statements for the Year Ended 31 August 2022

AWR Accountants Limited 37 Normanton Road Lawrence House Derby DE1 2GJ

HUMANITY CALLING

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 5
Accountants' Report 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 16

HUMANITY CALLING

Reference and Administrative Details

Charity Registration Number 1184854 Company Registration Number CE018497 The charity is incorporated in Wales. Registered Office 69/71 Bradford Road Shipley West Yourkshire BD18 3DT Independent Examiner Mr Waheed Rehman 37 Normanton Road Lawrence House Derby DE1 2GJ Accountants AWR Accountants Limited 37 Normanton Road Lawrence House Derby Derbyshire DE1 2GJ

Page 1

HUMANITY CALLING

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 August 2022.

Trustees

Sophia Tunveer Ashraf

Miss Shabanam Shaheen Ahmed

Miss Shahmila Iqbal Miss Parveen Akhtar Younis

Mr Javaad Ahmed Maqbool (term finished 9 September 2021)

Objectives and activities

Objects and aims

For the betterment of the public, our organisation is committed to alleviating the distress of individuals worldwide, irrespective of age, youth, health, disability, or social and economic challenges. This commitment is realised through the coordination and enhancement of various services, including but not limited to shelter, bedding, clothing, food, educational materials, and training. The specific services provided are determined by the discretion of our trustees

Achievements and performance

In Malawi, our efforts have focused on providing support to 30 orphans, ensuring their well-being through the distribution of monthly food and hygiene packs. Additionally, we undertook the distribution of Qurbani, facilitated the provision of pre-Ramadan food for two months across three villages, and arranged Iftaar Meals for the last ten days of Ramadan, including Eid Day. Furthermore, we contributed to the community by digging 1 borehole to ensure access to clean water in the rural parts of Malawi.

In Pakistan, we extended our assistance by providing Iftaar/Eid meals during the last ten days of Ramadan, constructing a number of masjids in the Multan area, and installing approximately 100 hand pumps and solar wells in Sindh. Food packs were distributed across Sindh and Multan, and we provided sanitation products during the covid ie hand sanitizers, wipes, face masks etc in rural Sindh. Additionally, Qurbani meat was provided to those in need.

For displaced refugees, our initiatives included the provision of Iftaar/Eid meals for the last ten days of Ramadan, along with the distribution of circa 200 food packs. We have also continued our tree plantation activities, focusing on olive, mejdoul, and cherry trees. We also supplied a number of oxygen tanks to help those suffering from Covid

In India and Bangladesh, our efforts were directed at providing Qurbani meat to the most needy in rural areas, contributing to the well-being of communities in these regions.

Financial review

Policy on reserves

The charity does not currently have a policy on reserves

Page 2

HUMANITY CALLING

Trustees' Report

Fundraising disclosures

Volunteers have helped us fundraise for these projects by reaching out to their network of family and friends.

Public benefit

Nationally, our collaborative efforts with established organisations, Simon on the Street, Neighbours in Poplar, and Khidmat Centre, have been instrumental in addressing homelessness-related issues within the United Kingdom.

Internationally, our outreach extends to various regions, including Malawi, Pakistan, Turkey & displaced refugees. In these areas, our initiatives have aimed at addressing the immediate needs of those living in poverty and subsequently empowering them to establish sustainable sources of income. Additionally, we have provided essential resources, including meat, to those facing acute needs in Bangladesh and India. These international projects are organised in partnership with existing contacts and grassroots organisations, ensuring a collaborative and impactful approach.

Crucial to the success of these initiatives is the dedicated support of volunteers who actively engage in fundraising efforts. Their outreach to family and friends significantly contributes to the financial resources necessary for the implementation of these meaningful projects.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Achievements and performance

In Malawi, our efforts have focused on providing support to 30 orphans, ensuring their well-being through the distribution of monthly food and hygiene packs. Additionally, we undertook the distribution of Qurbani, facilitated the provision of pre-Ramadan food for two months across three villages, and arranged Iftaar Meals for the last ten days of Ramadan, including Eid Day. Furthermore, we contributed to the community by digging 1 borehole to ensure access to clean water in the rural parts of Malawi.

In Pakistan, we extended our assistance by providing Iftaar/Eid meals during the last ten days of Ramadan, constructing a number of masjids in the Multan area, and installing approximately 100 hand pumps and solar wells in Sindh. Food packs were distributed across Sindh and Multan, and we provided sanitation products during the covid ie hand sanitizers, wipes, face masks etc in rural Sindh. Additionally, Qurbani meat was provided to those in need.

For displaced refugees, our initiatives included the provision of Iftaar/Eid meals for the last ten days of Ramadan, along with the distribution of circa 200 food packs. We have also continued our tree plantation activities, focusing on olive, mejdoul, and cherry trees. We also supplied a number of oxygen tanks to help those suffering from Covid

In India and Bangladesh, our efforts were directed at providing Qurbani meat to the most needy in rural areas, contributing to the well-being of communities in these regions.

Page 3

HUMANITY CALLING

Trustees' Report

Financial review

Policy on reserves

The charity does not currently have a policy on reserves

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: Sophia Tunveer Ashraf Miss Shabanam Shaheen Ahmed Miss Shahmila Iqbal Miss Parveen Akhtar Younis

Structure, governance and management

Nature of governing document

Constitution

Recruitment and appointment of trustees

Appointed every 3 years by a resolution pass at a properly convened meeting of the trustees.

Statement of trustees' responsibilities

The trustees (who are also the directors of HUMANITY CALLING for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 4

HUMANITY CALLING

Trustees' Report

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

Approved by the trustees of the charity on 17 November 2023 and signed on its behalf by:

......................................... Miss Shahmila Iqbal Trustee

Page 5

Chartered Accountants' Report to the Trustees on the Preparation of the Unaudited Statutory Accounts of HUMANITY CALLING for the Year Ended 31 August 2022

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HUMANITY CALLING for the year ended 31 August 2022 as set out on pages 8 to 16 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW) we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/ members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of HUMANITY CALLING, as a body, in accordance with the terms of our engagement letter dated 4 October 2021. Our work has been undertaken solely to prepare for your approval the financial statements of HUMANITY CALLING and state those matters that we have agreed to state to the board of directors of HUMANITY CALLING, as a body, in this report, in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HUMANITY CALLING and its board of directors as a body for our work or for this report.

It is your duty to ensure that HUMANITY CALLING has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and of HUMANITY CALLING. You consider that HUMANITY CALLING is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of HUMANITY CALLING. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

AWR Accountants Limited 37 Normanton Road Lawrence House Derby Derbyshire DE1 2GJ

17 November 2023

Page 6

HUMANITY CALLING

Independent Examiner's Report to the trustees of HUMANITY CALLING ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2022.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ACCA, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of HUMANITY CALLING as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and 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.

...................................... Waheed Rehman ACCA 37 Normanton Road Lawrence House Derby DE1 2GJ

17 November 2023

Page 7

HUMANITY CALLING

Statement of Financial Activities for the Year Ended 31 August 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Total income
Expenditure on:
Raising funds
4
Charitable activities
5
Total expenditure
Net (expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
13
Income and Endowments from:
Donations and legacies
Other income
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
£
269,128
269,128
(10,317)
(347,319)
(357,636)
(88,508)
(88,508)
60,977
(27,531)
Note
3
4
5
13		 Restricted
funds
£
117,632
117,632
-
-
-
117,632
117,632
-
117,632
Unrestricted
funds
£
130,529
1
130,530
(15,860)
(91,348)
(107,208)
23,322
23,322
37,655
60,977		 Total
2022
£
386,760
386,760
(10,317)
(347,319)
(357,636)
29,124
29,124
60,977
90,101
Total
2021
£
130,529
1
130,530
(15,860)
(91,348)
(107,208)
23,322
23,322
37,655
60,977

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 13.

The notes on pages 10 to 16 form an integral part of these financial statements. Page 8

HUMANITY CALLING

(Registration number: CE018497) Balance Sheet as at 31 August 2022

Note
Current assets
Debtors
10
Cash at bank and in hand
11
Creditors: Amounts falling due within one year
12
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Other reserves
Total unrestricted funds
Total funds
13		 2022
£
103,421
-
103,421
(13,320)
90,101
117,632
(88,508)
60,977
(27,531)
90,101		 2021
£
-
69,857
69,857
(8,880)
60,977
-
23,322
37,655
60,977
60,977

For the financial year ending 31 August 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The financial statements on pages 8 to 16 were approved by the trustees, and authorised for issue on 17 November 2023 and signed on their behalf by:

......................................... Miss Shahmila Iqbal Trustee

The notes on pages 10 to 16 form an integral part of these financial statements. Page 9

HUMANITY CALLING

Notes to the Financial Statements for the Year Ended 31 August 2022

1 Charity status

The charity is limited by guarantee, incorporated in Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.

The address of its registered office is: 69/71 Bradford Road Shipley West Yourkshire BD18 3DT

These financial statements were authorised for issue by the trustees on 17 November 2023.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

HUMANITY CALLING meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Page 10

HUMANITY CALLING

Notes to the Financial Statements for the Year Ended 31 August 2022

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Page 11

HUMANITY CALLING

Notes to the Financial Statements for the Year Ended 31 August 2022

3 Income from donations and legacies

Donations and legacies;
Donations from individuals
Gift aid reclaimed
Total for 2022
Total for 2021		 Unrestricted
funds
General
£
181,109
88,019
269,128
130,529		 Restricted
funds
£
117,632
-
117,632
-		 Total
funds
£
298,741
88,019
386,760
130,529

4 Expenditure on raising funds

a) Costs of generating donations and legacies

Note
Marketing and publicity
Marketing and publicity
Total for 2022
Total for 2021
b) Investment management costs
Finance charges;
Bank charges
Total for 2022
Total for 2021		 Unrestricted
funds
General
£
10,272
Note
Note		 Total
2022
£
10,272
Unrestricted
funds
General
£
10,272
10,272
15,599
Unrestricted
funds
General
£
45
45
261		 Total
2021
£
15,599
Total
funds
£
10,272
10,272
15,599
Total
funds
£
45
45
261

Page 12

HUMANITY CALLING

Notes to the Financial Statements for the Year Ended 31 August 2022

Total costs £

5 Expenditure on charitable activities

Note
Governance costs
6
Total for 2022
Total for 2021		 Unrestricted
funds
General
£
342,246
5,073
347,319
91,348		 Total
funds
£
342,246
5,073
347,319
91,348
Total
expenditure
£

In addition to the expenditure analysed above, there are also governance costs of £5,073 (2021 - £5,025) which relate directly to charitable activities. See note 6 for further details.

6 Analysis of governance and support costs

Governance costs

Independent examiner fees
Other fees paid to examiners
Other governance costs
Total for 2022
Total for 2021		 Unrestricted
funds
General
£
1,440
3,633
5,073
5,025		 Total
funds
£
1,440
3,633
5,073
5,025

Page 13

HUMANITY CALLING

Notes to the Financial Statements for the Year Ended 31 August 2022

7 Net incoming/outgoing resources

Net incoming resources for the year include:

Finance charges payable
8
Independent examiner's remuneration
Examination of the financial statements		 2022
£
45
2022
£
1,440		 2021
£
261
2021
£
1,440

9 Taxation

The charity is a registered charity and is therefore exempt from taxation.

10 Debtors

10 Debtors
Accrued income
Other debtors
11 Cash and cash equivalents
Cash at bank
12 Creditors: amounts falling due within one year
Other creditors
Accruals		 2022
£
-
2022
£
8,880
4,440
13,320		 2022
£
88,019
15,402
103,421
2021
£
69,857
2021
£
4,440
4,440
8,880

Page 14

HUMANITY CALLING

Notes to the Financial Statements for the Year Ended 31 August 2022

13 Funds

13 Funds
Unrestricted funds
General
Restricted funds
Total funds
Unrestricted funds
General		 Balance at 1
September
2021
£
60,977
-
60,977
Balance at 1
September
2020
£
37,655		 Incoming
resources
£
269,128
117,632
386,760
Incoming
resources
£
130,530		 Resources
expended
£
(357,636)
-
(357,636)
Resources
expended
£
(107,208)		 Balance at 31
August 2022
£
(27,531)
117,632
90,101
Balance at 31
August 2021
£
60,977

Page 15

HUMANITY CALLING

Notes to the Financial Statements for the Year Ended 31 August 2022

14 Analysis of net assets between funds

14 Analysis of net assets between funds
Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
103,421
(13,320)
90,101
Unrestricted
funds
General
£
69,857
(8,880)
60,977		 Total funds at
31 August
2022
£
103,421
(13,320)
90,101
Total funds at
31 August
2021
£
69,857
(8,880)
60,977

Page 16

HUMANITY CALLING

Statement of Financial Activities by fund for the Year Ended 31 August 2022

Unrestricted Funds

Unrestricted Funds
Income and Endowments from:
Donations and legacies
Other income
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net (expenditure)/income
Reconciliation of funds
Total funds carried forward		 Total
Unrestricted
Funds
2022
£
269,128
-
269,128
(10,317)
(347,319)
(357,636)
(88,508)
(88,508)		 Total
Unrestricted
Funds
2021
£
130,529
1
130,530
(15,860)
(91,348)
(107,208)
23,322
23,322

This page does not form part of the statutory financial statements. Page 17

HUMANITY CALLING

Statement of Financial Activities by fund for the Year Ended 31 August 2022

Restricted Funds

Restricted Funds
Income and Endowments from:
Donations and legacies
Total income
Expenditure on:
Net income
Reconciliation of funds
Total funds carried forward		 Total
Restricted
Funds
2022
£
117,632
117,632
117,632
117,632		 Total
Restricted
Funds
2021
£
-
-
-
-

This page does not form part of the statutory financial statements. Page 18

HUMANITY CALLING

Detailed Statement of Financial Activities for the Year Ended 31 August 2022

Income and Endowments from:
Donations and legacies (analysed below)
Other income (analysed below)
Total income
Expenditure on:
Raising funds (analysed below)
Charitable activities (analysed below)
Total expenditure
Net income
Reconciliation of funds
Total funds carried forward		 Total
2022
£
386,760
-
386,760
(10,317)
(347,319)
(357,636)
29,124
29,124		 Total
2021
£
130,529
1
130,530
(15,860)
(91,348)
(107,208)
23,322
23,322

This page does not form part of the statutory financial statements. Page 19

HUMANITY CALLING

Detailed Statement of Financial Activities for the Year Ended 31 August 2022

Donations and legacies
Appeals and donations
Appeals and donations
Gift Aid tax reclaimed
Other income
Bank Interest
Raising funds
Fundraising costs
Bank charges
Charitable activities
Travelling
Charitable Project Overseas
Food & Family Support
Homeless Support
Sundry expenses
Events Costs
Accountancy fees
Independent examiner's fee
Legal and professional fees		 Total
2022
£
117,632
181,109
88,019
386,760
-
-
(10,272)
(45)
(10,317)
(1,000)
(340,051)
-
-
(1,195)
(633)
(3,000)
(1,440)
-
(347,319)		 Total
2021
£
-
106,098
24,431
130,529
1
1
(15,599)
(261)
(15,860)
-
(80,779)
(3,632)
(775)
(1,137)
(385)
(3,000)
(1,440)
(200)
(91,348)

This page does not form part of the statutory financial statements. Page 20