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2024-08-31-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 2024

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

HUMANITY CALLING

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 4
Accountants' Report 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 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 2024.

Trustees

Sophia Tunveer Ashraf

Miss Shabanam Shaheen Ahmed

Miss Shahmila Iqbal

Miss Parveen Akhtar Younis

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

Summary of the main achievements of the charity during the year

Over the past year, Humanity Calling has continued to expand its reach and deepen its impact, responding to urgent humanitarian needs and building sustainable support systems across several countries: Malawi

We continued our commitment to supporting 30 orphans through monthly food and hygiene packs, ensuring their basic needs are met consistently. Ahead of Ramadan, we distributed two months’ worth of food across three villages and provided Iftaar meals during the last ten nights of Ramadan, including Eid Day. Our Qurbani meat distribution reached vulnerable families, helping them share in the joy of Eid.

Pakistan

Our outreach in Pakistan included:

•Food Security: Iftaar and Eid meals during Ramadan and extensive food pack distributions across Sindh and Multan.

•Water Access: Installation of tube wells and solar wells, ensuring clean drinking water in remote communities. •Healthcare Support: We organised medical camps to assist those with limited access to healthcare services and provided reatments for individuals in need.

•Qurbani Distribution: Meat was shared with families facing food poverty during Eid ul-Adha.

•Masjid Construction: Multiple masjids were built in the Multan region to serve as spiritual and communal hubs.

Emergency Relief

Humanity Calling also responded to urgent crises around the world by delivering emergency relief in conflict and disaster-hit regions.This included food packs, water, shelter, medical supplies, and hygiene essentials to families affected by war, displacement, and natural disasters.

Page 2

HUMANITY CALLING

Trustees' Report

Financial review

Policy on reserves

The charity does not currently have a policy on reserves

Public benefit

Activities undertaken to further public benefit

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.

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".

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:

Page 3

HUMANITY CALLING

Trustees' Report

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.

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 28 July 2025 and signed on its behalf by:

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

Page 4

Chartered Certified Accountants' Report to the Trustees on the Preparation of the Unaudited Statutory Accounts of HUMANITY CALLING for the Year Ended 31 August 2024

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 2024 as set out on pages 7 to 16 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/ rules-and-standards/rulebook.htm.

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 the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/

october/factsheet-163-audit-exempt-companies.html. 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 28 July 2025

Page 5

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 2024.

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

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.

W rehman

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

28 July 2025

Page 6

HUMANITY CALLING

Statement of Financial Activities for the Year Ended 31 August 2024 (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
Note
Income and Endowments from:
Donations and legacies
3
Total income
Expenditure on:
Raising funds
4
Charitable activities
5
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
7,801
7,801
-
(8,248)
(8,248)
(447)
(447)
447
-
Unrestricted
funds
£
35,288
35,288
-
(7,310)
(7,310)
27,978
27,978
(27,531)
447
Restricted
funds
£
216,048
216,048
(5,340)
(197,681)
(203,021)
13,027
13,027
229,582
242,609
Restricted
funds
£
298,642
298,642
(22,161)
(164,531)
(186,692)
111,950
111,950
117,632
229,582
Total
2024
£
223,849
223,849
(5,340)
(205,929)
(211,269)
12,580
12,580
230,029
242,609
Total
2023
£
333,930
333,930
(22,161)
(171,841)
(194,002)
139,928
139,928
90,101
230,029

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note .

The notes on pages 9 to 16 form an integral part of these financial statements. Page 7

HUMANITY CALLING

(Registration number: CE018497) Balance Sheet as at 31 August 2024

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
12
Creditors: Amounts falling due within one year
13
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Other reserves
Total unrestricted funds
Total funds
2024
£
1,726
4
244,029
244,033
(3,150)
240,883
242,609
242,609
(230,029)
230,029
-
242,609
2023
£
2,353
-
237,687
237,687
(10,011)
227,676
230,029
229,582
(89,654)
90,101
447
230,029

For the financial year ending 31 August 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements on pages 7 to 16 were approved by the trustees, and authorised for issue on 28 July 2025 and signed on their behalf by:

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

The notes on pages 9 to 16 form an integral part of these financial statements. Page 8

HUMANITY CALLING

Notes to the Financial Statements for the Year Ended 31 August 2024

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 28 July 2025.

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.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

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.

Page 9

HUMANITY CALLING

Notes to the Financial Statements for the Year Ended 31 August 2024

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.

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.

Tangible fixed assets

Individual fixed assets costing £50, or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Page 10

HUMANITY CALLING

Notes to the Financial Statements for the Year Ended 31 August 2024

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 2024

3 Income from donations and legacies

Donations and legacies;
Donations from individuals
Total for 2024
Total for 2023
Unrestricted
funds
General
£
7,801
7,801
35,288
Restricted
funds
£
216,048
216,048
298,642
Total
funds
£
223,849
223,849
333,930

4 Expenditure on raising funds

a) Costs of generating donations and legacies

a) Costs of generating donations and legacies
Note
Marketing and publicity
Marketing and publicity
Total for 2024
Total for 2023
b) Investment management costs
Finance charges;
Bank charges
Total for 2024
Total for 2023
Restricted
funds
£
5,330
Note
Note
Total
2024
£
5,330
Restricted
funds
£
5,330
5,330
21,260
Restricted
funds
£
10
10
901
Total
2023
£
21,260
Total
funds
£
5,330
5,330
21,260
Total
funds
£
10
10
901

Page 12

HUMANITY CALLING

Notes to the Financial Statements for the Year Ended 31 August 2024

Total costs £

5 Expenditure on charitable activities

Note
Governance costs
6
Total for 2024
Total for 2023
Unrestricted
funds
General
£
-
8,248
8,248
7,310
Restricted
funds
£
197,681
-
197,681
164,531
Total
funds
£
197,681
8,248
205,929
171,841

Total expenditure £

In addition to the expenditure analysed above, there are also governance costs of £8,248 (2023 - £7,310) 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
Legal fees
Depreciation, amortisation and other similar costs
Other governance costs
Total for 2024
Total for 2023
Unrestricted
funds
General
£
1,050
1,508
628
5,062
8,248
7,310
Total
funds
£
1,050
1,508
628
5,062
8,248
7,310

Page 13

HUMANITY CALLING

Notes to the Financial Statements for the Year Ended 31 August 2024

7 Net incoming/outgoing resources

Net incoming resources for the year include:

Depreciation of fixed assets
Finance charges payable
8
Independent examiner's remuneration
Examination of the financial statements
2024
£
628
10
2024
£
1,050
2023
£
157
901
2023
£
1,000

9 Taxation

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

10 Tangible fixed assets

Cost
At 1 September 2023
At 31 August 2024
Depreciation
At 1 September 2023
Charge for the year
At 31 August 2024
Net book value
At 31 August 2024
At 31 August 2023
11 Debtors
Other debtors
Furniture and
equipment
£
2,510
2,510
157
627
784
1,726
2,353
Total
£
2,510
2,510
157
627
784
1,726
2,353
2024
£
4

Page 14

HUMANITY CALLING

Notes to the Financial Statements for the Year Ended 31 August 2024

12 Cash and cash equivalents

12 Cash and cash equivalents
Cash at bank
13 Creditors: amounts falling due within one year
Other creditors
Accruals
2024
£
244,029
2024
£
-
3,150
3,150
2023
£
237,687
2023
£
7,011
3,000
10,011

Page 15

HUMANITY CALLING

Notes to the Financial Statements for the Year Ended 31 August 2024

14 Analysis of net assets between funds

14 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Unrestricted
funds
General
£
1,726
244,033
(3,150)
242,609
Unrestricted
funds
General
£
2,353
237,687
(10,011)
230,029
Total funds at
31 August
2024
£
1,726
244,033
(3,150)
242,609
Total funds at
31 August
2023
£
2,353
237,687
(10,011)
230,029

Page 16

HUMANITY CALLING

Detailed Statement of Financial Activities for the Year Ended 31 August 2024

Income and Endowments from:
Donations and legacies (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
2024
£
223,849
223,849
(5,340)
(205,929)
(211,269)
12,580
12,580
Total
2023
£
333,930
333,930
(22,161)
(171,841)
(194,002)
139,928
139,928

Page 17

HUMANITY CALLING

Detailed Statement of Financial Activities for the Year Ended 31 August 2024

Donations and legacies
Appeals and donations
Appeals and donations
Raising funds
Fundraising costs
Bank charges
Charitable activities
Travelling
Charitable Project Overseas
Sundry expenses
Computer software and maintenance costs
Events Costs
Accountancy fees
Independent examiner's fee
Legal and professional fees
Depreciation of office equipment
Total
2024
£
216,048
7,801
223,849
(5,330)
(10)
(5,340)
(10,722)
(186,192)
(767)
(716)
(2,246)
(2,100)
(1,050)
(1,508)
(628)
(205,929)
Total
2023
£
298,642
35,288
333,930
(21,260)
(901)
(22,161)
(5,702)
(157,878)
(951)
(501)
(3,156)
(2,000)
(1,000)
(496)
(157)
(171,841)

Page 18

Issuer

AWR Accountants Limited

Document generated Mon, 28th Jul 2025 17:20:20 BST

Document fingerprint 6e3912cb82d4e08f642878c749c4e125

Parties involved with this document

Document processed

Party + Fingerprint

Mon, 28th Jul 2025 22:45:44 BST Tue, 29th Jul 2025 12:01:22 BST Tue, 29th Jul 2025 12:01:22 BST

waheed Rehman - Signer (ca0b4bffeb23beadc804ecbcce4741ba) Miss Shahmila Iqbal - Signer (aa7ffeb2ee7b714e491e69ede63d1e46) Suteh Fatajo - Copied In (fce69dd50b1fbe2ae71243dfc8592071)

Audit history log

Date

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Mon, 28th Jul 2025 17:20:20 BST Mon, 28th Jul 2025 17:20:20 BST

Mon, 28th Jul 2025 17:20:20 BST Mon, 28th Jul 2025 17:20:20 BST Mon, 28th Jul 2025 17:20:20 BST Mon, 28th Jul 2025 17:21:57 BST Mon, 28th Jul 2025 17:21:57 BST Mon, 28th Jul 2025 17:22:03 BST Mon, 28th Jul 2025 22:45:04 BST Mon, 28th Jul 2025 22:45:44 BST Mon, 28th Jul 2025 22:45:44 BST Mon, 28th Jul 2025 22:45:45 BST Tue, 29th Jul 2025 3:06:11 BST Tue, 29th Jul 2025 10:19:12 BST Tue, 29th Jul 2025 10:19:20 BST Tue, 29th Jul 2025 11:59:19 BST Tue, 29th Jul 2025 12:01:22 BST Tue, 29th Jul 2025 12:01:22 BST Tue, 29th Jul 2025 12:01:22 BST

Envelope generated with fingerprint d58ef1c363f24ce8ad85ebb121f09cd1 (18.133.63.166) Document generated with fingerprint 6e3912cb82d4e08f642878c749c4e125. (18.133.63.166) waheed Rehman has been assigned to this envelope. (18.133.63.166) Miss Shahmila Iqbal has been assigned to this envelope. (18.133.63.166) Suteh Fatajo has been assigned to this envelope. (18.133.63.166) Envelope generated Sent the envelope to waheed Rehman for signing Document emailed to party email waheed Rehman viewed the envelope (86.21.62.46) waheed Rehman signed the envelope (86.21.62.46) Sent the envelope to Miss Shahmila Iqbal for signing (86.21.62.46) Document emailed to party email Miss Shahmila Iqbal viewed the envelope (104.28.80.198) Miss Shahmila Iqbal viewed the envelope (79.173.166.182) Miss Shahmila Iqbal viewed the envelope (79.173.166.182) Miss Shahmila Iqbal viewed the envelope (5.133.46.4) Miss Shahmila Iqbal signed the envelope (5.133.46.4) Sent the envelope to Suteh Fatajo for signing (5.133.46.4) This envelope has been signed by all parties (5.133.46.4)

Tue, 29th Jul 2025 12:01:23 BST Document emailed to party email