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2025-08-31-accounts

Charity registration number: 1184854

HUMANITY CALLING TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

AWR Accountants Limited

Humanity Calling Contents

Page
Trustees' Report 1—3
Independent Examiner's Report 4
Statement of Financial Activities 5
Comparative Statement of Financial Activities 6
Statement of Financial Position 7
Notes to the Financial Statements 8—11
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 12

Humanity Calling Trustees' Report For The Year Ended 31 August 2025

The trustees present their report and the financial statements for the year ended 31 August 2025.

Objectives and Activities

Aims and Objectives

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.

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 Charity Commission’s guidance on public benefit.

Achievements and Performance

Main Achievements

During the year ended 31 August 2025, the trustees of Humanity Calling oversaw the delivery of charitable programmes across several countries. The charity continued to fulfil its objects by providing essential relief and development support to vulnerable individuals and communities, with particular focus on food security, clean water, healthcare, and emergency assistance. The trustees confirm that they have had regard to the Charity Commission’s guidance on public benefit in planning and reviewing the charity’s activities.

Malawi

The charity maintained its ongoing support for 30 orphaned children through the provision of monthly food and hygiene packs, ensuring continuity of care and meeting essential needs throughout the year. In advance of Ramadan, food distributions were carried out across three villages, covering a two-month supply. Iftaar meals were provided during the final ten nights of Ramadan, including Eid al-Fitr. Qurbani meat was also distributed to vulnerable families during Eid alAdha.

Pakistan

Charitable activities in Pakistan were delivered across multiple regions and encompassed the following areas:

Yemen

The charity extended its orphan support programme to Yemen during the year, providing assistance to more than 30 orphaned children. Support was directed at meeting the essential needs of some of the most vulnerable children in one of the world’s most severely affected humanitarian crises.

Emergency Relief

The charity responded to a number of humanitarian crises during the year, providing emergency relief to individuals and families in conflict-affected and disaster-hit regions. Assistance delivered included food packs, clean water, temporary shelter, medical supplies, and hygiene essentials, targeted at those displaced by war or affected by natural disasters.

Financial Review

Reserves Policy

The charity does not currently have a policy on reserves

Structure, Governance and Management

Page 1

Humanity Calling Trustees' Report (continued) For The Year Ended 31 August 2025

Governing Document

It is governed by a Constitution, through a Trust.

Trustee Selection Methods

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

Reference and Administrative Details

Trustees

Miss Shahmila Iqbal Miss Sophia Ashraf Mrs Parveen Younis Miss Shabnam Ahmed

Charity Number

1184854

Principal Address

69/71 Bradford Road Shipley BD18 3DT

Independent Examiner

Waheed Rehman ACCA AWR Accountants Limited Chartered Certified Accountants Lawrence House Lawrence Business Centre, 37 Normanton Road Derby DE1 2GJ

Page 2

Humanity Calling Trustees' Report (continued) For The Year Ended 31 August 2025

Statement of Trustees' Responsibilities

The trustees 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).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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

The trustees' report was approved by the board of trustees and signed on its behalf by:

Miss Shahmila Iqbal

Trustee 26 Jun 2026 Date

Page 3

Humanity Calling Independent Examiner's Report to the Trustees of Humanity Calling For The Year Ended 31 August 2025

I report to the trustees on my examination of the accounts of Humanity Calling (the Trust) for the year ended 31 August 2025.

Responsibilities and Basis of Report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

Since the Trust’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 The Association of Chartered Certified Accountants, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

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

  3. the accounts do not comply with the applicable requirements concerning the form and contents 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 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.

26 Jun 2026 Waheed Rehman ACCA

Date AWR Accountants Limited Chartered Certified Accountants Lawrence House Lawrence Business Centre, 37 Normanton Road Derby DE1 2GJ

Page 4

Humanity Calling Statement of Financial Activities For The Year Ended 31 August 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
EXPENDITURE ON:
Raising funds
5
Charitable activities:
5
Governance costs
Project costs
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
12
Unrestricted
funds
£
36,188
Restricted
funds
£
342,278
2025
Total
funds
£
378,466
2024
Total
funds
£
223,930
-
(10,633 )
-
(23,390 )
-
(268,886 )
(23,390 )
(10,633 )
(268,886 )
(5,340 )
(8,248 )
(197,681 )
(10,633 ) (292,276 ) (302,909 ) (211,269 )
25,555 50,002 75,557 12,661
25,555
-
50,002
242,690
75,557
242,690
12,661
230,029
25,555 292,692 318,247 242,690

The notes on pages 8 to 11 form part of these financial statements.

Page 5

Humanity Calling Comparative Statement of Financial Activities For The Year Ended 31 August 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
EXPENDITURE ON:
Raising funds
5
Charitable activities:
5
Governance costs
Project costs
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
12
Unrestricted
funds
£
7,801
Restricted
funds
£
216,129
2024
Total
funds
£
223,930
-
(8,248 )
-
(5,340 )
-
(197,681 )
(5,340 )
(8,248 )
(197,681 )
(8,248 ) (203,021 ) (211,269 )
(447 ) 13,108 12,661
(447 )
447
13,108
229,582
12,661
230,029
- 242,690 242,690

The notes on pages 8 to 11 form part of these financial statements.

Page 6

Humanity Calling Statement of Financial Position As At 31 August 2025

Notes
FIXED ASSETS
Tangible Assets
9
CURRENT ASSETS
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
11
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Restricted Funds
Unrestricted Funds
TOTAL FUNDS
12
On behalf of the board
Miss Shahmila Iqbal
Trustee
te
Humanity Calling
26 Jun 2026
Unrestricted
funds
£
1,098
Restricted
funds
£
-
2025
Total
funds
£
1,098
2024
Total
funds
£
1,726
1,098
-
-
323,114
1,098
323,114
1,726
244,114
-
-
323,114
(5,965 )
323,114
(5,965 )
244,114
(3,150 )
- 317,149 317,149 240,964
1,098 317,149 318,247 242,690
1,098 317,149 318,247 242,690
292,692
25,555
242,690
-
318,247 242,690

The notes on pages 8 to 11 form part of these financial statements.

Page 7

Humanity Calling Notes to the Financial Statements For The Year Ended 31 August 2025

1. General Information

Humanity Calling is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1184854 . The principal address is 69/71 Bradford Road, Shipley, BD18 3DT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

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.

2.3. Resources Expended

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.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% straight line

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Donations and gifts
Donations and gifts
Unrestricted
funds
£
36,188
Restricted
funds
£
342,278
2025
Total
funds
£
378,466
Unrestricted
funds
£
7,801
Restricted
funds
£
216,129
2024
Total
funds
£
223,930

Page 8

Humanity Calling Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

4. Net Income/(Expenditure)

The net income is stated after charging/(crediting):

Depreciation of tangible fixed assets - owned

2025 2024
£ £
628 628

5. Analysis of Expenditure

Raising funds
Governance costs
Project costs
Raising funds
Governance costs
Project costs
.
Support Costs
Employee costs
General administration
Depreciation
Governance costs
Activities
undertaken
directly
£
23,390
-
-
Support
costs
(see note 6 )
£
-
10,633
268,886
2025
Total
£
23,390
10,633
268,886
23,390 279,519 302,909
Activities
undertaken
directly
£
5,340
716
-
Support
costs
(see note 6 )
£
-
7,532
197,681
2024
Total
£
5,340
8,248
197,681
6,056 205,213 211,269
Governance
costs
£
-
5,757
628
4,248
Project costs
£
19,995
248,891
-
-
2025
Total
£
19,995
254,648
628
4,248
10,633 268,886 279,519

6. Support Costs

Page 9

Humanity Calling Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

Employee costs
General administration
Depreciation
Governance costs
7.
Independent Examiner's Remuneration
Independent examination of the financial statements
8.
Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
9.
Tangible Assets
Cost
As at 1 September 2024
As at 31 August 2025
Depreciation
As at 1 September 2024
Provided during the period
As at 31 August 2025
Net Book Value
As at 31 August 2025
As at 1 September 2024
11.
Creditors: Amounts Falling Due Within One Year
Other creditors
Accruals and deferred income
Governance
costs
£
-
2,246
628
4,658
Governance
costs
£
-
2,246
628
4,658
Project costs
£
10,722
186,959
-
-
2024
Total
£
10,722
189,205
628
4,658
7,532 197,681 205,213
2025
£
1,100
2025
£
2,657
3,308
5,965
2024
as restated
£
1,050
Computer
Equipment
£
2,510
2,510
784
628
1,412
1,098
1,726
2024
as restated
£
-
3,150
3,150

Page 10

Humanity Calling Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

12. Movement in Funds

Unrestricted funds
General:
General unrestricted fund
Restricted funds
General restricted
Total funds
Unrestricted funds
General:
General unrestricted fund
Restricted funds
General restricted
Total funds
As at 1
September
2024
£
-
242,690
Income
£
36,188
342,278
Expenditure
£
(10,633 )
(292,276 )
As at 31
August 2025
£
25,555
292,692
242,690 378,466 (302,909 ) 318,247
As at 1
September
2023
£
447
229,582
Income
£
7,801
216,129
Expenditure
£
(8,248 )
(203,021 )
As at 31
August 2024
£
-
242,690
230,029 223,930 (211,269 ) 242,690

13. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

14. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 11

Humanity Calling Detailed Statement of Financial Activities For The Year Ended 31 August 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
EXPENDITURE ON:
Raising funds
Seeking donations and legacies
Marketing and advertising costs
Bank charges
Charitable Activities:
Governance costs
Seeking donations and legacies
Computer and IT repairs and maintenance
Training seminars and workshops
Depreciation of computer equipment
Independent examiner's fees
Accountancy fees
Legal fees
Project costs
Travel expenses
Charitable donations
Sundry expenses
NET INCOME
2025
Total
funds
£
378,466
2024
Total
funds
£
223,930
378,466 223,930
378,466
(5,181)
(17,922)
(287)
223,930
-
(5,330)
(10)
(23,390)
-
(571)
(5,186)
(628)
(1,100)
(2,208)
(940)
(5,340)
(716)
-
(2,246)
(628)
(1,050)
(2,100)
(1,508)
(10,633)
(19,995)
(248,655)
(236)
(8,248)
(10,722)
(186,192)
(767)
(268,886) (197,681)
(302,909) (211,269)
75,557 12,661

Page 12

Issuer

AWR Accountants Limited

Document generated Thu, 25th Jun 2026 15:04:04 BST Document fingerprint d39280bf367a8094de32e51ebf5424ac

Parties involved with this document

Document processed

Party + Fingerprint

Fri, 26th Jun 2026 16:42:31 BST Fri, 26th Jun 2026 17:52:56 BST Fri, 26th Jun 2026 17:52:56 BST

Miss Shahmila Iqbal - Signer (0dc869c8a5b832601e2b8c0294c5634c) waheed Rehman - Signer (2a10002855fcbd3d2dc5bc617b51f690) Suteh Fatajo - Copied In (7a275017d38a56836b0eb76cc064946e)

Audit history log

Date

Action

Thu, 25th Jun 2026 15:04:04 BST Envelope generated with fingerprint 5cf8a87bcaf705015535bd58ec9e2c66 (35.176.231.177) Thu, 25th Jun 2026 15:04:04 BST Document generated with fingerprint d39280bf367a8094de32e51ebf5424ac. (35.176.231.177) Thu, 25th Jun 2026 15:04:04 BST Miss Shahmila Iqbal has been assigned to this envelope. (35.176.231.177) Thu, 25th Jun 2026 15:04:04 BST waheed Rehman has been assigned to this envelope. (35.176.231.177) Thu, 25th Jun 2026 15:04:04 BST Suteh Fatajo has been assigned to this envelope. (35.176.231.177) Thu, 25th Jun 2026 15:04:12 BST Document emailed to party email Fri, 26th Jun 2026 16:41:41 BST Miss Shahmila Iqbal viewed the envelope (78.100.180.187) Fri, 26th Jun 2026 16:42:31 BST Miss Shahmila Iqbal signed the envelope (78.100.180.187) Fri, 26th Jun 2026 16:42:31 BST Sent the envelope to waheed Rehman for signing (78.100.180.187) Fri, 26th Jun 2026 16:42:31 BST Document emailed to party email Fri, 26th Jun 2026 17:50:08 BST waheed Rehman viewed the envelope (86.21.91.149) Fri, 26th Jun 2026 17:52:56 BST waheed Rehman signed the envelope (86.21.91.149) Fri, 26th Jun 2026 17:52:57 BST Sent a copy of the envelope to Suteh Fatajo (86.21.91.149) Fri, 26th Jun 2026 17:52:57 BST This envelope has been signed by all parties (86.21.91.149) Fri, 26th Jun 2026 17:52:57 BST Signed document confirmation emailed to party email (86.21.91.149) Fri, 26th Jun 2026 17:52:57 BST Signed document confirmation emailed to party email (86.21.91.149) Fri, 26th Jun 2026 17:52:57 BST Signed document confirmation emailed to party email (86.21.91.149) Fri, 26th Jun 2026 17:52:57 BST Signed document confirmation emails have been sent to all parties. Document URL:

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60365d70bd01 (86.21.91.149) Document emailed to party email

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