2023-12-31-accounts

HUMAN STUDY UK

ANNUAL REPORT & ACCOUNTS Jan-Dec 2023

HUMAN STUDY UK - ANNUAL REPORT & ACCOUNTS 2023

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Annual Report & Accounts 2023

“Education is the most powerful weapon you can use to change the world.” Nelson Mandela

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Contents
Foreword	1
About Human Study UK	2-3
Our model	4-5
Syria update	6-8
Graduates	9-11
Priorities	12
Financial review	13-15
Accounts	16-21

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Foreword

We’d like to start by saying a huge congratulations to our students from, and working in, Syria. All of whom graduated in 2023.

Fatima, Luai, Ahmed, Khaled, Humam, Salah, Assad and Abdulrahim we salute you! Seeing how hard you have worked to complete your degrees, whilst working full time, in a second language and often whilst war raged around you is truly magnificent. Whilst lots of charities talk about empowering people, we know that you all empowered yourselves by using our tuition to become leaders in prosthetics and orthotics (P&O), across and beyond the Middle East. We are privileged to have been able to help you all become the magnificent clinicians and teachers you are today.

Secondly, we want to thank the Sir Bobby Charlton Foundation, whose financial help, flexible support and excellent relationship management made this course possible. Special thanks go Donna Moss Seymour, an all-round lovely person to work with; we know she is missed by many following her departure from the foundation.

We would also like to thank Christian, Emina and their incredible team at Human Study Germany, in whose shadow and footsteps we are privileged to walk. The way our sister organisation operates, their generosity to us and the incredible dedication to helping everyone access good prosthetic and orthotic services is phenomonal and we all feel incredibly privileged to get to work alongside them. As a much larger, longer established and well-known organisation, there is much they are capable of doing that we are unable to do without their help. To have their support, services and team wrapped around as needed, to supplement our own volunteer capacity, allows us to work together to help more people access P&O services. We flex how we work together and trust is total and reciprocal throughout both of our organisations. We do more together than we could do individually.

Our role in relation to our sister organisation is evolving, and over the next few years we will be looking at what elements of their service delivery we can replicate in the UK. We can see that the UK is experiencing a severe P&O recruitment and training crisis. When UK graduates typically arrive in NHS and privately owned clinics they are often without the skills and experience to work effectively with patients. We can also see that demographic changes and rates of attrition from the profession will only make matters worse in the coming years. Our priority for the next couple of years is to increase our capacity in the UK in order to help respond to this recruitment and training crisis at home, as well as overseas. It is worrying to us that in the 21st Century NHS, the levels of vacancies and inability to train people appropriately is as stark as it currently appears to be. Should an opportunity arise to help address this we want to be able to scale quickly and effectively to be part of the solution to an increasingly obvious problem.

We would like to thank the Board for their hard work and engagement throughout the year. We look forward to working with them in 2024 to progress the work of Human Study and to help people with disabilities to get access to the P&O services and devices they need to live independent and active lives.

Thank you to Yvonne O’Connor from Framptoms & Co in Eastbourne who has, yet again, turned around our independent review with incredible efficiency and good humour. We think she is a brilliant charity accountant and would highly recommend her to everyone. ([e-mail])

Ailsa Saltrese (Chair) & Julie Eason (CEO)

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About Human Study UK

We train prosthetic and orthotic professionals

internationally accredited standards. We are building the foundation for sustainable, locally-run rehabilitation services. We are enabling people with a disability to get mobile, so they can live healthy, active, independent lives.

Because access to rehabilitation

is a human right

Human Study is a UK charity delivering education in prosthetics and orthotics (P&O).

We train Prosthetists/Orthotists: rehabilitation specialists who make and fit prosthetic limbs and orthotic braces. As a result of our work, people who have been disabled by war, poverty or disease have the chance to walk again, work again, go to school again, play and socialise again: to live again.

We do things differently.

Unlike most schools, our students don’t come to us, because they can’t. We take our training to our students. Wherever there is a need.

Innovation. Education.

We have developed a unique, innovative blended learning programme for countries where there is an urgent need, low capacity and lack of infrastructure.

We deliver our training in war zones, where people are losing limbs to landmines, bombs and bullets. We also train in areas recovering from disasters, whether natural or man-made in low-income countries, where lack of healthcare leaves people with disabilities vulnerable to disease and trapped in the cycle of poverty.

Wherever there is a need, Human Study is ready to respond : educating the technicians and rehabilitation specialists and training the trainers - to

1 in 10: The challenge.

Worldwide, there are an estimated 40 million people with disabilities who need prosthetic and orthotic services. 30 million of these people – including 10 million children – live in countries affected by conflict and poverty.

People who use prosthetics and orthotics include amputees who have lost limbs as a result of conflict, accidents, disasters or disease; people born with missing limbs; and people who need support as a result of injury, aging, or conditions such as scoliosis, polio or cerebral palsy.

These figures are set to rise, due to our aging population, the prevalence of diseases such as diabetes, and the increasing number of conflicts in the world. Ukraine, for example, is now the most landmine-polluted country on Earth.

Today in the Global South, only 1 in 10 people with disabilities has access to the prosthetic and orthotic services they need.

The cycle of poverty

In low income and conflict-affected countries where we primarily work, there are many barriers preventing people from accessing rehabilitation services, including lack of trained personnel, lack of facilities and lack of awareness.

The result: people with disabilities are isolated, stigmatised and dependent. They are unable to access their fundamental rights to education, employment and healthcare. They are unable to participate in family and community life. They are trapped in the cycle of poverty.

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HUMAN STUDY UK - ANNUAL REPORT & ACCOUNTS 2023

About Human Study UK

Our vision A world in which everyone who needs a prosthetic or orthotic device has access to timely, affordable, high quality rehabilitation services - whichever country they live in.

Our mission To make education in prosthetics and orthotics accessible in every country - especially in countries affected by conflict and poverty.

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HUMAN STUDY UK - ANNUAL REPORT & ACCOUNTS 2023

Our model

Blended learning & train the trainer

We use a ‘train the trainer’ approach, delivered through our specially developed blended learning education programme. We use a combination of online teaching utilising multimedia tools, with faceto-face, hands-on practical workshops and assessments.

We designed our programme to make it easier to deliver P&O training in countries affected by war, disasters, poverty and lack of infrastructure. Human Study’s founder, Christian Schlierf, developed this approach as a result of his experiences working as a Prosthetist/ Orthotist in Iran after the 2004 earthquake, and in Southeast Europe after the Balkans war.

SCOPe for continued professional development

Human Study also delivers Specialised Courses in Orthotics and Prosthetics – SCOPe – designed to be accessible and flexible.

We built our courses utilising an innovative curriculum design. We support Prosthetists/Orthotists to further develop their existing skills in order to effectively meet the needs of people with disabilities in their communities.

With SCOPe, Prosthetists/Orthotists follow a series of short, highly specialised courses whilst maintaining employment.

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Our model continued

Challenges:

War usually means closed borders. Students often cannot leave their home countries to study overseas.

And in times of trouble we want to stay close to our families.

If we take trainees away from the clinics where they work, for long periods of time, this will have an impact on delivery of services to people who need them most urgently.

P&O training materials are mostly in English and students may lack English skills. This is a huge barrier and if courses are not translated, only people with good English can be educated.

Students might have different education levels, ranging from primary school to degree level.

And in low-income countries, there is a lack of local teachers, meaning an over-reliance on outside expertise.

Our approach:

Human Study students are typically working in clinics supporting people who need P&O support, but without the experience to deliver a consistent service. Our students are able to stay in their jobs, support their families and continue providing services to the people that urgently need them.

Where possible, we translate P&O training materials into local languages which greatly speeds up and enhances training.

We offer courses at all levels, including entry level. We even develop pre-entry, Level Zero courses where needed!

And we Train the Trainers, building local capacity to levels accredited by ISPO.

Our approach is also good for the environment, reducing international travel and minimising our carbon footprint.

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Syria update

Human Study UK’s first project was the training of 8 Bachelor’s degree Professional Prosthetist/Orthotists in Syria. This is an ‘upgrade’ training, lifting the skills of these clinicians from Associate level (formerly ISPO Category 2) to Professional level (formerly ISPO Category 1): the highest level of clinician, qualified to teach.

We are pleased to report that we completed this project successfully in 2023. Our Bachelor’s graduates have become the first ISPO accredited P&O Trainers in the region.

Completing this project demanded flexibility from our faculty, students and partners, as we dealt with the dual challenges of ongoing conflict and COVID 19.

Our model delivers 6 semesters of theoretical teaching online, followed by 2-week onsite practical workshops culminating in final exams. The pandemic resulted in travel restrictions, making it difficult for our tutors to get into Syria to deliver the practical training. We developed an alternative plan to deliver this training in neighbouring Turkey, however not all of our students could cross the border. This meant improvising our teaching approach in the final modules of the course, with the help of our exceptional students. Our highest scoring trainee teacher, Luai Alhallak, travelled to Reyhanli in Turkey for the practical training and assessment. On successful completion of each practical module, he headed back to Syria to train his fellow students who were unable to get to Turkey. This would not have been our preferred model, however Luai was already working as the head of training for our partner clinic, and we have known him as a P&O professional for 10 years. We were therefore confident in Luai’s abilities, and he did Human Study, his colleagues and fellow students proud.

These challenges meant that we had to extend the timetable for the

students’ final examinations. In addition, due to the many complications and restrictions caused by COVID 19, as well as difficulties with students’ visas and travel restrictions, we and our partners at Mahidol University decided to organise the final practical exams completely online. We had to develop a

new exam setting that satisfied the criteria and standards of both Mahidol University and international certification body, ISPO.

Holding the exams online was efficient in terms of accessibility and overcoming the travel restrictions, but very challenging due to an enormous increase in the amount of time and resources needed from HS and Mahidol in comparison to the standard onsite examinations.

Schedules were complex, since each student had to prepare and organise each workstation and find a patient for each exam. There was also the issue relating to multiple time zones for the examination commission from Thailand (from Mahidol University), the other examiners from other countries, plus the location of the student, coordinator and IT support.

Internet connection during the final exams was also a challenge for most of our students, since they had to do their practical exams in their P&O workshops, where the internet connection is often poor.

Our students persisted and adapted despite the numerous challenges they faced - both personal and professional.

The final, practical, online exams took place from October 2022 – February 2023.

All students successfully completed all final practical exams. One student (who alongside managing the challenges everyone else faced, had also given birth to her second child during the course) had to retake her theory exam due to her language skills; after additional language tuition, she passed that on retaking. All 8 students graduated with ISPO Professional certificates and Bachelor of P&O degrees from Mahidol University.

This is a major milestone in the development of P&O capacity in Syria and the region.

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Syria update continued

Key achievements

100% of students graduated from the course.

All modules were completed by all students, as originally planned - although not always to original timetables, thanks to COVID 19.

100% of students are employed upon graduation, in the region and beyond.

We met or exceeded 100% of initial project targets, although timetables had to be adjusted where necessary.

We graduated the first female P&O teacher in the Arabic speaking world, in turn capable of training, supporting and mentoring the next generation of female clinicians in the region. This is especially important as Syrian women may need to be treated by women, in order to access rehabilitation services.

The impact of this project will continue to grow as our Bachelor’s graduates share their skills with P&O trainees across the region - and the world.

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Syria update continued

Diversity

Our greatest achievement in this project is graduating Fatima, the first female P&O teacher accredited to teach to international standards, in the whole of the region.

We know that, by graduating students as the most senior professionals, they will all become leaders in their fields. As a result of their qualifications, they gain the freedom to move between employers, to find the places where they personally can have the biggest impact.

Qualifying as a Professional Bachelor’s degree Prosthetist/Orthotist will be transformative to Fatima. Professionally, as the first woman educated to teach others, she is the single most important graduate in that. With her we can move towards graduating the next generation of female clinicians and offer female-only teaching teams in countries where it will open up access to our education programmes. We know that in many Arabic speaking countries, female patients need female clinicians in order to access equipment, treatment and support. We are pleased that Fatima not only intends to remain at NSPPL where, given the exodus of senior staff, her skills will be essential, and that she will be working with Human Study in training and mentoring the next generation of female clinicians beyond NSPPL.

Translation

Around the world, most courses in P&O are currently taught in English. This is a major barrier for many P&O students in the Global South, who enter the profession with varying levels of education and language skills. The requirement for trainees to study in English - which may not even be the de facto second language in their home country - may result in them

struggling to qualify, attaining lower results and less understanding than they would achieve in their first language.

This barrier was illustrated by our student Fatima - the only female student in the cohort. While Fatima joined the Bachelor’s degree course as an excellent and experienced Prosthetist/Orthotist, she admitted that she struggled with English. As a result, she failed her theory exam at first attempt. We provided extra tutoring to prepare her for her retake, which she passed. However, we know that Fatima graduated with lower marks than she would have achieved if she had been able to study in Arabic. This was undoubtedly a factor for most of our students, highlighting the fact that language can be an unnecessary extra barrier to P&O training.

At Human Study, we always aim to translate our courses into the local language. However this is not always possible within a project’s schedule and budget. Human Study’s Bachelor’s degree training programme contains approximately 3.4 million words. Using the cheapest possible translation services, the resulting translation costs are around €136,000. The translation process also adds 6 - 12 months to the timeline, and it is not always possible to delay the start of a project for this long - especially in war zones like Syria, where people are dealing with devastating injuries that need urgent care. Translation is an ongoing challenge that we plan to focus on in the coming years.

In Syria, beyond the scope of our Bachelor’s degree project, Human Study has now translated several P&O training modules into Arabic. This means that on graduation, our new teachers will have the materials to deliver courses to staff in their clinics and regions in Arabic, increasing understanding and streamlining the training process. Human Study will provide access to the full set of translated course materials in Arabic, to other accredited and respected training providers in the region.

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HUMAN STUDY UK - ANNUAL REPORT & ACCOUNTS 2023

Graduates What happened next

Luai Alhallaak

“I dream of working in developing P&O by completing this programme and combining my knowledge in P&O.

I am leading the education in P&O in Syria and by completing the academic degree with my colleagues we will be able to create other generations of educated specialists to serve the huge numbers of disabled people created by the long war.

I see our international existence with every academic advancement we achieve

with Human Study and will create the P&O field future for our country internationally.

With the advancement in learning we are able to serve new types of cases we were not able to do before and I do not want to stop learning in this field at any point.

We are transferring the workshops, and also the knowledge we gain to our colleagues inside Syria which reflects on the served beneficiaries by the quality and type of services and we need to keep continuing learning and teaching for a better future for our beneficiaries.”

Luai has now joined the Human Study faculty as a P&O trainer. He is focusing on a project in Erbil, Iraq, where Human Study is developing a national P&O education programme at the Polytechnic University Erbil (EPU), and supports other education projects as needed.

Fatima Almubarak

“P&O has become part of our lives and our priority. The work in this field is not limited to being a profession or a path in life. Rather, it carries a human character through putting smiles on the faces of those affected.

As one of the workers in this field, especially among women, I seek self-development and to increase my knowledge skills and cognitive skills in the field of artificial limbs and orthoses in order to help the children of

my country affected by the existing war. With

the increase in its frequency and continuity of the war, the number of those affected is still increasing, which leads to the increase in cases of paralysis and amputation, especially among women and children. This is the reason why the number of women working in this field is needed, but limited. This remains an obstacle to covering and treating the large number of women and child victims.

From this standpoint, and as a female worker working in P&O, I would like to develop my skills.”

Fatima is the technical Supervisor at NSPPL Rehyhanli, our clinical partner for this course, and where most students were living when the course started. She intends to remain at NSPPL and continue working with Human Study (initially) to help graduate the next generation of female clinicians and teachers for Turkey, Syria and the region. We hope that longer term, Fatima and the teams she creates and leads in the future, will be transformational in terms of facilitating access to P&O services for women, many of whom can only access services if treated by female clinicians.

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HUMAN STUDY UK - ANNUAL REPORT & ACCOUNTS 2023

Graduates What happened next

Ahmed Elibrahim

“The commencement of the Syrian conflict deeply affected my personal life, especially after my brother was injured and underwent an amputation. This pivotal moment guided me toward a career in P&O, with a focus on helping those in Syria who are dealing with similar hardships, including my brother. In Human Study I can concentrate on equipping my colleagues with the necessary knowledge and skills to assist others who have faced comparable challenges.”

Ahmad has also joined the Human Study faculty as a trainer, delivering P&O education around the world.

Khaled Salah

“I love learning P&O; I have a lot of experience in P&O, but after I saw how the science improved, I believe that every improvement from my side is needed. The science with practical experience. P&O is a unique field in Syria and by completing the educational programme I can participate in improving the graduated generations in Syria.”

Khaled is the technical manager at a private Physical Rehabilitation Center in Idlib. He provides training for other NGOs working in the north of Syria including SDI and Humanity & Inclusion.

Humam Sadrek

“My dream was always to be an engineer until the war started in Syria. The war that pulled me to re-look in my plans and ambitions to fit more with the needs that my people started to have. In 2014 with an increased number of injuries, I decided to learn about prosthesis and orthosis, so as to be able to help in the recovery of the civilian amputees and disabled.

In the beginning, I started to learn in the P&O field because of the major need for it and because this is my duty until I realised that this became my passion, especially after I graduated from the Associate (Category 2) programme with high grades and had the chance to continue in Mahidol university.

I clearly see my future now as a P&O specialist and hope to be able to continue my study to reach that dream, and so on to deliver this knowledge to my country’s people to help in rehabilitating war-affected people.”

Humam is a technician at a private Physical Rehabilitation Center in Idleb. In addition he is technical advisor and trainer for the P&O center OTTOMAN in Gazyentep, Turkey. Humam is also active in supporting local charities in the north of Syria. Finally he is the P&O teacher at Alnahda university in the north of Syria.

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HUMAN STUDY UK - ANNUAL REPORT & ACCOUNTS 2023

Graduates What happened next

Abdulrahim Alhajkhalouf

“Due to the ongoing war in Syria and the large number of casualties, namely amputated and paralysed people, I joined this programme to provide help to those disabled and vulnerable people and retain them to life again. In Syria, we are in a sore need for highly qualified P&O staff who are able to install amputees with proper prostheses on scientific basis, since we haven’t had such a domain of study in Syria. Moreover, I am looking forward to finishing

this programme, so I will be able to educate and train a new generation of technicians to support them, and us, in our noble and humanitarian mission.”

Abdulrahim is employed at the P&O centre operated by the charity HIHFAD, where he is the technical manager of the Physical Rehabilitation Center in Al Bab.

Assad Ur Rahman

Assad works as a technical advisor and P&O trainer in Ukraine for Humanity & Inclusion.

Salah Alaghbar

“This certificate gives me the right to be an international P&O trainer. Because of the war, our country Syria needs a lot of P&O technicians so it is our responsibility to train them.

On the other hand, I really appreciate the level of education in Human Study. It adds new experience to me every new semester, also it adds value to my knowledge and experience and lets me solve new problems in

my daily work.

My career related, I had already graduated with a Bachelor Degree of Biomedical Engineering and I was planning to continue master, but at that time I chose to continue P&O rather than studying Master of Biomedical Engineering, because it is more important to me.”

Salah now works at ORTOTEK, a Turkish P&O company, He is the representative of ORTOTEK in the middle east and Arabic world. Salah also works as a P&O teacher at Al-Nahda university in northern Syria.

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Priorities

Our priorities for the year ahead:

Start to shift from a volunteer management team to a staff team.

Our current reliance on volunteers means that our capacity to develop and deliver new programmes is limited. Over the next five years we plan to put a core management / staff team in place to develop an impactful, sustainable plan for the future.

Develop plans for project delivery from the UK.

At present, we are heavily reliant on the expertise and personnel of our ‘big sister’ organisation in Germany, Human Study e.V., for project implementation and delivery. While we will always work in close collaboration with Human Study e.V., we want to be in a position to deliver our own distinct projects related to P&O education, and to support the UK to respond to our home-grown recruitment and training crisis, if the opportunity arises.

Investigate efficient ways of reducing translation costs.

One of Human Study’s most difficult challenges is translating our training materials into local languages. This takes time and is expensive.

There are around 3.4 million words in Human Study’s Bachelor’s degree training programme. Using the cheapest possible translation services, the translation costs are a minimum of €136,000 per language. This is often higher than the cost to actually deliver the multi-year training!

As a result of these high costs, our training is usually delivered in English. This is a barrier in countries where English is not widely spoken. In these locations, Human Study may have to conduct English language training, before students even begin their P&O education. Where we have to translate the course materials, this results in a 6 - 12 month delay to the start of a project.

We are looking for a solution to make it quicker and cheaper to translate Human Study’s curriculum materials into different languages. There are urgent needs in many countries where more and more people are becoming disabled as a result of conflict. We know that having our courses available in students’ first languages helps speed up training and deepen understanding. We plan to research tools and methods for reducing translation costs in order to provide our training in more languages.

Develop a plan to address the P&O recruitment and training crisis in the UK.

Using our expertise in P&O education, we plan to look at ways in which Human Study UK can alleviate the P&O recruitment crisis currently being experienced in the UK. As this crisis is likely to intensify in the coming years, this may present an opportunity for us to utilise our expertise in delivering P&O education.

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HUMAN STUDY UK - ANNUAL REPORT & ACCOUNTS 2023

Financial review

Human Study UK’s Purpose

The preservation and protection of the good health of persons requiring prosthetic and orthotic care globally, and in particular to persons requiring such services in the aftermath of human conflict, including, but not limited to, encouraging safe standards of prosthetic and orthotic care through the education and professional development of clinicians to internationally recognised standards.

Public benefit statement

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 2019).

Period Summary

The financial activities of the charitable company are set out in the following financial statements.

The total incoming resources for the year to 31 December 2023 were £35,000 (2022: £114,835).

Resources expended for the year to

31 December 2023 were £35,220 (2022: £145,764).

Of this, £35,000 was spent on charitable objectives (2022: £114,557). Reserves Policy

Human Study UK’s reserves policy is to aim to hold general charitable funds or unrestricted reserves for three principal reasons:

1. To supply working capital, enabling Human Study UK to manage fluctuations in its cash flow;

2. To provide protection against the contractual and operating risks that Human Study UK faces in its work, including meeting unforeseen costs;

3. To invest in new initiatives designed to improve the efficiency and quality of services.

We are working towards establishing free reserves and have established a target of three months running costs.

Principle sources of funding

The resources received and expended during this year reflect the time donated by our volunteer CEO, our sister organisation in Germany, and our independent reviewer of our accounts.

We have not undertaken fundraising during this year for Human Study UK as fundraising efforts have been focused around Germany, whose paid team, experience and excellent reputation precedes them but the team in the UK have independently helped secure funds for our sister organisation, who began a number of large scale programmes in 2023, including in Ukraine, where they have two generations of graduates.

They are currently involved in training P&O technicians, clinicians, and will shortly be training the teachers to keep that programme going for decades using the resources, and learning platform and ongoing mentoring as needed, gifted to them by Human Study. We are proud to have helped secure resources to train the teams that will now inevitably be needed; given that Ukraine currently has the highest number of unexploded devices of any country on earth.

We will be fundraising next year to help progress our plans to support improvements to training of P&O staff in the UK.

Risks

The major risks to which Human Study UK is exposed are reviewed regularly by the Board and procedures have been established to mitigate these risks. The major risks which the organisation faces are:

The risks of failing to obtain the funding we need to grow and progress our work. This is a very real risk at a time when funding for UK based charities working internationally is in scarce supply. We are mitigating this risk by investing in fundraising.

The risk that new conflicts and localized or global financial problems, following Covid-19, mean that rather than increasing the number of people who have access to decent P&O services, we are merely running to catch up as need continues to accelerate beyond what we, and others providing P&O education, can meet.

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HUMAN STUDY UK - ANNUAL REPORT & ACCOUNTS 2023

Structure, Governance and Management

Human Study UK is a CIO incorporated and registered as a charity on 16 April 2020.

Trustee appointments are based on the possession of the skills and experience necessary to determine the policies of Human Study UK and to monitor the implementation of those policies.

Reference and administrative details

Registered Charity number: 1189086

Registered Office:

The trustees receive adequate induction, as well

as suitable and sufficient help and guidance, to understand how the charity works and to be able to contribute positively towards its operation.

Structure

Human Study UK Jackson Hall Portland Place Hastings TN34 1QN

Trustees:

Ailsa Saltrese (Chair)

Ian Adam

Prof. Nachiappan Chockalingam Nick Gallogly

The Human Study UK board meets formally every quarter. The board receives project and financial reports at each meeting. An annual Board Strategy Day is held to review the strategic direction of the organisation.

Human Study UK managed by a Chief Executive Officer who is responsible to the board of directors for the smooth and efficient operation of the company within terms of delegation approved by the board.

The CEO is in charge of directing and controlling, running and operating the charity on a day-to-day basis. All directors give of their time freely and no director received remuneration in the year.

Julie Pitt

Senior management:

Julie Eason (volunteer CEO)

Pro Bono support provided, as needed, by the team at Human Study e.V., our sister organisation in Germany.

Recruitment and appointment of trustees

Human Study UK is governed by a board of trustees (directors) who are appointed at the Annual General Meeting.

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Statement of Trustees’ Responsibilities

The trustees (who are also the directors of Human Study UK for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 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 which 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 the income and expenditure, of the charitable company for that period.

In preparing those financial statements the directors are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgments and accounting estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.

Approved by order of the board of trustees on 30 October 2024 and signed on its behalf by:

Ailsa Saltrese , Chair

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HUMAN STUDY UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

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HUMAN STUDY UK - ANNUAL REPORT & ACCOUNTS 2023

Human Study UK- Statement of Financial Activtti85 for the year ended 31 December 2023 Slat•mont ofFinancialActiviti•s for tho ￿r￿d￿d 31 Dgcembgr 2023 SORP Rei Current year Current year Current year Unrestricted Restricted Endowment Funds Funds Funds 2023 Current year Total Funds Prlor Year Total Funds 2023 2023 2023 2022 In¢tsmo & EndowmFnts from.. Donations & Leg8CS Charitable activities Grant Income A1 35.000 35.000 80.000 34,835 Tgtsl In¢om¢ 35,000 35,000 114,B35 Expenditure on- Charitable a¢tivitie$ AdminislratK)n ex￿n8S 35.000 220 35,000 220 141.557 4.207 B3 Totsl expendltu 35,220 35,220 145,764 Net expendlture forthe year 12201 12201 130,9291 Translers be￿¢¢n lund$ Net income after translers A44 12201 12201 130,9291 Net movement in frJnd5 12201 12201 130,9291 Reconclllatlon ollunds:_ Totsl funds brought forward 7.903 7,903 38.832 Total fund5 carrfed forward 7,683 7,683 7,903 The'SORP Ref indiG4ted above Is the Glas5ifiGation of inGorne Set out in the forrn41 SORP doGurrents. As required by pardgraph 4 60 of the SORP. the brought forward and rarried forward funds above have been agreed lo the BalanGe Sheet. £80,000 of Donatb)ns & Legacies income rdates to in kind donations from the Volunteer CEO and Sister Organisat￿n in Germany. All aclivrt￿8 derive from continuing owr8trons HUMAN STUDY 17 HUMAN STUDYUK-ANNUAL REPORT&ACCOUNTS 2023

Human Study UK - Balance Sheet as at 31 December 2023 SORP Notes Ref 2023 2022 Flxed assets Tangible a5S8ts Current assets Debtors Cash at bank and in hand 82 B4 7,683 7,903 Total current assets 7,683 7.903 Credltors.. amounts falllng due wlthln one year C1 Not currtnt assets 7.683 7,903 The total net assets of the charlty 7.683 7.903 The totsl net assets of the charlty are funde(I by the lunds of the charlty, as follows.'- Restricted funds Restricted Fixed Asset Fund5 D2 7,683 7,903 7,683 7,903 Unrestrlcted Funds Unrestricted Revenue Funds D3 Total eharlty funds 7,883 7,903 The'SORP Ref indicated above is the classification ol Balance Sheet items as set out in the formal SORP documents. As required by paiagraph 4.eo of the SORP, the brought forward and carried forward funds a￿ve have been agreed to the SOFA The Trustees acknO￿edGe their responsibilitie5 for complying wth the requirements of charity legislation with resp8ct to a¢rx)unting re¢ords and the preparation of accounts. Ailsa Sallrese, Chair Approved by the board of trustees on 30th October 2024 The notes attached fomi an Integral part of these accounts. HUMAN STUDY 18 HUMAN STUDYUK-ANNUALREPORT&ACCOUNTS 2023

Human Study UK Notss to the Ac¢ount5 for th• ygar ended 31 De¢gmber 2023 1 Accounting policie5 Policies relating to the woduction of the accounts. Basis ol p￿ParatIon and accounting convenlion The a¢￿￿nts have been prepared on the a¢ornal$ bas18, under the historical Cost Convent￿n. and In a¢cordan¢e With the Finawal Reporting Sland¥rd 102, lefte¢live 1$1 January 20161 and'FRS 102 SORP Islalemenl of Recommended Pra¢tice forA¢couning and Reporting by Chariiiesl 2015 la8 amended f>y the Bulletin issued In February 20161 pub118hed bythe Charity Commission in England & Wale5 ICCEWI .effective January 2016. (The SORPI, and in accordan￿ wlh all applicable law in Ihe charill$juriSdicl￿n of regislralKIn. Going Concern Al the lime ofapproving the 8tteunts. the Tru8tee$ have reasonable expe¢l8tion that the Chanty has adtrquale re8our¢ets to ¢L￿tinUe in operational existence for the foreseeable future. Thus the Trustee6 Gontinue to adopt the going con￿rn ba818 of axounting in preparing the accounts. Restricted and Unresiricted Funds Unreslri¢ted funds are available to Spend on activities that ￿rttter any orthe purposes of charity. Designated fvnds are unreStri￿e￿ funds Of the ¢hanly which the Iruslees have deaded al their discret￿n to get aside lo use for 8 specific purpose. Reslricled funds are donat￿n5 which the donor has specified are lo be used for parbcular areas of Ihe ¢hanlies work ¢Kfor $petyfic arts$ti¢ projects being undertaken by Ihe charity. Significant judgement5, key assuinption5 arbd estimates The preparation of the a¢¢ounts in ¢onfom)ily wrth generally accepted 8ccountrng prIn￿pIeS requires management lo make e81imale8 and 88sumplion$ that affe¢t the reported am¢unl$ ofas8els and liabilil*s and di¥¢losure of ￿ntingent assets and Iiabililies al the dale of the account8 and the reported amounts of revenue5 and expenses dunng the reporting period. Actual results may differ from these eslimales. The key eslimales and assumpt￿nS used in these financial stslemenls are set out in the accounting polKies notes included the additional policy rnleG wilhin these accounts such as for depreciation. Policies relating income recognrtion. In￿me recognition Income. whether from exthange or non exchange Iransa¢lions. 18 recognised in the statement of financial acliwities ISOFAI on a re￿1¥able basiE. when a transaction or other event reButt5 in an increase in the charivs asset5 or a reduthon in ils liabilthes and only ￿en the charity has legal enlilemenl, Ihe income Is probab￿ and can be measured reliably. InC￿rne subject to terms and conditions which must be met before the charity is entil￿d lo the reaource8 18 not recognised until the ¢ondilion$ have been mel. I Income is attounted forgr0s8. before deducting any related fees or wsts. HUMAN STUDY 19 HUMAN STUDYUK-ANNUALREPORT&ACCOUNTS 2023

Human Study UK Notss to the Ac¢ounts for the ygaT en￿￿ 31 DK?rn￿r 2023 Accounting lor defeired inc0￿e and incorne received irb advance Where term8 and Conditions relating to Income have not been met or uncertainty exists a8 to whether the ¢harty can meet any temis or conditions otherwise wilhin it5 control. income Is not recognised but is deferred as a liability until It is probable that the terms or wndilions Imposed can be mel Any grant that Is subject lo perfomiance-related Condit￿￿5 rec￿Ved in advance Df delivering the goods and Se￿￿e5 required by knat con¢Jilion. or 18 subie¢l to unmet ¢¢Midilion$ wholly outside the Control of the re¢ipient charity, 1$ a¢¢ounted for as a IHbility and shown on the balance sheet as delerred incorne Deferred inwme is released to inwrne in the rewrting period in which the perform3nce-relaled or Olher conditions that limit recognition are met When inwme from a grant or donat￿n has not been recognised due to the ￿nditionS applying lo the gift not being wholly within the control of the recipient charity. it is disclosed as a contingent asset rf receipt of the grant or donalvJn is probab once those cOndit￿nS are met. Where lime related conditions are imposed or implied by a funder. then the income is apportioned lo the time periods ¢on¢erned. and. where applicab￿, 18 a¢¢ounled for as a liability and ¥hown on the balance sheet a¥ defer￿￿ inc¢me. When grants are received in advance of Ihe expenditure on Ihe atlivityfunded by Ihem. bul artr no spedfic time related Wndll￿n$. then the Income ￿ not deferred. Any enndition that allows for the recovery by Ihe donor of any unexpended part of a grant does not prevent recOgnit￿n of the inc¢me cencemed, bul 8 Ik8bilftytO any repayment is re¢oynised when repayment be¢ome8 prebable. polici￿ r•lating to •xp•nditiJr• on good5 and s0ThiC￿ provid•d to tho charity. Re¢ognits"on of liabilities and expendilure A l&¥bility. and Ihe related expÈnditurÈ. is recoyni6ed when a legal or constructive obligation ex￿lS as a resuh of a past event, and when it is more likely than not that a transfer of economic benefrt3 will b2 required in &etUement, and when the amount of the obllgation Can be mea¥ured or rellably estimated. Ligbilitses ariwng from future funding cornmilments and constructive obligaliw6. induding performance related grants. where tt)e liming ¢Y the amount of the future expenditure required lo settle the obligation are un¢ertain. give r￿e to provision in the account5, which 15 revEwed al the accounting yearend. The proVis￿n is increased to reflect any increa5e5 in liabilities. and Is decreased bythe ulilisalKin of any proviwon within the period, an¢J reversed rfany provi$ion 18 no longer required These movement& are charged or credited to the respective fund& and activities to which the provision relates HUMAN STUDY 20 HUMAN STUDYUK-ANNUALREPORT&ACCOUNTS 2023

Human Study UK Note$ to the A¢¢ount$ ft)r the y￿r ended 31 De¢*mber 2023 Financial instruments including ¢a6h and bank balances The charity has elected to apply the provis￿n5 of Section 11 '8asic Financ￿1 Instruments, and SeclvJn 12'0ther Finan￿al Instrument Issues, of FRS 102 to all financial instruments Financial instrumpnts are re￿nised when Charty bÈL¥)me$ party to the ￿￿traCtual provisions ofthe instmment. Finar￿la1 as8ets aw offset, wlh the net presenled in the a¢¢ounls when there 18 a legally enlorc&aUe rigm to 8&t off the recognised amounts and there B an Int￿l￿n to se￿e on a nel ba$1$ or to re81ioe the a86et and sewe the11gbilty simultsneou$ly. Bawc finaneAal as6et Ba￿C finanrAal assets, which include trade arvj other receivables and ca6h and bank balan￿5. a￿ initially measured ai Ir8n¥8¢tion price In£4uding tran¥8¢tv)n costs. Impaimienl of financial assets Finan¢ial a$sets, ¢lher than Ih08e held 8t fair value Ihrough income and expenditure, are 8sse$8ed forthe Indicalors impaimienl al each ￿porting end date. Financial assets are IMpai￿d Whe￿ there is objeelive eviden￿ that. as a result of one or more events that occu￿e￿ after the Initwl recognityon of the finan¢ial a$set. the estimated future cash flows have been affected. If an ￿et is Impaired, the impaimienl bss is the drfFerence between the ¢8rrying amount and the present value of the e81imaled cash llows discDunled al the as8tfs onginal effective interest rate. The impairment Ios8 is recogni8ed in net incomellexpendrturel for the year. If there 15 a decrease in Ihe imp3irnienl bs5 arising from an event occurring after Ihe impairment was recognised. the impairnienl 1$ reveroed. The reversal Is ouch that the wrrent Carrying amount doe$ not exceed what the carwng amount would have been, had the irnpaitment not prev￿u￿1y been recognised The impairrnent revervAI is recognised in net incomellexpenditure}for the year. 2 Creditors.. amounts falling due within one year 2023 2022 Trade creditor8 A¢uual8 PAYE. NIC VAT and othertaxe$ Olher creditOTS 3 Income and E¥penditure ac¢ount Summary 2023 2022 At 1 January 2Q23 7.903 3B,832 Loss aftertax forthe year 12201 130,9291 At 31 December 2023 7,683 7.903 HUMAN STUDY 21 HUMAN STUDYUK-ANNUALREPORT&ACCOUNTS 2023