COMPANY REGISTRATION NUMBER: 13265788 CHARITY REGISTRATION NUMBER: 1204306 Be Human Kind Ltd Company Limited by Guarantee Unaudited Financial Statements 31 March 2024 MURAS BAK Chartered accounlants Regent House Bath Avenue Wolverhampton West Midlands WV14EG ED
Be Human Kind Ltd Company Limited by Guarantee Flnanclal Ststements Year ended 31 March 2024 P•g• Trustèes. annual report lincorporaling the dire¢loes rèport) Independent examinarfs raport to the trustees Slalem&nl ol financial adivilies linc1lIng income and expen¢Jftura account) Stalemont ol financial po$iksn Notes lo the finanrial statements
Be Human Kind Ltd Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 March 2024 The Iruslees, who ale 81s0 the directors lor the purposes of company law. pTrsenl Ihelr report and tho naudiled financial statements ol the charity for the y&ar ended 31 March 2024. Refeyence and admlnl$trotlv• d*tslls Regibtered charity name Be Human Kind Ltd Charbty reglstratlon numb•r 1204305 Company registration number 13265788 Prfnclpal offl¢• and ro9l$t•r•d 3rd Floor Regent Housa offlco Bath Avenue Wolverhamplon WV14EG The trustee¥ B Goyal R K Goyal R Sandhu V Sharma Ind•pend&nt •xamlner Oliver Ross Bsc (Hon81 FCA Regent House Bath Avenue Wolverhampton Wesl MKllands WV14EG structuf•, govèrnance and manag•mont Gov•rnlng documgnt Be Human lfjnd Ltd is a charitable company hmiled by guarantee, incorporalad on 15 March 2021 and rogistered as a charlly on 10 August 2023. The charilable company Is governed by its Arts'cles ol Asso¢i8lK)n dated 3 August 2023. Oryanlsatlonal 8tructure Be Human Kind Ltd is managed directly by it5 liuslees. The tharrty has one employee. ObJect5ves and actlvlti For thè relief of those in need by reason of financi81 hardship, il health, particularfy demenlla, or Ihrough old age through the operation ol a café. In addition lo promotin9 sodal inclusion lor the publ benefit in Billeficay and Its surrounding areas by preventing people becorning socially axcluded, rel'eving the needs of those people who are $iallY excluded and assisting them lo integrate Into society.
Be Human Kind Ltd Company Limited by Guarantee Trustees. Annual Report {In¢orporating the Director's Report) leontlnue Year ended 31 March 2024 Achievements and p•rforman¢¢ The ongoing development ol th¢ human kind calé in Billericay. Essex remaln¢d the prlmary focus this year, with conslru¢llon of thls cornmunlty space. ¢harily café and facilities laklng longar than anb¢lp8ted. Throughout this timo Human Kind has continued to run a pop up in Billencay High Street. in a limited ¢ap8¢ity. Thls is an Organised, complementary session, with a small group ol about 50 attendees. who come together each w?ak lo wmbal lon81iness. share a warm and wgl¢oNng spacè, partakè in in orgariised group activities, and enjoy a cup ol tea. Supported by volunleers. the objecLve will be to move this group and extend lo other groups. locuslng on demer)lia and food poverty the new community Space, also located In the Hlgh Street. Flnanclal r•vlew During the year thè company was granted charitable slalus an¢J began lo trad&. As such thè ¢harity presents its first financial ststemenls for the 12 month period lo 31 March 2024. In the prior year the company was dormant. Donallons received during the year allowed the Charity lo commence the renovalSon project on th& cgfg whilst proding complementary sesslons lo members ol Ihfr publk in noed of support. The resull for Ihe year was a surplus 01 £128,118. R•8orv•$ pollcy: The Twslees. reserves pdlcy is lo felain sufflclenl reserves lo ensure the charity can meet ils expenditure over Ihe foreseeable future. Th8 Trustees believe Ihal the reserves are adequat8 to enable11 to pursue tts objectls. Small company provl¥lon• This reporl has been prepargd In aQrdaTr th Ihe provl$lon$ applublg lo Compar6$ entitled lo tho small companies exemption. The trustees, annual reptsrt w88 approv on 19 December 2024 8nd slgned on behalf of the board of Iwslèas by.. R K Goyal Trustee
Be Human Kind Ltd Company Limited by Guarantee Independent Examinerfs Report to the Trustses of Be Human Klnd Ltd Year ended 31 March 2024 I report lo the tiustees on my examin8tion of Ihts financwl s181ernenls of B8 Human Klnd Ltd I'the charitll for the year ended 31 March 2024. Responsibilitl•s and basls of raport As Ihe trustees of th8 company land also its directors for the purposes of company lawl ytsu are responslble for the preparation of the finanaal statements in accordance with the requirements ol the Companies Act 2(M)6 Ilhe 2006 Ad'l. Haing $8ts'sfied myself that the accounty of the company are not required lo be audlted under Part 16 of the 2CX)6 Act and are eligiblè for independent examination. I report in respect of my examination of Ihe charity's accounts as carried out under section 145 of the Charities Act 20111'lhe 2011 Act'l. In ¢8rrying out my examinallon I havè foll¢)wèd the Direellons givèn by the Charlly Commission undèr section 14515llbl ol the 2011 Act. Ind•p•nd•nt examinerfs Itatemgnt I have completed my examination. l Confimi Ihal no mall8¥s have comè to my attention in connedion with the examination giving rne cause lo believe,, accounts'ng re¢ords wgre not kept in respeGI ol Ihe charity as required by section 386 01 the 2006 Act.. or the financial slalements do not accord wllh those records., or the financial statements do not comply wilh the accounting requlremenls of sectlon 396 of the 2006 Act other than any requirement Ihal Ihe ac¢¢unls give a 'lruo and lair, view which is not o maller considered as part ol an Independent examinalSon', or the financial stalemenls have not been prepared in 8¢¢ordance wllh Ihe methods and principlès of the Slalernenl ol Recommended Practico lor accountlng and reporting by charities 8ppli¢able lo charities preparing their accwnts in accordance with th8 Financial Reporting Standard appllcable in the UK and Republlc of Ireland IFRS 1021. I have no concems and have come across no other matters in connection with the examination lo which altention should b¢ drawn in this rgport in order to enablg a proper understanding ol th8 accounts lo be reached. Oliver Ross Bsc IHons} FCA Indepgndenl Examinor Regent House Bath Avenue Wolverhampton West Midlands WV1 4EG 19 Decernber 2024
Be Human Kind Ltd Company Limited by Guarantee Statement of Flnancial Activities (including income and expenditure account) Year ended 31 March 2024 2024 Unrestricted funds Totsl fund$ Note In¢omg and •ndowm¢nts Donations and legaae5 Totsl Income 208,352 208,352 208,352 208,352 Expenditurn Expenditure on charflable acllvilles Total èxp•ndltur• 80,234 80,234 80,234 80,234 N•t Ineomè •nd n•t mov•m•nt In fund• 128,118 128.118 R•¢on¢lllatlon ol funds Total funds brought forward Total fund8 ¢4rrl•d forward 128,118 128,118 The slalernent of financial actiwties includes all gains and losses recognised in the yeaT. All InMe and oxpenditure derlve from conts'nuing actsvilies. The notès on pages 6 to 10 forni part of these financial ststsmènts.
Be Human Kind Ltd Company Limited by Guarantee ststement of Financial Posltion 31 March 2024 2024 Nots Fixed assots Tangible fixed assets 10 263.021 Current assets Dabtors Cash at bank and in hand 11 11.2 25,961 37.161 Creditors: amounts falllng wlthln ono year Not ¢urr•nt Ilabllltle8 12 172,064 134,903 Total 4$8èts less current Ilabllltles 128.118 N•t 8••0ts 128,118 Funds of the charlty Unrestn'cled funds 128,118 Totsl ¢harlty funds 14 128.118 For th8 year endin9 31 March 2024 th? ¢harity was ènlillad to exèmption from audil under Section 477 of Iho Companles Acl 2006 relating lo smaN companies. Directors, r8sponsibllltles.' The members have not required the company to oblaln an audll of its financial slalemenls for the year In quo81ion in accordance with Section 476., The directors acknowledge their responslbililies for complying with the requlremenls of the Act wllh respect to accounting rècords and the preparation ol financial statements. These finandal slalèmenls have been ppared Sn aoranCe with the prowsions appIable lo companles subject lo the small companles, reglme. Thesa finan¢lal slalemenls We approved by the board of trusteas and authorfsed for issue on 19 Dècèmbar 2024. and are signed on behaw of Ihg board by., R K Goyal Trustee Th• notès on pagos 6 to 10 fomi part of these financial ststements.
Be Human Kind Ltd Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2024 General Infomiation The charity is 8 public benefit entity and a private company limited by guarantee, Tegislered in England and Wales and a registered charity in England and Wales. The addrass of the registered office is 3rd Floor Regent House. Bath Avenue, Wdverharnpton. WV14EG. Statement ol ¢ompllan¢¢ These financial statements have been prepared in compliance wilh FRS 102, Thè Finanaal Reporting Standard applicable in the UK and the Republic of Ireland.. the Slatement of Recommended Practice applicable lo chaiilies pieparlng their ac¢ounls in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS 10211 and the Companies Act 20C6. A¢¢ountJng polScleB Ba818 of preparntlon The financial stslements have been prepared on the historical Cost basls. as nKJdlfied by the revaluation ol ¢grtain financial assels and liabilities and inveslmenl prtspertles rneasur al fair value through Inwme or experbdilure. The financAal statements are prepared in sterling. which is the fundional currency ol Ihg entity. Golng ¢on¢•m There are no material uncertainties about the charity's abllily lo contlnue. Judgemonts and kay •ourco8 of estlmalon uncertalnty The preparation of Ihe financial 518lernenls requires management lo make judgemenls, esllmales and assLJmplSons th81 affect the amounts reported. These &sllmat8$ and judgernents are continually reviewed and are based on experience and other laclors, irlcluding gxp&¢tatlons ol fLrture events that are believed lo be reasonablè under the CArcumstances. Fund aeeountlng Unrestricted funds are avalable for use al the discretion of the Iruslees lo further any ol the chadly's purposes. Designated funds are unreslricled funds earmarked by the Iru$loe$ for partlcular future project or eommilment. ResIricl funds are subjected lo restrictions on thelr expendilure declared by Ihe donor or through the terms of an appeal, and lall into one of sub-dasse5'. restri¢ted income funds or endowment funds.
Be Human Kind Ltd Company Limited by Guarantee Notes to the Financial Statements (¢ofvtlnu Year ended 31 March 2024 A¢countlng pollcles (Conllnuod) Incomlng ro$ourcfjs All incoming resources are included in the statement of financial activities when enlitlernenl has passed lo the charlly'.11 Is probable that the gconomi¢ bgnefils associated with the Iransaction will flow to the charity and the amount Can be reliably measured. The following spec41ic policies are applied to particular calegories of income.. incorne from donations or grants is recognised when there is evidence of enl((lemenl lo the gfft, receipt is probable and ils amount ¢an be measured reliably. legacy incoma 1$ rgcognised wh8n receipt is probable and enlillernenl 15 established. in¢orne from donated goods is measured al the lair value of the good$ unlèss this is impractical lo measure reliably, in whh case the value is derived from the cost to the donN or the eslimalgd resale value. Donated fa¢ilities 8nd s8rvic8s 3r8 recognised in the accounts when r8celved K the value can be rellably mo8sure¢. No amounts are inoludad for Ihe contribution ol general volunteers. income from conlrgcts for lh8 supply of serS Is recognised wlth Ihe delivèry of the contracted serwce. Thls is classified as unr&slri¢lgd funds unlass thera is a conlraclual requirement lor il lo be spent ¢)n a particular purpose 8nd relumed if unspent, in whi¢h ¢ase it may be regarded as restricted. Re80urce• •xpend Expèndllure Is recognised on an accruals bas18 a8 a Ilabllity 18 Incurred. Expenditure includes any VAT which cannot bo fully rocovered, and Is classrfied under headings ol thè slalem&nl of Ilnanual actiwlies to which il rèlalas.. expenditur8 on raising funds inclLtdF>S the costs of all lundiai5ing activities. events, non-¢harilable trading activities, and the sale of donated goods. gxpendlture on d)arilable actlvllles include$ all costs incurred by a chartty in undertaking activilies that lurther ils ¢hari18ble Sims for the benefit of ils beneficiaries, includin9 those support costs and costs relating to the governancè of ¢harity apportioned lo charitable acliwlies. othèr expendilvre in¢lLKles all expgnditurè that is nailher relatad lo raising funds for thè Charity nor part ol its expenditure on charrtable activilles. All cos1$ are allocated lo expenditure caleg(Jries reflectlng the use of the resource. Dlrecl costs tributable lo a single 8¢1i*ily are alloc216d directly to that activity. Shared costs are apportioned beeen the adivilies they contribute to on a reasonable, jusljfiable and consi51enl basis. Tangibl8 as8ets Tangible assels are Initially recorded al ¢osl, and subsequently staled al cg$1 less any accumulated depreclalion and impaimient1055es. Any tangible assets ¢8rrled al revalued amoLJnts are rècordad al the lair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 8ccurwlaled impairrrenl1055es.
Be Human Kind Ltd Company Limited by Guarante8 Notes to the Financial Statements {contlnuedJ Year ended 31 March 2024 A¢¢ountlng poll¢les (conllnuo Impairment of fixed assets A review for indicators of impairment is ¢airied oul al each reporting date, with the coversb1e amount being estimated where such indicators exist. Where Ihe ¢arrylng value exceeds the recoverable amount. the asset is impaired accordingly. Prior impaimènts are aso reviewed for possible reversal at each reporting dale. For the purposes of impairment lesling, when il is not possiblè lo estimale the recoverable amount of an individual asset, an eslimate is rnade of the recoverable amount of the cash-generaling unlt to which the asset belongs. The cash-generaling unil is thè smallest identifiable group of assets that ncludes the asset and generates cash inflows that largely independent ol the cash inflows ffom oth 8SS8ts or groups of assets. D•fln•d ¢ontrfbutlon pla Contrfbulions lo dgline¢J contribution plans are recognised as an expense in the p?rlod in which the Telalttd Service is provided. Prepaid ¢tsnlributlons are rewnised as an asset lo the extènt that the prepaymenl will lead to a reduction in lulure payments or a cash refund. When contributions are not expected lo be settled wholly within 12 months of the end of the reportlng dalè In whlch th8 employees render the related seNce, the liability Is measured on a discounted present value basis. Thg unwinding ol the discount is rècognised as an expense In the period in which ari8es. Llmltèd by guarantso The company Is incorporated under Ihe Companies Act and is limited by Gu8f8nla8. The liabifity of each member Is1Smlled lo £1 belng the arnounl each rnembgr undertakes to contribute in the ¢858 of windlng up. Expendlturg on char5tablo actlvltlei by fund ty Unre51ricted Totsl Funds Funds 2024 Café costs Support costs 69,346 10.888 69,346 10,888 80,234 80,234 Expèndlture on ¢hArllablè actlvltt88 by aclivlty type Acliwties undertaken directly Support co$1$ Total funds 2024 Café Costs Governance costs 69,346 69,346 10,888 10,888 69,346 10,888 80,234
Be Human Kind Ltd Company Limited by Guarantee Notes to the Financial Statements i¢onUnuprfJ Year ended 31 March 2024 Independentgxamlnatlon fges 2024 Fees payable to the independent examiner for". Independent examination of the financial $18tements 1,200 Staft costs The tol81 staff costs and employee benefits for the reporting period are analysed as follows., 2024 Wages and salaries Social sè¢urily costs Employer contributions lo pension plans 20,071 6,252 1.969 28,292 The aver8ge hèad Count of empK)yees duFirKJ thè year was l. The average number of full-time èquivalent employees during the year is analysed as follows.. 2024 No. Adminlstralion staff NO èmployee received amployee benefrts of more than £60.000 during th8 yèar12023.' NIII. Trujtoo r•mun8ratlon and •xp•n8•¥ Durlng the year no Iruslees received any remunerallon or expen808. 10. Tanglble flxed assets Short leasehold Fixtures and property fittings Equipmonl Totsl Cost Al 1 Apdl 2023 Addllions 1 $5,639 18,691 88,691 263.021 At 31 March 2024 155.639 18,691 88,691 263.021 Deprg¢l•tion At 1 April 2023 and 31 March 2024 Canylng amount At 31 March 2024 155.639 18.691 88,691 263,021 11. blO$ 2024 Prep8ymenls and accwed income 11,200
Be Human Kind Ltd Company Limited by Guarantee Notes to the Financial Statements (Conllnu Year ended 31 March 2024 12. Credltor8: amounts falllng due withln one year 2024 Trade creditors Accruals and deferred InMe Social security and othèr lax•s Other creditors 1,792 1,295 1,109 167.868 172,064 13. P•n8lon* •nd oth•r po•t rotlr•m•nt b•noflt8 D•fln•d contribution plans The amount recognlsed in income or &xpendilure 88 an exp&n$g in ralallon to defined contribution plans was £1,969. 14. Analy81s of ¢horftsblo fund• Unro8trl¢t•d fund• At 31 Mah 202 Al 1 April 2023 Income Expendllure General funds 208,352 180.2341 128,118 15. Anal1$ of net assets between fund¥ Unreslrlcled Total Funds Funds 2024 Tanglble fixed assets Current assèts Credrtors less than 1 year Net a$8ets 263,021 37.161 I172.(4) 128,118 263,021 37,161 I172,[4) 128,118 10