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 linc1￿lIng 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 pro￿ding 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 objectl￿s.
Small company provl¥lon•
This reporl has been prepargd In a￿QrdaTr￿ ￿th Ihe provl$lon$ applublg lo Compar￿6$ 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.
Ha￿ing $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 In￿Me 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 p￿pared Sn a￿or￿anCe with the prowsions appI￿able 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 wh￿h 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 se￿r￿S 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
be￿een 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 In￿Me
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$g in ralallon to defined contribution
plans was £1,969.
14. Analy81s of ¢horftsblo fund•
Unro8trl¢t•d fund•
At
31 Ma￿h 202
Al 1 April 2023
Income Expendllure
General funds
208,352
180.2341
128,118
15. Anal￿1$ 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