Fpm
1-3Anbufstreei.
UNks6.Arwl
Bl￿t55p
HOWwdHo￿.
30kknrthknldR4v
DLYwnnon.
Covyrone.
0Th6AP
T¢k028Brn OKO T*0189W(*OI
Lthrtt BUMI
Cerfral
lIa￿sk Rd.
CoAfftrirn.
Bn4G4
¢0 K32NY57
¢0 DMI.
T*kOJ9024*
T¢kol6￿35
T*OS30261OY>
AN AAB GROUP COMPANY
FMAA8.COM I frfFO@FPIIAAB.CIII
Charity Registration No. 108000
Company Registration No. N1670917 (Northern Ireland)
THE HUMAN KIND FOUNDATION
ANNUAL REPORT AND UNAUDITED FINANCIAL
STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
AWARD WINNING ADVICE...
100
CHAKfERED
c) fvi rd-,.-
IREiAND
FPMACCOiJIITAPll5 LLIIITHKANAABG￿uPCOMp
Rej f4x NM)22968 1 vATRè>.rA￿4qv&45 I IE32838JFH
WINIIEM
witrir4EA
WINNER
WINNEA
FCA P4thfv4wtyFCA.
s￿￿5*￿a￿gKA FIBRP.F8mgdlkCMn￿ FC
G￿￿¥FrAr1P.￿1l1adFé￿￿lFcA.LtrIJryG￿grtFcc

THE HUMAN KIND FOUNDATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Sarah Alexandra Ke150-Robb
Lana Elizabeth Kelso Robb
Robert Steven Robb
Secretary
Sarah Alexandra Kelso-Robb
Company number
N1670917
Charity number (Northern Ireland)
108000
Registered office
Laurel Lodge
20 Dairyland Road
Ballyclare
Co. Antrim
BT39 9QN
Independent Examiners
FPM Accountants Ltd
1-3 Arthur Street
Belfast
Co. Antrim
BT14GA

THE HUMAN KIND FOUNDATION
CONTENTS
Page
Trustees report
Statement of Trustee's ￿sponSibl11t1eS
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
10-17

THE HUMAN KIND FOUNDATION
TRUSTEES REPORT (INCLUDING DIREcfoRS' REPORT)
FOR THE YEAR ENDED 37 JUL Y 2023
The Trustees prÈsent their report and financial statèments for the year ended 31 July 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the Charity's Act 2008, the Companies Act 2006 and "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 IFRS 1021
(effective 1 January 20191"
Objectives and activities
The charity's objects are to;
Educate young people about charitable giving and promote individual contributions of money, time and
skills for charitable and community purposes,.
Provide support and activities which develop young people's understanding, skills, capacities and
capabilities to enable them to participate in society a5 responsible individuals,.
Inform, advise and educate the public about charitable giving with a view to encouraging and
improving fundraising and planned charitable giving, thereby promoting the efficiency and effectiveness
of community and voluntary organisations.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
Charity should undertake.
Background to the Establishment of the Foundation
Over the last 20 years there has been a worrying decline in younger people's participation in volunteering and
giving money to good causes. There is a feeling among young people that the emphasis on raising or donating
money can be disempowering as they have limited funds to give. Charity is not a topic at the forefront of
young people's minds and it is not the first thing they would think to do with their money. A partiapant
summed this up well at a Joseph Rowntree Foundation focus group for their "Growing Into Giving" Report -
"It's all about intention, if you don't get it when you're young, this feeling that I have to give, and the￿ is a
reason why I have to give, it won't come to you when you are older..
Educational Programmes Designed to meet Charitable Objectives
The programmes of engagement provided by The Human Kind Foundation are broadly based on three age-
groups primary School, post-primary school and further education, each with age appropriate offerings.
Primary School - Curriculum based classroom activities, workshop5, charity visits, summer camps, in￿rItiVISed
giving challenges and community learning opportunitie5. This will be branded as "Kind Little Humans".
Post-primary School
In and out of school workshops and activities, giving projects, a Giving Journal,
accredited training and incentiV15ed giving challenges.
Further Education - Giving Circles, outreach, peer learning and incentivised giving challenges of a more strateglc
nature.

THE HUMAN KIND FOUNDATION
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 3 1 JUL Y 2023
Activities Designed to meet Charitable Objectives
"The Giving Tree"
A Christmas tree (physical or virtuall where the gifts purchased are matched by The Human Kind Foundation
and distributed to local charities and good causes.
"The Toy Chest for Little Treasures.
The donation of gifts of toys, books, games etc, which are distributed by appropriate charity partners to
children who would not otherwise receive such gifts.for a specific occasion, for example a hospital visit,
bereavement, or any difficult time throughout the year.
"The Family Giving Game"
A resource designed for kitchen table conversations about giving and other families in need in order to
encourage the setting of a family's charitable objectives
'Next Gen Philanthropy.
A seNice designed for families of high net worth, to examine their personal charitable vision and values to
inform the giving objectives of the next generation.
Achievements and performance
Development work designing the range of Educational Programmes and in the development of the concepts for
the activities was completed and rolled out. A pilot to design and deliver a curriculum-based education
programme was kindly supported by the Mccall Foundation. The programme has been running successfully in
schools and youth settings. Having been evaluated, the feedback from participants and teachers has ￿en taken
on board with regard and interest in the programme has been increasing.
In addition, throughout the year we have worked with a number of charities, youth groups, schools
and community organisations. With our various programmes, as well as teaching children and young people
about philanthropy, we have been able to directly support Extern Nl, Women's Aid, Simon Community Nl,
VOYPIC, Ukrainians Nl, B10550ms Belfast, All Nations, The Equality Period, The Trussell Trust Foodbanks, Beyond
Skin, The Salvation Army, SVP & CEF. The total cash sum expended on charitable activities by the Foundation
was £2,201.20, with the same value having been distributed to the designated charities with donations in kind.
This year saw the development of a collaboration with a donor to establish the Terry Malone Legacy Award.
This initiative sought to recognise the talent of young people interested in music and art. We were very grateful
to receive a generous donation of £5,000 to create a pilot programme focused on philanthropy and taents to
award grants of up to £250 to purchase musical instruments, pay for tuition and fund community projects. To
date we have been supported with the founding grant and by various individuals contributing cash and in kind.
To date we have been supported with the founding grant and by various individuals contributing cash and in
kind. A multi-strand fundraising strategy is now in place to increase breadth and geographical delivery of our
work in order to fulfil the stated charitable objectives.

THE HUMAN KIND FOUNDATION
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y 2023
Financial review
It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should
be maintained at a level equivalent to between three and six month's expenditure. The Trustees consbjers that
reseNes at thi5 level will ensure that in the event of a significant drop in funding, they will be able to continue
the Charity's current activities while consideration is given to ways in which additional funds may be raised. This
level of reserves ha5 been maintained throughout the year.
The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in
place to mitigate exposure to the major risks.
Structure, governance and management
The Charity is a company limited by guarantee without share capital use of 'Limited' exemption.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and
up to the date of signature of the financial statements were:
Sarah Alexandra Kelso-Robb
Lana Elizabeth Ke150 Robb
Robert Steven Robb
Currently this is a family foundation and the Trustees were recruited as members of that family.
Disclosure of information to auditor
Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the
audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps
to identify such relevant information and to establish that the auditor is aware of such information.
The Trustees report was approved by the Board of Trustees,
Ms. Sandara Ke150-Robb MBE
Trustee
Dated..

THE HUMAN KIND FOUNDATION
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 JUL Y 2023
The Trustees, who are also the directors of The Human Kind Foundation for the purpose of company L2w, 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).
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 Charity and of the incoming resources and application of resource5,
including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Trustees are required to..
select suitable accounting policies and then apply them consistently;
observe the methods and pri nciples in the Charities SORP.,
make judgements and estimates that are reasonable and prudent., and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
Charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy
at any time the financial position of the Charity and enable them to ensure that the financial stat￿nentS
comply with the Companies Act 2006. 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.

Fpm
AN AAB GROUP COMPANY
THE HUMAN KIND FOUNDATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE HUMAN KIND FOUNDATION
I report to the Trustees on my examination of the financial statements of The Human Kind Foundati￿ for the year
ended 31 July 2023.
Responsibilities and basls of report
As the Trustees of the Charity land also its directors for the purposes of company law) you are responsible for the
preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006
Act).
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of
the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity's
financial statements carried out under section 65 of the Charities Act Northern Ireland 2008 (the 2008 Act). In
carrying out my examination I have followed all the applicable Directions given by the Charity Commission under
section 6519)Ib) of the 2008 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in Connecti￿ with the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respert of the Charity as required by section 386 of the 2006 Act,. or
the financial statements do not accord with those records,. or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other
than any requirement that the accounts give a true and fair view which is not a matter considered as part of an
independent examination., or
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 1021.
www.fpmaab.com l infoiofjpmaab.com

Fpm
AN AAB GROUP COMPANY
THE HUMAN KIND FOUNDATION
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE HUMAN KIND FOUNDATION
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 financial statements to be reached.
Lowry Grant
FPM Accountants Ltd
Chartered Accountants
ststutory Auditors
1-3 Arthur Street
Belfast
Co. Antrim
BT14GA
Dated:
www.fpmaab.com l Inf￿&rfpmaab.cOM

THE HUMAN KIND FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JUL Y2023
Unrestricted Restricted
funds
funds
2023
2023
Total Unrestricted
funds
2022
Restricted
funds
2022
Total
2023
2022
Notes
Income from:
Donations and legacies
Charitable activities
16,045
5,001
21,046
12,415
12,415
2,000
2,000
Total Income
16,045
5,001
21,046
12,415
2,000
14,415
enditure on:
Charitable activities
6,143
6,250
12,393
4,831
4,831
Net income/(expenditure)
for the year/
Net movement in funds
9,902
{1,249)
8,653
12,415
12,8311
9,584
Fund balances at 1
August 2022
12,698
3,353
16,051
283
6,184
6,467
Fund balances at 31
July 2023
22,600
2,104
24,704
12,698
3,353
16,051
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure
account under the Companies Act 2006.

THE HUMAN KIND FOUNDATION
BALANCE SHEET
ASA T31JUL Y2023
2023
2022
Notes
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
1,258
997
10
94
23,933
1 5,582
24,027
15,582
Creditors: amounts falling due within
one year
11
{581)
(528)
Net current assets
23,446
15,054
Total assets less current liabilities
24,704
16,051
Income funds
Restricted funds
Unrestricted funds
2,104
22,600
3,353
12,698
24,704
16,051

THE HUMAN KIND FOUNDATION
BALANCE SHEET (CONTINUED)
ASA T37 JUL Y2023
The company is entitled to the exemption from the audit requirement contained in section 477 of the
Companies Act 2006, for the year ended 31 July 2023.
The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which
comply with section 386 of the Att and for preparing financial statements which give a true and fair view of
the state of affairs of the company as at the end of the financial year and of its incoming resourc& and
application of resources, including its income and expenditure, for the financial year in accordance with the
requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies
Act 2006 relating to financial statements, so far as applicable to the company.
The members have not required the company to obtain an audit of its financial statements for the year in
question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies
subject to the small companies regime.
The financial statements were approved by the Trustees on
Sarah Alexandra Kelso-Robb
Trustee
Company Registration No. N1670917

THE HUMAN KIND FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JUL Y 2023
Accounting policies
Charity information
The Human Kind Foundation is a private company limited by guarantee incorporated in Northern Ireland.
The registered office is Laurel Lodge, 20 Dairyland Road, Straid, Ballyclare, Co. Antrim, BT39 9QN.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Charity's governing document, the
Companies Act 2006 and 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 (FR5 1021 leffective 1 January 20191 The Charity is a Public
Benefit Entity as defined by FRS 102.
The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin I not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the Charity.
Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal
accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the
Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the
Trustees continue to adopt the 90ing concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes
and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are Subject to specific conditions by donors that the capital must be maintained by the
Charity.
1.4 Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have
been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been
notified of the donation, unless performance conditions require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the
time of the donation.
10-

THE HUMAN KIND FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y 2023
Accounting policies
(Continued)
Legacies are recogni5ed on receipt or othemise if the Charity has been notified of an impending
distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy
treated as a contingent asset.
1.5 Tangible fixed assets
Tangible f ixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any im pairment losses,
Depreciation is recog nised so as to write off the cost or valuation of assets less their residual values over
their useful live5 On the followirsg bases:
Fixtures and fitti ngs
Computers
25% SL
25% SL
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in net income/lexpenditure) for the year.
1.6 Impairment of fixed assets
At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of thÉ
impairment loss lif any).
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are
shown within borrowings in current liabilities.
1.8 Financial instruments
The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments15sues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to
the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle
on a net basis or to realise the asset and settle the liability simultaneously.
11

THE HUMAN KIND FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 3 7 JUL Y 2023
Accounting policies
(Continued)
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amartised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the
transaction is measured at the present value of the future receipts discounted at a market rate of nterest.
Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price
unless the arrangement constitutes a financing transaction, where the debt i nstrument is measured at the
present value of the future payments discounted at a market rate of interest. Financial liabilities classified
as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
course of operations from suppliers. Amounts payable are classified as current liabilities if payment 15 due
within one year or less. If not, they are presented as non-current liabilities. Trade creditor5 are recognised
initially at transaction price and subsequently measured at amortised cost using the effective interest
method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged
or cancelled.
Critical accountlng estimates and judgements
In the application of the Charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are considered to be relevant. Actual results may differ from these
estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only
that period, or in the period of the revision and future periods where the revision affects both current and
future periods.
12-

THE HUMAN KIND FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EIVDED 37 JUL Y 2023
Donations and legacies
Unrestrirted Restricted
funds
funds
Total Unrestricted
funds
2023
2023
2023
2022
Donations and gifts
16,045
5,001
21,046
12,415
Charitable activities
Charitsble Income
2023
Ch•ritsble Income
2022
Charitsble Income Charitsble Income
2023
2022
Mccall Foundation ICFNII
2,000
13-

THE HUMAN KIND FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EIVDED 37 JUL Y 2023
Charitable activities
Unrestricted Restricted
Total Unrestricted Restricted
2023
Total
2022
2023
2023
2022
2022
Depreciation and
impairment
Donations
TM Awards
Printing and Stationary
Resources
Legal and Professional
530
382
530
3,105
2,236
700
65
2,800
332
332
2,999
2,723
2,236
700
2,999
65
2,800
3,777
5.659
9,436
332
2,999
3,331
Share of support costs
(see note 61
Share of govemance costs
(see note 6)
2,315
2,315
972
972
581
61
642
528
528
6,673
5,720
12,393
1,832
2,999
4,831
Analysis by fund
Unrestricted funds
Restricted funds
6,143
530
6,143
6,250
5,720
1,832
2,999
4,831
6,673
5,720
12,393
1,832
2,999
4,831
14-

THE HUMAN KIND FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y 2023
Support costs
Support Costs Governance costs
2023
2022
Membership
Subscriptions
Travel & Subsistence
Printing & Stationary
General
315
1,718
315
1,718
387
279
306
282
282
Accountancy fees
Legal and
professional
581
581
528
61
61
2,315
642
2,957
1,500
Analysed between
Charitable activities
2,315
642
2,957
1,500
Trustees
During the year trustee Sarah Alexandra Kelso-Robb received £2,800 for programme delivery and
consultancy. Thi5 was at a reduced rate.
Employees
The average monthly number of employees during the year was..
2023
Number
2022
Number
Total
15-

THE HUMAN KIND FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EIVDED 31 JUL Y 2023
Tangible fixed assets
Fixtufes and
fittings
Computers
Total
Cost
At 1 August 2022
Additions
1,329
1,329
791
791
At 31 July 2023
1,329
791
2,120
Depreciation and impairment
At l August 2022
Depreciation charged in the year
332
332
332
530
198
At 31 July 2023
664
198
862
Carrying amount
At 31 July 2023
665
593
1,258
At 31 July 2022
997
997
10 Debtors
2023
2022
Amounts falling due within one year:
Other debtors
94
11 Creditors: amounts falling due within one year
2023
2022
Accruals and deferred income
581
528

THE HUMAN KIND FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 37 JUL Y 2023
12 Analysis of net assets between funds
Unrestrirted Restricted
funds
funds
2023
2023
Total Unrestricted
funds
2022
Restricted
funds
2022
Total
2023
2022
Fund balances at 31
July 2023 are
represented by:
Tangible assets
Current assets/lliabilitiesl
1,258
12,698
1,258
23,446
997
2,356
997
15,054
2,356
12,698
13,956
2,356
24,704
12,698
3,353
16,051
17-