tharity reglstration number 108000
Company reg15tratlon numb•r N1670917 (Northern Ireland)
THE HUMAN KIND FOUNDATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

THE HUMAN KIND FOUNDATION
LEGAL AND ADMINISTRATIVE INFORMATION
Sarah Alexandra Ke150-Robb
Lana Elizabeth Kdso Robb
Robert Steven Robb
Stcretsry
Sarah Alexandra Kelso-Rabb
Company number
N1670917
Chrlty number INorth•rn Ireland)
108000
R•9lst•rad offl
Laurel Lodge
20 Dairyland Road
Ballyclare
Co. Antrim
8T39 9QN
Ind•pand•nt Ex•mln•rn
AAB Group Accountsnts Limited
1-3 Arthur Street
Belfast
Co. Antrim
BT14GA

THE HUMAN KIND FOUNDATION
CONTEMrs
Page
Trustees report
Independent examiner's report
ststement of financral activfties
Balance sheet
Notes to the finandal statements
8-17

THE HUMAN KIND FOUNDATION
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 JUL Y 2024
The Trustees present their annual report and financial ststements for the year ended 31 July 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial ststements and comply with the Charity's Act {Norther Irdandl 2008, the Companies Act 2006 and
"Accounting and Reporting by Charities: Ststement 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 2019)..
Objectives and activities
The charitys objects are to,.
Educate young people about charitable giving and promote indivldual contributions of money, time and
skills for charitable and community purp05es,'
Provide support and activities which develop young people's understanding, skills, capacities and
capabilities to enable them to participate in society as resp￿sible individuals.,
Inform, advlse and educate the publlc about charitable giving with a view to encouragin9 and
improving fundraising and planned charitable gwing, thereby promoting the efficiency and effectiveress
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 th• Establlshment of the Foundation
Over the last 20 years there has been a worrying decline in younger people's participation in volunteering and
giwng money to good causes. There is a feeling among young people that the emphasis on raising or donating
money can be disempowering ès they have limited funds to give. Charity is not a topic at the fcrefront of
young people's rninds and it is not the fif5t thing they would think to do with their money. A participant
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 there is
reason why I have to give, It won't come to you when you are older,.
Educatlonal Programme5 Deslgned to meet Charlt•ble Objedlves
The programmes of engagernent 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 khool Curriculurn based cla55room artivities. workshops, charity vi51ts, summer camp& inontivised
giving challenges and community learning Opportunities. This will be branded as 'Kind Little Humans..
Post-primary School
In and out of school workshops and activities, giving project5, a Giving Journal,
accredited training and incentivised giving challerKJe&
Further Education Giving Circles, outreach, peer learning and incentlVi5ed giving challenge5 of a more strategic
nature.

THE HUMAN KIND FOUNDATION
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y2024
Acthiities Designed to meet Charitable Objertives
'The Giving Tree.
A Christmas tree {physical or virtuall where the gifts purchased will be matched by The Human Kind Foundation
and distributed to local charities and good causes.
he Toy Chest for Little Treasures.
The donation of gifts of toys, books, games etc, which will be distributed by appropriate charity partners to
children for a birthday, a special occasion, a hospital visit who would not otherwise receive such gifts.
Yhe Family Giving Game.
A resource designed for kitthen table conversations about giving and other families in need in order to
encourage the setting of a faMil￿S charitable objertives.
"Next Gen Philanthropy.
A seNice designed for families of high net worth, to examlne their personal charttable vision and values to
Inform the giving objectives of the next generation.
Achlevements and perfomunc•
Throughout the year, the Human Kind Foundation continued with a rarKJe of attivities building on success
of previou5 year& Whilst income has reduced on the previous year, expenditure on charitsble activities has
increased which represent5 the timing of the receipt of income in the year 2022123 vthich was then successfully
expended in the year 2023124. Income includes financial sUPPOrt and in-kind donations.
Working with a number of tharitie& youth groups, schools and community organisations, the Foundation
benefited from increased awareness and increased levels of outreath to teach children and young people alx)ut
philanthropy.
Matched giving and incentivised gifting opportunities grew steadily to provide which benefitted a wide range of
charities. The charities selected to receive financial sums and gifts of donated items y￿￿ in some cases d1￿cted
by the young people themselve5. Non-specific gifting awarded as unrestrirted funds from a number of donors
We￿ determined by the Trustees. The heartfelt thanks of the Trustees go to all those who supported the
Foundation throughout the year.
Charitable organisations benefiting from the support of children and young people throughout Northern Ireland
Include-
•BCC
•8eyond Skin
.Blossoms Baby Bank
•Equalty Period
•Extem Nl
•Friends of the Cancer Centre
•Heartbeat Trust Nl
bHomeStart
.MVI
Newtownabbey Baby Bank
.Simon Community, Nl
.St John'5 Ballyclare
.svp
.The Salvation Army
.The Trussell Trust
.Ukrainians Nl

THE HUMAN KIND FOUNDATION
TRusfEES REPORT (INCLUDING DIREcfoRS' REPORTJ (CONTINUED)
FOR THE YEAR ENDED 37 JUL Y2024
•USPCA
.Women'5
Addbtionally. the Teny Malone Legacy Award an applicalion-based grant programme, was a one-off inltiative
created to beneft musically tslented under-privileged chlldren and young people. A5 well as berEftting eligible
indMdual4 organisations in recelpt of fvndlng were, the Blue Houses Llgoniel Primary School and the Mu51C
Yard.
Nnandal rv41
The Restslcted Funds as at 31st Juty 2024 is -£5,361 Thi5 is a decrease of £3,258 from the previous year.
The Unrestricted Furmts as at 31st Juty 2024 is £1fi569. Thls is a decrease of £&031 from the pmious year.
Income as at 31st July 2024 is ￿,555, which is a decrease of £1&491 from the pre¥ious year.
E¥pendlture as at 31st July 2024 is £16,051 whith is an increase of £1659 from the previous year.
It is the pdicy of the Chaiity that unre*rlLled fijnds whlch ha¥e not tjeen deslgrwted tor a specfflc use should
be m•lntsined at a level equivalent to be￿e¢n three and six month's expendituro The Trusrees conslder that
reserve5 at this level wlll ensure that In the event of a 51gnlficant drop in fvndlng tTrw will be able to continue
the Charltys current actNrkne5 while consideration Is glven to ways in which additional fund5 moy be ftised This
level of reserves ha5 been malntslned tlvWout the year.
The Trustees a55e55ed the major risk5 to whlth the Charty is expose4 and Jre saI5fied that systems are in
place to mitigate exposure to the major risks.
Structur4 90veMan￿ •nd man•g•m•nt
The Charity Is a compary Ilmlted by gu8r•ntee wlthout share capitsl use of 'll￿Nted. exemptiThL
The Trustees who 4r• also the dlrecth for the purpose of compaty law. and who seNed durfng the year and
up to the dats of signature of the fln•ncEal statsments werv.
Sarah Alexantha K81s0-Robb
lana Elizabeth Ke150 Robb
Robert Steven Robb
Currently thls is a family foundatlon and the Trustees were recruited as membeT5 of that family.
Olsdowr• of InfOrn￿on to auditor
Each of the Twstee5 has c￿fi￿ned that there is no infonratlon of we aware which is relevaTrt to the
aud¢ but of which the auditor Is unaware. TW have further confimied that they have tsken appropriate Steps
to identify such relevant infomMtloTr aThl to estsbllsh that the a￿JitOr ts aware of suth InformadorL
The T stees report was approved by the Board of Truste6&
MA Sarnh
Trustee
exandra KelsoryRobb M3E

THE HUMAN KIND FOUNDATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE HUMAN KIND FOUNDATION
I report to the Trustees on my examinatlon of the financlal ststements of The Human Klnd Foundatirn for the year
ended 31 July 2024.
Respon5ibilitl•s and basls of rnport
As the Trustees of the Charity (and also its d1￿ctOrS for the purposes of company law) you are responsible for the
preparation of the financial statements in accordance with the requirements of the Companie5 Act 2006 Ithe 2006
Act).
Having satisfied myself that the financial statements of the Charity are not required to be auditvj under Part 16 of
the 2006 Act and are eligible for independent examination, I report in respee( of my examination of the Charity's
financial statements carried out under section 65 of the Charities Act (Northern Ireland) 21x18 (the 2LM)8 Act). In
carrylng out my examination I have followed all the applicable Direction5 given by the Charity Commission under
section 65{9)(bl of the 2008 Act.
Ind•p•ndent examlner's statement
I have completed rny examination. I confirm that no matters have come to my attention in connecticn with the
examination giving me cause to believe that in any material respert..
accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Art 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 fina￿181 statements have not been PrePa￿d in accordance with the methods and principle5 of the
Statement of Recommended Practi￿ 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 102).

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 connertion with the examination to which attention
should be drawn in this report in order to enable a proper understsnding of the finanaal ststements to be ￿aChed.
AAB Group Account•nts Umlted
1-3 Arthur street
Belfast
Co. Antrlm
BT14GA
Dated: 14...-Q..A..20L5

THE HUMAN KIND FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDrruRE ACCOUNT
FOR THE YEAR EIVDED 31 JUL Y 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestrlcted Restrlrted
funds
fvnds
2023
2023
Total
2024
2023
Notes
Income and endowments from:
t)onations and legacies
Charitsble activities
Other income
16,045
5,001
21,046
1.609
1,609
946
946
Total Income
1,609
2.555
16,045
5,001
21.046
Exp•nditur• on:
Charitable adivities
6,977
9,075
16,052
6,143
250
12,393
Totsl expenditurn
6,977
9,075
16,052
6,143
6,250
12,393
Net Incofflel(eKp•ndltur•)
and mov•m•nt In fiinds
16,031)
IA66}
{13,497)
9,902
(1,249)
8.653
Reconclllatlon of funds:
Fund balances at 1 August
2023
21600
1104
24,704
12,698
3.353
16,051
Fund balancos at 31 Juty
2024
16,569
(5,3621
11,207
22,600
2,104
24,704
The ststement of financial activities includes all gains and losses recognised in the year, All income and
expenditure derive from continuing attivities.

THE HUMAN KIND FOUNDATION
BALANCE SHEEr
ASAf31JULY2024
2024
2023
Notes
Tanglble assets
Current Jss•ts
Debtors
Cash at bank and in hand
12
728
1258
13
1,609
9,$46
94
21933
11,155
24027
Credltor* arnounts falllng du• wfthln
on• ymr
14
(676)
(5811
Net OJTrnnt assets
10,479
23,446
•ssets l•u curr•Tht Il•bllld•J
11,207
24,704
Incom• fw
Restricted fvnd5
Unrestricted fund5
15
IS3621
1fi569
I104
11207
24704
The company 15 entiil&J to the exemptlon from the audSt requirement corrtained in sectlon 477 of the
Companles Act 2006. for the year ended 31 July 202
rhe dIrectO￿ acknowledge thelr re5pon51bilitles for comptylng wlth the requirements of the CompaTle5 Act
2006 with respect to accountlng records and the preparatlon of flnandal stat•m•nl&
The memb¢r5 have not requlred the company to obtsln an audlt of Its flnandal statements for the ￿ar In
estion In accordance wtth sectlon 47&
These finandal statements have been pfepayed In accordance with the proM5ion5 applicable to corynles
subject to the small companles regirnè.
The fin
cial statements were approved by the Trustee5 on _-
rah AJexandTa Ke150-Robb
Tntstee
Company Registration No. N1670917

THE HUMAN KIND FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JUL Y 2024
Accounting policies
Charity Infonnation
The Human Kind Foundation is a private company limited by guarantee incorporated in Northern Ireland.
The reglstered office is Laurel Lodge, 20 Dairyland Road, Straid, Ballyclare, Ca. Antrim, BT39 9QN.
1.1 Ac£ounting convention
The financial statements have been prepared in accordance with the Charity's goveming document the
Companies Act 2006 and "Accountin9 and Reporting by Charities: Statement of Recommended Practice
pplicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102} (effective 1 January 20191" The Charity Is a Public
Benefit Entity as defined by FRS 102.
The flnanclal statements are prepared In sterling, which is the functional currency of the Charlty.
Monetary amounts in these financial statements are rounded to the nearest £,
The financial 5taternents have been prepared under the hlstorical cost convention. The principal
accounting policies adopted are set out below.
12 Golng conc•rn
At the time of approving the financial ststements, the Trustee5 have a reasonable expertation that the
Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the
Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charltsble funds
Unrestricted fijnds a￿ available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used.
The purposes and uses of the restricted funds are set out in the note5 to the financial statement
1 A Income
Income is recognlsed when the Charity is legally entitled to it after any perfom)ance conditions have
been me¢ the amounts can be measured ￿lIablY, and it is probable that Income wlll be received.
Cash donations are recognised on receipL Other donations are recognised once the Charity has been
notified of the donation, unle55 performance conditions require deferral of the amount. Income tsx
recoverable in relation to donations received under Gift Aid or deed5 of covenant is recognised at the
time of the donation.

THE HUMAN KIND FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y2024
Attountlng policles
(Continued)
Legacies are recagnised on receipt or otherwise if the Charity has been notified of an impending
distribution, the amount is known, and receipt is experted. If the amount is not known, the legacy s
treated as a contingent asset
Expenditure Is recognised once there is a legal or constnjctive obllgation to transfer economic benefit to
a third party, it 15 probable that a transfer of economic benefits will be required in settlement, and the
amount of the obligation can be measured reliably.
Expenditure is classified by artivity. The costs of eath activity are made up of the total of direct costs and
shared costs, Including support costs involved in undertaking each activity. Direct costs attributable to
single activity are allocated directly to that artivity. Shared costs whlch contribute to more than one
attivity and 5UPPOrt costs which are not attributsble to a Single artivity are apportioned between those
activities on a basis conslstent with the use of resources. Central staff costs are allocated on the basis of
time spent, and depreciation charges are alltxated on the portion of the asset's use.
1.5 Tingibl• fixed assets
Tangible fixed assets are initially measured at cost and subsequently rneasured at cost or valuation, net of
depreciation and any impaiment losses.
Depreciation 15 recogni5ed so as to write off the cost or valuation of assets les5 their residual values over
their useful live5 on the followin9 boses-
Fixtu￿ and fittings
Computers
25% SL
25% SL
The gain or loss arising on the dlsposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in the Statement cf financial activrties.
1.6 Impairnient of flxed assets
At each reporting end date, the Charty reviews the carrying amounts of its tangible assets to determlne
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 the
impairment loss (if any),
1.7 Cash and cash equlvalonts
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original rnaturities of three months or less, and bank overdrafts. Bank overdrafts are
shown within borrowings in current liabilitie5.

THE HUMAN KIND FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y2024
Accounting policies
(Continued)
1.8 Flnancial Instruments
The Charity has elected to apply the provisions of Section 11 '8asic Financial Instruments, and Settion 12
'Other Finanaal Instruments Issues, of FRS 102 to all of tts 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 ststements, when
there is a legally enforceable right to set off the reco9nised amounts and there is an intention to settle
on a net basi5 or to realise the asset and settle the liability simultsneously.
Basic financlal assets, which include debtofs and cash and bank balances, are initially measured at
transaction price including transartion costs and are subsequentiy carried at amortised cost US1r￿ 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 nteresL
Financial a55et5 classified as receivable within one year are not amort15ed.
Bask flnanclal IMbilitse5
Basic financlal liabilities, including creditor5 and bank loans are Initially ￿CogniSed at transaction price
unless the arrangement constitutes a financin9 transaction, where the debt instrument is measured at the
present value of the future payments discounted at a market rate of interest. Financial liabilities dassified
as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cosL using the effective interest rate method.
Trade creditors are obligatlon5 to pay for goods or services that have been acquired in the ordinary
course of operations from supplIe￿ Amounts payable are classified as current liabilities if payment is due
within one year or less. If not they are p￿ented as non-current liabilities. Trade creditors are ￿cogniSed
initially at transaction price and subsequently measured at amortised c05t U5in9 the effective Inte￿5t
method.
Derecognition of financthllmbilities
Financial liabilities are derecognised when the Charity's contractual obligations expl￿ or are discharged
or cancelled.
10-

THE HUMAN KIND FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y2024
Critical accounting estimates •nd Judgements
In the application of the Charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the tarrying amount of assets and liabilities that are not readily
apparent from other sources, The estlmales and assoaated assumptions are based on historical
experience and other fattors that are considered to be relevant. Actual results may differ from these
estimates.
The estimates and undedying assumptions are r￿leWed on an ongoing basis. Revisions to accounting
estimates are rectsgnised in the period in whith the estimate is revised Whe￿ the revision affects only
that period, or in the period of the revision and future periods where the revision affects both current and
fijtU￿ pefrods,
11

THE HUMAN KIND FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
R?R THE Y£AR EIVDED 31 JUL Y2024
Income from donations and legacies
Unrestricted Reslrfrted
funds
funds
2024
2024
Totsl Unrestricted Restrlrted
funds
fvnds
2023
2023
Total
2024
2023
Donations and gifts
16,045
s,￿1
21,046
Charhabl• activitl•s
Charftabl•
Incom•
2024
2023
Perfomiance related grants
1,609
P•rforni•nc• r•lat•d grants
Community Foundation Nl
Other
1,609
1.609
Other incom•
Unr•strlcted Unrestrlcted
funds
funds
2024
2023
Other income
946
12-

THE HUMAN KIND FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y2024
Charitable activities
Unr•strlcted Restrfrted
funds
funds
2024
2024
Total Unrestrirted Restricted
2024
funds
funds
2023
2023
Total
2023
Depreciation and
irnpairment
Donations
ComputerISo￿are costs
Resource costs
Printlng and Stationary
Resources
530
2,784
530
2,784
530
382
1800
530
3,105
1800
2,236
700
65
2,723
7,600
2.236
700
65
3,314
7,600
10,914
3,777
5,659
9,436
Share of support costs
(see note 7)
Share of govemance costs
(see note 7)
1,669
1A75
3,144
2,315
2.315
1.994
581
61
642
6,977
9,075
16,052
6.673
5,720
12,393
An*sis by fund
Unrestricted funds
Restricted funds
6,977
6,977
9,075
6,143
530
6.143
6,250
9,075
5.720
6,977
9.075
16,052
6,673
5.720
12,393
13-

THE HUMAN KIND FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y2024
Support costs
support costi Gov•rnance wsls
2024
2023
Membership
Subscription5
Travel & Subsistence
Printing & Stationary
TM Awards
175
617
877
1,475
175
617
877
IA75
315
1,718
282
Accountsncy fees
Legal and
professional
802
581
1,192
1,192
61
3,144
5.138
2,957
Analysed betrNeen
Charitsble activitles
3,144
5,138
2,957
Net mOV￿nInt In funds
2024
2023
The net movement In funds is stated after charglngl(creditingl:
Fees payable for the independent examinatlon of the charftys financial
statements
Depreciation of owned tangible fixed assets
581
530
530
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or beneffts from
the Charity during the year.
10 Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Total
14-

THE HUMAN KIND FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y2024
10 Emplvye•s
(Continued)
There were no employees whose annual remuneration was more than £60.000.
11 Taxatlon
The charity is exempt from taxation on its attivities because all its income is applied for charitable
purposes.
12 Tanglble flxed assets
Fixtures •nd
Itttlngs
Cofflwtqvj
Totsl
Cost
At l August 2023
1,329
791
1120
At 31 July 2024
1,329
791
2,120
D¢pr•datlon Jnd Impalrment
At l Akjgust 2023
Depreciation charged in the year
664
332
862
530
At 31 July 2024
996
396
1,392
C•rrylng amount
At 31 July 2024
333
395
728
At 31 July 2023
665
593
1,258
13 Debtors
2024
2023
Amounts falllng duo within one year.
Other debtors
1,609
14 Creditors: amounts falling due wlthin one year
2024
2023
Accruals and defer￿d income
676
581
15-

THE HUMAN KIND FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y2024
15 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on
trust subject to specific conditions by donors as to how they may be used.
At 1 August
2023
Incomlng
r•source5
Resources
expended
At 31 July
2024
2,104
1,609
19,075)
(5,362)
PY•vious year.
At 1 August
2022
Incomlng
resources
R•sourc¢s
expended
At 31 July
2023
3,353
5.001
16,2501
2,104
16 Unrestrlrted funds
The unrestrlcted funds of the charity comprlse the unexpended balances of donations and grants whlch
are not subjett to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestrirted fvnds by the trustees for specific
purposes.
At 1 August
2023
Incoming
T•￿Ure•S
Resaurc•s
expendqd
At 31 Juty
2024
General fijnds
21600
946
(6,977)
16,569
Prevlou$ y•ar.
At 1 August
2022
Incomlng
resources
Resources
expended
At 31 July
2023
General fvnds
12.698
16,045
16,143)
21600
18-

THE HUMAN KIND FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y2024
17 An￿Y￿S of net assets between funds
Unrestrlcted Restrkted
funds
fvnds
2024
2024
Total Unrestrirted Restricted
funds
fvnds
2023
2023
Total
2024
2023
Fund balances at 31
July 2024 are
represented by..
Tangible assets
Current assets/lliabilitiesl
728
9,850
728
10,479
1,258
21,342
1,258
23,446
629
2.104
10,578
629
11,207
22,600
1104
24,704
18 Rel•t•d party transartloni
During the year £7,600 of costs where paid to Kelso - Robb Consulting a related party connected through
mutual director. Payments were made for prograrnme delivery and advancement of charity.
19 Cash generated from operations
2024
2023
(Deficitl/surpus for the year
(13,497)
8,653
Adjustments for.
Depreciation and impalrment of tangible fixed assets
530
530
Movements in working capital..
{Increasel in debtors
Increase in creditor5
(1,515)
95
(94)
53
Cash (absorbed by)Ig•nerated from operations
114,387)
9.142
20 An4lysls of changes In n•t lunds
The Charity had no material debt during the year.
17-