TRUSTEE’S REPORT & FINANCIAL STATEMENTS FOR THE YEAR …

TRUSTEE’S REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED31 MARCH 2016

HUMANAIDUK

(A Company Limited by Guarantee)

Financial Statements for the year

ended 31 March 2016

CONTENTS PAGE NO

Directors/Trustees Report 1-11

Auditor's Report 12-14

Statements of Financial 15

Activities

Balance Sheet 16

Notes to the Accounts 17-23

Report & Financial statement 2016, Human Aid UK

RESERVE

The Board of Trustees have adopted a reserves policy

to hold the equivalent of 6 to 9 months' operational

expenditure in reserve (£113k to 170k). The actual

free reserves in current assets at the end of the

year were £152k excluding all restricted funds.

The Board of trustees considers the reserve policy

to be adequate as the giving tradition is strong in

such a charitable organisation.

FINANCIAL POSITION

The Statements of Financial Activities shows a deficit

of £109,020 ( 2015 is deficit £15,506) for this year

with the net Balance Sheet value of £264,292

(2015 is £373,312).

DIRECTORS/TRUSTEES'

RESPONSIBILITIES

The Trustees, who are also Directors of Human Aid

UK for the purposes of Company Law, are responsible

for preparing the Trustees' Annual Report and

financial statements in accordance with applicable

law and United Kingdom Accounting Standards

(UK GAAP applicable to smaller entities).

Company/Charity law requires the Trustees to

prepare financial statements for each 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 these financial

statements, Trustees are required to:

• Select suitable accounting policies and

then apply them consistently;

• Observe methods and principles in the

Charities SORP (FRSSE 2015);

• Make judgements and estimates that are

reasonable and prudent;

• State whether applicable UK Accounting

Standards have been followed, subject to any

material departures disclosed and explained in

the financial statements;

• Prepare financial statements on the going

concern basis unless it is inappropriate to

presume that the charitable company 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

charitable company and enable them to ensure that

the Financial statements comply with the Companies

Act 2006 and Charities Act 2011.

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.

In so Far as the Trustees are aware:

- There is no relevant audit information of which the

charitable company's auditor is unaware; and

- As the Directors of the company, we have taken all

steps that we ought to have taken in order to make

ourselves aware of any relevant audit information and

to establish that the company's auditors are aware of

that information.

AUDITORS

An independent audit was carried out by Abacus

Partners (LON) LLP, Chartered Certified Accountants

& Statutory Auditors. Abacus Partners (LON) LLP are

deemed to be reappointed in accordance with an

elective resolution made under Section 386(1) of

the Companies Act 1985 which continues in Force

under the Companies Act 2006.

These Financial statements have been prepared in

accordance with the special provisions of Part 15 of

the Companies Act 2006 and the Financial

Reporting Standard For Smaller Entities

(effective January 2015) relating to small

companies.

This report was approved by the directors/trustees

on 30 September 2016.

Signed on behalf of the board of

directors/trustees,

Mr Nur-e-Azom Choudhury

Secretary


OPINION ON OTHER MATTER

PRESCRIBED BY COMPANIES ACT 2006

In our opinion the information given in the Trustees'

Annual Report For the Financial year For which the

Financial statements are prepared is consistent with

the Financial statements.

MATTERS ON WHICH WE ARE REQUIRED TO

REPORT BY EXCEPTION

We have nothing to report in respect of the Following

matters where the Companies Act 2006 requires us to

report to you if, in our opinion:

- Adequate accounting records have not been kept or

returns adequate For our audit have not been

received From branches not visited by us; or

- The Financial statements are not in agreement with

the accounting records and returns; or

- Certain disclosures of Trustees' remuneration

specified by law are not made; or

- We have not received all the information and

explanations we require For our audit; or

- The Trustees' were not entitled to prepare the

Financial statements in accordance with the small

company's regime and take advantage of the smalll

company's exemption in preparing the Directors'

report.

Senior Statutory Auditor for and on behalf of

Abacus Partners (LON) LLP

Unit A, Abbotts Wharf

93 Stainsby Road

London E14 6JL

03 October 2016


Total Total

Unrestricted Restricted 2016 2015

INCOME AND EXPENDITURE Notes £ £ £ £

INCOMING RESOURCES

Voluntary Income 3 216,814 - 216,814 196,627

Investment Income 4 3,825 - 3,825 4,135

Charitable Activities Income 5 20,497 437,968 458,465 578,521

Total Income 241,136 437,968 679,104 779,283

RESOURCES EXPENDED

Cost of Voluntary 6 964 - 964 211

Cost of Fundraising 7 8,502 39,391 47,893 22,926

Charitable Activities Cost 8 173,613 520,780 694,393 720,901

Governance and Support Cost 9 44,874 - 44,874 50,751

Total Resources Expended 227,953 560,171 788,124 794,789

NET INCOME /DEFICIT FOR THE YEAR 13,183 (122,203) (109,020) (15,506)

Fund Movement (1,076) 1,076 - -

Fund as at 1 April 2015 144,099 229,213 373,312 388,818

Funds as at 31 March 2016 156,206 108,086 264,292 373,312

HUMAN AID UK ( A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2016

The notes on pages 17 to 23 form part of these accounts.

Report and Financial Statement 2016, HUMAN AID UK 15

Total

2016 2015

Notes £ £ £

FIXED ASSETS:

Tangible Assets 14 4,703 4,968

Current Assets:

Debtors & Prepayments 15 33,088 111,442

Investment 16 10,000 10,000

Cash at Bank and in hand 320,144 272,114

363,232 393,556

Creditors:

Amount falling due within one year 17 103,643 25,212

Net Current Assets 259,589 368,344

Total Net Assets 264,292 373,312

Funds

Unrestricted funds 20 156,206 144,099

Restricted Funds 20 108,086 229,213

Total Funds 264,292 373,312

The financial statements were approved by the Board on 30 September 2016 and signed on its behalf by

Mohammed Kashim Ali Nur - E- Azom Choudhury

(Chairman) (Secretary)

BALANCE SHEET AS AT 31 MARCH 2016

The notes on pages 17 to 23 form part of these accounts.



These accounts have been prepared in accordance with the special provision of Part 15 of the Companies Act 2006 relating to small companies and in

accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015) (UK GAAP applicable to Smaller Entities).

1 Accounting Policies

1.1 Basis of preparation of accounts:

1.2 Income Recognition:

● Donation and other income recognised when received.

● Grants for immediate expenditure are accounted for when they become receivable.

● Grants / Donation restricted to future accounting period are deferred and recognised in those periods.

● Grants / Donation for specific project are treated as restricted to the projects c/fwd for future operation.

1.3 Allocation of cost:

Costs are allocated between restricted and unrestricted fund according to the terms of income.

Where items expended are mixed, they are apportioned between the categories according to the income they

relate to as well as using best possible professional judgements.

1.4 Support cost:

1.5 Tangible fixed assets and depreciation:

Fixed assets for the charity use are capitalised at cost. They are stated in the accounts at cost less depreciation.

Depreciation is calculated to write off the cost less their estimated residual value, over their expected useful lives

on the following bases:

Furniture, Fixture and Equipment's 20% on cost.

1.6 Funds:

1.7 Reconciliation of new and previous Generally Accepted Accounting Practice (GAAP):

2. Incoming Resources

The incoming resources and surplus are attributable to the principal activities of the charity.

There is no requirement of balance sheet and net income/(expenditure) restatement for adoption of FRSSE 2015, therefore, no reconciliation is shown.

● Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been

designated for other purposes.

● Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated

fund is set out in the notes to the financial statements.

● Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for

particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set

out in the notes to the financial statements.


( A COMPANY LIMITED BY GUARANTEE)

for the year ended 31 March 2016

HUMAN AID UK

Notes to the financial statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable

to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16/07/14, the Financial

Reporting Standard for Smaller Entities (effective January 2015) and the Companies Act 2006. Assets and liabilities are initially recognised at historical

cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance

conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office

costs, finance, personnel, payroll and governance costs which support the Trusts programmes and activities. These costs have been allocated between

cost of raising funds and expenditure on charitable activities.

INCOME SUMMARY

3 VOLUNTARY INCOME: Unrestricted Restricted 2016 2015

£ £ £ £

Donations 103,448 103,448 124,970

Gift Aid Via Just Giving 29,317 29,317 71,657

Gift Aid Via Virgin Giving 84,049 84,049

216,814 - 216,814 196,627

4 INVESTMENT INCOME: Unrestricted Restricted 2016 2015

£ £ £ £

Profit from investment Note 16 3,825 3,825 4,135

3,825 - 3,825 4,135

5 CHARITABLE ACTIVITIES INCOME: Unrestricted Restricted 2016 2015

£ £ £ £

Gaza Collection 2,528 48,030 50,558 240,280

Gambia Collection 3,105 58,990 62,095 15,147

Bangladesh Collection 1,985 37,712 39,697 28,958

Qurbani Collection 9,431 9,431 7,287

Zakat ul Fitr Collection 11,464 11,464 17,962

UK Service Development 266 5,063 5,329 2,180

Syria Collection 10,360 196,847 207,207 255,610

Burma Project 2,253 42,797 45,050 11,097

Yemen Collection 251 251 -

Iftar Collection 27,383 27,383 -

20,497 437,968 458,465 578,521

Total Income 241,136 437,968 679,104 779,283





EXPENSES SUMMARY

6 VOLUNTARY COST: Unrestricted Restricted 2016 2015

£ £ £ £

Subscriptions 964 964 211

964 - 964 211

7 FUNDRAISING COST: Unrestricted Restricted 2016 2015

£ £ £ £

Fund Raising Event costs 8,502 39,391 47,893 22,926

8,502 39,391 47,893 22,926

8 CHARITABLE ACTIVITIES COST: Unrestricted Restricted 2016 2015

£ £ £ £

Salaries and wages 57,468 16,000 73,468 47,041

Staff Training 3,430 3,430 -

Rent, Rates and Service Charges 48,635 48,635 45,754

Gaza Project 92,621 92,621 176,116

Gambia Project 11,321 11,321 9,742

Bangladesh Project 31,715 31,715 39,657

Qurbani Project 18,431 18,431 10,270

Zakat ul Fitr Project 15,017 15,017 21,291

UK Service Development 4,468 4,468 12,000

Syria Project 250,353 250,353 266,290

Burma Project 42,214 42,214 9,128

Emergency Project - 2,454

Iftar Project 17,817 17,817

Travel Expenses 8,291 2,823 11,114 22,306

Casual Worker & Volunteer expenses 30,718 18,000 48,718 33,677

IT Support and Maintenance 1,403 1,403 5,959

Repair & Maintenance 1,487 1,487 3,993

Publicity and Marketing 15,165 15,165 8,030

Hire of Equipment's - 792

Telephone/Internet 1,708 1,708 1,920

Printing/Postage/Stationery 3,065 3,065 3,750

Credit Card Charges 2,243 2,243 731

173,613 520,780 694,393 720,901

9 GOVERNANCE AND SUPPORT COST: Unrestricted Restricted 2016 2015

£ £ £ £

-

Salaries and wages 9,487 9,487 8,274

Staff Training - -

Rent and Service Charges 16,212 16,212 15,252

IT Support and Maintenance 467 467 1,986

Insurance 417 417 2,504

Printing/Postage/Stationery 1,021 1,021 1,250

Telephone/Internet 569 569 693

Travel Expenses 1,235 1,235 2,478

Professional fees - 1,920

Bank Interest and Charges 109 109 76

Sundry expenses 628 628 1,303

Depreciation on FF & Equipment's 2,372 2,372 2,716

32,517 - 32,517 38,452

Governance Cost:

Salaries and wages 6,324 6,324 5,517

Meeting expenses/Refreshment 1,833 1,833 2,582

Consultancy - - -

Book Keeping and Accountancy 2,100 2,100 2,100

Audit Fees 2,100 2,100 2,100

12,357 - 12,357 12,299

44,874 - 44,874 50,751

Total Expenses 227,953 560,171 788,124 794,789

HUMAN AID UK





Supports Cost:

10 PROJECT INCOME SUMMARY : Charitable 2016 2015

Activities Voluntary Investment Other Total Total

Income Income Income Income Income Income

£ £ £ £ £ £

Syria Project Note 13a 207,207 207,207 255,610

Gaza Project Note 13c 50,558 50,558 240,280

Gambia Project Note 13d 62,095 62,095 15,147

Bangladesh Project Note 13e 39,697 39,697 28,958

Qurbani Project Note 13f 9,431 9,431 7,287

Zakat ul Fitr Project Note 13g 11,464 11,464 17,962

UK Service Development Note 13h 5,329 5,329 2,180

Burma Project Note 13i 45,050 45,050 11,097

Yemen Project Note 13j 251 251 -

Iftar Projects Note 13k 27,383 27,383

Admin and Other Income - 216,814 3,825 220,639 200,762

458,465 216,814 3,825 - 679,104 779,283

11 PROJECT EXPENSES SUMMARY: Charitable Fund Governance 2016 2015

Activities Raising Voluntary & Support Total Total

Expenses Expenses Expenses Expenses Expenses Expenses

£ £ £ £ £ £

Syria Project Note 13a 277,004 38,891 315,895 279,844

Gaza Project Note 13c 93,621 93,621 179,474

Gambia Project Note 13d 15,830 15,830 10,391

Bangladesh Project Note 13e 31,715 31,715 39,657

Qurbani Project Note 13f 18,431 18,431 10,270

Zakat ul Fitr Project Note 13g 15,017 15,017 21,291

UK Service Development Note 13h 4,468 4,468 12,000

Burma Project Note 13i 46,878 500 47,378 9,303

Emergency Project - - 2,454

Yemen Project Note 13j - - -

Iftar Projects Note 13k 17,817 17,817

Admin and Other Expenses 173,613 8,502 964 44,874 227,953 230,105

694,394 47,893 964 44,874 788,125 794,789

12 RESTRICTED FUND MOVEMENT : Opening Incoming Resources Unrestricted Closing

Balance Resources Expended Fund Used Balance

£ £ £ £ £

Syria Project Note 13a 117,972 196,847 315,895 1,076 -

Gaza Project Note 13c 55,088 48,030 93,621 9,497

Gambia Project Note 13d 14,809 58,990 15,830 57,969

Bangladesh Project Note 13e 10,000 37,712 31,715 15,997

Qurbani Project Note 13f 9,000 9,431 18,431 -

Zakat ul Fitr Project Note 13g 5,729 11,464 15,017 2,176

UK Service Development Note 13h 5,063 4,468 595

Burma Project Note 13i 13,463 42,797 47,377 8,883

Yemen Project Note 13j 0 251 - 251

Iftar Projects Note 13k 3,152 27,383 17,817 12,718

229,213 437,968 560,171 1,076 108,086

13a SYRIA PROJECTS SUMMARY Opening Total Restricted Resources Fund Closing

Balance Incoming Fund Expended Transfer Balance

£ £ £ £ £ £

Emergency Syria 42,590 23,803 22,613 75,621 10,418 -

Emergency Syria Ambulance Note 13b 21,054 9,798 9,308 29,031 (1,331) -

Emergency Syria Celox 8,247 3,020 2,869 (11,116) -

Emergency Syria Food - 1,396 1,326 (1,326) -

Emergency Syria Orphans 36,081 133,551 126,873 171,074 8,120 -

Emergency Syria Winter 10,000 15,071 14,317 8,491 (15,826) -

Emergency Syria Container - 20,568 19,541 31,678 12,137 -

117,972 207,207 196,847 315,895 1,076 -





13b SYRIA AMBULANCE:

13c GAZA PROJECTS SUMMARY Opening Total Restricted Resources Fund Closing


£ £ £ £ £ £

Emergency Gaza 29,625 11,937 11,340 33,020 (6,830) 1,115

Emergency Gaza: Al Shifa - 30,221 28,710 35,540 6,830 -

Emergency Gaza: Celox - 1,706 1,621 1,621

Emergency Gaza: Switch - 1,041 989 989

Emergency Gaza: Water 25,463 5,653 5,370 25,061 5,772

55,088 50,558 48,030 93,621 - 9,497

13d GAMBIA PROJECTS SUMMARY Opening Total Restricted Resources Fund Closing


£ £ £ £ £ £

Emergency Gambia 10,000 7,415 7,044 11,463 5,581

Emergency Gambia Orphans 4,809 54,680 51,946 4,367 52,388

14,809 62,095 58,990 15,830 - 57,969

13e BANGLADESH PROJECTS SUMMARY Opening Total Restricted Resources Fund Closing


£ £ £ £ £ £

Emergency Bangladesh 10,000 39,697 37,712 31,715 15,997

10,000 39,697 37,712 31,715 - 15,997

13f QURBANI PROJECTS SUMMARY Opening Total Restricted Resources Fund Closing


£ £ £ £ £ £

Qurbani - Bangladesh 184 2,163 2,163 2,347 -

Qurbani - Burma 2,347 2,347 2,347 -

Qurbani - Gambia 1,396 1,158 1,158 2,554 -

Qurbani - Gaza 2,987 280 280 3,267 -

Qurbani - Syria 3,684 3,043 3,043 6,727 -

Qurbani - Yemen 749 440 440 1,189 -

9,000 9,431 9,431 18,431 - -

13g ZAKAT UL FITR PROJECTS SUMMARY Opening Total Restricted Resources Fund Closing


£ £ £ £ £ £

Zakat ul Fitr 5,729 7,569 7,569 5,017 (6,105) 2,176.00

Zakat ul Fitr - Bangladesh 3,895 3,895 10,000 6,105 -

5,729 11,464 11,464 15,017 - 2,176

13h UK SERVICE DEVELOPMENT Opening Total Restricted Resources Fund Closing


£ £ £ £ £ £

Air Ambulance 554 526 526

Great ormond St Hospital 817 776 1,000 224 -

Royal Oldham 449 427 (358) 69

Food Appeal 3,509 3,334 3,468 134 -

- 5,329 5,063 4,468 - 595

13i BURMA PROJECTS SUMMARY Opening Total Restricted Resources Fund Closing


£ £ £ £ £ £

Emergency Burma 13,463 37,360 35,492 45,250 (1,025) 2,680

Emergency Burma - Education 132 125 1,150 1,025 -

Emergency Burma - Medicine 920 874 874

Emergency Burma - Tube well 6,535 6,208 977 5,231

Emergency Burma - Washroom 103 98 98

13,463 45,050 42,797 47,377 - 8,883



HUMAN AID UK



The expenditure in the Emergency Syria Ambulance project includes medical equipment and accessories. Ambulances were given to a number of

hospitals in Syria to be used for emergency services. Although ownership remains with Human Aid UK, trustees do not expect return these ambulances in

the UK and therefore shown as expended.

13j YEMEN PROJECTS SUMMARY Opening Total Restricted Resources Fund ClosingBalance Incoming Fund Expended Transfer Balance

£ £ £ £ £ £

Emergency Yemen 251 251 251 - 251 251 - - 251

13k IFTAR PROJECTS SUMMARY Opening Total Restricted Resources Fund ClosingBalance Incoming Fund Expended Transfer Balance

£ £ £ £ £ £Iftar - Bangladesh 2,166 2,166 2,166 Iftar - Burma 4,859 4,859 1,534 3,325 Iftar - Gambia 2,027 2,027 2,027 Iftar - Gaza 4,692 4,692 3,534 1,158 Iftar - Syria 3,152 11,784 11,784 11,164 3,772 Iftar - Yemen 1,855 1,855 1,585 270

3,152 27,383 27,383 17,817 - 12,718

14 TANGIBLE FIXED ASSETS: Furniture

& Equipment's Total

£ £

Cost B/Fwd 13,583 13,583

Addition 2,107 2,107

15,690 15,690

Depreciation:

Charges B/Fwd 8,615 8,615

Charge for the year 2,372 2,372

10,987 10,987

Net Book Value

As at 31 March 2016 4,703 4,703

As at 31 March 2015 4,968 4,968

15 DEBTORS & PREPAYMENTS: 2016 2015

£ £

Prepayments 9,133 52,487

Other Debtors 23,955 58,955

33,088 111,442

16 INVESTMENTS: 2016 2015£ £

Cost as at 01.04.2015 10,000 10,000 Additions - - Sales and Disposals - - Closing Market Value as at 31.03.2016 10,000 10,000

Profit form investment during the year 3,825 4,135

17 CREDITORS: AMOUNT FALLING DUE WITHIN ONE YEAR 2016 2015

£ £

Accruals 4,215 5,280

PAYE liabilities 1,913 4,344

Other Creditors 97,515 15,588 103,643 25,212

18 AUDITORS' REMUNERATION

2016 2015

£ £

Auditor's Remuneration for the audit of the charity's annual accounts 2,100 2,100

Fees Payable to the charity's auditor for non-audit services 2,100 2,100





19 STAFF EMOLUMENTS: 2016 2015

£ £

Total wages and salaries 84,042 57,601

Employer's NIC 5,237 3,231 89,279 60,832

Direct Charitable 73,468 47,041

Others 15,811 13,791 89,279 60,832

Avg No of employees: Admin 1 1

Avg No of employees: Direct 3 2

4 3

Employees paid in excess of £60,000 during the current year and previous year None None

The trustees neither received nor waived any remuneration during the year (2015: £Nil)

The trustees did not have any expenses reimbursed during the year (2015 - £nil).

20 MOVEMENT IN FUNDS: Unrestricted Designated Total Restricted

Fund Fund Unrestricted Fund Total

£ £ £ £ £

As at 1 April 2015 139,131 4,968 144,099 229,213 373,312

Current year 13,183 13,183 (122,203) (109,020)

Current year transfer (811) (265) (1,076) 1,076 -

As at 31 March 2016 151,503 4,703 156,206 108,086 264,292

21 TAXATION

The entity is a registered charity and does not undertake non-charitable activities and are entitle for tax exemption by the Inland Revenue.

22 POST BALANCE SHEET EVENTS

There were no significant post balance sheet events.

23 TRANSACRTION WITH TRUSTEES

There were no transactions with the trustees during the year.

24 CONTINGENT LIABILITIES

The company/charity had no contingent liabilities as at 31 March 2016 nor at 31 March 2015.

25 RELATED PARTIES TRANSACTION

There were no disclose able related party transactions during the year.

26 GIFTS IN KIND AND VOLUNTEERS

During the year the company/charity benefited from unpaid work performed by volunteers.

27 FINANCIAL COMMITMENT

2016 2015

Expiry date: £ £

Within one year 15,833 17,500

Between one and five years - 15,833

In over five years - -



As at 31 March 2016 designated fund of £4,703 was required to match the net cost of fixed assets. This leaves £151,503 (2015 was £139,131) free

reserve excluded restricted fund for future operation of the charity, which is just over 7 month operational cost. The charity's reserve policy target is 6 to 9

months.

Land and buildings



At 31 March 2016 the company/charity had annual commitments under non-cancellable operating lease as follows:

TRUSTEE’S REPORT & FINANCIAL STATEMENTS FOR THE YEAR …

Documents

Transcript of TRUSTEE’S REPORT & FINANCIAL STATEMENTS FOR THE YEAR …