MESSAGE FROM OUR CO-FOUNDER AND CHIEF EXECUTIVE
In many ways this year has been very similar to the last as the coronavirus pandemic continues to have a bearing on how we live our lives. As with all charities we have hosted less events and have been unable to move ahead with our plans to run volunteer trips to Romania and Ghana.
Fortunately, I work alongside a creative, positive and dynamic team here in the UK and in Ghana and Romania and, as a result, we have been able to meet many of the goals that we set ourselves a year ago. The developments that we have made have also been made possible by the unwavering support of our loyal donors and I cannot convey how grateful I am for their support.
This year marked our 20th anniversary, and our biggest achievement has been the opening of our high school in Ghana. Thanks to several companies and individual benefactors we were able to furnish some of the classrooms in the building and open our doors to our first cohort of pupils. The children and their families are thrilled to have the opportunity to go to school and we are so happy to be able to offer them an education – something that would not be possible if we weren’t there.
Our ‘We are all human here campaign’ has helped to raise awareness of our work and much needed funds to support our projects. Many of the businesses in Hitchin got behind our message and shared their support on social media, thanks also to Alex Bay for his support.
I would like to take this opportunity to thank the Duchess of York, Laura Hughes and Graeme Loughlin, three longstanding and committed trustees who have stepped down from their roles this year. I am indebted to them all for their invaluable guidance and support over the years and look forward to working alongside the Duchess of York in her capacity as our patron.
Lastly, I would like to recognise the achievement of our trustee, Emma Cox, who won the Children and Families Social Worker award at the National Children and Young People Awards here in the UK. Emma is a brilliant social worker, and we are very pleased that her hard work has been acknowledged in this way.
As always, I look ahead to 2022 with optimism and a belief that we can continue to offer a better life for some of the world’s most vulnerable children.
Sarah Wade
CEO and Founder
The Trustees present their report and financial statements for the year ended 28 September 2021.
LEGAL AND ADMINISTRATIVE INFORMATION
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 Memorandum and Articles of Association , 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 (FRS 102) (effective 1 January 2019)".
Public benefit
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
MISSION STATEMENT
We believe everyone is entitled to health care, an education and a family. We strive to provide these three key rights across the globe.
OBJECTIVES
Humanitas is a creative and ambitious grass roots charity that has worked for more than a decade to protect and care for some of the world’s most vulnerable people. We exist to transform the quality of life and empower disadvantaged children and young people who do not have access to an education, healthcare or a home. By tackling these three essentials we can change lives for good.
HOW WE DO IT
We run projects in the UK, Ghana, Romania and in refugee camps around the world.
We work alongside deprived, rural communities in Ghana to ensure that children don’t miss out on an education and are given the chance to go to school.
Our medical professionals and volunteer nurses offer life saving treatment to families who have fled violence and persecution and are living in temporary refugee camps.
Our professional staff in Romania cares for orphaned and abandoned children with disabilities and place them into loving foster homes.
THE IMPACT OF OUR WORK IN 2020-21
Educating children in Ghana
This year we opened our high school near to our primary school in the village of Ayensuako in rural Ghana. The school has six large classrooms and has the capacity to teach 150 pupils. Due to the uncertainty of economic climate, we took the decision to undertake a phased opening of the high school and to date have welcomed 40 pupils through our doors. Special thanks go to Brevis, Hitchin Lavender, the Casey Trust, Parker Lloyd Group, the Betty Lawes Foundation, Book Aid International and the friends and family of the late Michael Wearne for supporting the development of our schools and library in Ghana this year.
We plan to complete the fit out of more classrooms over the next twelve months and register more pupils, including eight children from the local orphanage who will start in January 2022.
Our primary school has managed to remain open, and we have featured some of our star pupils on our social media channels. Pupils like eight-year-old Stephen Coffie who came top of the class in all his exams this year and eight-year-old Christel who is the first in her family to go to school and wants to be a lawyer. We are so proud of the achievements of all the children and of our school football team who have had some great success this season.
We are continuing to work in partnership with @BambuuBrush to ensure that our projects take into consideration the impact that they have on the environment. Unfortunately, our plans to undertake trips to Ghana with @BambuuBrush and volunteers have been put on hold due to the complexity of travelling overseas, but we hope to renew our plans in 2022. We are extremely grateful to Tommie and Rebecca @BambuuBrush for their commitment to donating 10% of the sales of their products and for all the time they have dedicated to supporting our social media and our ‘We are all human here’ campaign.
Providing homes for orphaned and abandoned children in Romania
The children living in our Safe Homes are continuing to make progress and are growing up fast. Many of the children are now teenagers and some are attending mainstream school and doing well. One of the girls has been competing in national dance competitions and has found a real passion for ballroom dancing. We are delighted to be able to support her passion and look forward to what she can achieve over the year ahead.
This year we launched our independent living project to support the development of some of the more able children in our care – equipping them with the skills to live independently in future. We have started teaching them how to cook and take care of the home and the garden. The children are really enjoying the challenge and are ready to take on the next steps towards adulthood.
We are extremely grateful to the Kids to Life Foundation for their generous donation of clothes and toys for the children in our Safe Homes. We are also thankful to Ben Thomas who has cerebral palsy but set himself the enormous challenge of walking 1 million steps in 100 days to raise funds for our Safe Homes. Ben achieved his mission and raised over £4,000…incredible! Thanks also go to Sarah’s Trust, the Bryan Guinness Charitable Trust, the Souter Charitable Trust, La Turku restaurant in Oradea and Cabenco for their support this year.
Raising funds and our profile
Our school’s partnership programme has moved apace this year with more schools engaged in our pen pal scheme than ever before. We are enjoying facilitating the exchange of letters between pupils at our schools in Ayensuako and here in the UK and the children are always so excited to receive their letters. Special thanks go to Chatsworth Schools, St John’s College and St Bernadettes School for their continued support.
This year we improved our profile in Hitchin and the surrounding area and had significant media coverage of our 20th Anniversary celebrations which attracted support from new donors.
We have ten runners signed up to take part in the London Landmarks Half Marathon next year and will be supporting them to raise funds and get over the finishing line.
Our focus for the year ahead
Over the year ahead we will be seeking to increase the number of pupils studying at our high school. We also plan to offer extra-curricular lessons such as cookery and sewing to improve our pupil’s employment opportunities.
Now that we are teaching at secondary level, we have become acutely aware of the issue of girls not attending school while they are menstruating, and we would like to do more to tackle this issue. We aim to set up sewing classes where children and parents learn to make sanitary pads to be worn by the women and girls in Ayensuako and in the surrounding area. With pads to wear, girls will be able to go to school and will not miss out on classes.
Our Safe Homes are in need of repair and refurbishment to meet the needs of older children and we will be seeking a builder to help undertake work over the year ahead.
If coronavirus allows, we will be offering more dates for volunteers to undertake trips to Romania and Ghana next year. We are particularly interested in taking occupational therapists and psychologists to our Safe Homes in Romania to support our medical director and care staff who are working with some of the more severely disabled children.
In partnership with @BambuuBrush we are developing the idea of establishing a plastic recycling project in Ghana to help to prevent the build-up of plastic in the region’s rivers and bring social investment into the area.
Our work has a strong appeal to individual and Trust funders who are committed to seeing the direct impact of their giving and the positive changes they can make to individual lives. As an ambitious, grassroots charity we have an unshakable sense of responsibility for the funds that we secure and an obligation to ensure that any donations made to the charity are used to benefit as many beneficiaries as possible.
During the year ended 28 September 2021 we received a total of £281,746 in grants and donations (including associated gift aid).
Overall, t here was a deficit on the General F und for the year after transfers of £3,728 (2020: def i cit of £24,550) leaving a balance carried forward at 28 September 2021 of £1,865 . Fund balances of £83,175 are carried forward at 28 September 2021 on r estricted funds .
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 three months expenditure, although this has not been possible in the year under review.
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.
The Charity is a company limited by guarantee and is registered with the Charity Commission (Charity number 1114639) .
The Charity is managed by a Board of Trustees with a breadth of skills and experience. The Trustees, who are also the directors for the purpose of company law, and who served during the year were:
All of whom are eligible for re-election and will be proposed for re-election at the next Annual General Meeting.
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £10 in the event of a winding up.
The Trustees agree that the CEO is given the authority to represent the Charity on its behalf on all matters of day to day management.
Our operational and fundraising activities are managed from the Hitchin office; this is also the base from which we raise awareness of our cause. Our programmes are directly managed on the ground by our senior management team under the leadership of our Chief Executive who is accountable to the Board of Trustees.
We employ professional staff in Ghana and Romania to help deliver our projects on the ground. We also recruit professional volunteers from the UK to provide support in all of our project areas to keep our operational costs to a minimum.
The T rustees would like to thank the staff of Humanitas for their commitment, dedication and hard work, which has enabled us to operate effectively, efficiently and with care and respect for all our beneficiaries and partners.
More information about the charity can be found at www.humanitascharity.org
The Trustees' r eport was approved by the Board of Trustees.
The Trustees, who are also the directors of Humanitas Charity for the purpose of company law, 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 resources, 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 principles in the Charities SORP;
- 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; 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 statements 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.
I report to the Trustees on my examination of the financial statements of Humanitas Charity (the Charity) for the year ended 28 September 2021.
As the Trustees of the Charity (and 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 145 of the Charities Act 2011 (the 2011 Act) . In carrying out my examination I have followed all the applicable d irections given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect 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 102).
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.
Caladine Ltd
Chartered Certified Accountants
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Humanitas Charity is a private company limited by guarantee incorporated in England and Wales. The registered office is 31 Bucklersbury, Hitchin, Hertfordshire, SG5 1BG.
The financial statements have been prepared in accordance with the Charity's Memorandum of Association, 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 (FRS 102) (effective 1 January 2019)". 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 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling , which is the functional currency of the Charity . Monetary a mounts 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.
At the date of this report, there still exists some uncertainty regarding the potential impact of the Coronavirus and the economic consequences which may result from government policies to contain the spread.
However, the Trustees are confident that the Charity has sufficient reserves to continue operations and continue to use the going concern basis as appropriate in the preparation of these accounts.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.
The Charity operates a general fund which encompasses the core work.
The charity sets aside monies given generally for its partner charity Romanian Relief, which it has decided to use for children being looked after by Romanian Relief in their Safe Homes Project and therapy centres. Monies are also given to fund an operational educational project in Ghana.
Restricted funds are used for the specific purposes as laid down by the donor . Expenditure which meets this criteria is charged to the fund together with a fair allocation of management and support costs.
The following restricted funds are in operation:
Safe Homes
Providing safe homes for orphaned and abandoned children with disabilities and special needs, which the charity gives grants for.
Ghana
This is a project called Education Matters, relating to a school and a library for children in a remote village in Ghana.
Humanitas Community Garden
This project will include the creation of a vibrant community meeting space in the heart of Hitchin, Hertfordshire. A publicly accessible community garden where people from across Hitchin and surrounding area can come together for leisure, recreation, volunteering, networking and creative activities.
Refugee Project
This is a Crisis Fund to enable us to respond efficiently to existing refugee crisis and future humanitarian emergencies. Our ambition is to deliver quality front line medical assistance to refugees through our mobile clinic.
Crisis Appeal
Crisis appeal is a fund for the Coronavirus impact on the children we work with in Romania and Ghana. The funds are distributed between the projects in Ghana and Romania.
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.
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably .
Government grants are recognised when there is evidence of entitlement to the grant, receipt is probable and its amount can be measured reliably.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is 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 activity. The costs of each 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 a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Resources expended are recognised in the period in which they are incurred and allocated to the particular cost centre to which they relate. Resources include irrecoverable VAT.
Charitable activities expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries.
Governance represents the strategic and legal costs of the Charity.
Property and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bas i s:
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 the statement of financial activities .
Fixtures, fittings and equipment costing less than £500 are not capitalised.
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year . Transaction costs are expensed as incurred.
A subsidiary is an entity controlled by the Charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
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 the impairment loss (if any ) .
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.
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ 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.
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised 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 interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts 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 payables 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 is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the Charity ’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Grants
Printing, Newsletters, Marketing, Social Media and Website
Consultancy
Rent
Consultancy
Medical Equipment and Medicines
Mission Costs
Computer Supplies and Services
Miscellaneous
Office Supplies
Community Garden
Travel
Volunteer Expenses
Subscriptions
Insurance
Office Supplies
Rent - Admin
Computer Supplies and Services
Independent examination fees
Trustee Sarah Wade received remuneration of £45,000 (2020:£45,000) during the year and reimbursed expenses of £ 1,636 (2020: £ 1,033 )
Donations from Trustees and related parties during the year amounted to £3,900 (2020:£4,399).
The average monthly number of employees during the year was:
The income funds of the charity include restricted funds - see note 1.3 for a full explanation of each fund. T he following are details of unexpended balances of donations and grants held on trust for specific purposes:
Refugee Project
This is a Crisis Fund to enable us to respond efficiently to existing refugee crisis and future humanitarian emergencies. Our ambition is to deliver quality front line medical assistance to refugees through our mobile clinic.
Humanitas Charity received a grant of £150,000 during the year ended from Sarah's Trust . Miss S Wade , a trustee of Humanitas Charity was a trustee of Sarah's Trust until 21 April 2021 .
Details of the Charity's subsidiaries at 28 September 2021 are as follows: