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REGISTERED COMPANY NUMBER: 06477969 (England and Wales)
REGISTERED CHARITY NUMBER: 1127723















Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

Humanitarian Logistics Association

Humanitarian Logistics Association

Contents of the Financial Statements
for the year ended 31 December 2023










Page

Report of the Trustees 1 to 11

Independent Examiner's Report 12 to 13

Statement of Financial Activities 14

Balance Sheet 15 to 16

Notes to the Financial Statements 17 to 22

Humanitarian Logistics Association (Registered number: 06477969)

Report of the Trustees
for the year ended 31 December 2023



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of 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).


Humanitarian Logistics Association (Registered number: 06477969)

Report of the Trustees
for the year ended 31 December 2023


OBJECTIVES AND ACTIVITIES
Objects
The Humanitarian Logistics Association (HLA) is a non-profit, international membership association for humanitarian logistics professionals and organisations that respond to take relief to and create infrastructure for those affected by global emergencies.

The objectives of the charity are reported on the Charity Commission website as:

a. Discussion, information and knowledge sharing focal point for individual humanitarian logisticians and organisations involved in humanitarian transport and logistics; and

b. The networking of volunteers abroad.

HLA is a professional association with a global network. Its expertise is focused on knowledge sharing to improve practice in the field of humanitarian logistics. As a non-operational (non-deploying) entity, the Charity works in the area of emergency preparedness by advising individuals on career development and facilitating dialogue and connections within and between multiple sectors. For over 13 years HLA has engaged through capacity strengthening and innovation projects, which most recently have been focused on both East Africa and Europe. Our funding sources are via membership subscriptions and project grants from institutional donors or through partners.

Mission
Empowered logisticians drive cross sector solutions that are locally sustainable and globally enabled to deliver aid more effectively.

The HLA is focussed on achieving three key outcomes:

1. Policy change
We work through hosted Advocacy Groups - such as the Local Procurement Learning Partnership - with donors, aid organisations, private and public sectors to help them improve their supply chain management policies to enable improved aid delivery.

2. Market Transparency
We support shared marketplaces which are recognised and used by all sectors involved in aid delivery, enabling resource efficiencies and better supported local businesses.

3. Empowered logisticians
We facilitate evidence and knowledge generated via projects, research and case studies to be shared to improve awareness and provoke mind-set changes, enabling individual skills and organisational supply chain design improvements.

Public benefit
The trustees are pleased to confirm that HLA has fully complied with the duty in section 4 of the 2006 Act, having due regard to guidance on 'public benefit' as published by the Charity Commission.


Humanitarian Logistics Association (Registered number: 06477969)

Report of the Trustees
for the year ended 31 December 2023


OBJECTIVES AND ACTIVITIES
Volunteers
HLA has assisted its membership and stakeholders through the engagement of many highly motivated volunteers, through benefits in kind and through other non-financial transactions.

The Trustees are extremely pleased that the Association has been able to develop as an organisation and deliver value to its members and are grateful to the team of volunteers who have given up their time to support the HLA's activities.

Volunteers that served during the reporting period were:

1. Andrew Parkes (Head of Operations)
2. Thomas Fernandez (South East Asia rep.)
3. Tikhwi Muyundo (Africa rep.)

Marketing & Comms Team:
4. Chris Hartfield
5. Farshid Raminfar
6. Sristhi Dass
7. Emma Holman

Partnerships

Key relationships continue to be developed to support HLA with volunteer resource. DVV Media (UK) provided valuable in-kind support with annual event operations.

In addition to IT and web site hosting services for which fees were paid, Umbrella Development provided significant in-kind specialist website support.


Humanitarian Logistics Association (Registered number: 06477969)

Report of the Trustees
for the year ended 31 December 2023


ACHIEVEMENT AND PERFORMANCE
This annual report serves to update the HLA's position since the last annual report in 2022:

2023 saw the continuation of business planning activities that began during the COVID-19 pandemic, which prompted revisions to the ways in which HLA engaged with its network. Subsequently, the Association has delivered on its objectives of:

a. Being an independent, organisation for the professional development of humanitarian logisticians, and humanitarian logistics more broadly;
b. Providing a neutral forum for the exchange of knowledge and experience;
c. Also, HLA has continued to work to develop best practice and standards for humanitarian logistics and has acted as a forum for connections to the humanitarian logistics community of practice via individual and corporate membership.

The HLA remains the premier sector-wide body focused on humanitarian logisticians and continues to seek to facilitate systemic changes to the sector's efficiency and effectiveness, since logistics remain the second largest cost for humanitarian organisations.

Review of Achievements against Outcomes (Impact Areas)

The key elements of the Association's Impact Model are aligned to the five-year strategy 2021 to 2025. In their work on the HLA strategy, trustees reviewed the Outcome Areas.

Impact Area 1 - Policy Change

Local Procurement Learning Partnership (LPLP)

This is a multi-stakeholder initiative, seeking to improve the timely, relevant, and efficient use of local procurement in humanitarian response and resiliency building activities.

- In 2022, HLA applied for innovation accelerator funding from the H2H network to conduct baseline research for the development of a local procurement learning framework. £12,000 was awarded for a two-month project to start early 2023. The project design was informed by a roundtable meeting that had been convened in Nairobi at the end of October 2022, in collaboration with Strathmore Business School, to discuss the development of the local procurement learning framework.

- In early 2023, primary research into local procurement and local manufacturing challenges and opportunities in Kenya was conducted with key informants from the health, aid, private and academic sectors. A case study was produced and examples from it shared at aid conferences and webinars during the year.

- Findings identified that effective and appropriate local procurement / sourcing cannot be achieved by a single entity or sector approach. There needs to be high level of continuous collaboration to achieve results that would make a difference. A system building effort would augment (and potentially replace) the current aid sector approach.


Humanitarian Logistics Association (Registered number: 06477969)

Report of the Trustees
for the year ended 31 December 2023


- An outline plan was developed for longer-term project to create the Local Procurement Learning Framework in other countries.



Impact Area 2 - Market Transparency

- HLA collaborated with UNICEF Supply Division (in 2022) to obtain from the Norwegian Government Humanitarian Innovation Fund a two-year grant to conduct research and case studies on the 'Mass Customisation of Emergency Kits' (communicated by UNICEF as 'Kits that Fit'). The contract is held by UNICEF with HLA acting as project facilitator and cooperating partner.

- The partnership with UNICEF commenced in mid 2023 with HLA supporting efforts to localise emergency kit customization in Kenya. While the benefits are yet to be fully realized the project asks crisis affected people what they need, enabling feedback on the items in their kit, and improving supply chain visibility.

- While feedback on humanitarian assistance is part of monitoring and evaluation in different countries, current systems do not allow affected populations to share feedback on the emergency items they receive. Furthermore, local businesses and private sector actors do not have access to this feedback and thus miss out on opportunities to target or improve their services for better emergency response and preparedness.

- The Kits that Fit project is introducing innovative WASH items to UNICEF's humanitarian responses, by localising procurement with local businesses. Rather than generic kits sourced globally, HLA is helping the project to procure and prepare kits locally, increase supply chain resilience, reduce wastage and support local markets.

- By doing this, the HLA supports the 'localisation agenda' and Accountability to Affected Populations (AAP) and will share knowledge for wider adoption across the sector.

Impact Area 3 - Empowered Logisticians:

- Work-in-kind in this area has again been a focus of activity in 2023. HLA has continued to keep members informed of logistics news and events through newsletters and emails and via the HLA website, which has been fundamental to growing membership in 2023. A number of special offer campaigns were undertaken to broaden the membership footprint.

- The partnership with Pharma.Aero continued with a joint knowledge sharing via phase 2 of a project on using drones for the delivery of health supplies in Africa.

- Supported by our new events partner, DVV Media UK, HLA successfully organised and ran the annual Health and Humanitarian Logistics conference in Nairobi, Kenya in November 2023, securing sponsorship from UPS Foundation, Chemonics and Wootton Automotive.

- During the year, HLA convened several meetings and webinars for stakeholders from business, aid and academia.

Humanitarian Logistics Association (Registered number: 06477969)

Report of the Trustees
for the year ended 31 December 2023



- Monthly newsletters - Regular newsletters have been produced successfully. Content was managed by our volunteer communications and marketing team.

- Social media followers - HLA shares articles, information and knowledge via its social media channels, which have seen a significant increase in followers from 2019 to 2023.



Lessons from 2023:

Focus remains on delivering high quality content and regular network communications. While the reliance on volunteers to support this has been successful, it has led to peaks and troughs in activities. Going forward, a core team of remunerated staff is needed to ensure consistency of resource and activity across the year.

The Trustees recognise the need for a digital strategy, greater board engagement, and sustainable revenue.

Projects during 2023 have proven to be highly valuable and a good way to support the HLA's advocacy groups.

FINANCIAL REVIEW
Financial position
In 2023, the Trustees have reviewed HLA's financial controls and feel that the segregation of the roles of Financial Controller (accountant/bookkeeper) and a Finance Director continue to be robust given the increasing sums being handled by the Charity.

The financial postion of the Charity for the year ended 31 Dec 2023 was as follows:

Free Reserves £5,173
Restricted Reserves £14,967
Turnover £ 71,240


Humanitarian Logistics Association (Registered number: 06477969)

Report of the Trustees
for the year ended 31 December 2023


FINANCIAL REVIEW
Reserves policy
Rationale:

- To provide a level of working capital that protects the continuity of core work
- To provide a level of funding for unexpected opportunities
- To provide cover for risks (e.g. unforeseen expenditure or unanticipated loss of income)

Present and Major Risks
- Reduction in corporate involvement
- Reliant on contributions from a few organisations
- Lack of personnel with day-to-day practical involvement
- Dependency on small number of key individuals to oversee all aspects

Future Risk Factors
- Management is being bolstered by suitably qualified personnel to share the workload
- An initial Aid Logistics Annual Conference and Awards event will bring stakeholders together to find common ground and improve aid delivery
- A revamped website will be launched to include new service offerings to the aid Logistics sector

A detailed review of risks was kept under review during 2023. The Trustees/Directors remain aware of their responsibilities for risk management and seek to identify and then eliminate, ameliorate (through insurance and other mechanisms) or where essential accept and track the risks to HLA with reports of their impact to Trustee/Directors at their meetings. The trustees are aware of the risks to the charity based on the Risk Register built on the advice of the UK Charities Commission, our regulator.

Reserve Calculations
Reserves to cover possible outgoings for 6 months are considered necessary as follows -
Decreased corporate involvement £4,800
Other operational costs £2,400
Total £7,200
These figures are based on:
1. The risk of incurring significant unforeseen expenditure that cannot be delayed, and the likely magnitude of such expenditure, and
2. The risk of suffering significant unforeseen loss of income which cannot be replaced in the short term, and the likely magnitude of such a loss

Review of Reserve Requirements
The trustees review the amount of reserves that are required to ensure that they are adequate to fulfil the charity's continuing obligations on an annual basis prior to an AGM.

In principle, Trustees only authorise projects when 100% of the annual cost is held as a reserve.

When projects are undertaken in foreign currencies, a 10% allowance is made for exchange rate fluctuations.


Humanitarian Logistics Association (Registered number: 06477969)

Report of the Trustees
for the year ended 31 December 2023


FINANCIAL REVIEW
HLA has a policy, levying a 10% overhead on projects for charitable governance - where feasible and allowable by donors. This was informed by the Charity Commission guideline that proper governance should be in the range between 10-15% of all costs. This policy will be kept under review as the need for in-house and external financial and legal advice grows.

FUTURE PLANS
As well as membership growth and the now regular events of seminars, advocacy group roundtable meetings and the annual Health and Humanitarian Logistics Conference for members and other stakeholders, significant additional developments are expected, including:

- Continue to operate in partnership with UNICEF on the Kits that Fit project. This work will represent the primary focus of HLA's activity during 2024.

- Strengthen the Local Procurement Learning Partnership advocacy group through the implementation of further research and knowledge sharing projects. This will include the preparation of funding proposals to support the continuation of research work started in 2023.

- Explore other project opportunities and funding

- Continue to support the humanitarian logistics network through thought leadership initiatives

- Explore partnerships / sponsors / donors to support HLA core activities

- Strengthen communications and content development for social media and the website

- Build the volunteer base to support HLA administration and the secretariat with the aim to increase income / funding that will enable team remuneration

- Obtain sponsorship for the Annual Humanitarian Health and Logistics Conference to support event organisation

Better and more up to date communications have allowed us better to promulgate the humanitarian logistics lessons and innovations to our community of practice.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, its Memorandum and Articles of Association dated 21 January 2008 (Amended 9 January 2009) however new Articles of Association were adopted following the year end on 28 March 2024. The charity constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The trustees also follow the Charity Commission's guidelines 'Charity reporting and accounting: the essentials November 2016.


Humanitarian Logistics Association (Registered number: 06477969)

Report of the Trustees
for the year ended 31 December 2023


STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The HLA has been managed under the structure outlined below:


Board of Trustees

Chief ExecutiveHLA Advisory Group

Head of OperationsAccounts

Advocacy Groups
Marketing &
Communications

Memberships



The Company is overseen by a Board of Trustee/Directors of wide experience across the humanitarian logistics sector, private sector and academia, and is overseen by its chairman. The trustees meet physically or electronically at least four times per year. Trustees receive strategic guidance and support from the HLA Advisory Group (HAG), which normally meets every two months.

The charity reports its evolving personal membership on the Charity Commission website. There are no voting rights attached to this form of membership.

Fiscal performance is reported to Companies House and the Charity Commission.

HLA Advisory Group (HAG)
The HAG has become a key source of planning support to the overall governance of HLA. The objective of the HAG is to provide space for advisors to discuss topics specific to humanitarian logistics as these relate to the operation of the HLA as an international professional association, which represents the interests of its members. The overall purpose of the HAG is to allow the various actors engaging with humanitarian logistics activities to discuss ideas and experiences, share resources and learning, and to foster greater collaboration among organisations to improve practice and to develop the sector.
The HAG provides strategic and operational guidance and technical direction to the HLA Board of Trustees.

Member Profile
- High-level thought leaders in the fields of health and humanitarian logistics, supply chain management and market-based programming e.g., recognised leaders in the industry, CEOs, Board Members of high-level initiatives such as individuals representing universities/think-tanks, private sector logistics companies, donors etc.;
- Individuals who were or are actively working in logistics and humanitarian assistance - to be able understand our aims;
- Individuals sufficiently respected in the logistics and humanitarian sector to add to the reputation of the HLA;
- Individuals who represent diversity with respect to geographic location and institutional type.


Humanitarian Logistics Association (Registered number: 06477969)

Report of the Trustees
for the year ended 31 December 2023


STRUCTURE, GOVERNANCE AND MANAGEMENT
Advisory group members that served during the reporting period were:

1. Will Holden, Managing Director Emergency Logistics Team
2. Martijn Blansjaar, Head of Supply and Logistics, Oxfam GB
3. Jane (Tikhwi) Muyundo, Humanitarian Logistics & Capacity Building Consultant
4. Neil Rodrigues, Senior Director, Global Supply Chain Operations, IRC
5. Dr Jarrod Goentzel, Director, MIT Humanitarian Supply Chain Lab
6. John Cropper, Co-founder, Pyramid Learning
7. Ilse Larkin, Logistics Officer, UN WFP
8. Dr Wojciech Piotrowicz, Director HUMLOG Institute, Helsinki
9. Rishi Ramrakha, Head of Operational Logistics, Procurement and Supply Chain Unit, Africa Region, IFRC
10. Otavio Costa, Logistics Officer, UN WFP Somalia
11. Maggie Heraty, Humanitarian logistician / Advisor, Transport for London
12. Michael Stone, President, IFRC Alumni Association
13. Rebecca Darts, Procurement Specialist, Oxfam Novib (Secretary to the Advisory Group)
14. Haydn Sandvig, Director Logistics Learning Alliance

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
06477969 (England and Wales)

Registered Charity number
1127723

Registered office
The Mill House
Mill Lane
Earls Barton
Northampton
NN6 0NR

Trustees
G A Fenton (resigned 18/1/2024)
I J Kwamy
P M Maritz (resigned 14/7/2023)
S G Parker
N K Rodrigues
Dr S A Schiffling (resigned 18/1/2024)
Ms K S Grant (resigned 31/8/2023)
Miss Z Cernakova (appointed 14/7/2023)
C B Roy (appointed 14/7/2023)
Ms S Kalam (appointed 14/7/2023)
C J Aworth (appointed 12/7/2023)


Humanitarian Logistics Association (Registered number: 06477969)

Report of the Trustees
for the year ended 31 December 2023


REFERENCE AND ADMINISTRATIVE DETAILS
Company Secretary
C J Aworth

Independent Examiner
Sophia Maynell (FCA)
Tayabali Tomlin
Chartered Accountants
Kenton House
Oxford Street
Moreton-in-Marsh
Gloucestershire
GL56 0LA

STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are also the directors of Humanitarian Logistics Association for the purposes of company law) are responsible for preparing the Report of the Trustees 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 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 those financial statements, the trustees are required to

-select suitable accounting policies and then apply them consistently;
-observe the methods and principles in the Charity SORP;
-make judgements and estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. 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.

Approved by order of the board of trustees on 20 September 2024 and signed on its behalf by:




S G Parker - Trustee

Independent Examiner's Report to the Trustees of
Humanitarian Logistics Association


Independent examiner's report to the trustees of Humanitarian Logistics Association ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent Examiner's Report to the Trustees of
Humanitarian Logistics Association


Independent examiner's statement
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:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts 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
4. the accounts 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 accounts to be reached.








Sophia Maynell (FCA)

Tayabali Tomlin
Chartered Accountants
Kenton House
Oxford Street
Moreton-in-Marsh
Gloucestershire
GL56 0LA

Date: .............................................

Humanitarian Logistics Association

Statement of Financial Activities
for the year ended 31 December 2023

2023 2022
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM

Other trading activities 2 31,893 39,347 71,240 44,212

EXPENDITURE ON
Raising funds 3 (54 ) (235 ) (289 ) 4,383


Other 49,297 24,615 73,912 43,194
Total 49,243 24,380 73,623 47,577

NET INCOME/(EXPENDITURE) (17,350 ) 14,967 (2,383 ) (3,365 )


RECONCILIATION OF FUNDS
Total funds brought forward 22,523 - 22,523 25,888

TOTAL FUNDS CARRIED FORWARD 5,173 14,967 20,140 22,523

Humanitarian Logistics Association (Registered number: 06477969)

Balance Sheet
31 December 2023

2023 2022
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
CURRENT ASSETS
Debtors 6 2,963 - 2,963 1,184
Cash at bank 27,153 14,967 42,120 22,942
30,116 14,967 45,083 24,126

CREDITORS
Amounts falling due within one year 7 (24,943 ) - (24,943 ) (1,603 )

NET CURRENT ASSETS 5,173 14,967 20,140 22,523

TOTAL ASSETS LESS CURRENT
LIABILITIES

5,173

14,967

20,140

22,523

NET ASSETS 5,173 14,967 20,140 22,523
FUNDS 8
Unrestricted funds 5,173 22,523
Restricted funds 14,967 -
TOTAL FUNDS 20,140 22,523

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.



Humanitarian Logistics Association (Registered number: 06477969)

Balance Sheet - continued
31 December 2023

The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each 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 charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 20 September 2024 and were signed on its behalf by:





S G Parker - Trustee

Humanitarian Logistics Association

Notes to the Financial Statements
for the year ended 31 December 2023


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.


Humanitarian Logistics Association

Notes to the Financial Statements - continued
for the year ended 31 December 2023


2. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Fundraising events 2,824 1,467
Services 51,015 8,475
Sponsorships 15,130 25,698
Memberships 2,271 8,572
71,240 44,212

3. RAISING FUNDS

Raising donations and legacies
2023 2022
£    £   
Support costs - 1,172

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.



Humanitarian Logistics Association

Notes to the Financial Statements - continued
for the year ended 31 December 2023


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM

Other trading activities 44,212 - 44,212

EXPENDITURE ON
Raising funds 4,383 - 4,383


Other 43,194 - 43,194
Total 47,577 - 47,577

NET INCOME/(EXPENDITURE) (3,365 ) - (3,365 )


RECONCILIATION OF FUNDS
Total funds brought forward 25,888 - 25,888

TOTAL FUNDS CARRIED FORWARD 22,523 - 22,523

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,821 1,042
Prepayments 142 142
2,963 1,184


Humanitarian Logistics Association

Notes to the Financial Statements - continued
for the year ended 31 December 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 23,455 413
Other creditors 1,488 1,190
24,943 1,603

8. MOVEMENT IN FUNDS
Net
movement At
At 1/1/23 in funds 31/12/23
£    £    £   
Unrestricted funds
General fund 22,523 (17,350 ) 5,173

Restricted funds
Restricted Fund - 14,967 14,967

TOTAL FUNDS 22,523 (2,383 ) 20,140

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 31,893 (49,243 ) (17,350 )

Restricted funds
Restricted Fund 39,347 (24,380 ) 14,967

TOTAL FUNDS 71,240 (73,623 ) (2,383 )


Humanitarian Logistics Association

Notes to the Financial Statements - continued
for the year ended 31 December 2023


8. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1/1/22 in funds 31/12/22
£    £    £   
Unrestricted funds
General fund 25,888 (3,365 ) 22,523

TOTAL FUNDS 25,888 (3,365 ) 22,523

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 44,212 (47,577 ) (3,365 )

TOTAL FUNDS 44,212 (47,577 ) (3,365 )

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1/1/22 in funds 31/12/23
£    £    £   
Unrestricted funds
General fund 25,888 (20,715 ) 5,173

Restricted funds
Restricted Fund - 14,967 14,967

TOTAL FUNDS 25,888 (5,748 ) 20,140

Humanitarian Logistics Association

Notes to the Financial Statements - continued
for the year ended 31 December 2023


8. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 76,105 (96,820 ) (20,715 )

Restricted funds
Restricted Fund 39,347 (24,380 ) 14,967

TOTAL FUNDS 115,452 (121,200 ) (5,748 )

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.