The Human Kind Foundation

The Trustees present their annual report and financial statements for the year ended 31st July 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's Act (Northern Ireland) 2008, the Companies Act 2006 and "Accounting and Reporting by Charities Statement of Recommended Practice” (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". Objectives and activities The charity's objects are to. Educate young people about charitable giving and promote individual contributions of money, time and skills for charitable and community purposes. Provide support and activities which develop young people's understanding, skills, capacities and capabilities to enable them to participate in society as responsible individuals. Inform, advise and educate the public about charitable giving with a view to encouraging and improving fundraising and planned charitable giving, thereby promoting the efficiency and effectiveness of community and voluntary organisations. The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake. Background to the Establishment of the Foundation Over the last 20 years there has been a worrying decline in younger people’s participation in volunteering and giving money to good causes. There is a feeling among young people that the emphasis on raising or donating money can be disempowering as they have limited funds to give. Charity is not a topic at the forefront of young people’s minds, and it is not the first thing they would think to do with their money. A 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 a reason why I have to give, it won’t come to you when you are older.” Educational Programmes Designed to meet Charitable Objectives The programmes of engagement provided by The Human Kind Foundation are broadly based on three age groups - primary school, post-primary school and further education, each with age-appropriate offerings. Primary School - Curriculum based classroom activities, workshops, charity visits, summer camps, incentivised giving challenges and community learning opportunities. This is branded as "Kind Little Humans". Post-primary School - In and out of school workshops and activities, giving projects, a Giving Journal, accredited training and incentivised givingchallenges. Further Education - Giving Circles, outreach, peer learning and incentivised giving challenges of a more strategic nature. Activities Designed to meet Charitable Objectives "The Giving Tree" A Christmas tree (physical or virtual) where the gifts purchased are matched by The Human Kind Foundation and distributed to local charities and good causes. "The Toy Chest for Little Treasures", The donation of gifts of toys, books, games etc, distributed by appropriate charity partners to children for a birthday, a special occasion, a hospital visit, who would not otherwise receive such gifts. "The Family Giving Game", A resource designed for kitchen table conversations about giving and other families in need to encourage the setting of a family's charitable objectives. "Next Gen Philanthropy", A service designed for families of high net worth, to examine their personal charitable vision and values to inform the giving objectives of the next generation. Achievements and performance During the year, the Charity’s level of activity was lower than planned due to a period of illness affecting one of the Trustees, who also has responsibility for day-to-day operations. As a result, some planned activities were deferred. The remaining Trustees maintained oversight of the Charity’s affairs throughout the period and ensured that statutory, financial and governance responsibilities continued to be met. During the year, where capacity allowed, the Charity continued to engage with young people across different stages of education. In primary schools, the Charity delivered curriculum-based classroom activities, interactive workshops, charity visits, summer camps, incentivised giving challenges and community learning opportunities, delivered under the “Kind Little Humans” programme. At post-primary level, engagement included in-school and outreach workshops, structured giving projects, use of a Giving Journal, accredited training opportunities and incentivised giving challenges. Future programme development Events and challenges that will continue to run on an annual basis in order to provide a focus for individuals or groups, include: ‘The Giving Tree’, a physical or virtual Christmas tree through which gifts purchased were matched by The Human Kind Foundation and distributed to local charities and good causes; ‘The Toy Chest for Little Treasures’, which facilitated the donation of toys, books and games distributed via charity partners to children who might otherwise not receive gifts; ‘The Family Giving Game’, a resource to support families in having kitchen-table conversations about need and setting shared charitable objectives; and ‘Next Gen Philanthropy’, a service for families of high net worth to explore their charitable vision and values and inform the giving priorities of the next generation. Also under development is a book for young people aged 12 - 14 years which is due to be published in 2026. To date we have been supported with the Founding grant and by various individuals although we anticipate beginning to apply for grants to increase the impact of our work. Income includes financial support and in-kind donations. Financial Review Income for the year ended 31stJuly 2025 was £6,250, an increase of £3,695 on the previous year. Expenditure for the year was £7,199, a decrease of £8,853 on the previous year. The deficit for the year of £949 being absorbed by reserves brough forward from prior years. Reserves and Reserve Policy: As at 31stJuly 2025, the charity’s had no Restricted Funds (2024 - (£5,362) Following a transfer of funds from Unrestricted to Restricted of £5,362, Unrestricted Funds at 31stJuly 2025 amounted to £10,258, a decrease of £6,311 on the start of the year. It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three - and six-month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. The Trustees have assessed the major risks to which the Charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. Structure, governance and management The Charity is a company limited by guarantee without share capital use of 'limited' exemption being applied. The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: Sarah Alexandra Kelso - Robb Lana Elizabeth Kelso - Robb Robert Steven Robb Currently this is a family foundation, and the Trustees were recruited as members of that family. Disclosure of information to the Independent Examiner Each of the Trustees has confirmed there is no information of which they are aware which is relevant to the examination, but of which the independent examiner is unaware. They have further confirmed they have taken appropriate steps to identify such relevant information and to establish that the independent examiner is aware of such information. The Trustee’s report was approved by the Board of Trustees