Charity Registration No. 1000699
ANGELS INTERNATIONAL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
ANGELS INTERNATIONAL
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Mrs K M Roberts Mrs J Henshall Mrs V Bickerton Charity number 1000699 Principal address Hayles Barn Greatham Lane Greatham Pulborough West Sussex RH20 2ES Independent examiner Alexander James & Company Limited Chartered Certified Accountants Upper Deck, Admirals Quarters Portsmouth Road Thames Ditton Surrey KT7 0XA
ANGELS INTERNATIONAL
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Statement of cash flows | 7 |
| Notes to the financial statements | 8 - 12 |
ANGELS INTERNATIONAL
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
The Trustees present their report and financial statements for the year ended 31 December 2021.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's trust deed, the Charities Act 2011 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 2015)”
Objectives and activities
The charity’s objectives are to enable health centres and hospitals to save the lives of impoverished communities within their catchment area.
The policies adopted in furtherance of these objectives include; the supply of medical aid, the funding of building projects, the purchase of ambulances and other appropriate transport, funding training for medical personnel both locally and if necessary, in other countries.
No change to these objectives has been made during this year.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
Achievements and performance
Covid-19
Despite most of the population of the UK being vaccinated against Covid, Malawi’s population remain mainly unprotected and as such the trustees decided not to travel to visit both our programmes and our partners. We have received regular updates and photos from all our partnered hospitals, leaving us confident that our funding remains safe and more than ever necessary to the medical teams and their catchment populations. We have provided more funding for PPE when it has been requested from our general funds.
Mtendere Community Hospital, Dedza
Angels International (AI) continues to support the hospital’s outreach programmes of Malaria Prevention, Health Education through Dramas, Youth Activities and Health Education, Reproductive Health and the PMTCT programme, preventing babies with HIV positive mothers being born with HIV. The MTEWEC (Mtendere Women’s Empowerment Centre) continues to thrive with women being taught new skills – sewing and computing – as well as being able to use the relevant machines AI have provided to practice their skills and earn money. Both the ambulance and the hospital generator continue to be serviced and maintained by us.
Our hostel for girls wanting to continue their education remains over-subscribed and maintained by AI. We have also funded some additional concrete work this year to prevent the outside kitchen area at the hostel flooding during the rainy season.
The hospital requested funding for training an anaesthetist and this was sent.
Nkhamenya Community Hospital, Kasungu
The hospital bakery continues to thrive and provide additional funds for the hospital. The hospital generator continues to be serviced and maintained by us. There has been a complete change of management at Nkhamenya. AI trustees are waiting some communication as to the current situation and future.
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ANGELS INTERNATIONAL
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
St Joseph's Community Hospital, Chiphwanye
The hospital ambulance continues to be serviced and maintained by us.
St Joseph’s and Chiphwanye seem to have suffered most from Covid complications and as such have sadly decided to halt their Outreach programmes for the foreseeable future to focus on programmes within the hospital itself.
We are in frequent contact with our partners there and we will work with them to re-establish their Outreach programmes when they feel the time is right.
St Annie's Health Centre, Bembeke
The hospital ambulance provided by AI has received funding for servicing and maintenance. We are delighted to have received funding for a second Hostel for Girls. There is a great need for more security for girls who desperate to complete their education will travel miles to find a school with places willing to take them on. Finding themselves far from home, they have nowhere to sleep and take great risks by sleeping in hedges or under trees making them vulnerable to harm and worse.
Thanks to a long-term supporter of AI we now have another hostel with dormitories to accommodate 40 girls.
As always, we and our Malawian partners are forever grateful to those Trusts and individuals for their continued support and belief in what Angels International is trying to achieve.
Financial review
The trustees are satisfied that the charity operates effectively on its limited budget for administration and therefore maximises the support given to its beneficiaries.
The effects of global economic downturn have continued to make fundraising a challenge.
The financial performance for the year is satisfactory, although new supporters and further income generation opportunities are always being sought.
The trustees continue to work with no professional help in the office, thereby keeping administration costs to a minimum.
The Reserves Policy of the charity is to maintain unrestricted funds- which are the free reserves of the charity- at a level which provides sufficient funds to meet our annual commitments plus sufficient to cover six months management, administration and support costs.
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.
Our charity hopes to continue supporting the three hospitals in the coming year, emphasising the reinstatement of a full funding programme at Mtendere.
Structure, governance and management
The Charity was established by a charitable trust deed on 12th October 1990.
The Trustees who served during the year and up to the date of signature of the financial statements were: Mrs K M Roberts
Mrs J Henshall Mrs V Bickerton
New trustees are appointed by the Charity in accordance with its Trust Deed.
The Trust Deed constitutes Angels International as a registered medical Charity.
The Trustees carry out all administration of the Charity's fundraising, expenditure and they oversee the on-site delivery of aid and support to beneficiaries.
The Trustees' report was approved by the Board of Trustees.
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ANGELS INTERNATIONAL
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
Mrs K M Roberts
Trustee Dated: 24 October 2022
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ANGELS INTERNATIONAL
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ANGELS INTERNATIONAL
I report on the financial statements of the Charity for the year ended 31 December 2021, which are set out on pages 5 to 12.
Respective responsibilities of Trustees and examiner
The Charity’s Trustees are responsible for the preparation of the financial statements. The charity's Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
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(i) examine the financial statements under section 145 of the 2011 Act;
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(ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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(iii) to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
In connection with my examination, no other matter except that referred to in the previous paragraph has come to my attention:
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(a) which gives me reasonable cause to believe that in any material respect the requirements:
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(i) to keep accounting records in accordance with section 130 of the 2011 Act; and
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(ii) to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the 2011 Act;
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have not been met or
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(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Andrew Nicholson FFA/FIPA
as director for Alexander James & Company Limited Chartered Certified Accountants
Dated: 24 October 2022
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ANGELS INTERNATIONAL
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021
| Unrestricted Unrestricted funds funds 2021 2020 Notes £ £ Income from: Charitable activities 3 85,546 79,961 Expenditure on: Charitable activities 4 82,522 13,761 Net income for the year/ Net movement in funds 3,024 66,200 Fund balances at 1 January 2021 68,505 2,305 Fund balances at 31 December 2021 71,529 68,505 |
Unrestricted Unrestricted funds funds 2021 2020 Notes £ £ Income from: Charitable activities 3 85,546 79,961 Expenditure on: Charitable activities 4 82,522 13,761 Net income for the year/ Net movement in funds 3,024 66,200 Fund balances at 1 January 2021 68,505 2,305 Fund balances at 31 December 2021 71,529 68,505 |
Unrestricted Unrestricted funds funds 2021 2020 Notes £ £ Income from: Charitable activities 3 85,546 79,961 Expenditure on: Charitable activities 4 82,522 13,761 Net income for the year/ Net movement in funds 3,024 66,200 Fund balances at 1 January 2021 68,505 2,305 Fund balances at 31 December 2021 71,529 68,505 |
|---|---|---|
| 13,761 | ||
| 66,200 2,305 |
||
| 68,505 | ||
| The statement of financial activities includes all gains and losses recognised in the year. | ||
| All income and expenditure derive from continuing activities. |
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ANGELS INTERNATIONAL
BALANCE SHEET
AS AT 31 DECEMBER 2021
| Notes Current assets Cash at bank and in hand Creditors: amounts falling due within one year 8 Net current assets Income funds Unrestricted funds |
2021 £ 73,485 (1,956) |
£ 71,529 71,529 71,529 |
2020 £ 69,483 (978) |
£ 68,505 |
|---|---|---|---|---|
| 68,505 | ||||
| 68,505 |
The financial statements were approved by the Trustees on 24 October 2022
Mrs K M Roberts Trustee
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ANGELS INTERNATIONAL
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2021
| 2021 Notes £ Cash flows from operating activities Cash generated from operations 10 Net cash used in investing activities Net cash used in financing activities Net increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Short term deposits included in current asset investments Bank overdrafts included in creditors payable within one year |
2020 £ £ 4,002 - - 4,002 69,483 73,485 - - |
£ 36,038 - - |
|---|---|---|
| 36,038 33,445 |
||
| 69,483 | ||
| - - |
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ANGELS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
1 Accounting policies
Charity information
Angels International is an unincorporated charity controlled by a deed of trust dated 12th October 1990, which is its governing document.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Charity's [governing document], the Charities Act 2011 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 financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
1.4 Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
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.
Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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ANGELS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
1 Accounting policies
(Continued)
1.5 Expenditure
A liability is recognised when the Charity is legally obliged to incur it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that liability will be paid.
Costs of generating funds are recognised in the period in which the related income is recorded by the charity as income in its accounts.
Charitable expenditure is recognised on the earlier of when the liability is crystallised and when the expenditure is paid.
1.6 Tangible fixed assets
Tangible fixed assets 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 bases:
Plant and machinery 33% per annum straight line Fixtures, fittings & equipment 20% per annum straight line
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 net income/(expenditure) for the year.
1.7 Cash and cash equivalents
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.
Basic financial assets
Basic financial assets, which include debtors 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
Basic financial liabilities, including creditors 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 payments 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 creditors 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 creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
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ANGELS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
2 Critical accounting estimates and judgements
In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Charitable activities
| Donations | Donations | Total | Donations | Donations | Total | |
|---|---|---|---|---|---|---|
| from | from trusts | 2021 | from | from trusts | 2020 | |
| individuals | individuals | |||||
| 2021 | 2021 | 2020 | 2020 | |||
| £ | £ | £ | £ | £ | £ | |
| Other income | 280 | 85,266 | 85,546 | 60 | 79,901 | 79,961 |
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| Total | 2020 | £ | 12,744 | 1,017 | 13,761 | Total 202 | 0 | £ £ |
81,441 12, | 744 | 744 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Total | 2021 | £ | 81,441 | 1,081 | 82,522 | St Annie's | Clinic | £ | 58,545 | ||||||||||
| Mtendere Nkhamemya Donations St Joseph's St Annie's |
Community Community to other Clinic Clinic |
Hospital Hospital charities |
£ £ £ £ £ |
20,380 2,480 36 - 58,545 |
1,081 - - - - |
21,461 2,480 36 - 58,545 |
Mtendere Nkhamemya Donations to St Joseph's |
Community Community other charities Clinic |
Hospital Hospital |
£ £ £ £ |
20,380 2,480 36 - |
||||||||
| Charitable activities | Grant funding of activities (see note 5) | Share of governance costs (see note ) | Grants payable | Grants to institutions: | Other | ||||||||||||||
| 4 | 5 |
ANGELS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
6 Trustees 7 Employees
None of the Trustees (or any persons connected with them) received any remuneration during the year.
The average monthly number of employees during the year was:
| 2021 | 2020 | 2020 | ||
|---|---|---|---|---|
| Number | Number | |||
| Total | - | - | ||
| 8 | Creditors: amounts falling due within one year | |||
| 2021 | 2020 | |||
| £ | £ | |||
| Accruals and deferred income | 1,956 | 978 | ||
| 9 | Related party transactions | |||
| There were no disclosable related party transactions during the year (2020- none). | ||||
| 10 | Cash generated from operations | 2021 | 2020 | |
| £ | £ | |||
| Surplus for the year | 3,024 | 66,200 | ||
| Movements in working capital: | ||||
| Increase/(decrease) in creditors | 978 | (30,162) | ||
| Cash generated from operations | 4,002 | 36,038 | ||
| 11 | Analysis of changes in net funds | |||
| The Charity had no debt during the year. |
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