Charity registration number 1000699 (England and Wales)
ANGELS INTERNATIONAL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
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 - 4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 12 |
ANGELS INTERNATIONAL
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report and financial statements for the year ended 31 December 2024.
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:
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the supply of medical aid
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the funding of building projects
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the purchase of ambulances and other appropriate transport
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funding training for medical personnel both locally and if necessary in other countries.
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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.
Achievements and performance
Angels’ Trustees visited all our funded programmes and projects in October 2024. It is always a pleasure and a privilege to be able to spend time with our partners in Malawi. At each hospital we have meetings with the Hospital Management Committee and/or the sister in charge and all the project coordinators.
Mtendere Community Hospital, Dedza
We continue to fund the following outreach programmes at Mtendere:
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Malaria Prevention
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Women’s Health Education
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Youth Activities
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Prevention of Mother to Child Transmission of HIV Aids (PMTCT)
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Women’s Reproductive Health
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Under 5’s Clinics
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Educational Dramas
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Women’s Empowerment Groups, giving training in sewing and computing.
Each of these programmes is run by two coordinators, appointed by the hospital.
The girls’ hostel, providing safe accommodation and studying areas for young girls to be able to continue their education is hugely popular and oversubscribed. Currently the hostel can house over 50 girls. They have washing and cooking facilities and security. The hostel is overseen by one of the sisters. This year we are funding an extension to this hostel in disused outbuildings, providing another 20-30 boarding places.
Angels send funds annually for service and maintenance costs of both the ambulance and the hospital generator.
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ANGELS INTERNATIONAL
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
St Joseph’s Community Hospital, Chiphwanye
The outreach programmes run at this hospital include:
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Cervical cancer screening
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Educational Drama
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Women’s Health Education
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Under 5s clinics
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Women’s Empowerment. This is extremely oversubscribed. With recommendation from the hospital, we aim to expand it annually.
The hospital has developed a popular way of encouraging women to work in groups; when women complete the sewing programme, a small group may take a sewing machine to start their own small business. When they have made enough money to buy their own, they return the hospital’s machine.
The Chiphwanye area suffered a very severe cholera outbreak this year. We provided specialist beds and equipment to enable the hospital staff.
Angels send funds annually for service and maintenance costs of the ambulance.
Mlale Girls’ Hostel
The girls’ hostel here is now complete, fully furnished and providing safe accommodation and studying areas for young girls to be able to continue their education. It has a waiting list.
Nambuma Health Centre, Dedza.
Nambuma is surprisingly remotely situated given its geographical position only an hour from the centre of Lilongwe.
This year we have supplied the Health Centre with a new four-wheel drive ambulance. Going forward, Angels will be providing funds annually for maintenance and service charges.
The outreach programmes running from here are:
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Soap making for the elderly population. They make the soap, which is then sold locally to generate funds for the local community.
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Home Based Care for the terminally ill.
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Under 5s clinics.
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Youth activities.
The girls’ hostel here is within the grounds of two local schools and is run slightly differently as it accommodates children as young as 9. These young girls are now able to stay at school and receive a full education.
St Annie’s Health Centre, Bembeke
The sister in charge along with the hospital’s management committee put forward a case for a new paediatric ward to be sufficient to serve the growing catchment population there. The building is now awaiting furniture and some equipment which has been ordered.
The Bembeke hostel is run similarly to the others and is maintained by Angels International. It accommodates women, many with babies who would not be able to attend the nearby teacher training college if it weren’t for our hostel. The college does not allow any children or babies to stay within its accommodation houses. Our facility means that women with babies, married or not can attend the college and acquire a qualification. The women all take it in turns to ‘babysit’ the infants whilst their mothers attend lectures. We have adapted the hostel as much as possible to help the women with their childcare.
The ambulance received its annual funding for servicing and maintenance.
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ANGELS INTERNATIONAL
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
Nkhamenya Community Hospital
The management committee at Nkhamenya requested an extension to the labour ward at the hospital and this has now been constructed. We sent additional funds to buy equipment and furniture.
We have converted an extra room in the hospital and provided ten more computers to allow more of the community to be able to access technology. There are still issues with the internet, which we have found so far to be incredibly expensive to solve. This continues to prove a challenge for us and the hospital. However, locals can now use word processors and print as well as have intermittent access to the internet.
We fund the youth programmes here, including two projects initiated by the youth groups themselves: plastic collection and recycling and sapling planting, involving local schools.
The hospital generator received its annual funding for servicing and maintenance.
We are proud to support our partner hospitals by enabling them to extend their reach, both medically and pastorally to even more of their catchment population.
As ever, the trustees remain grateful to both trust funds and individuals for their continued trust and support in our Malawian partners and ourselves.
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.
In December 2024 the Charity received a donation of £100,000 which will be applied to our charitable activities with all beneficiaries through 2025. In December 2023 a similar situation arose with £90,000 donated close to the year end but which funding was applied to our work in 2024.
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.
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ANGELS INTERNATIONAL
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees' report was approved by the Board of Trustees.
Mrs K M Roberts
Trustee Dated: 7 October 2025
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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 2024, which are set out on pages 6 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
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: 7 October 2025
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ANGELS INTERNATIONAL
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2024 | 2023 | ||
| Notes | £ | £ | |
| Income from: | |||
| Charitable activities | 3 | 224,765 | 162,884 |
| Investments | 4 | 4 | 3 |
| Total income | 224,769 | 162,887 | |
| Expenditure on: | |||
| Charitable activities | 5 | 223,408 | 133,029 |
| Total expenditure | 223,408 | 133,029 | |
| Net income and movement in funds | 1,361 | 29,858 | |
| Reconciliation of funds: | |||
| Fund balances at 1 January 2024 | 106,440 | 76,582 | |
| Fund balances at 31 December 2024 | 107,801 | 106,440 |
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 2024
| Notes Current assets Cash at bank and in hand Creditors: amounts falling due within one year 9 Net current assets The funds of the Charity Unrestricted funds 10 |
2024 £ 108,751 (950) |
£ 107,801 107,801 107,801 |
2023 £ 108,418 (1,978) |
£ 106,440 |
|---|---|---|---|---|
| 106,440 | ||||
| 106,440 |
The financial statements were approved by the Trustees on 7 October 2025
Mrs K M Roberts Trustee
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ANGELS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
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, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". 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 not to prepare a statement of cash flows.
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 or grantors 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 2024
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 the statement of financial activities.
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 2024
1 Accounting policies
(Continued)
1.8 Employee benefits
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.
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 Income from charitable activities
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2024 | 2023 | |
| £ | £ | |
| Income from individual regular donors | ||
| Other income | 360 | 360 |
| Income from donations, bequests and grants | ||
| Other income | 224,405 | 162,524 |
| 224,765 | 162,884 |
4 Income from investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2024 | 2023 | |
| £ | £ | |
| Interest receivable | 4 | 3 |
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| Total | 2023 | £ | 127,098 | 5,931 | 133,029 | 2023 | £ | 127,098 | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Mtendere Nambuma Nkhamenya Chiphwanye Bembeke Total |
Community Health Community Health Health 2024 |
Hospital Centre Hospital Centre Centre |
£ £ £ £ £ £ |
31,530 73,060 48,030 26,530 35,060 214,210 |
2,893 318 2,964 2,871 152 9,198 |
34,423 73,378 50,994 29,401 35,212 223,408 |
Mtendere Nambuma Nkhamenya Chiphwanye Bembeke Total |
Community Health Community Health Health |
Hospital Centre Hospital Centre Centre |
£ £ £ £ £ £ |
31,530 73,060 48,030 26,530 35,060 214,210 |
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ANGELS INTERNATIONAL
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ANGELS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
7 Trustees
None of the Trustees (or any persons connected with them) received any remuneration during the year.
8 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
9 Creditors: amounts falling due within one year
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Accruals and deferred income | 950 | 1,978 |
10 Unrestricted funds
The unrestricted funds of the charity are the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used.
| At 1 General funds Previous year: At 1 General funds |
January 2024 Incoming resources Resources expended At 31 December 2024 £ £ £ £ 106,440 224,769 (223,408) 107,801 January 2023 Incoming resources Resources expended At 31 December 2023 £ £ £ £ 76,582 162,887 (133,029) 106,440 |
|---|---|
11 Related party transactions
There were no disclosable related party transactions during the year (2023- none).
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