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2021-12-31-accounts

Company number: 3213889 Charity Number: 1056731

Medair UK

Report and financial statements For the year ended 31 December 2021

Medair UK

Contents

For the year ended 31 December 2021

Reference and administrative information ....................................................................................... 1 Trustee’s annual report ................................................................................................................... 2 Independent auditor’s report ........................................................................................................ 18 Statement of financial activities (incorporating an income and expenditure account ..................... 22 Balance Sheet ................................................................................................................................ 23 Statement of cash flows ................................................................................................................ 24 Notes to the financial statements .................................................................................................. 25

Medair UK

Reference and administrative information

For the year ended 31 December 2021

Company number 3213889 Country of incorporation United Kingdom Charity number 1056731 Country of registration (England & Wales, Scotland or Northern Ireland) Registered office 333, Canterbury Court and operational address 1 – 3 Brixton Road London SW9 6ED

Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Christine Brindley Andrew Howe Co-Chair – (appointed 24[th] February 2022) Tim Mungeam Chair - (until 24[th] February 2022) Rita McIntyre-Pantz Shelley Pigott Co-Chair – (appointed 24[th] February 2022) Alex Starling (resigned May 26[th] 2021) Peter Wilson Key management Neil Casey Director personnel Bankers HSBC 1 High Street Harpenden Hertfordshire AL5 2RS Auditor Sayer Vincent LLP Chartered Accountants and Statutory Auditor Invicta House 108-114 Golden Lane LONDON EC1Y 0TL

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Medair UK

Trustees’ annual report

For the year ended 31 December 2021

The trustees present their report and the audited financial statements for the year ended 31 December 2021.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association, the requirements of a directors’ report as required under company law, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Introduction from the Chair

It is with great pleasure that I introduce this year's report and financial statements for the year ending 31 December 2021. In the pages that follow, you will read about Medair's life-saving humanitarian work and how funds from our generous Medair UK supporters are used.

As I write this several months into 2022, I am reminded of the importance of Medair’s work which brings hope in the midst of crises. Humanitarian needs around the world continue to rise, the conflict in Ukraine grows more and more deadly, and the fallout from COVID-19 has pushed millions deeper into poverty. I am thankful to our generous Medair UK supporters for partnering with us to serve those in need. For example, in Afghanistan we supported nutrition programmes amidst ongoing conflict, drought and food insecurity, in Lebanon we adapted shelters for Syrian refugees with disabilities, and in Sudan we provided a community drainage system to save lives and reduce suffering. Medair's dedicated teams could not have done this work without the prayers and support of those who stand with us. Thank you!

I’m also grateful to our small, but mighty Medair UK staff who have trusted their work into the hands of God. The team were stirred throughout the year by the story of Jesus feeding the five thousand, in Matthew 14:13-21. Christ used the simple offering of five loaves and two fish, to care for thousands. And it’s in this spirit that the Lord has multiplied the team’s efforts this year to support the most vulnerable around the world.

I am delighted to report that Medair UK’s contribution to field programmes for 2021 was £797,110, including £367,322 of MADAD grant funding and £439,788 from supporters. These figures represent a 57% increase in funding from 2020. The team has grown regular giving via direct debits and has seen a 10% increase in the number of monthly donors – an indicator of increasing financial sustainability.

Finally, on behalf of the trustees, I’d like to express our thanks for Neil Casey, who, after 7 years of faithful and dedicated service, will be leaving his role at the end of May 2022. We are immensely grateful for Neil’s energy, insight, wisdom and unwavering commitment to Medair and the people it serves. We wish him well in his next chapter. We are also grateful to Tim Mungeam for his leadership in steering Medair UK through a season of change as interim Trustee Chair.

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Trustees’ annual report

For the year ended 31 December 2021

I hope in reading this report, you will feel moved to learn more or to inspire others to get involved in Medair’s work. For more information, news and stories visit our website www.medair.org.

Andrew Howe

Co-Chair, Medair UK

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Trustees’ annual report

For the year ended 31 December 2021

Purposes and aims

Objects

Medair UK’s objects are to relieve human need, hardship and suffering in whatever parts of the world, particularly by means of mobilizing and deploying human and material resources to provide appropriate relief and aid to distressed populations, without racial, political or religious discrimination.

In keeping with these objects, Medair UK raises financial resources in support of the multi-sectoral relief and recovery projects co-ordinated by Medair, based in Switzerland.

Values

Integrity

We strive to live out our values and principles consistently at every level of the organisation, and in every location – from the most remote team to the global support office. Our desire is that, as we work together, our attitudes, words and actions will be true to Medair’s vision and character.

Hope

We seek to bring hope to people devastated by crisis and caught in apparently hopeless situations. Together with the communities we serve, we strive to make sustainable improvements and increase their capacity to build a better future.

Compassion

We desire to relieve human suffering in times of crisis, disaster and conflict. We seek out people who are the most vulnerable, come alongside them and offer practical support through relief and recovery initiatives.

Accountability

We are committed to best practices in our management and operations, pursuing excellence in all that we do. We make ourselves accountable to our supporters, our staff, and those we serve, and seek input from them to help us improve our activities and procedures.

Dignity

We believe that each person is made in God’s image and is therefore uniquely valuable and worthy of the highest respect. Consequently, we reach out to all in need, irrespective of their race, gender, religion, age or nationality. Wherever possible, we personalise our assistance, taking individual needs and circumstances into account, and respecting the dignity and independence of the people we serve.

Faith

Because we follow Jesus Christ, who taught that our highest goal is to love God and to care for those in need, we are motivated to care for those who suffer. Our faith inspires us to give our best in all circumstances. By faith, we pray for wisdom when facing difficult decisions, and for courage to live and work in demanding and often dangerous situations.

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Joy

As we work together to serve people in great need, we choose to nurture life-giving joy that comes from our Creator and gives us strength in the midst of the challenges we face and the suffering we encounter. Therefore, we seek to be thankful, to be united and at peace with one another, to share our burdens with and encourage one another, and to celebrate together.

Objectives and activities

The charity’s main activities and beneficiaries are described below. All Medair UK’s charitable activities focus on the provision of financial resources in support of the multi-sectoral relief and recovery projects co-ordinated by Medair in Switzerland, and are undertaken to further Medair UK’s charitable purposes for the public benefit.

Medair UK is an affiliate office of the International Christian Humanitarian organisation Medair, based in Switzerland. A covenant of partnership, a voluntary agreement signed by Medair UK in July 2021, defines the relationship between Medair UK and Medair UK. Under the terms of the covenant Medair UK commits to focus its activities in the UK predominantly on raising funds from non-governmental sources, mobilising prayer and assisting in the recruitment of Medair staff as appropriate. As a guiding principle, Medair UK aims to ensure 65% of its income can be utilised for Medair’s mission in the field.

Medair UK delivers these objectives and activities, with the express aim of helping to deliver the global Medair “People to People” strategy. This strategy aims to reach 4 million people in need and have 1 million people engaged in Medair’s mission by 2022. During Medair reached 3,362,158 people in need of humanitarian assistance around the world. In 2021 Medair engaged 830,522 people around the world in its mission. Medair UK contributes to the global engagement target. In 2021 Medair UK had a target to engage 7,777 people in the global mission. The actual number Medair UK engaged was 13,153, 69% more than target.

Main Activities

The trustees review the aims, objectives and activities of Medair UK each year. The trustees also refer to the guidance contained in the Charity Commission’s general guidance on public benefit. The review helps ensure that Medair UK’s activities remain focussed on its stated purposes and are aligned with and supporting the delivery of Medair UK’s strategic objectives This report details the extent to which Medair UK delivered its goals in 2021, and the benefits the charity has brought to those groups of people it is set up to help.

Raising Funds

Medair UK raises funds from four groups of supporters. These are high net worth individuals, trusts and foundations, individuals and churches. In the year ending 31[st] December 2021, Medair UK raised £760,597 from non-governmental sources. This included £168,735 from high net worth individuals, £345,277 from trusts and foundations, £197,590 from individuals and £48,995 from churches. 2021 income raised of £760,597 represents a 10% increase on funds raised in 2020. During 2021 Medair UK was able to support 10 of Medair’s 13 country programmes. The majority

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of Medair UK’s funding went to four countries; Afghanistan, Ethiopia, Lebanon and Yemen. At the beginning of the year we became aware of the worsening situation in Northern Ethiopia and were able to mobilise our supporters to provide much needed humanitarian assistance for those fleeing from the Tigray region into refugee camps in neighbouring Sudan. And later in the year, our supporters again demonstrated their generosity by providing emergency assistance to those affected by the dramatic changes in Afghanistan in August 2021. In addition to responding to these high profile emergencies Medair UK continued to make our supporters aware of ongoing crises in Yemen, and the needs of Syrian refugees in Lebanon, and other Medair programmes too. And our supporters continued to respond through numerous financial donations enabling Medair to provide lifesaving humanitarian assistance to some of the world’s most vulnerable in some of the hardest to reach places on earth.

Mobilising Prayer

Medair UK plays a full and active role in the Medair prayer network. During 2021 Medair UK changed its strategy for mobilising prayer. In the first half of the year Medair UK continued to disseminate a quarterly Prayer Diary to supporters. In June 2021 Medair UK switched to providing supporters with a monthly prayer email. This mechanism for mobilising prayer enables Medair UK to provide supporters with much more current prayer needs and direct them to those particular crises that Medair is responding too at the time.

Assist in the recruitment of field staff for Medair.

Work in this area was de-prioritised during the year. We support the recruitment of field staff as and when required by Medair.

Beneficiaries of our services

Globally Medair helps people who are suffering in remote and devastated communities around the world survive crisis, recover with dignity, and develop skills to build a better future,

During 2021, Medair co-ordinated field operations in 13 countries and directly assisted 3,362,185 people.

Medair UK supports this work through raising funds, mobilising prayer, and assisting with the recruitment of staff as appropriate.

Medair UK was able to provide financial support to ten of Medair’s programmes, namely Afghanistan, Bangladesh, Democratic Republic of Congo, Ethiopia, Jordan, Lebanon, Madagascar, South Sudan, Sudan and Yemen.

87% of Medair UK’s financial contribution in 2021 went to support Medair’s programmes in the following countries; Afghanistan, Lebanon, Sudan and Yemen.

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AFGHANISTAN

In Afghanistan, COVID-19, drought, ongoing conflict, and displacements have contributed to food insecurity, loss of livestock, and reduced household income. Families have less food to eat, and poor infant and young child feeding practices have contributed to increased illness and malnutrition among children. Latifa’s situation was no exception: her family had lost most of their livestock through conflict and continued displacement. Their basic agricultural equipment had also been damaged or lost overtime. Her husband, despite being employed, hadn’t received a salary

in months. “We feed all children with rice and food we receive in ration from different organisations,” Latifa shared. “We rely on these rations, and on the help of our relatives. Latifa only had rice to feed her daughter, who was becoming thinner by the day. A Medair team visited their home to screen Aziza for malnutrition. She was then enrolled into the nutrition programme: “When I brought my child to the clinic, the medical staff gave me rations and showed me how to give them to my child. They asked me to come back regularly so Aziza could be treated.” With the frequent rations she received, Aziza’s health steadily improved. “I also learnt how to start breastfeeding a new born and how long I should exclusively breastfeed my children,” added Latifa. “Doctors here treated us well –like a family member!”

LEBANON

“Before, we could manage,” Ahmad says. “But since last year, things have been extremely difficult. It has become much harder to adapt to everyday life.”

Ahmad and his mother, Awash, are both refugees from Syria. They fled from Aleppo in 2014, coming to Lebanon in search of safety from the crisis. They’ve been here ever since. The settlement where Awash and Ahmad live is fairly small, as

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settlements go. It’s only four tents big –

“That’s two more than when we first arrived,” says Ahmad – and is bordered on by one dirt road and a lot of very fertile farmland, including a series of greenhouses. Ahmad has green fingers, and it shows. Like many Syrian refugees in this part of Lebanon, he works for his landlord. His ability to make the soil bloom with vegetation must help him enormously. “Before, we could manage,” Ahmad says. “But since last year, things have been difficult. It has become harder to adapt to everyday life.” Ahmad has seven children – six boys, and one girl – who we only see briefly during our time with the family. Our attention instead is focused on Awash, who tells us that she is more than 80 years old. Awash has bright eyes and a huge smile, and an air of quiet mischief about her. Her face is patterned with tattoos; two thin, dark lines run from the side of her mouth to her mouth, and there are stars etched around her mouth and on her forehead. Awash has trouble walking. “I felt the trouble coming for a long time,” she says. “But in the last two years it has become much worse. I am at the point where I cannot walk alone without any support.” When she walks it is slow and deliberate, carefully placing one foot in front of the other and reaching for the side of the tent for balance. In the wintertime, the settlement turns to mud under the rain and gets covered by snow. “It gets really cold, so cold I can feel it in my bones,” says Awash. “When I leave the tent, my family dresses me up in warm clothes and carries me. It takes two people.”

Our visit with the family is brief – far, far too brief – and before we know it, we’re saying goodbye and leaving. Ahmad doesn’t let us leave without taking a handful of fresh cucumbers, which we wash with bottled water from the car and eat standing outside in the sunshine. It is pleasant, but as always, worry about the family soon settles. We wonder if Awash will have a chance to see Aleppo again or how soon Ahmad’s children will get to see the country their parents call home.

But Awash, clearly, hasn’t ever lost her spark or her joie de vivre – and that’s what we’ll carry with us as we wave goodbye. Medair provided the family with a sturdy walkway that runs alongside the tent where they live, creating a clear, even path to the family’s bathroom, which has also been adapted with handrails and a repaired commode. ‘It’s much easier now,’ says Awash.

SUDAN

Tens of thousands of people now live within Tunaydbah Refugee Settlement in eastern Sudan. Conflict brought each one across from the neighbouring Tigray region of Northern Ethiopia. Here, in Tunaydbah, people know they are safe from volatile and unpredictable conflict. Humanitarians join together to provide essential services, including health care, water and sanitation, shelters, food

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distributions, and more. Medair is amongthose responding to immense humanitarian needs as a result of a conflict

that remains unpredictable. What is predictable is the rainy season that sees

vast amounts of rain falling on the arid land. We can predict the impact of heavy rains, flooding, and high wind within the camp can cause tents and structures to collapse from unstable soil. We can predict that a flooded camp would inhibit access to essential services, and that stagnant water would contribute to water borne diseases and increase health threats. The rain is imminent, but its destructive impact doesn’t have to be. Disaster Risk Reduction (DRR) aims to minimize a disaster’s impact within communities—to reduce the severity of a threat. It’s not always possible to prevent a risk entirely, but mitigation can make the impact less severe. To prevent the rains from damaging structures and affecting people within the Tunaydbah community, Medair worked with community members to build 29 kilometres of microdrainage—to ensure water is quickly rerouted to a larger network of drainage systems. In Tunaydbah Refugee Settlement, drainage works through a network of canals; a series of small ditches that lead to larger, deeper canals for water to flow to the main, primary drains. “Medair had a modest yet effective intervention at all levels,” says Patricia Gomez, Medair’s Senior Shelter & Settlement Advisor. “On a technical level, the micro-drains are well done, using sloping to ensure good drainage. On a community participation level, we worked directly with the community to ensure their support and feedback. When the heavy rains arrived, we saw the fruits of our efforts paid off: the water quickly evacuated the area, and the population was protected from the floods.” Community involvement within DRR contributes to increased community’s resilience. In Tunaydbah, refugee volunteers led the coordination between camp sector leaders. A cash-for-work system enabled a wide group of women and men to install their community’s drainage system. When the rain came, the micro-drainage moved water quickly away from tents and facilities and allowed for better movement within the camp. Medair has since handed over the drains to community leaders, and the same population will champion the maintenance of the drainage system so that it will continue working. Disaster Risk Reduction can save lives and reduce suffering for people already living in difficult situations. It’s an example of a simple yet effective response, and a reminder that DRR that can be used within both emergency relief and recovery responses and within the next stages of development.

YEMEN

After over six years of a devastating and unrelenting conflict, around 20 million Yemenis depend urgently on humanitarian assistance to survive. This includes four million internally displaced persons (IDPs). Yemen is now one of the world’s largest humanitarian crises. Mr Ayad, who lives with his wife in an IDP camp in Al Dhale Governate in Yemen, is an example of hope. He introduced his family to the Medair staff and shared their story. They fled from their house in north of Al Dhale back in 2015, seeking safety from the escalating crisis in their village, which had become a battlefield. Ayad was injured during the clashes and sadly, got disabled, and lost his leg. The family also lost their farm and house, which were destroyed. Over 50 families lost their houses and fled from the district and still cannot go back. “It was horrible. We did nothing

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and still we lost everything. I don’t want to go back again,” After fleeing for their lives, Mr Ayad and his family found it difficult to find a safe place. It has been six years since the conflict started and Mr Ayad’s family and his community live in an IDP camp.

They get support from organisations and some local people, but their living conditions are poor. They can’t work as farmers or place their children in school. Mr Ayad is a community leader in the camp, responsible for the community as he is educated. He used to have a farming business, graduated college, and was the first person in his village to place his

children in school before the conflict started However, as he is disabled, and can’t do a heavy duty work, he cannot pay for his children to go to school. His children began doing odd jobs, contributing to supporting the family. Mr Ayad started teaching his children. “It’s my

responsibility to bring hope to my kids during this crisis. One day, the war will be over and they will have to rebuild our country. It’s my duty to give them education and I feel really proud that I can help my people. I want them to help themselves also by getting educated. I am not doing a major thing. I am just teaching people how to read. One day my dream is to see my children studying in university,” says Ayad The country has the fourth largest IDP population due to conflict in the world. Raging clashes continue to deteriorate the protection space for civilians and force thousands of families to seek refuge elsewhere. There are over 50 active front lines across the country, with over 50,000 individuals forcibly displaced this year.

Financial review

Medair UK’s financial management goals in 2021 were to generate increased financial contribution to Medair’s programmes, release that funding more rapidly, replenish unrestricted reserves where possible and to improve financial sustainability through increased recurring unrestricted funding. These goals have been fully met.

Incoming resources

Total income for the year amounted to £1,129,616. This compares to total income in 2020 of £1,646,075. The difference is largely due to two factors. Medair UK received £367,332 grant

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funding from the MADAD fund, a European Commission trust to support Medair’s work with Syrian refugees in Lebanon. This was the third tranche of funding for this project. The phasing of the MADAD funding is such that tranche 3 and tranche 4 are significantly less than the first two tranches. Tranche 3 was £557,383 less than tranche 2 received in 2020. Income from nongovernmental sources in the year totalled £760,597, just under 10% higher than in 2020. Restricted income was a third higher than in 2020 at £491,566. This continues the double digit percentage year on year growth that Medair UK has achieved over the last three years.

Of particular note has been the continued growth in regular giving via direct debit. In 2021 Medair UK achieved a 10% increase in the number of donors giving monthly. This increase generates an additional £10,000 income annually, and is an indicator of the continually improving financial sustainability of Medair UK.

Please see notes 2 and 3 for details.

Resources expended

Total expenditure for the year was £1,105,207, nearly £477,500 less than in 2020. This decrease in expenditure is largely explained by reduced levels of MADAD grant funding. The third tranche of MADAD funding; £367,332 was received by Medair UK on 7[th] June 2021 and was transferred to Medair 15 days later on 22[nd] June 2021. Medair UK made an additional contribution to Medair’s

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humanitarian programmes of £439,788. This is 57% higher than the contribution made by Medair UK in 2020. This increase was achieved through a combination of increased funds raised and expenditure management. The Medair UK board set an overall expenditure limit for 2021 of £349,910, continuing the intention of reducing expenditure were possible to improve the cost efficiency of Medair UK’s fundraising, marketing and communications activities. Actual 2021 operational expenditure was £299,629 14% lower than budget.

Please see note 4a for details.

Funds

We closed the year with total funds of £215,526. This is £20,795 more than the previous year. During the year there was a deliberate intention to continue to release funds restricted to support Medair’s humanitarian programmes as soon as possible. 95% of funds of received in the year for Medair’s programmes were transferred to Medair in the year. Of the total funds held at year end, £92,785 are restricted funds, made up of £51,457 of funds from MADAD funding, and £41,328 of other funds for Medair’s humanitarian programmes yet to be transferred. Unrestricted funds at year end stood at £122,741, an increase of £42,219 in the year. This represents 18 weeks operating expenditure.

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Principal risks and uncertainties

Medair UK is committed to the highest standards of integrity, quality and professionalism in all aspects of its work. Throughout 2021, the trustees and the Director continued to review the demands on the organisation and ensured the mitigation and management of the risks it faces. Whilst the responsibility for monitoring the management of risks rest with the Medair UK board, the detailed review of the risk register falls within the remit of the Resources Committee, a subcommittee of the board. The resources committee met regularly throughout the year and reported directly to the Medair UK board. Medair UK holds a risk register which identifies the strategic risks faced by Medair UK, assessing those risks according to their likelihood and potential impact, and identifies actions for management to mitigate the effect of those risks on Medair UK’s operations. The risk register is reviewed at every Medair UK board meeting.

During 2021 the Trustees considered the principal strategic risks to be related to staffing, governance, funding, financial management, infra-structure, compliance with regulatory requirements, relationship with Medair, and reputational risk.

A cross-cutting risk that Medair UK continued to respond to in 2021 was the impact of the Covid19 outbreak and the measures brought in to limit the impact of the spread of the virus. Medair UK followed government governance, enabled the team to work remotely, and adopted a blended working approach once return to work at the Medair UK office was possible.

Reserves policy and going concern

Any funds accepted from private or institutional donors which provide for a specific restriction are always honoured. These funds are recorded as restricted funds and are accounted for separately. All such funds allocated for specific field operations, are transferred to Medair (Switzerland) for use in the appropriate programme, once appropriate costs for expenditure incurred by Medair UK for raising these funds have been deducted. All general funds are first used to meet operational needs of Medair UK, in accordance with the annual budget approved by the Medair UK board.

The Medair UK board keeps the reserves policy, and its implementation, under regular review. The most recent revision to the policy was made in May 2019 when the policy was adjusted to the following:

“The charity will hold unrestricted financial reserves to enable Medair UK’s activities to continue for a period of three months.”

The Medair UK board is confident that the reserves policy, as stated above, provides the appropriate guidance for the management of Medair UK’s financial reserves.

In order to continue for a period of three months, Medair UK needs to hold unrestricted financial reserves equivalent to thirteen weeks of staff costs, thirteen weeks costs associated with the

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administration of the charity’s business and six months of accommodation costs in accordance with Medair UK’s office lease.

Applying the reserves policy to the 2022 operating budget of £349,910 the reserves target for year ending 31[st] December 2021 was £92,986. Medair UK was holding £121,119 of unrestricted general funds at the beginning of 2022, 130% of the reserve target.

At year end, Medair UK was holding the equivalent of 18 weeks operating costs in unrestricted reserves. The unrestricted reserves position has improved further in the first quarter of 2022. At time of writing Medair UK is holding £240,406 in unrestricted funds. This is the equivalent of 35 weeks operating costs. During the rest of 2022, it is anticipated that the unrestricted reserves position will improve further. The Medair UK board will designate a proportion of any surplus unrestricted funds for internal investment to support the development of Medair UK’s capacity and systems. They will also designate a proportion of any surplus unrestricted reserves as additional financial contribution to Medair’s programmes, targeting these funds to where the need is greatest.

The Medair UK board is confident that all reasonable measures are being taken to ensure Medair UK’s ongoing financial resilience. It is the view of the Medair UK board that Medair UK is a going concern. The Medair UK board signs off the financial statements for year ending 31st December 2021 on that basis and will continue to monitor Medair UK’s financial resilience in 2022, and will take appropriate action, as appropriate if necessary.

Fundraising

Medair UK’s primary activity is to raise fund to support Medair’s work to help people who are suffering in remote and devastated communities around the world survive crisis, recover with dignity, and develop skills to build a better future. It does this by generating financial support from individuals, trusts and foundations, churches and corporate entities through a variety of means. Medair UK is regulated by the Fundraising Regulator and abides by the Code of Fundraising Practice: www.fundraisingregulator.org.uk/code. Medair UK is also regulated by the Information Commissioners Office (ICO) and complies with GDPR on the handling of supporter data: https://ico.org.uk/for-organisations/. Medair UK is also a member of the Institute of Fundraising: www.institute-of-fundraising.org.uk/home/. Medair UK didn’t receive any complaints in 2021.

Medair UK takes its responsibilities to its supporters and beneficiaries seriously. It has a comprehensive policy framework which ensures its practices are ethical and in keeping with the organisation’s values: https://www.medair.org/accountability/

Plans for the future

During 2021 Medair UK continued to respond to the expectations of the Covenant of Partnership with Medair. And, in the light of the Covenant of Partnership, Medair UK has developed a headline

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strategy for 2022 onwards, developed in consultation with Medair executive leadership team members. This ambitious strategy will see Medair UK play a significant role in the fulfilment of Medair’s vision and mission by contributing £1million annually to Medair’s programmes by 2025, with more than 70% of funds raised going to the field.

Medair UK will focus on the following key revenue streams:

  1. High Net Worth Individuals

  2. Trust and Foundations

  3. Individuals

  4. Churches

By 2025 the goal is to raise £310,000 annually from High Net Worth Individuals, £670,000 annually from Trusts and Foundations, £270,000 annually from Individuals and £70,000 annually from churches.

In order to achieve this level of contribution Medair UK will prioritise five areas:

Immediate plans will involve focussing on supporter acquisition and engagement within the mass, middle and High Net Worth Christian community.

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 19 June 1996 and registered as a charity on 11 July 1996.

The company was established under a memorandum of association that established the objects and powers of the charitable company and is governed under its articles of association.

Medair UK Board of Trustees

Medair UK is governed by a board of trustees. In 2021 the Medair UK Board was made up of seven trustees. The Director also acts as Company Secretary. The Chair, Secretary and other trustees are appointed by the Medair UK members by way of ordinary resolution at AGM. Trustees serve for a term of three years, with a maximum of three terms to be served.

Before appointing to the Board, existing trustees carry out a self-assessment process to identify areas for development and expertise desirable in new Board members. The trustees consider the attributes they believe to be most relevant in ensuring that the trustee body is best able to serve the charity’s beneficiaries. The Board recruits and appoints new trustees by way of soliciting

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expressions of interest through Medair supporter networks. Prospects are assessed by way of an application and interview process. Upon approval, successful applicants are appointed to the Board by way of ordinary resolution by Medair UK members at the next AGM.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 10 to the accounts.

Related parties and relationships with other organisations

Medair UK is affiliated to Medair, a humanitarian organisation, inspired by Christian faith to relieve human suffering in the some of the world’s most remote and devastated places. One of the Medair UK trustees, Peter Wilson, is also a member of the Medair International Board of Trustees.

Organisation structure

In 2021, Medair UK’s Board of trustees oversaw the work of the Director, staff team and volunteers, delegating responsibility for day-to-day decision-making to the Director.

Remuneration policy for key management personnel

The responsibility for determining staff salaries for the tax year ahead lies with the Medair UK board. They delegate this responsibility to the resources committee, who make a recommendation to the Medair UK board for the remuneration award within the tax year. Remuneration is rewarded after considering:

Statement of responsibilities of the trustees

The trustees (who are also directors of Medair UK for the purposes of company law) are responsible for preparing the trustees’ annual 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 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 these financial statements, the trustees are required to:

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The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 December 2021 was six (2019: six). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Auditor

Auditors for 2022 are yet to be appointed. An audit tender process is being conducted, with a recommendation on the appointment of Medair UK’s auditors to be considered at the Medair UK annual general meeting in September 2022.

The trustees’ annual report which includes the strategic report has been approved by the trustees on May 19[th] 2022 and signed on their behalf by

Andrew Howe Co-Chair

17

Independent auditor’s report

To the members of

Medair UK

Opinion

We have audited the financial statements of Medair UK (the ‘charitable company’) for the year ended 31 December 2021 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Medair UK's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

18

Independent auditor’s report

To the members of

Medair UK

Other Information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of

19

Independent auditor’s report

To the members of

Medair UK

company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

20

Independent auditor’s report

To the members of

Medair UK

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Jonathan Orchard (Senior statutory auditor)

16 September 2022

for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

21

Medair UK

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 December 2021

For theyear ended 31 December 2021
Note
Income from:
2
3
4a
6
15a
Reconciliation of funds:
Total funds carried forward
Transfers between funds
Net (expenditure)/income before other
recognised gains and losses
Other gains / (losses)
Net movement in funds
Total funds brought forward
Net (expenditure)/income for the year
Grants from EU
Raising funds
Total expenditure
Charitable activities
Supporters
Contribution to humanitarian
Profile
People
Covid Job Retention Scheme
Total income
Expenditure on:
Bank interest receivable
Donations and legacies
Charitable activities		 Unrestricted
£
269,031
-
-
1,687		 Restricted
£
491,566
367,332
-
-		 2021
Total
£
760,597
367,332
-
1,687
1,129,616
187,480
-
90
11,395
906,242
1,105,206
24,410
-
24,410
(3,614)
20,796
194,731
215,527		 Unrestricted
£
324,888
-
31
27,787		 Restricted
£
368,654
924,715
-
-		 2020
Total
£
693,542
924,715
31
27,787
270,718 858,898 352,706 1,293,369 1,646,075
114,277
-
90
11,395
99,122		 73,202
-
-
-
807,120		 158,536
-
22,654
24,125
119,896		 51,934
-
-
-
1,205,553		 210,470
-
22,654
24,125
1,325,449
224,884 880,322 325,212 1,257,487 1,582,699
45,834
-		 (21,424)
-		 27,494
-		 35,882
-		 63,376
-
45,834
(3,614)		 (21,424)
-		 27,494
(466)		 35,882
2,821		 63,376
2,355
42,220 (21,424) 27,028 38,703 65,731
80,522 114,209 53,494 75,506 129,000
122,742 92,785 80,522 114,209 194,731

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 27a to the financial statements.

22

Medair UK

Company no. 3213889

Balance sheet

As at 31 December 2021

As at 31 December 2021 As at 31 December 2021
Note
£
Fixed assets:
11
Current assets:
12
22,234
206,838
229,072
Liabilities:
13
(13,546)
15a
122,742
Total unrestricted funds
Tangible assets
Debtors
Cash at bank and in hand
Creditors: amounts falling due within one year
Net current assets
Total net assets
The funds of the charity:
Restricted income funds
Unrestricted income funds:
General funds
Total charity funds		 2021
£
-		 £
20,815
189,661		 2020
£
563
-
215,527		 563
194,168
229,072
(13,546)		 210,476
(16,308)
122,742 80,522
215,527 194,731
92,785
122,742		 114,209
80,522
215,527 194,731

Approved by the trustees on 19 May 2022 and signed on their behalf by

Andrew Howe Co-Chair

23

Medair UK

Statement of cash flows

For the year ended 31 December 2021

Reconciliation of net expenditure to net cash flow from operating activities

Net income for the reporting period
(as per the statement of financial activities)
Depreciation charges
Interest income
Increase in debtors
Decrease in creditors
Net cash from operating activities
Note
16
Cash flows from operating activities
Net cash from /(used in) operating activities
Cash flows from investing activities:
Interest from investments
Net cash from investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents due to exchange rate
movements		 £
£
20,793
-
-
20,793
189,659
(3,614)
206,838
2021		 £
£
20,793
-
-
20,793
189,659
(3,614)
206,838
2021		 2021
£
24,410
563
-
(1,418)
(2,762)		 2020
£
63,375
1,817
(31)
(3,091)
(3,653)
20,793 58,417
20,793
189,659
(3,614)		 58,447
128,857
2,355
206,838 189,659

24

Medair UK

Notes to the financial statements

For the year ended 31 December 2021

1 Accounting policies

a) Statutory information

Medair is a charitable company limited by guarantee and is incorporated in England and Wales.

The registered office address is 333 Canterbury Court, 1-3 Brixton Road, London SW9 6DE.

b) Basis of preparation

The financial statements have been prepared in accordance with 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) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (September 2015) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

c) Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

d) Going concern

In the trustees’ report there is a review of financial performance and of the charity’s reserves position. During the financial year ending 31st December 2021 there was an increase in unrestricted reserves. This resulted in further minimising any temporary reliance on restricted reserves for working capital . A further assessment of the risks associated with Medair UK's financial viability resulting from the Covid-19 pandemic has been undertaken. In the light of that risk assement the trustees are of the opinion that there are adequate financial reserves and resources and the charity is well placed to manage business risks. The risk review process, and the financial projections made following the review, have taken into consideration the current economic climate and the potential impact on Medair UK's various sources of income and planned expenditure. The trustees are of the view that it is a reasonable expectation that there are adequate resources to continue operating for the foreseeable future.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material. Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

25

Medair UK

Notes to the financial statements

For the year ended 31 December 2021

g) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

h) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

i) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

j) Grants payable

Grants payable are made to third parties in furtherance of the charity's objects. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and that any condition attaching to the grant is outside of the control of the charity.

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

26

Medair UK

Notes to the financial statements

For the year ended 31 December 2021

k) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of area of literature occupied by each activity.

Fundraising 17%
People 1%
Supporters 2%
Humanitarian programmes 80%

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

l) Operating leases

Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are charged to the statement of financial activities on a straight line basis over the minimum lease term.

m) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Fixtures and Fittings 5 years
Office Equipment 5 years
Computer Equipment 3 years

n) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

o) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

27

Medair UK

Notes to the financial statements

For the year ended 31 December 2021

p) Creditors and provisions

q) Pensions

The charity offers a defined benefit pension through the government pension scheme National Employment Savings Trust (NEST). Employees are automatically enrolled into a NEST scheme into which Medair will pay employer contributions equal to 8% of each employee's gross salary on a monthly basis.

r) Foreign Exchange Policy

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the average rate of exchange in the month of the transaction. All exchange rate differences are taken to the Statement of Financial Activities (SOFA).

2 Income from donations and legacies

Gifts Unrestricted
£
269,031		 Restricted
£
491,566		 2021
Total
£
760,597		 Unrestricted
£
324,888		 Restricted
£
368,654		 2020
Total
£
693,542
269,031 491,566 760,597 324,888 368,654 693,542

During the year, the charity received gifts from private individuals, churches, corporates and Trusts and Foundations. Medair UK received no donated services during the year.

3 Income from charitable activities

EU Trust Fund (Madad) -
Syrian refugees		 Unrestricted
£
-		 Restricted
£
367,332		 2021
Total
£
367,332		 Unrestricted
£
-		 Restricted
£
924,715		 2020
Total
£
924,715
- 367,332 367,332 - 924,715 924,715

28

Medair UK

Notes to the financial statements

For the year ended 31 December 2021

4a Analysis of expenditure (current year)

Analysis of expenditure (current year)
Staff costs (Note 7)
Recruitment of UK staff
Volunteer expenses
Marketing and events
Donations transferred to Medair (Switzerland)
Grants transferred to Medair (Switzerland) (Note 5)
Trustee and other governance costs
Audit
Professional fees
Financial expenses
Depreciation
Office expenses
Travel and subsistence
Supplies
Training and other personnel expenses
Support costs
Governance costs
Total expenditure 2021
Total expenditure 2020		 Cost of
raising
funds
£
152,846
-
-
14,128
-
-
-
-
-
-
-
-
-
-
-		 Charitable activities Governance
costs
£
13,007
-
-
-
-
-
1,578
7,680
-
-
-
-
-
-
-		 Support
costs
£
29,386
-
220
-
-
-
-
-
33,170
1,262
563
29,608
606
-
3,805		 2021
Total
£
205,388
-
220
14,208
439,788
367,332
1,578
7,680
33,170
1,262
563
29,608
606
-
3,805		 2020
Total

£
260,371
-
568
18,080
280,838
924,715
98
7,680
34,155
1,234
1,817
47,341
367
-
5,434
People
£
-
-
-
80
-
-
-
-
-
-
-
-
-
-
-		 Supporters
£
10,149
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Contributions to
humanitarian
programmes
£
-
-
-
-
439,788
367,332
-
-
-
-
-
-
-
-
-
166,974
16,729
3,777		 80
8
2		 10,149
1,017
230		 807,120
80,866
18,256		 22,264
-
(22,264)		 98,620
(98,620)
-		 1,105,207
-
-		 1,582,699
1,582,699
187,480 90 11,395 906,242 - - 1,105,207
210,470 22,654 24,125 1,325,447 - -

29

Medair UK

Notes to the financial statements

For the year ended 31 December 2021

4b Analysis of expenditure (prior year)

Analysis of expenditure (prior year)
the year ended 31 December 2021
Staff costs (Note 7)
Volunteer expenses
Marketing and events
Donations transferred to Medair (Switzerland)
Grants transferred to Medair (Switzerland) (Note 5)
Trustee and other governance costs
Audit
Professional fees
Financial expenses
Depreciation
Office expenses
Travel and subsistence
Training and other personnel expenses
Support costs
Governance costs
Total expenditure 2020		 Cost of
raising
funds
£
176,028
-
16,375
-
-
-
-
-
-
-
-
-
-
192,403
16,220
1,847
210,469		 People
Supporters
Contributions to
humanitarian
programmes
£
£
£
20,529
20,529
6,113
-
-
-
180
1,525
-
-
-
280,838
-
-
924,715
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
20,709
22,054
1,211,666
1,746
1,859
102,149
199
212
11,633
22,654
24,125
1,325,447
Charitable activities		 Governance
costs
£
6,113
-
-
-
-
98
7,680
-
-
-
-
-
-
13,891
-
(13,891)
-		 Support
costs
£
31,058
568
-
-
-
-
-
34,155
1,234
1,817
47,341
367
5,434
121,974
(121,974)
-
-		 2020
Total
£
260,371
568
18,080
280,838
924,715
98
7,680
34,155
1,234
1,817
47,341
367
5,434
People
£
20,529
-
180
-
-
-
-
-
-
-
-
-
-
20,709
1,746
199
22,654		 Supporters
£
20,529
-
1,525
-
-
-
-
-
-
-
-
-
-
22,054
1,859
212
24,125
1,582,699
-
-
1,582,699

30

Medair UK

Notes to the financial statements

For the year ended 31 December 2021

Grant making
Medair (Switzerland) Madad
Total		 Grants to
institutions
£
367,332		 2021
£
367,332		 2020
£
924,715
367,332 367,332 924,715

Grants totalling £367,332 were paid in in respect of Medair's work with Syrian refugees ('Madad').

This is stated after charging/(crediting):

This is stated after charging/(crediting):
2021 2020
£ £
Depreciation 563 1,817
Operating lease rentals:
Property 22,032 34,086
Auditor's remuneration (including VAT):
Audit 7,680 7,680
Foreign exchange (gains)/losses 3,615 (2,355)

7 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel Staff costs were as follows:

Staff costs were as follows:
Salaries and wages
Social security costs
Employer’s contribution to defined contribution pension schemes		 2021
£
177,214
13,722
14,452		 2020
£
221,196
22,193
16,982
205,388 260,371

No employee earned more than £60,000 during the year (2020: nil).

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £62,629 (2020: £61,129).

Trustees' expenses represent the cost of servicing meetings of the trustees, totalling £1,024.81 (2020: £82). £76.72 of personal travel and subsistence costs were reimbursed during the period. (2020: £16)

31

Medair UK

Notes to the financial statements

For the year ended 31 December 2021

8 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as

Raising funds
Support
Governance		 2021
No.
3.9
0.8
0.1		 2020
No.
5.8
0.8
0.1
4.8 6.7

9 Related party transactions

The charity received trustee donations towards the work of Medair in the sum of £1,780 (2020: £1,118) of which all £1,780 was for unrestricted funds. Donations were received in response to Medair UK-led fundraising activities during the year which formed part of the normal course of business. The Chief Executive of Medair is a member of the board of trustees of Medair UK.

10 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

11 Tangible fixed assets

Tangible fixed assets
Cost or valuation
At the start of the year
Additions in year
At the end of the year
Depreciation
At the start of the year
Charge for the year
At the end of the year
Net book value:
At the end of the year
At the start of the year		 Fixtures and
fittings
£
2,519
-		 Computer
equipment
£
63,399
-		 Office
equipment
£
6,791
-		 Total
£
72,709
-
2,519 63,399 6,791 72,709
2,519
-		 63,249
150		 6,378
413		 72,146
563
2,519 63,399 6,791 72,709
- - - -
- 150 413 563

All of the above assets are used for charitable purposes.

32

Medair UK

Notes to the financial statements

For the year ended 31 December 2021

For the year ended 31 December 2021
12
Accrued Income
13
14a
14b
Debtors
Trade debtors
Tangible fixed assets
Net current assets
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals
Net assets at the end of the year
Net assets at the end of the year
Analysis of net assets between funds (prior year)
Tangible fixed assets
Net current assets
Analysis of net assets between funds (current year)		 General
unrestricted
£
-
122,742		 2021
£
13,057
9,177		 2020
£
9,383
11,432
22,234 20,815
2021
£
1,402
3,965
8,179		 2020
£
3,366
2,560
10,381
13,546 16,308
Restricted
£
-
92,785		 Total
funds
£
-
215,527
122,742 92,785 215,527
General
unrestricted
£
563
79,959		 Restricted
£
-
114,209		 Total
funds
£
2,380
194,168
80,522 114,209 196,548

33

Medair UK

Notes to the financial statements

For the year ended 31 December 2021

15a Movements in funds (current year)

e year ended 31 December 2021
Movements in funds (current year)
Ethiopia
Syrian refugees (EU Madad Fund)
Total restricted funds
General funds
Restricted funds:
DR Congo
Emergency (Covid)
Haiti
Honduras
Indonesia
Iraq
Jordan
Lebanon
Lebanon or Jordan
Middle East
Mozambique
Madagascar
Afghanistan
Bangladesh
Sierra Leone
South Sudan
Sudan
Yemen
Unrestricted funds:
Total funds		 At 1 January
2021
£
1,017
211
8,775
-
18,119
139
6
190
529
1,401
20,437
25
190
(212)
375
51
1,420
372
9,706
51,457		 Income &
gains
£
177,170
25,949
1,807
87,586
-
-
-
-
-
-
375,179
-
-
-
8,419=
-
59,626=
13,848
109,314
-		 Expenditure
& losses
£
(152,497)
(26,060)
(10,575)
(74,605)
(18,119)
(139)
(6)
(190)
(529)
(1,401)
(393,911)
(25)
(190)
212
(8,761)
(51)
(60,742)
(14,167)
(118,565)
-		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 At 31
December
2021
£
25,690
99
7
12,981
-
-
-
-
-
-
1,705
-
-
-
33
-
304
53
455
51,457
114,209 858,898 (880,322) - 92,785
80,522 270,718 (228,498) - 122,742
194,731 1,129,616 (1,035,618) - 215,527

34

Medair UK

Notes to the financial statements

For the year ended 31 December 2021

15b Movements in funds (prior year)

e year ended 31 December 2021
Movements in funds (prior year)
Total restricted funds
General funds
Total funds
Unrestricted funds:
Restricted funds:
South Sudan
Sudan
Syria
Yemen
Syrian refugees (EU Madad Fund)
Afghanistan
Bangladesh
DR Congo
Emergency (Covid)
Haiti
Honduras
Indonesia
Iraq
Jordan
Lebanon
Lebanon or Jordan
Middle East
Mozambique
Madagascar
Sierra Leone		 At 1 January
2020
£
21
17,692
4,990
-
139
-
190
31
-
2,711
25
39
(212)
-
51
729
-
465
-
48,636		 Income &
gains
£
4,698
55,899
22,323
81,398
-
507
-
1,623
15,459
43,854
-
178
-
16,192
-
11,821
12,683
-
102,019
927,536		 Expenditure
& losses
£
(3,702)
(73,380)
(18,538)
(63,279)
-
(501)
-
(1,125)
(14,058)
(26,128)
-
(27)
-
(15,817)
-
(11,130)
(12,311)
(465)
(92,313)
(924,715)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 At 31
December
2020
£
1,017
211
8,775
18,119
139
6
190
529
1,401
20,437
25
190
(212)
375
51
1,420
372
-
9,706
51,457
75,507 1,296,190 (1,257,488) - 114,209
53,494 352,706 (325,678) - 80,522
129,001 1,648,896 (1,583,165) - 194,731

Purposes of restricted funds

Restricted funds are to be used for specific purposes as required by the donor.

Contributions to programmes in designated countries represent funds generated from private donors and the EU which are restricted to specific humanitarian programmes operated by Medair (Switzerland).

Medair UK receives funds from the EU Madad fund for aid to Syrian refugees in Lebanon and Jordan. These funds are remitted as a grant to Medair (Switzerland) for implementation in related programmes with the exception of monies retained for the cost of the final programme audit and to cover Medair UK's grant management costs.

35

Medair UK

Notes to the financial statements

For the year ended 31 December 2021

Analysis of cash and cash equivalents
Cash at bank and in hand
Total cash and cash equivalents		 2020
£
189,660		 Cash flows
£
20,793		 Other
changes
£
(3,615)		 2021
£
206,838
189,660 20,793 (3,615) 206,838

17 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods


each of the following periods
Between 2-5 years
Less than one year		 2021
£
15,422
-		 2020
£
22,399
15,422
15,422 37,822

18 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £10.

36