Company number-. 3213889 Charity Number.. 1056731 Medair UK Report and financial statements For the year ended 31 December 2022 SAYER V INCENT
Medair UK Contents For the year ended 31 December 2022 Reference and administrative information....................................................................................... Trustee's annual report......................................................... Indèpendent auditor's report . .20 Statement of financial arttvities lincorporating an income and expenditure account.... .24 Balance Sheet............................................................................-..-............-.................-.......-......... 25 Statement of cash flows.. .................. .26 Notes to the financial statements............................................................. .27
Medalr UK Reference and administrative information For the year ended 31 December 2022 Company number Country of incorporation 3213889 United Kingdom Charfty number Countsy of registration 1056731 (England & Wales. Scotland or Northern Ireland) Registered office and operational address 333, Canterbury Court 1 3 BriOn Road London SW9 6ED Trustees Trustees. who are also directors under company law. who served during the year and up to the dale of this report were as follows.. Christine Brindley Co-chair lappoinred co-chair 19th May 2022 through to 25th November 2022) lappointed 8th September 20221 lappointed 8th September 20221 Co-chair (appointed co-chair 24th February 2022 until 25th November 20221 Chair {until 24th February 2022. resigned 19th May 2022) lain Evans Habtamu Ewnie Andrew Howe Tim Mungeam Rita Mclntyre-Pantz Shelley Pigott Co-chair lappointed co-chair 24th February 2022 until Stepped down 19th May 20221 Chwr (appointed 25th November 20221 Peter Wilson Key management personnel Neil Casey Edward Woods Dirertor (resigned 31 st May 20221 Dirertor (appointed l., Au9USt 2022) Bankers HSBC l High Street Harpenden Hertfordshire AL5 2RS Auditor Sayer Vincent LLP Chartered Accountants and Statutory Auditor Invicta House 108-114 Golden Lane LONDON ECI Y OTL
Medair UK Tru5tee5' annual report For the year ended 31 December 2022 The trustees presenz their report and the audited financial statements for the year ended 31 December 2022. Reference and administrative information set out on page I forms pan of this report. The financial statements comply wilh current statutory requirements, the memorandum and arricle5 of association, the requirements of a director5. reporr as requirèd under company law. and the Statement of Recommended Practice Accounting and Reporting by Charities- SORP applicable to charities preparing their accounts in accordance 7Mth FRS 102. Introduction from the Chair This is my first Annual Report as the Chair of Medr UK. I took over the role at the end of last year and would like to express my gratitude and appreciation to the prevtous tnterim Chair and Board of Trustees who have led us well through a time of uncertainty and a change in leadership. Briefly reflecting on 2022 is helpful in recognising the substantial achievement of grovrth during such turbulence. where Medair reached over 4.6 million people wth essential humanitarian relief in 14 of the hardest to reach places in the world. February 2022 sadly saw the invasion of Ukraine. where Medair were first responders. The immediate generosity of UK supporters accelerated the reach of our Global Emergency Response Team. and today Medair's specialist teams continue to deliver life-saving care to the people and ommunities devastated by this conflict. Rising fuel costs. consecutive changes in government leadership, increases in interest rates. global market losses. national strikes and higher inflation. have created an atmosphere of financial anxiety for many. Perhaps unsurprisingly charitable giving was down 14% ICAF 2021122 Annual Report) an(J yet we have seen growih of 48% over the same period. This 15 exiraordinary on tsvo levels, first our 9ratirude, Ihanks and praise to a living God who cares an(J loves His peop5e without condirion and stirs a generous response in money and tirne, but also to those who 5acrificially give and serve Medair to uphold the value of human life and come alongside people, recognising their dignity and bringing life changing hope. Given the challenging context. we have had to be prudent with our cost base. efficient in our ways of working and expedient in our delivery of funds and seNice to field. Thi5 ha5 been led well with arrival of a new Director for Medair UK Edward Woods. Building on the strong foundation and momentum that Neil Casey nurtured and who we recognisè and thank. Edward has started energetically and strategically to craft a new focus on building greater awareness and mutuality with the church and in the UK. The results are impressive. Medair UK'S contribution to field programmes for 2022 was £1.136.766. This represents a 30% increase in funding from 2021. The dynamic UK team has grown the whole spectrum of supporters - an¢J we are 50 ihankful for Ihe new families. individuals.
Medalr UK Trustees, annual report For the year ended 31 December 2022 trusts. foundations and churches choosing to trust Medair wirh their giving an indicator of increasing financial sustainability for clearer future strategic planning. Huge thanks to the dedicated and resilient UK team who have engineered thi5 achievement through a time of significant change and uncertainty and new ways of working. I would also like to thank an incredible Board of Trustees who give up much time. sharing rheir skills and vast experience to help support. provide wisdom and spiritual encouragement to the wider team. Particular thanks and recognition to Shelley Piggott who after 9 years on the UK Board and advising the International Board on fundraising had to complete her term. We also have 40 new joiners in Habtamu Ewnie. Director of Finance. Risk & Governance at Alpha International and lain Evan5 Head of Global Distribution for Polar Capital who upskill our financial governance to a new standard. Please read further into thrs eompelling story. you can't avoid being moved to learn more or to inspire others to get involved in Medair's work. For rnore information. news and stories vtsit our website www.medair.org. Peter Wilson Chair. Medair UK
MedaÈr UK Trustees. annual rep)rt For the year ended 31 December 2022 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 projetts co-ordinated by Medair. based in Switzerland. Values Integrity We strive to live out our values and principle5 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 wth the communities we serve, we strive to make sust&nable improvements and increase their capaciry to build a better furure. 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 praciical 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 actiwrie5 and procedures. Dignity We believe that each person is made in God's image and is therefore uniquely valuablo and worthy of the highe51 re5pett. Consequently. we reach out to in need. irrespective of their race. gender, religion, age or nationality. Wherever possible. we personali5e our assistance, taking individual needs and circumstances into account. and respecting the dignity and independence of the people we serve. Falth Because we follow Jesus Christ. who taught that our highest goal is to love God and to care for those in need. we are rnotivated 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.
Medalr UK Trustees. annual report For the year ended 31 December 2022 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 mids1 of rhe challenges we face and the suffering we encounter. Therefore. we seek to be thankful. to be united and at peace wTth one another, to Share our burdens with and encourage one another. and to celebrate rogether. Objectives and activities The charity'5 main activitie5 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. and are undertaken io funher Medair UK'S charitable purposes for the public benefit. Medair UK is an affiliate office of the Iniernational Christian Humanitarian organisation Medair, based in Switzerland. A covenant of parrnership, a voluntary agreement signed by Medair UK in July 2021. defines the relationship between Medar UK arbd Medair. Under ihe terms of the covenant Medair UK commit5 to focu5 its aaivities in the UK predominantly on raising fund5 from non-governmental sources. mobilising prayer and assisting in the recruitment of Medair staff as appropriate. Medair UK delivers these objertives and activities. with the express aim of helping to deliver the global Medair"People to People" Strategy. Thi5 strategy aims to reach 4 million people in need and have I million people engaged in Medair's mission by 2022. During 2022 Medair reached 4,632.560 people in need of humanttarian as515tance around the world and engaged 1,134,346 people around the world in its mission. Medair UK contributes to the global engagement target. In 2022 Medair UK had a target 10 engage 14.300 people in the global mission. The actual number Medair UK engaged was 13.302. 7% below target principally due to reducing our print m&lin9 distributions. Following the new appointment of Anne Reitsema as CEO of Medair we have extended the 'People to People Strategrf through to end of 2023 during which time a refreshed global strategy to serve Medair and Medair UK will be designed.
Medwr UK Trustees, annual report For the year ended 31 December 2022 Main Activities The trustees review the aims. objettives and attivities 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 aaivitie5 remain focu5sed on its stated purposes and are aligned wth and sUPPOrting thè delivèry of Medair UK'S strategic objectives This report details the extertt to which MedaÈr UK delivered its goals in 2022. and the benefits the charity has brought to those groups of people it is set up to help. in Medair UK raises funds from three rnn groups of 5UPPOrter5. These are individuals. trusts and foundations and churches. In the year ending 3151 December 2022. Medair UK raised £l.128,257 from non-governmental sources. This included £563.941 from individuals. £510,450 from trusts and foundation5, and £44,492 from churches. 2022 private income raised of £ 1.128.257 represents a 48% increase on funds rased in 2021. During 2022 Medair UK was able to support 12 of Medair's 14 country programmes. The majority of Medair UK'S funding went to four countries- Ukraine. Yemen, Somalia and Madagascar. In the hour5 after the war started in Ukrarne. Medair deployed an emergenry response team to Poland and Ukraine. We were able to mobilise our supporters in the UK to promde much needed humanitarian assistance for those fleeing their homes and later in the year towards the rehabilitation of critical health infrastructure across Ukraine. We are so thankful for the generosity of all our supporters that gave ovèr £340.000 towards our Ukraine Appeal. and specifically the partnership of The Alborada Trust. Grant Foundation and All We Can. In addition to responding to these high-profile emergencies Medair UK continued to make our supporters aware of ongoing crises in Yemen. the devasrating impacr of drought across the Horn of Africa. and other Medair programmes too. And our supporters continued to respond through numerous flnancial 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. Mobilisin Pra Medair UK play5 a full and active role in the Medair prayer network. Through the year we continued to build on our monthly prayer email thai was launched in 202 1. ensuring that this both informs our 5UPPOrters about Specific 51tuations and inspire5 them to respond in prayer. We know that prayer is important for our supporters as 61 % of those who donate to Medair told us they also pray for Medair. and we are committed to finding new ways of mobilising prayer acr055 the UK. A5515t in the recruitment of fieldstaff formedair. The role of Medair UK in this area ha5 de-prioritised over the last two year5. We support the recruitment of field staff a5 and when opportunities arise and as we increase the brand awareness of Medair in the UK we expect to see an increase in enquiries, referrals and overall interest in working with Medair.
Med&r UK Tru5tees' annu report For the year ended 31 December 2022 Beneficiaries of our services Globally Medair helps people who are suffering in remote and devastated communities survive crisis, recover with dignity, and develop skills to build a better future. During 2022. Med&r co-ordinated field operations in 14 countries and direttly assisted 4.632.560 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 promde financial support to Thvelve of Medar's programmes, namely Afghanistan, Democratic Republic of Congo. Ethiopia. Jordan, Lebanon. Madagascar. Poland. Somalia. South Sudan. Sudan, Ukraine and Yemen. 71 % of Medair UK'5 financial contribution in 2021 went to support Medair's prograrnmes in the following counrries., Madagascar, Somalia. Yemen and our emergency response in Poland and Ukraine. UKiiAINE e Saw tanks. we heard explosions. Frightened pèople ran through the street5 to find a place to hide. They knocked on the door and asked u5 to stay. And so, wthin a few days. 170 people were living together in the shelter of our church. said Serhiy. The church was a safe place for people from aged six months up to 92 years. "Two weeks earlier we announced that if a conflict suddenly began, people could come to the church and stay there. We bought water. food. and a generator in advance. We thought ihis will end very quickly. and expected about 50 people would come. We had supplies only for 2 days." said Serhiy "At first there was no problem wth food. but as our numbers grew we were afraid that we would not have anything to feed everyone. When there wa5 no food left at all. during shelling my wife went with a deacon to collect food from the houses of people who were in the basement. We were very worried about running Out of bread. Eut God helped us. That evening. someone left a large bag of buns near the fence of the church," Serhiy said. Serhiy spoke of the things he saw in the streets of Bucha, and needing to find more food. "I took food from destroyed shops. but it had already been spoiled. We had to eat it because there was norhing else." Serhiy said with sadness in his eyes. "We lived in the shelter for 14 days but realized that we could no longer stay here. We needed to be saved. We placed everyone in cars and drove them in one column. It was called a 'green corridor". I prayed to God for everyone to SU1ve." Serhiy said.
Medair UK Trustees. annual report For the year ended 31 December 2022 "We saw bodies lying on the road or inside cars. Mywfe covered the eyes of our 4-year-old daughter with her hands so that she would not see this horror. We learne(J that our apartment had burned down. Evewhing we had disappeared in a moment." said Serhiy. Serhiy and his family returned home as soon as possible. about a month later. Since their home had been destroyed. they lived in the basement of the church. Meda¢r arrived in Bucha very soon after the area was de-occupied. Houses in the area were without electricity or water. and many had been damaged or looted. The church remained a place where people came to find help, and our team installed a washing machine. dryer. ga5 Stove. microwave and dishwasher for the kitchen in the Vifaniia Church. Training in Psychological First Aid was provided for people who were helping Others. 'These Sessions were very helpful. especially for me. A woman came to the church and said to me-. 'Before my eyes, my husband was killed.. This is not uncommon, and now I know how to communicate with these people and how to help them with it. l always say that we are in this together." Serhiy said. In rhe hours after the conflirt started in Ukraine. Medair deployed an emergency response team to Poland and Ukraine. Since then. Medair has been responding to the urgent and critical needs of the Ukrainian refugees entering Poland. and the affected population who are being forcibly disp5aced within Ukraine. In all we have reached a toral of 396.147 people in Poland and Ukraine. covering their needs in health. shelter. mental health & psych050cial support service5 and water, sanitation & hygiene (WASHI. Medair handed over projects 10 the local government and NGOS in Poland at the end of March 2023 to focus our continued response on Ukraine.
Medair UK Trustee5' annual report For the year ended 31 December 2022 Madagascar faces natural disasrers each year rhat affert thousand5 of people. with an average of 1. 5 cyclones making landfall each year. the highest number in Africa. Each strong cyclone on average affects 700,000 people. Madagascar's crises routinely fly under the radar, with few humanitarian NGOS present to respond to people's needs. On Saturday 5 February 2022, Cyclone Batsirai devastated eastern Madagascar. Strong winds and torrential rains devastated the town of Mananjary and areas on the southeast of the i51and. displacing nearly 70.000 people - more than l 00.000 were affected in total. 95% of the town of Manjaray was destroyed by Cyclone Batsirai. Our natiortal Emergency Response Team was on high ert when the hurricane hit the coast and were on the ground in devastated communities within 72hrs. With the rising floodwaters. and without access to safe drinking water. one of the main risks to communities is the easy spread of waterborne diseases. Wiihin days. a supporting team of WASH (water, sanitation and hygiene) experts arrived from our internationat team to assess the damage and determine what WASH interventions were needed to restore access to safe drinking water. Our Emergency Response Team were operational for three months following cyclone 8atsirai. responding directly as well as through local community groups and churches". rehabilitating safe water points, delivering WASH kits (including bucket5. CUP5, soap) and shelter kit5 lincludÉng tarpaulins. blankets. ropes) to the most vulnerable community members. Medair are proud to have been active in Madagascar since 2002, delivering heth and nutrition inteNentions. rapidly responding to natural disasters and working closely with government and local partners to build Disaster 'sk Reduction IDRRI capacities at a national level.
Medair UK Trustees. annual report For the year ended 31 December 2022 SOMAUA "As Jamilah lost her energy more and more. I noticed something was wrong. She lost weight and appetite, shares mother Khadra. -1 brought her because this clinic is well known for its good and free treatment. Many children here are MnOurIshed and were cured in this health clinic. This was the first place I thought about to bring my baby. I have trust that you will know how to treat Jamilah and make her strong again. In the nutrition clinic in this heth facility supported by Medarr. little Jamilah gets screened for malnutrition with the mid-upper-arm-circumference method. As the measurement indicates red, she is acutely malnourished and needs immediate trèatment in the nutrition pro9ramme. Here. during an appetite test. she gets her very fjrst Plumpy'Nut - high-calorie therapeutic food and she likes it. In Southern Somalia. Medair supports the operation of several health facilities run by local partner5 through the provision of life-5aving water, sanitation and hygiene IWASHI facilities. health and nutrition services. training of staff. pawng their salaries and rehabilitating hospital infrasrructure. Community health activiiies are supported in the same districts where the health facilities are located. Prorection attivities include the provision of child-friendly play areas at supponed health facilitie5 and specific group based psychosocial SLtpport attivities. This year Medair 15 marking l O years of continuous response in SomalÈa. However, as Somalia enters 2023 the humanitarian situation continues to deteriorate. Severe drought. hunger, disease and violence merge ro bring Somalia to the brink of famine. An estimated 8.25 million people require humanitarian assrstan¢e.
Medair UK Trustees. annual report For the year ended 31 December 2022 In the Al Dhale'e Governorare in the southwe5r of Yemen. every day can be a fight for survival. Almost half of the healthcare facilities in the districr are inoperative or run at a reduced capacity. This is because of reduced staffing and a lack of essential medicines and supplies. In response to the situation in Yemen. Medair provides vital health and nutrition seNices through running and rehabilitating clinic5 and reaching ihe wider communiry through eight mobile outreach teams. Each outreach team drive hours to rur areas. traversing dangerous. rocky terrain to reach families who would otherwise have no access to health and nutrition services. Each team comprises a dortor, assistant doctor. midwife and pharmacist. providing primary and emergency health and nutrition services. During one visit the team met Riham, with her 14 month old child in her arms. .1 don't know what would have happened to my child if the team didn't come. Most of the children in the village have malnutrition. We don't have enough money to buy essential food items, that is why we eat what is available. Variety in food is not an option for us. The situation was different before the conflia started. l used to be a teacher. Because of the conflict, we had to flèe our village, which is now a frontline in ihe north of Al Dhale'e." says Riham. Elsewhere during the visit. Dr Taha the general physician Ipicturedbelow) and hi5 team were very busy seeing patients. e see about 60 to 80 patients per day for different prirnary healrh care services, Èncluding screening children for malnutrition, providing antenatal care. postnatal care. family planning services, and health consultations for different age groups. We never leave the site until we make sure that everyone has got the treatment they need and are satisfied- says Dr Taha. The eight outreach teams give treatment. provide check-ups and examine over 800 people weekly. No two days are the same. On one day. the team meets a patieni with a chest infection, while on another day someone comes for a review of their diabetes. We are thankful for the funding and partnership of the Ollo per Mille of The WaldÈnsian Church and other private donor5 toward5 our ongoing response to the emergency health needs in Yemen. 6tt0 er. ITALY WALDENSIAN CHURCH
Medair UK Trustees. annual report For the year ended 31 December 2022 Financial review Medair UK'5 financial management goals in 2022 were to generate increased financial contribution to Medair's programmes. release that funding more rapidly. replenish unrestricted reserves where possible and to improve financial sustanability through increased recurring unrestricted funding. These goa15 have been fully met. Incoming resources Total income for the year amounted to £1.468.935. This compare5 to total income in 2021 of £1.129.616. The difference is largely due to the increase in restricted funds received as a result of our Emergency appeal for Ukraine. Of particular note. has been the continued growth in the number of new donors to Medair UK with 276 people giving a first-time gift. Furrhermore. we remain very thankful for all ih05e that give a monthly gift to Medair. Combined. these individuals. families and churche5 gave over £103k toward5 enabling Medwr teams to respond wherever and whenever disasrer strikes. Please see notes 2 and 3 for detals. Incoming Resources £1.124257 Resources expended Total expenditure for the year was £1,462,852, £357.645 more than in 2021. Thi5 increase in expenditure is largely explained by the increased level of MADAD grant funding in 2022. In addition to the final £390,764 MADAD funds transferred to Medair, Medair UK made a further contribution to Medair's humanitarian programmes of £764,003. This is 73% higher than the contribution made by Medair UK in 2021. This incrèase was achieved ihrough a combination of increased funds rased and expenditure management. The Medair UK board set an overall
Medair UK Trustses, annu report For the year ended 31 December 2022 expenditure limit for 2022 of £374.647. an increase on 2021 to loW for growth. However. continuing the intention of reducing expenditure where possible to improve the cost efficiency of Medair UK'S fundraising. marketing and communications activities. the actual 2022 operational expenditure was £326,085. 12% lower than budget. Please see note 4a for details. Expenditure RaigrKJ £164920 £25.632 SurwtC05 £118.438 £323 El 6.772 £1.136.766 Funds We c105ed the year with total fund5 of £223.343. This is £7.817 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. Nearty 97% of funds of received in the year for Medair's programmes were transferred to Medar in the year. Of the total funds held at year end, £33,821 are restricted funds yet to be transferred. Unrestricted funds ar year end stood at £189,522, an increase of £66.792 in the year. This represents 26 weeks operating expenditure. The remainin9 restricted funds held and the proportion of the unrestricred funds over and above Medair UKS reseNe poli¢y limit, will be transferred to Medair programmes in 2023. Principal risks and uncertainties Medair UK is commilled to the highest standards of integrity, quality and professionalism in all aspetts of its work. Throughout 2022. the trustees and the Dirertor continued to review the demands on the organisation and ensured the mitigation and management of the r¥sks it faces. Whi15t the responsibility for monitoring the rnanagement of risks rest with the Medair UK board, the detailed review of the risk register falls within the remit of the Governance and Risk Commirree. a sub-committee of the board. The Govemance and Risk Committee meets regularly and reports directly to the Medair UK board. Medair UK holds a risk regi51er which ideniifies Ihe
Medair UK Trustees. annual report For the year ended 31 December 2022 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 reglster is reviewed at every Medair UK board meeting. During 2022 the Trustees considered the principal strategic risks to be related to staffing, governance. funding. financial management. infra-strucrure. compliance wth regulatory requirements. relationship with Medair. and reputational risk. Reserves policy and going concern Any funds accepted from private or Institution donors which provide for a 5pecifEC restriction are always honoured. These funds are recorded as restriaed funds and are accounted for separately. All such funds allocated for specific field operations. are transferred io Medair (Switzerlandl for use in rhe appropriate programme. once appropriate costs for expenditure incurred by Medar UK for raising these funds have been deducted. All general funds are first Usetl 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 byhen the policy was adjusted to the following- Yhe charity will hold unrestricted financial reserves to enable Medair UK'S activities to continue for a period of three months." Considering the current challengès in the financi and fundraising climate. the Medir UK board felt it prudent to temporarily increase the amount of unrestricted financial reserves held from 3 months to 4 months for the next 12 months. By doing zhis. it is confident that any potential impact of reduced funding levels will be mitigated and so the reserves policy continues to provide the appropriate guidance for the rnanagement of Med&r UK'S financial reserves. In order to continue for a period of four months. Med•r UK need5 ro hold unrestricted financial reserves equivalent to seventeen weeks of staff costs. seventeen weeks costs associated wilh the administration of the chariry's business and six month5 of accommo¢Jation costs in accordance with Medair UK'S office lease. Applying the reseNes policy to rhe 2023 operating budget of £379.942 the reserve5 target for year ending 31 st December 2022 wa5 £124.212. Medair UK was holding £189,522 of unrestricted general funds at rhe beginning of 2023, 152% of the reserve targeL At year end. Medair UK was holding the equivalent of 26 weeks operating costs in unrèstricted resetves. The unre5trirted reserves position ha5 improved further in the first quarter of 2023. At time of writing Medair UK is holding £227.031 in unrestricted funds. This is the equivalent of 31 weeks operating costs. The Medair UK board wll designate a proportion of any surplus unrestricted funds for internal investment to support the development of Medair UK'S capacity and
Medr UK Trustees. annual report Forthe year ended 31 December 2022 systems. They will also designate a proportion of any surplus unrestricted reseNes 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 a being taken to ensure Medair UK'S on90ing 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 31 st December 2022 on that basis and will continue to monitor Medair UK'S flnancial resilience in 2023. 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 ppIe who are suffering in remote and devastated communities around ihe world survive crisis. recover with dignity, and develop skills to build a better future. It does this by generating fjnancial support from individuals. trusts and foundations. churches and corporate entities through a variety of means. Medair UK is regulated by ihe Fundraising Regulator and abides by the Code of Fundraising Practice.. www.f in ulat Medair UK is also regulated by the Information Commi$5ioners OfPice IICOI and complies with GDPR on the handltng of supporter data.. htt ico.or for-or anisations Medair UK didn't receÈve any formal complaints in 2022. edair UK takes its responsibilities to its supporters and beneficiaries seriously. It has a ornprehensive policy framework which ensures its practices are ethic and in keeping with the organisation's values.. htt www.medair.or accountabili
Medair UK Tru5tees' annual report For the year ended 31 December 2022 Plans for the future We continue to work cooperatively with the executive leadership team of Medair International and the Covenant of Parrnership that has been agreed between the two organisattons. Following the change in Dirertor at Medair UK the team took time to refresh our strategy towards 202 5 and the team feel confident they wll be able to exceed the target contributing £ I million annually to Medair programmes by 2025. The refreshed strategy focuses on developing tartics and opportunitie5 for the followrtg key revenue streams= l.Major Donors 2.Tru5t5 and Foundations 3.Individuals 4.Churches 5.Legacy Our revised target is for Medair UK to be raising £1.7m 2025 with increased income from Major Donors 176% growrh). Trusts and Foundations144% growth). Individuals 121% growrhl and Churches156% growth). Legacy income is a new area for Medair UK, and we would nor anticipate any significant increase in the short-term. Underpinning these Income Generating Tactics are the Supporring Activities l. Marketing and Communications 2.Website Development 3. Prayer Suppon 4. Fundraising Operations S.Alumni and Staff Engagement 6. Recruitment Beyond raising vital income for our country prograrnmes Medair UK does want to see a growing and flourishing netsvork of people prawng. and through increasing our brand awareness and engagement with churches we hope to see an uplift in people applying to work with Medair in our international programmes. Structure, governance and management The organisation 15 a charitable company limited by guarantee, incorporated on 19 June 1996 and registered as a charity on I l 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 Trustees. annual report For the year ended 31 December 2022 Medair UK Board of Trustees Medair UK is governe(J by a board of trustees. In 2022 the Medair UK Board wa5 made up of six trustees. The Direttor also acts as Company Secretary. The Chair. Secretary and other trustees are appointed by the Medar UK member5 by way of ordinary resolution at AGM. Trustees serve for a term of three year5, Wlth a maximum of three terms to be served. Before appointing to rhe Board. existing trustees carry out a 5elf-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 charivs beneficiaries. The Board recruits and appoints new trustees by way of soliciting expressions of interest through Medair supporter nets¥orks. Prospects are assessed by way of an application and interview process. Upon approval. succe55ful applicants are appointed to the Board by way of ordinary resolution by Medair UK members at the next AGM. Trustees give their tirne ort the Board voluntarily and ceIve no benefits from the charity. Any expenses reclaime(J from the charity during their Board membership is sei out in note 9 to the accounts. In an exceptional circumstance. the rharity renumerated one trustee in 2022 in their position as a consultanr io cover the interim period of 2 months been Direaor tran51tion. This was agreed in the best interests of the Charity and a to payTnent of £6.750 was made for consultancy services with no other benefit5 provided. 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 Internation Board of Trustees. Organisation structure In 2022, Medair UK'S Board of trustees oversaw the work of the Director. staff team and volunteers, delegating restM)nsibility for day-to-day decision-making to the Direcror. Remuneration polici for key management personnel The responsibiSity for deterrnining 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 con5idering- The purposes. aims and values of the charity and ir5 beneficiary needs The types of ski115, experiences and competencies that the charity needs from it5 senior staff, technical staff and the specific scope of these roles in the chariry The charity's current business plan and how the implementation of this plan may affect the number of sraff the charity needs to employ or recruit
Medair UK Trustees, annual report For the year ended 31 December 2022 The charity's ability to pay. this includes the cost to the charity of raising pay. and whether it is sustainable. and how appropriate the level of pay. and any pay increase. is in the context of the charity and the economic climate Appropriate available information on pay policies and practices in other organi5ations that can help make the decision on whether a level of pay is fair and reasonable. Statement of responsibilities of the trustees The trustees (who are also directors of Medair UK for the purwses 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 Iunited Kingdom Generally Accepted Accounting Pracricel. Company law requires the trusrees 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- Select suitable accounting policies and then apply them consistently Observe the methods and principles in the Charities SORP Make judgements and estimates that are reasonable and prudent State whether applicable UK Accounting Standards and statements of recommended practice have been followed. subject to any material departLsres disclosed and explained in the financial statements Prepare the financial starements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financiai position of the charitable company and enable them to ensure that the financial statement5 comply with the Companies Act 2006. They are also responsible for safeguarding the assezs of the charitable company and hence for raking reasonable step5 for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware". There is no relevant audit information of which the charitable company's aLrditor is unaware The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor 15 aware of that information The trustees are responsible for the maintenance and integriry of the corporate and financi infomiation included on the charirable companvs website. Legislation in the United Kingdom governing the preparation and disseminatÈon of financial sratements may differ from legislation in other jurisdiciions. Members of the charity guarantee io contribute an amount not exceeding £ l O to the assets of the charity in the event of winding up. The totJ number of such guarantees at 31 December 2021 was six 12019.. six). The trustees are members of the charity but this entitles them only to voting right5. The trustees have no beneficial interest in the charity.
Medair UK Trustees, annu report For the year ended 31 December 2022 Auditor Auditors for 2022 are yet to be appointed. An audit lender 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 2023. The trustees. annual report which includes the strategic report has been approved by the trustees on 25rh May E023 and sign9 d on their behalf by Peter Wilson Chair
Independent auditorfs report To the members Of Medair UK Opinion We have audited the financial statements of Medair UK Ithe 'charitable companVI for the year ended 31 December 2022 which comprise the statement of financial actÈvities, balance sheet. Statement of cash flows and notes to the financial statements. including significant accounting policies. The financiat reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including FRS 102 The FinancialReporting Standardapplicable in the UKandRepublicoflrelandlUnited Kingdorn Generally Accepted Accounting Practice). In our opinion, the financiai statement5'. Give a true and fair view of the state of the charitable company's affairs as at 31 December 2022 and of its incoming re50urce5 and application of re50urce5, induding its income and expenditure for the year then ended Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Prattice Have been prepared in accordance wth the requirements of the Companies Art 2006 Basis for opinion We conducted our audit in accordance with Intemational Standards on Audrting (UK) {1SAs IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements secrion of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the finantial statements in the UK, Èncluding the FRC'S Ethical Standard and we have fulfilled our other ethical responsibilities in accordance wth 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 statement5. we have concluded that the trusrees, 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 nor 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 rssue. Our responsibilities and the responsibilities of the trustees with respect to going concem are described in the relevant sections of this report. 20
Independent auditorfs 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 ihe extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion Ihereon. 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 kno¥edge obtained in the course of the au(Jit, or otherwise appear5 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 misstaiement of this other information. we are required to report that fart. 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.. The infomiarion given in the trustees. annual report for the financial year for which the financial statements are prepared is consistent with the financial statements.- and The trustees. annual report ha5 been prepare(J in accordance with applicable legal requirements. 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 ffli55tatements in the trustees, annual report. We have norhing to report in respea of the following matters in relation to which the Companies Act 2006 requires us to report to you if. in our opinion- Adequate accounting records have not been kept. or returns adequate for our audit have not been received from branches not visited by us.. or The financial statements are nor in agreemeni with the aciounting records and returns., or Certain disclosures of trustees. remuneration specified by law are not made., or We have not received all the information and explanations we require for our audit- or The directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies. exemptions in preparing the trustees, annual report and from the requirement to prepare a strategic report. Responsibilities of trustees As explained more fully in the statement of trustees, responsibilities Set out in the tru5tees' annual report, the trustees (who are a150 the directors of the charitable company for the purposes of
Independent auditorfs report To the members of Medair UK company lawl 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 15 necessary to enable the preparation of financi statements that are free from materiai mi55tatement. wheiher due to fraud or error. In preparing the financial statements. the tnjstees are responsible for assessing the charitable companrfs ability to continue as a going concern. disclosrng. 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 reiStiC 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 5rarements 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 condutted in accordance with ISAS IUK) wll always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered marerial 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 regulathons. We design procedures in line with our responsibilities, outlined above, to detett material misstatements in re5peci of irregularities. including fraud. The extent io 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.. We enquired of management and the board of Trustees, which included obtaining and reviewsng supporting documentation. concerning the charity's policies and procedure5 relating to". Identifyng, evaluating. and complwng with laws and regulations and whether they were aware of any instances of non-COTnpliance'. Detecting and responding to the risks of fraud and whether they have knowledge of any actual. suspected. or alleged fraud.. The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations. We inspected the minute5 of meetings of those charged with governance. We obtained an understanding of the legal and regulatory framework that the charity operates in. focusing on those law5 and regulations that had a material effect on the financial 51arements or that had a fundamental effect on the operarions of the charity from our professional and sector experience. 22
Independent auditorfs report To the members of Medair UK We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit. We reviewed any reports made to regulators. We reviewed the financial statement disclosures and rested these to supporting documentation to assess compliance with applicable laws and regulations. We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material missratement due to fraud. In addressing the risk of fraud through rnanagement override of contro15. we tested the appropriateness of journal entries and other adjustment5. assessed whether the judgements made in making accounting estimates are indicarive of a potential bias and tested significant transactions rhat are unusual or those outside the normal course of business. Because of the inherent limitations of an audit. there is a risk that we will not detect all irregularities, including those leadin9 to a material misstatement in the financial stttements or non-compliance with regulation. This risk increases the more that compliance w&th a law or regulation is removed from the event5 and transactions reflected In the financial statements. as we wrll 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 Financiai Reporting Council's website at.. wMY.frc.or audit rsres onsibilitr . This description forms part of our auditor's report. Use of our report Thi5 reporr is made solely to the charitable companrfs members as a body. in accordance with Chapter 3 of Part 16 of the Companies Aa 2006. Our audit work has been undenaken 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 permitte¢J by law. we do not accept or assume responsibility to anyone other than rhe 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) I l July 2023 for an(J on behalf of Sayer Vincenr LLP. Statutory Auditor Invicta House. 108-114 Golden Lane, LONDON. ECIY OTL 23
Medalr UK Statement of financial actwitses (incorporating an icome and expendlture ac(ounO For the ear ended 31 December 2022 2022 Totsl Unrestricted 2021 Total Unre5triaed Restred Restrirted Nore Income from- Donation5 and legacies Charitable actNiiies Grant5 from EU Covidjob Rerention Scheme 380.955 747,302 1.128.257 269.031 491.566 760,597 340.678 340.678 367,332 367.332 1.687 1,687 Toral income 380.955 1.087.980 1.468.935 270,718 858.898 1,129.616 ExpÈnditure on: Raising funds Charitable artnlities People Supporte Contribution rtr humaniurian 82.324 100.613 182.937 114.278 73.202 187,480 358 18.604 124.186 358 18.604 1,260.9S2 90 11.395 99,122 90 11,395 906.242 1.136.766 807.1 ZO TO1 expenditure 4a 225.473 1.237.379 1.462.852 224,885 880.322 .105.207 Net lexpendr(urellintomt for ibe year 155.482 {149.401) 6.083 45,833 (21.424) 24.409 Transfers between funds 19).437) 1.437 Net lexpenditure)linrorne before other recognlsed gains and losse5 65.045 (58,964) 6.083 45.833 121.4241 24.409 Other gains I (losses) 1.736 1.736 13.6141 (3.6141 movement in funds 15a 66.781 158.9641 7.817 42.219 (21,424) 20.795 Reconcilvation of funds.. Total funds broughr forward 122.741 92.785 215.526 80.522 114.209 194.731 TO1 funds orried forward 89.522 33.821 223.343 22,741 92.785 215.526 JI of the dboye results are¢erwed frorn conDftuing &thtieS. There re )1)ther rwnisod gain5 Or losses othÈr than those MovernenL5 ih fund are disd05ed in NoEe 27aio the finanad 51aterneEtr5. 24
Medalr UK Balance sheet Company no. 3213889 As at 31 December 202Z 2022 2021 Noie Flxed assets: Tangible asset5 3.609 3.609 Current assets- Debtors Cash at bank and in hand 20.970 223.762 22.234 206,838 244.732 229.072 Uabllltles: Creditors.. arnounts falling due wiihin one year 124.99n 17 3.5461 Ner current assets 219.736 21 S.526 Total net assets 15a 223.343 215,526 The fund5 Of the charly. Restricted income funds Unrestricted income funds.. General fund5 33.821 92,785 189.522 122,741 Total unrestricted funds 189.522 122.741 TotJ charity fund5 223.343 215.526 Approved by the trustees on 25 May 2023 and signed on rheir behalf by Peter Wilson Chair 25
Medalr UK Statement of cash flows For the ear ended 31 December 2022 Reconclliation of net eXnd[ture to net cash flow from operatlng acttvities 2022 2021 Net Income for the reportin9 period las per the statèment of financial acrivitÉe5) Depreciation charges Interest income Decrease in debtors Increase in crediior5 6.083 24,410 1.031 563 1.264 11.450 11.4181 12,7621 Net cash from operating activities 19.829 20,793 2022 2021 Note Cash flows from opernting activfties Net cash from Ilused ift) operating activities 19.829 20,793 Cash flows from investing actiwties: Purchase of Assets 14.642) Net 5h from investing attivitles 14,642) Change in cash and cash eqUIdIeTrts in the year Cash and cash equivalents at the beginnin9 of the year Change in cash and cash equivalent5 due to exchange rate rnovernents 15.187 20.793 206.838 189.659 1.736 13,6141 Cash and cash equ141ents at the end of the year 223.762 206.838 26
Medair UK Notes to the financial statements For the ar ended 31 December 2022 l Accounting policies a) Statutory information Medair 15 a charitable compary 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) &isis of preparation The financial statements have been prepared in accordance with Accounting and Reponir+g by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in rhe UK and Republic of Ireland IFRS 1021 (effective I January 20151- (Charities SORP FRS 1021. the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (September 20151 and the Companies Act 2006. Assets and liabilities are initially recognised at historical cost or Iransaaion value unless otherwise Stated in the relevant accounting policy or note. c) Public benefit entity The charitable company Fneets the definition of a public benefit entity under FRS 102. d) Golng concern In the trustees. report there is a remew of financial performance and of the charity's resetves position. During the financial year ending 31 st December 2021 there was an increase in unrestritted reserves. This resulted in further minimising any temporary reliance on restri(red reserves for working capital A further assessment of the risks associated with Medair UK'S financial viability resulting from the Covid-19 pan¢Jemic has been undertaken. In the light of that risk assement the trustees are of rhe opinion that there are adequate financial reserves and resources and the chariry is well placed to manage business risks. The risk review process. and the financial projecrions made following the review, have taken into consideration the current economic climate and the potenti impact on Medair UK'S various sources of income and planned expendilure. The trustees are of the Mew that it is a reasonable expectation that there are adequate resources to contÈnue operating for rhe 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 peri¢JJ. e) Income Income is recognised when the charity has entitlement to the funds. any performance conditions attached ro 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 'revÈnue' granrs, is recognised when the charity ha5 entitlemenr ro the funds, any performance conditions attached to the grants have been met. it is probable that the income will be recetved and the amount can be measured reliably and 15 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 executorlsl to the charity that a distribution will be made. or when a distribution is rèceived from the estate. Receipt of a legacy, in whole or in part. is only considered probable when ihe amounr 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, Ihen the legacy is a treated as a contingent asser and disclosed if material. Income received in advance of the provision of a specified seNce is deferred until the criteria for income recognition are met. 27
Medair UK Notes to the financial statements For the ear ended 31 December 2022 l Accounting policie5 (continued) Donations of gifts. seNces and facilities On receipt, donated gifts. professTonal semces and donated frdcilities are recognised on the basis of the value of the gift to the charity which is the amount the chariry would have been willing to pay to obtain seNices or facilities of equivalent economic benefit on the open market- a corresponding amount Is then recognised in expenditure In the period of receipr. gl Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity.. thi5 is normally upon notification of the interest paid or pardble by the bank. h) Fund accounting Restricted funds are to be used for specific purposes as latd down by the donor. Expenditure which meet5 these criteria 15 charged to the fvnd. Unrestritted funds are donations and other incoming resources received or generated for the charitable purposes. Designated funds are unrestriaed funds earmarked by the trustees for particular purposes. l) Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or con5rrurtive 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-. Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it. as well as the c05t of any artivities with a fundraising purpose Expenditure on charitable activities includes the costs of monetary contributions to Medair (Switzerlandl humaitarian aid programmes. supporting and promoting the recruitment of humanitarian aid worker5, exhibitions, presentations and other educational activities undertaken to further the purposes of the charity and their associated support costs Other expenditure represents those items not fallin9 into any other heading Irrecoverable VAT is charged as a cost against the actitrity for which the expenditure was incurred. il Grants payable Grants payable are made to third panies in furtherance of the charivs objects. Single or multi-year grants are accounted for when eirher rhe recipient has a reasonable expectation that they will receive a grant and the trustees have agreed io pay the grant without condition, or the recipient has a reasonable expectation rhat 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. 28
Medair UK Notes to the financial statements For the ar ended 31 December 2022 l Accountlng polioes (continued) k) Allocation of support costs Resources expended are allocated to the particular where the cost relates direcdy to that activity. However. the cost of overall direction and administration of each artimty. comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimare. based on staff time, of the amount attributable to each activity. Where information about the aims. objecrives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expen¢Jiture. Where such informaiion about the aims. objertives and projerts of the charity is also provided 10 poienrial donors, activity costs are apportioned between fundraising and charitable aaiviries on the basi5 of area of literature occupied by each activity. Fundraising People Supporters Humanitarian programmes 2% 85% 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 attiwties. l) Operating leases Rentals payable under operating leases. where substantially all the risks and rewards of ownership remain with rhe le550r. are charged to the statement of financial activities on a straght line basis over the minimum lease term. ml Tangible fixed assets Items of equipment are capitalised where rhe purchase price exceeds £500. Depreciation costs are allocared to activittes on the basis of the use of the related assets in those actimties. Assets are rewewed for impairment if circumstances indicaie their carrying value may exceed their net redlisable value and value in use. Depreciation is provided at rates calculaied to write down the c05t of each a55et to its estimated residual value over its expected useful life. The depreciarion rates in use are as follows= Fixtures and Fittings Office Equipment Computer Equipment 5 years S years 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 amounr prepatd net of any trade discounts due. ol Cash at bank and in hand Cash at bank and cash in hand includes cash and short term htghly liquid investments with a short maturity of three months or less from the date of acquisiiion or opening of the deposit or similar account. 29
Medair UK Notes to the finandal statements ar ended 31 December 2022 l Accounting policie5 (continued) pl Creditors and promsions Creditors and provisions are recognised where the charrty has a present obligation resulting from a past evenr rhar will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ql Penslons The charity offers a deftned benefit pension through the government pension scheme National Employment Sawngs Trust INEsf). Employees are automatically enrolled into a NEST scheme into which Medair will pay employer contributions equal ro 8% of each employee's gross salary on a rnonthly basi5. rl Foreign Exchange Poli Monetary assets and liabilities in foreign currencies are translated into Sterling at the rate5 of exchange ruling at the balance sheet date. Transattions in foreign currencie5 are translaied inio Sterling ar the average rate of exchange in Ihe monih of Ihe iran5aaion. All exchange rate differences are taken 10 the Starement of Financial Actiwties ISOFA). 2 Income from donations and legacie5 2022 Totai Unrestricted 2021 Total Unrestricted Restricted Restritted Gifts 380.95 5 747,302 1.128.257 269,031 491.566 760.597 380.95 5 747.302 1.128.257 269.031 491.566 760,597 During the year, the charity received gifts from private individuals. churches. corporaies and Tru5t5 and Foundations. Medar UK received no donated services durinq the year. 3 Income from charitable activities 2022 Totsl Unrestricted 2021 Total Unrestricted Restricted Restricted EU Trusr Fund (Madad) - Syrian refugee5 340.678 340.678 367,332 367,332 340.678 340.678 367.332 367.332 30
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Medair UK Notes to the financlal statements For the ar ended 31 December 2022 Grant maklng Grants to institutions 2022 2021 Medair (stzeand) Madad 390,764 390.764 367.332 Total 390.764 390,764 367.332 Grants totalling £390.764 were paid in in respect of Medair's work with Syrian refugees I'madad). Net Incomlng resources for the year Thi5 15 stated after chargin9Jlcreditingl= 2022 2021 Depreciation Operating lease rentals". Property Auditor'5 remuneraiion (including VAT).. Audit Foreign exchange Igainslllosses 1.031 563 23.149 22,032 9,300 11.7361 7.680 3.615 Anatysis of staff costs. trustee remuneratlon and expenses. and the cost of key marogement personnel Staff costs were as follows: 2022 2021 Salaries and wages Socsal Security costs Employer's contriburion ro definÈd coritribution pension schemes 181.298 14.529 15,303 177.214 13,722 14.452 211.129 205.388 NO employee earned more than £60.000 duriftg the year 12021- nil). The total employee benefits (including pension contributions and employerfs national insurance) of Ihe key mana9ement personnel were £60.734 12021= £62.6291. Trustees, expenses represent the cost of seTricing meetings of the trustees, totalling £253.27 12021.. £1.024.811. £15.90 of personal travel and subsisience costs were reimbursed during the period. 12021.. £76.72) 33
Medair UK Notes to the flnanclaj statements For the ended 31 December 2022 Staff numbers The average Trurnber of employees Ihead count based on number of staff employed) during the year was as 2022 No. 2021 No. Raising funds Support Governance Related party transacuons The charity recelved trustee donations 1¢)wards work of Medair in the Sum of £2.270 1202 1.. £1,780) of which £2.070 was for unrestrirted funds. Donariofts yre received in response to Medair UK-led fundraising activitie5 during the year which formed part of the normal course of business. The chariry renumerated one trustee in there position as a consultant to ¢over the interim period of 2 months bemeen Direttor transition. A ioral payment of £6.750 was made for consultancy serwces and no other benefits were provided. l O Taxation The charitable company is exempt from corporaiion w a5 all its income is charitable and is applied for charitable purposes. I l Tanglble fixed assets FiMures and fittings Computer equiprnent Office equipment Cost or uaOn At the starr of the year Additions in year Disposals in year 2.519 63.399 4.640 {46.3481 6.791 72,709 4,640 147,456) 11,1081 At the end of rhe year 1.411 21.691 6,791 29,893 Depreciation At the start of the year Charge for the year Eliminated on disposal 2.519 63.399 1,031 146,3481 6.791 72.709 1.031 (47,4561 11,108) At the end of the year Net book value: At the end of the year 18.082 6.791 26,284 3.609 3.609 At the start of rhe year All of the above assets are used for charitable purposes. 34
Medalr UK Notes to th• frnancial statements For the ear ended 31 December 2022 12 Debtors 2022 2021 Trade debtors Accrued Income 11.844 9.126 13,057 9,177 20.970 22.234 13 Credttors: amounts fa]Ilng due within one year 2022 2021 Trade credirors Other creditors Accruals .324 11.467 12.206 1.402 3.965 8,179 24.997 13,546 T4a AnysiS of net assets bevAttn fvnds (current yearl General unresrricted Total fund5 Resiriaed Tangible fixed assets Net current asseis 3,609 185,913 3.609 219.734 33.821 Net a55ets at the end of the year 189.522 33,821 223.343 7 4b Analysls of net assets between funds (prlor yearfj General unrestricted Total funds Restricted Tangible fixed assets Net cUrnt a55ets 122,742 92.785 215.527 Net assets * the end of the year 122.742 92.785 215.527 35
Medalr UK Note5 to the financial statements For the ear ended 31 December 2022 1 Sa Movements in funds (current yearl At31 December 2022 At l January 2022 Income & Expenditure gains & losses Transfers Restrlcted funds: Afghanistan Bangladesh DR Congo Ethiopia Emergency Jorda Lebanon Madagascar Somalia South Sudan Sudan Ukraine Yemen Syrian fUgeeS IEU Madad Fundl 25.690 99 27.351 151,7401 1.301 99 13.479 201 44.499 10.076 131.0271 122.8561 12.981 4,534 25,472 69,702 79.490 4.942 8.679 372.673 99.884 340.678 124.9371 126,7981 167.5101 181.7901 13,0161 178.6141 1357.557) 1100.7711 1390,7641 20.437 1.371 34 1,750 2,225 (2,300) 2,230 118 15,116 (4321 1.705 33 304 53 70.000 455 51.457 11.3711 Total restrfcted funds 92.785 1.087.960 11.237,3801 90.437 33.821 Unre5trlcted fynds: C*neral funds 122.741 380.955 1223.73n 190,4371 189,522 Total funds 215.526 1.468.935 11,387,91 $1 223,343 36
Medair UK Notes to the flnancial statements For the r ended 31 December 2022 15b Movements in funds Iprlor yeao At31 December 2021 l January 2021 Income & Expenditure gains & losses Transfers Restrlcted funds- Afghanistan Bangladesh DR Congo Ethiopia Emergenry Icovidl Haiti Htsnduras Indonesia Iraq JoTdan Lebanon Lebanon or Jordan Middle East Mozambique Madagascar Sierra Leone South Sudan Sudan Yemen Syrian refu9ees IEU Madad Fund) 1.017 211 8.775 177.170 25.949 1.807 87.586 (152.497) 126.0601 110.5751 174.6051 {18,1191 11391 161 11901 15291 11.401) 1393.911} 1251 11901 212 18.7611 2S.690 99 12.981 18.119 139 190 529 1.401 20.437 25 190 12121 375 375.179 1.705 8.419 33 1.420 372 9,706 51.457 59.626 13.848 109.314 160.7421 114.1671 1118.5651 304 53 455 51.457 Total restricted funds 114.209 858.898 1880.3221 92.785 Unrestrlcted funds: General funds 80.522 270.718 {228.4981 122.742 Totaj funds 194.731 1.129.616 11.035.618) 288,727 Purposes of restrtcted funds Restricted funds are to be used for specific purposes as required by the donor. Contributions to programme5 in designaied countries represent funds generated from private donors and the EU which are restriaed 10 specific humanitsrian programmes operated by Medair (Switzerlandl. Medair UK receives funds from the EU Madad fund for aid to Syr¥an refugees in Lebanon and Jordan. These funds are remitted as a grant to Medair (Switzerlandl for implementation in related programmes wlth the exception of monies retained for the cosr of the final programme audit and to cover Medair UK'S grant management costs. 37
Medair UK Notes to thè financial statements For thÈ ar ended 31 December 2022 16 Operating lease commitments The chariW5 totaI future minimum lease payments under non-(ancellable operaring leases is as follow5 for each of rhe following periods 2022 2021 Less than one year Between 2-5 years 1 S,422 15.422 17 Legal status of the charity The charity Is a company limited by guarantee and has no share capital. The liability of each rnember in the event of winding up is limiied to £T O. 38