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 Bri￿On 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 Med￿r 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 rn￿n 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 SU￿1ve." 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 he￿th 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 M￿nOurIshed 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 he￿th 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

Med￿r 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 p￿pIe 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 be￿en 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 re￿iStiC 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 i*come and expendlture ac(ounO
For the
ear ended 31 December 2022
2022
Totsl Unrestricted
2021
Total
Unre5triaed
Restr￿ed
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 &th￿tieS. 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 eX￿nd[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 eqUI￿dIeTrts 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 equ1￿41ents 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

l 0￿(¢(￿r400￿1fj¢0i￿ I
Iw ¢>(0
i t
I m

> i ¢XJ I

Medair UK
Notes to the financlal statements
For the
ar ended 31 December 2022
Grant maklng
Grants to
institutions
2022
2021
Medair (s￿tze￿and) 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 y￿re 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 ￿ua￿On
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 An￿ysiS 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 cUr￿nt 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