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2024-12-31-accounts

Company Number: 3213889 Charity Number: 1056731

Medair UK

Report and financial statements For the year ended 31 December 2024

Medair UK

Contents

For the year ended 31 December 2024

Reference and administrative information ....................................................................................... 1 Trustee’s annual report ................................................................................................................... 2 Independent auditor’s report ........................................................................................................ 27 Statement of financial activities (incorporating an income and expenditure account ..................... 31 Balance Sheet ................................................................................................................................ 32 Statement of cash flows ................................................................................................................ 33 Notes to the financial statements .................................................................................................. 34

Medair UK

Reference and administrative information

For the year ended 31 December 2024

Company number 3213889 Country of incorporation United Kingdom Charity number 1056731 Country of registration (England & Wales, Scotland or Northern Ireland) Registered office St Marks Church and operational address 337 Kennington Park Road London SE11 4PW

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

Elisa Alberto (Appointed 3rd October 2024) Christine Brindley Iain Evans Habtamu Ewnie Treasurer Andrew Howe Co-Chair Rita McIntyre-Pantz (Resigned 5[th] June 2024) Peter Wilson Chair Key management personnel Edward Woods Director Bankers HSBC 1 High Street Harpenden Hertfordshire AL5 2RS Auditor Sayer Vincent LLP Chartered Accountants and Statutory Auditor 110 Golden Lane LONDON EC1Y 0TG

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Medair UK

Trustees’ annual report

For the year ended 31 December 2024

The trustees present their report and the audited financial statements for the year ended 31 December 2024.

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

Introduction from the Chair

An extraordinary year partnering with extraordinary teams and donors, thank you all so, so much! As Trustees, it`s been a truly remarkable privilege indeed, to share with such compassionate individuals whose resolute dedication and faith has positively impacted nearly 4m people in extreme and overlooked conditions.

You will see, and bucking all trends, in this past year, Medair UK has exceeded previous fundraising thresholds, responding to more conflict, disease and disasters so that more of the world’s most vulnerable and hard-to-reach people can live with dignity and hope.

During 2024 Medair UK provided financial support from individuals, Trusts and Foundations and churches, to 12 of Medair’s 13 programmes, contributing to the 3,743,021 people that Medair teams have assisted in 2024.

The financial support during 2024 reflects a 27% increase on the previous year. We are encouraged by this continued growth, which strengthens our ability to respond swiftly and effectively to crises around the world.

Throughout 2024, supporters across the UK responded with remarkable generosity. In April, on the second anniversary of renewed conflict in Sudan, their support helped bring hope to those caught in crisis. Over the summer, as mpox spread from the Democratic Republic of Congo, Medair teams were on the frontline of the response. In September, when regional conflict escalated in Lebanon, displacing hundreds of thousands, our supporters stood with us. And at Christmas, supporters helped ensure that vulnerable children in Afghanistan could access critical malnutrition treatment—thanks to the unwavering dedication of our teams on the ground.

This year we have continued to see further growth in support from Trusts and Foundations. To highlight, a generous grant from The Kays Foundation ensured that over 10,000 of the most vulnerable children and women to access life-saving health care, nutrition support and clean water. We also marked ten years of partnership with All We Can whose continued support included a vital grant towards our ongoing response in Aleppo, following the devastating earthquakes of February 2023.

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Medair UK

Trustees’ annual report

For the year ended 31 December 2024

In September, the Medair UK team made a meaningful move to relocate their offices to St Mark`s Church, that not only reduced cost but built greater partnership with a local church as we seek to strengthen our partnership with churches across the UK. Through the year the team were delighted to share about Medair at a number of new and long-standing partner churches, as well as partner with the Wonderful Summit and HTB Focus connecting with many new people keen to hear about Medair.

As a Trustee Board we said a heartfelt thank you and farewell to Rita McIntyre-Pantz who stepped down after many years of helping Medair teams both in field and sharing her knowledge and expertise here in the UK. We were also so blessed, as we welcomed Elisa Alberto onto the Board with her wealth of international expertise across corporate leadership development and culture transformation projects.

Our role as Trustees is to ensure that Medair UK’s activities remain focussed on its stated purposes and are aligned with and supporting the delivery of Medair UK’s strategic objectives. This report details the extent to which Medair UK delivered its goals in 2024, and the benefits the charity has brought to those groups of people it is set up to help.

I am sure you will find as you read on, that the positive impact upon so many, makes this an extraordinary organisation, ran by extraordinarily talented, resilient individuals, supported by deeply compassionate hearted communities, to whom we all owe our eternal gratitude and thanks.

Please read further into the compelling impact of Medair. For more information, news and stories visit our website www.medair.org.

Peter Wilson Chair, Medair UK

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Medair UK

Trustees’ annual report

For the year ended 31 December 2024

Introduction from the UK Director

In a year marked by growing humanitarian needs and rising global instability, the generosity of our supporters across the UK has been nothing short of extraordinary. Your compassion and commitment have enabled Medair to respond to some of the world’s most urgent and underreported crises—bringing lifesaving assistance to those who need it most.

From the ongoing conflict in Sudan to renewed displacement in Lebanon, from delivering newborns safely in Somalia to treating malnutrition in Afghanistan, your support has helped us act swiftly and effectively. Together, we raised over £1.28 million in 2024—a 27% increase on 2023 and, encouragingly, our highest fundraising year to date. This growth strengthens our capacity to stand with vulnerable communities wherever the need is greatest.

I have the privilege of working alongside many remarkable colleagues, including Dr Pierre-Olivier, who led our response to the mpox outbreak in the Democratic Republic of Congo. Many of us first heard about mpox when an outbreak emerged near the town of Goma. Medair was among the first to respond, rapidly establishing treatment centres and engaging with displaced communities to raise awareness. In an interview with BBC Breakfast, Dr Pierre shared that no deaths were recorded in any of Medair’s health facilities—a testament to the trust we’ve built through long-term presence and partnership with local communities.

At the same time, we are mindful of the sobering challenges ahead. Reductions in government funding at the start of 2025 have made the role of private philanthropy, churches, and foundations more critical than ever. In this evolving landscape, our focus on building deep, enduring relationships with our supporters is both essential and energising.

Yet despite these challenges, we remain hopeful. We are hopeful because we know that when we work together—with courage, compassion, and with our Christian conviction— life and hope is unlocked for those facing the darkest of circumstances.

Thank you for standing with us. We are working together for life and hope.

With every blessing,

Edward Woods Director, Medair UK

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Medair UK

Trustees’ annual report

For the year ended 31 December 2024

Purposes and aims

Objects

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

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

Values

Integrity

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

Hope

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

Compassion

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

Accountability

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

Dignity

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

Faith

Because we follow Jesus Christ, who taught that our highest goal is to love God and to care for those in need, we are motivated to care for those who suffer. Our faith inspires us to give our best

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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.

Joy

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

Objectives and activities

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

Medair UK is an affiliate office of the international Christian humanitarian organisation Medair, based in Switzerland. A covenant of partnership, a voluntary agreement signed by Medair UK in July 2021, defines the relationship between Medair UK and Medair. Under the terms of the covenant Medair UK commits to focus its activities in the UK predominantly on raising funds from non-governmental sources, mobilising prayer and assisting in the recruitment of Medair staff.

Medair UK delivers these objectives and activities, with the express aim of helping to deliver the global Medair strategy. Our 5-year global strategy, working together for life and hope, was launched in January 2025 that affirms our mandate as a Christian humanitarian organisation that:

Saves Lives: We are humanitarians upholding the dignity of human life. Our assistance is impartial, independent, and neutral. We deliver quality programming that focuses on the most life-saving needs.

Restores Hope: Our teams bring life and restore hope. We need hope to carry on. We need to believe that it is possible to dream of a brighter future. We restore hope not only by helping people survive, but also by helping to make their lives easier during a crisis.

Partners Generously: We partner and collaborate with other NGOs, acting out of a spirit of abundance to benefit people in crisis. We partner closely with the communities where we work, acting out of a spirit of respect, compassion, and dignity.

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Medair UK

Trustees’ annual report

For the year ended 31 December 2024

Main Activities

The trustees review the aims, objectives and activities of Medair UK each year. The trustees also refer to the guidance contained in the Charity Commission’s general guidance on public benefit. The review helps ensure that Medair UK’s activities remain focussed on its stated purposes and are aligned with and supporting the delivery of Medair UK’s strategic objectives. This report details the extent to which Medair UK delivered its goals in 2024, and the benefits the charity has brought to those groups of people it is set up to help.

Raising Funds

Medair UK receives support from three primary groups of donors: individuals, Trusts and Foundations, and churches. In the year ending 31 December 2024, we raised a total of £1,284,235. This included £450,805 from individuals, £718,449 from Trusts and Foundations, and £36,326 from churches. We are immensely grateful for the generous partnership of all our supporters across the UK.

This total reflects a 27% increase on the previous year’s income of £1,007,435 and surpasses even our historically high income of £1,128,257 in 2022, which had been significantly bolstered by the Ukraine appeal. We are encouraged by this continued growth, which strengthens our ability to respond swiftly and effectively to crises around the world.

In 2023, Medair UK supported 13 of Medair’s 14 country programmes. The majority of Medair UK’s funding went to Sudan, Chad, Kenya, Lebanon, South Sudan, and Ukraine.

Medair remains committed to delivering lifesaving assistance in some of the world’s most overlooked crises. Throughout 2024, supporters across the UK responded with remarkable generosity to the emergencies we highlighted. In April, on the second anniversary of renewed conflict in Sudan, their support helped bring hope to those caught in crisis. Over the summer, as news of mpox spread from the Democratic Republic of Congo, we shared how Medair teams were on the frontline of the coordinated humanitarian response. In September, when regional conflict escalated in Lebanon, displacing hundreds of thousands, our supporters stood with us. And at Christmas, compassionate supporters helped ensure that vulnerable children in Afghanistan could access critical malnutrition treatment—thanks to the unwavering dedication of our teams on the ground.

Over the past three years, we have seen significant growth in support from Trusts and Foundations. We are deeply grateful for the continued trust, generosity, and shared commitment of our UK-based partners, who stand alongside us in delivering lifesaving humanitarian interventions to communities in crisis.

The Kays Foundation gave a very significant grant towards our urgent intervention in northern Kenya. Their support ensured that over 10,000 of the most vulnerable children and women

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Medair UK

Trustees’ annual report

For the year ended 31 December 2024

affected by drought, malnutrition, and disease in northern Kenya have been able to access lifesaving health and nutrition support and access to clean water.

2024 marks ten years of partnership between Medair UK and All We Can, the Methodist Relief and Development Fund. Over the past decade, All We Can has been a vital and valued partner, enabling us to respond to crises around the world with greater reach and impact. This year, their continued support included a crucial grant towards our ongoing response in Aleppo, following the devastating earthquakes that struck the region in February 2023.

Alongside our partnerships with philanthropists, Trusts, and Foundations, we are deeply thankful for the growing community of generous individuals and families across the UK. In 2024, with the support of a matched fund from a long-standing Medair supporter family, we launched a new Regular Giving campaign. This initiative helped grow our community of monthly donors by 16% and raised an additional £48,000 to support our work in some of the world’s most vulnerable places.

Through the year we created many opportunities to connect with existing supporters and introduce new people to Medair. We continued our Medair Connect initiative, welcoming over 300 people onto our online events to hear first-hand from our teams in countries like Ukraine, Sudan and Lebanon. We were thrilled to partner with HTB Focus and the Wonderful Summit, being present at both events and connecting with many new people keen to hear about Medair.

We are deeply thankful for everyone who supports Medair financially in the UK. Their generosity, compassion, and steadfast commitment in the face of immense global need is truly remarkable. Together with our supporters, Medair is able to deliver lifesaving humanitarian assistance to some of the world’s most vulnerable people, often in the most hard-to-reach and challenging environments.

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Medair UK

Trustees’ annual report

For the year ended 31 December 2024

Mobilising Prayer

Medair UK plays a full and active role in the Medair prayer network. Through the year we continued to build on our monthly prayer email and network of churches engaged in praying with us across the UK. Through equipping Christians and churches to pray we want to shine a light on some of the most urgent and too often forgotten crises in the world. We know that prayer is important for our supporters as 6 out of 10 of those who donate to Medair told us they also pray for Medair, and we are committed to finding new ways of mobilising prayer across the UK.

Over the year we doubled the number of speaking engagements in churches. We also began a new initiative to broaden the roster of people trained to speak for Medair and inducted five of our alumni to speak in churches in their region – extending our ability to connect with churches beyond London and the South-East.

Alumni play a special role in Medair and carry the heartbeat of Medair with them long after returning from working in our country programmes. We’re so thankful that we can count many of our alumni as part of our supporter base in the UK through their financial support, commitment to pray and willingness to introduce Medair in their churches and networks. We were thrilled to host our first Medair Alumni Connect in February welcoming former colleagues from across the UK, and then over 30 folk at our Alumni Family BBQ in Oxford in June.

Assist in the recruitment of field staff for Medair.

We are trying to increase our recruitment activities in a sustainable way whilst maintaining an active focus on raising funds and mobilising prayer. Through the year we attended the Christian Medical Fellowship annual recruitment event and sought to raise the profile of Medair UK in churches. We support the recruitment of field staff as 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.

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Medair UK

Trustees’ annual report

For the year ended 31 December 2024

Beneficiaries of our services

Medair is a Christian humanitarian organisation that responds to conflict, disease and disasters so that the world’s most vulnerable and hard-to-reach people can live with dignity and hope. We save and sustain lives in times of crisis.

During 2024, Medair co-ordinated field operations in 13 countries and directly assisted 3,743,021 people.

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

Medair UK was able to provide financial support to 12 of Medair’s programmes, namely Afghanistan, Chad, Democratic Republic of Congo, Kenya, Lebanon, Madagascar, Somalia, South Sudan, Sudan, Syria, Ukraine and Yemen.

~~TT~~ In October when our local team first met Aisha at our healthcare clinic in rural Afghanistan, the MUAC tape indicated she was in the red danger zone, she was suffering from malnutrition and was very unwell.

Sadly, Aisha is not alone. In Afghanistan 1 in 2 children under 5 don’t have enough food and need urgent assistance.

After 3 months' nutrition treatment with Medair specialists, the tape measurement shows she is in the green zone, she is cured of malnutrition and well again.

“You have given my daughter a new life. May you always be blessed for the incredible work you do." Aisha’s Mother

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Trustees’ annual report

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Medair UK

Trustees’ annual report

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Sudan and Chad

The UN describes the situation in Sudan as “the world’s worst humanitarian crisis.” War has devastated infrastructure, health services, farming land and access to safe water. People are experiencing unprecedented hunger levels, with an estimated 24.6m (out of 48.1m) facing acute food insecurity. Over 11 million people are displaced, over half of them children. 90% of schools are closed, 3 million children under the age of five face malnutrition and almost 7 million women and girls are at risk of gender-based violence.

Khartoum continues to be a conflict hotspot, while the Darfur states are in a dire situation, with an escalation in conflict driving further mass displacement. With humanitarian needs continuing to rise dramatically throughout 2024, humanitarian agencies faced enormous challenges to access the affected populations.

Helping people to regain hope

Having begun working in Sudan over 20 years ago, Medair is a trusted presence in the communities where we work - a privilege that enables us to identify where humanitarian need is highest and help people in the most effective way.

Throughout 2024 Medair’s team continued to provide assistance to 152,688 vulnerable and hardto-reach people in Khartoum, Blue Nile and White Nile states, as well as refugees crossing the border and fleeing to Chad from the Darfur states.

In Khartoum , where fierce fighting has destroyed much of the city’s infrastructure including schools and health facilities, Medair’s team, who are part of the affected population themselves, have found creative ways to reach people in need.

Often at great risk to themselves, our staff have carried out NFI kit distributions that include blankets, buckets, water containers and plastic sheeting that help displaced families regain their dignity and hope. Being able to carry out daily activities such as cooking, cleaning and personal hygiene with appropriate materials helps restore a sense of normalcy to people who have been uprooted from their lives and communities and forced to flee with nothing but what they can carry.

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Medair UK

Trustees’ annual report

For the year ended 31 December 2024

In August 2024 a cholera outbreak was declared in Sudan and spread particularly severely in White Nile state. Our team responded immediately, distributing cholera hygiene kits to health facilities across the region containing medical supplies, soap and chlorine. In addition, we conducted cholera awareness sessions and training to help reduce the spread. Medair also distributed NFIs and hygiene kits to more than 2,000 households in White Nile.

Khalid, our Senior Project Officer on the ground, was touched by people’s feedback and gratitude:

“There were a lot of social workers and humanitarian actors listed before Medair arrived, but they never distributed anything. We distributed the NFIs within two weeks, and it was pure joy. We did what we said we would do. We were surprised to see people happily hugging us, recognising that we were Medair staff.”

Throughout 2024 the number of displaced people arriving in Blue Nile state continued to rise, causing significant challenges for an already struggling infrastructure. Medair operates health facilities in three Blue Nile locations, while our mobile clinics reach remote communities who would otherwise have zero access to any health and nutrition services.

In 2024 we also focused on improving each of our health facilities, through a programme of work including: repair to health facility structures, resupply of vital medical stock, building or repairing toilet blocks and handwashing stations, installation of new water tanks.

We continue to provide free health and nutrition services to mothers and children under five, including Kazima, a 25-year-old single mother of three who has been displaced several times.

“I came here today because my eight-month-old daughter Faiza has diarrhoea and a fever. I am also suffering from fever and vomiting. This is the only health facility nearby where I can go. And the services are free. Medair helps the community around the clock as needed, even on weekends and holidays. I know that if I or my children get sick again, we can always come here for treatment.” Kazima

Many families, individuals and Trusts have generously supported our continued presence in Sudan and those who’ve found refuge in Chad. Together we have been able to bring lifesaving assistance to 152,688 people made vulnerable by the ongoing conflict. Thanks in particular to The Band Aid Charitable Trust for their significant gift to purchase vital medicines and medical and nutrition supplies.

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Medair UK

Trustees’ annual report

For the year ended 31 December 2024

Ukraine

Medair was one of the first international NGOs to be registered to deliver aid in Ukraine in the days following the full-scale invasion of the country in February 2022. Our work since that day has evolved, underpinned by a simple determination to help people affected by conflict.

The needs across Ukraine remain extremely high, the latest UN Humanitarian Needs and Response Plan report states: “The ongoing conflict continues to devastate civilian lives and infrastructure, causing large-scale displacement and destruction. Today some 12.7 million people – 36 per cent of the population – require humanitarian assistance.”

“I want to thank your employees who were not afraid, who came here, and provided us with humanitarian aid. Very responsive and attentive. We are a front-line area, it is a very tense situation, you did the right thing by coming here. Thank you to your organization and your employees for your help.” Liudmyla, Kharkivska

Empowering conflict-affected and displaced people to live safely and with dignity

Having assessed the needs of vulnerable people via a comprehensive survey of households, community members and healthcare professionals, we teamed up with three local partners to begin a year-long programme to address the challenges raised.

The ongoing project covers a wide range of targeted support activities including house repairs, winter fuel supply, primary healthcare, repair and resupply of health facilities, mental health support and cash assistance.

Through the year we have continued to deliver essential supplies to communities and families living close to the frontline in Eastern Ukraine including 3,200 household kits and 2,462 hygiene kits. We also provided 316 of the most acutely vulnerable families with winter fuel providing much needed warmth through the winter months.

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For the year ended 31 December 2024

In the regions of Kharkiv and Sumy our team has conducted delivered Mental Health and Psycho-Social Support (MHPSS) sessions. These are de-occupied regions of Eastern Ukraine where communities have experienced the realities of war fist-hand. This pictured session focused on stress management and was planned alongside the local bread distribution by another organisation making it accessible to more of the community. Despite the issues they face on a daily basis, the people attending the session showed

unimaginable resilience and positivity. We have welcomed 1094 people into our awareness raising sessions, and supported 77 people to access individual specialised mental health consultations.

An essential component of our coordinated response across Ukraine is to strengthen the national health facilities and personnel. In 2024 we trained 117 healthcare workers in essential healthcare practices, repaired 7 primary healthcare facilities and supported a further 31primary healthcare facilities with medical equipment and supplies.

“I am displaced from Donetsk region with my two children. I lived in a crisis centre for a long time. Thanks to Medair, I was able to move from the centre to an apartment, register my children for studies and clubs, and move forward with my life. I have great gratitude as Medair’s employees are constantly in touch with me and are concerned about how I live and what I need. They provide support and help in finding opportunities for my children and for me.

I received financial assistance today. This assistance is just in time because rent has increased for our apartment, and my children need winter clothes and shoes. My child also has psychological problems and needs treatment from a psychiatrist, the youngest son also has other health problems. I thank you very much for such support, for the care of Medair, and a special thanks to the donors. I wish peace to all, God's grace and to meet the same good people as you on the way.” Svitlana, Vinnytska

Medair teams are working across Ukraine and assisted 58,237 people in 2024. We have grown a remarkable team of local staff – who, although experiencing the reality of war themselves, continue to respond with compassion and determination. We’re immensely thankful to the Faroe Islands Ministry of Justice who have supported our continued presence in Ukraine with a significant grant – ensuring that thousands of people have healthcare, safe shelter, and essential items.

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Trustees’ annual report

For the year ended 31 December 2024

South Sudan

The plight of the people of South Sudan rarely makes international headlines. Media attention is usually focused on other crisis areas, as is the case now. The resulting funding shortages are forcing humanitarian actors, including Medair, to scale back their response with a heavy heart, while the needs of the population continue to increase. This makes South Sudan one of the worst humanitarian dilemmas of our time. And amidst the harsh reality of the climate crisis, South Sudan is being further torn apart by violent conflict.

In Leer in the centre of the country, this double-edged sword of natural and man-made disasters wreaks havoc on the lives of its residents. Greater-than-usual flooding related to climate change sweeps away crops and homes, while in the dry season, conflict displaces countless families. Stripped of their livelihoods, these families are forced to rebuild their lives far from home under gruelling conditions, lacking even the most basic necessities.

Life-saving care in Leer

The story of Nyamuch and her son Majok is just one of many that illustrate the profound impact of our work in South Sudan, where 9 million people of a population of 12.4 million require humanitarian assistance and two million people are internally displaced.

When fighting reached their village, Nyamuch and Majok were forced to flee. Their home was destroyed, their livestock stolen, their way of life obliterated. They made a one-hour trek to reach one of Medair's healthcare clinics, their closest and only point of access to medical care.

"Our lives are completely changed. We have no income, no home. Without the free treatment here, I wouldn't have any medical care for my child.”

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For the year ended 31 December 2024

The fighting forced them to flee their village with nothing much more than the clothes on their backs. The trauma is not just in the loss of their home and livelihood but in the daily struggle to survive in a new, harsh environment.

Despite these hardships, Medair's clinic has been a lifeline. Nyamuch has brought Majok here multiple times, always receiving effective care from our dedicated team.

"Today, Majok fell ill overnight with diarrhoea and a cough. Every time we've been here, the treatment has worked well, so I came today knowing he could be helped,"

Having initially started with emergency nutrition interventions in Leer, Medair has gone on to develop WASH, mental health and psychosocial support (MHPSS) and integrated health programming.

"I am so grateful for the medical treatment here," says Nyamuch. "This clinic is a lifeline for our entire community. The next nearest facility is much further away and would cost us more to reach. I am sure God will reward you for your great work and service to the people here."

Nyamuch’s and Majok’s story is a powerful reminder of the critical role Medair plays in these remote, conflict-affected regions.

In 2024 our South Sudan team treated more than 108,131 children and pregnant and breastfeeding mothers with nutrition services. This includes delivering urgent nutrition treatment for 7,574 children who were severely or moderately malnourished. The support of our generous donors enables us to continue providing life-saving care to those who need it most.

Medair continues to stand with the most vulnerable people in South Sudan. Throughout 2024 we were on the ground, offering life-saving emergency assistance in healthcare, nutrition, water and sanitation services. Through the unrelenting commitment of our team and the generosity of our supporters we were able to assist 239,184 people across South Sudan.

In August of 2024 a significant funding gap was created following a delay in funding from one of our institutional partners - without raising new funds to bridge three months of funding we would have had to scale back and stop activities in communities just like Nyamuch’s. We’re thankful to The Souter Charitable Trust and MJB Charitable Trust as well as other individuals and families in providing urgent funds enabling us to continue running life-saving stabilisation centres in the country to support children and women dealing with malnutrition.

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Medair UK

Trustees’ annual report

For the year ended 31 December 2024

Lebanon

War continued to take its toll on the Lebanese people throughout 2024. Far too many have experienced loss, witnessed airstrikes, heard explosions, been – or seen loved ones – displaced, or experienced damage to homes and infrastructure.

According to UNOCHA, the current conflict “has killed over 4,000 people, injured over 16,600, affected 1.3 million people and caused significant displacement and widespread infrastructure damage.”

Medair’s Country Director Anna Chilvers says: “23rd September 2024 is a date that stays in our memory - five hours of bombardment in the Bekaa Valley, in the very places where we live and we work. The situation just changed so quickly. 1.4 million people were instantly displaced – every aspect of our operations had to be rethought.”

On that day, our team immediately shifted to emergency response to meet critical needs.

Bringing comfort and dignity to people forced to flee

Medair is the managing partner for UNHCR’s 8,000m2 warehouse, which was despatching 60 trucks per day at the end of September 2024. Medair distributed 8,000 mattresses and blankets to people in Collective Shelters that month (check this with Abdul – might be a longer timeframe).

A significant part of our team’s response was to conduct emergency assessments of 46 collective shelters housing displaced people such as schools and civic buildings. Following the rapid assessment, the team carried out key repairs including weatherproofing (e.g. fixing windows, roofs and doors), electrical repairs, installation of water tanks and the repair of toilets.

Marwa, an internally displaced Lebanese community member, sought refuge with her family at a school turned collective shelter in Baabda in October 2024 and told us:

“My family and I fled immediately after an intense airstrike took place near our home. The glass throughout our home shattered, and I could hear my daughter's terrified screams coming from her bedroom.

We heard from a family member that a school in Baabda had opened for families seeking refuge. We joined our other family members there, and now we are 13 families, about 40 people, staying together in a classroom together. We support and help each other. I am afraid that we will adapt to the current living conditions and that is something we do not want. We just want to return home."

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Medair UK

Trustees’ annual report

For the year ended 31 December 2024

Financial review

Medair UK’s financial management goals in 2024 were to generate increased financial contribution to Medair’s programmes, particularly from private funding sources in line with the Medair-wide strategy and to maintain its unrestricted reserves ensuring financial sustainability through increased recurring unrestricted funding. Medair UK was able to achieve these goals and increase its overall contribution to Medair’s programmes by 20%.

Incoming resources

Total income for the year amounted to £1,284,235 which is the highest amount of voluntary income ever donated to Medair UK. This compares to total income in 2023 of £1,007,435 and demonstrates a 27% increase. We’re encouraged by this growth of income, and in particular grants from Trusts and Foundations grew by 59%. What’s further uplifting is that this growth has come in a year without a major mediatised appeal, such as the Ukraine Conflict in 2022 and the Syria/Türkiye Earthquakes in 2023 that raised £369,885 and £140,445 respectively. This demonstrates continued growth in the support for the breadth of Medair’s work and in many cases the forgotten and overlooked crises in the world.

Although our number of supporters has dropped by 14%, largely driven by the lack of major mediatised appeal and drop in new donors, we have seen an increase across all other supporter metrics; 30% increase in high-value donors, 21% increase in financially-supporting churches, 55% increase in active Trust and Foundations, 16% growth in monthly regular givers and 16% growth in re-engaging lapsed donors.

We remain very thankful for all those who give a monthly gift to Medair, and for all those who commenced a new regular gift in 2024. Combined, these individuals, families and churches gave over £137k towards enabling Medair teams to respond wherever and whenever disaster strikes.

Please see notes 2 and 3 for details

Resources expended

Total expenditure for the year was £1,254,699, £206,483 more than in 2023. This increase in expenditure is largely explained by the 20% increase in contributions to Medair’s humanitarian programmes of £838,682 versus £698,847 in 2023. The Medair UK board set an overall operating expenditure limit for 2024 of £401,689, an increase on 2023 to enable investment for growth. The actual 2024 operational expenditure was £416,071, 4% higher than budget, though this investment in activities has built capacity to drive increased income in future years.

Please see note 4a for details.

19

Medair UK

Trustees’ annual report

For the year ended 31 December 2024

Funds

We closed the year with total funds of £212,111. This is £29,906 more than the previous year.

As a result of the effort to increase the level of unrestricted funds raised in 2024, at year end this stood at £196,575 (24 weeks operating cost), compared to £129,704 (19 weeks operating costs at end of 2023).

The remaining £15,536 of the total funds held at year end were restricted funds which will be transferred as a grant in early 2025. During 2024, a significant effort was made to release restricted funds as soon as possible and so the amount held at year end is 70% less than the £52,500 held at the end of 2023.

20

Medair UK

For the year ended 31 December 2024

Trustees’ annual report

Principal risks and uncertainties

Medair UK is committed to the highest standards of integrity, quality and professionalism in all aspects of its work. Throughout 2024, the trustees and the Director continued to review the demands on the organisation and ensured the mitigation and management of the risks it faces. Whilst the responsibility for monitoring the management of risks rests with the Medair UK board, the detailed review of the risk register falls within the remit of the Governance and Risk Committee, a sub-committee of the board. The Governance and Risk Committee meets regularly and reports directly to the Medair UK board. Medair UK holds a risk register which identifies the strategic risks faced by Medair UK, assessing those risks according to their likelihood and potential impact, and identifies actions for management to mitigate the effect of those risks on Medair UK’s operations. The risk register is reviewed at every Medair UK board meeting.

During 2024, the Trustees considered the principal strategic risks to be related to staffing, governance, funding, financial management, infrastructure, compliance with regulatory requirements, relationship with Medair International, and reputational risk.

Reserves policy and going concern

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

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

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

However, considering the challenges in the financial and fundraising climate, the Medair UK board approved a temporary amendment to this policy in February 2023. An increase to holding 4 months of operating costs in unrestricted financial reserves, rather than the documented 3 months, was approved for a period of 12 months. This was reviewed in February 2024 and extended for a further 12 months. By doing this, Medair UK 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 management of its financial reserves.

In order to continue for a period of four months, Medair UK needs to hold unrestricted financial reserves equivalent to 17 weeks of staff costs, 17 weeks’ costs associated with the administration

21

Medair UK

Trustees’ annual report

For the year ended 31 December 2024

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

Applying the amended reserves policy to the 2025 operating budget of £497,525, the reserves target for year ending 31st December 2024 was £162,652. Medair UK was holding £196,575 of unrestricted general funds at the beginning of 2025, 120% of the reserve target.

The Medair UK board is confident that all reasonable measures are being taken to ensure Medair UK’s ongoing financial resilience. It is the view of the Medair UK board that Medair UK is a going concern. The Medair UK board signs off the financial statements for year ending 31st December 2024 on that basis and will continue to monitor Medair UK’s financial resilience in 2025, taking appropriate action if necessary.

Fundraising

Medair UK’s primary activity is to raise funds to support Medair’s work to help people who are suffering in remote and devastated communities around the world survive crisis, recover with dignity, and develop skills to build a better future. It does this by generating financial support from individuals, trusts and foundations, churches and corporate entities through a variety of means. Medair UK is regulated by the Fundraising Regulator and abides by the Code of Fundraising Practice: www.fundraisingregulator.org.uk/code. Medair UK is also regulated by the Information Commissioners Office (ICO) and complies with GDPR on the handling of supporter data: https://ico.org.uk/for-organisations/. Medair UK did not receive any formal complaints in 2024.

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

22

Medair UK

Trustees’ annual report

For the year ended 31 December 2024

Plans for the future

Medair UK remains committed to working in close alignment with Medair International’s strategic direction, as we collectively aspire to see a significant increase in voluntary funds raised for Medair’s vital work on the frontlines of humanitarian crises. In response to the launch of Medair International’s new Global Strategy, we have refreshed our UK strategy, setting a clear trajectory toward contributing £1.5 million annually for Medair programmes by 2027.

To achieve this, we will continue to strengthen five key revenue streams: Major Donors, Trusts and Foundations, Individual Giving, Churches, and Legacy Giving.

Building on our encouraging growth in 2024, we have forecasted income of £1.5 million in 2025— a 16% increase on this year’s record total. We anticipate this growth will be driven primarily by increased engagement from Trusts, Foundations, Philanthropists, and Churches, with continued steady support from individuals and families.

In support of these ambitions, the Medair UK Trustees have approved the expansion of our team. We are recruiting two new roles: a dedicated Church Engagement Manager and additional capacity for our Trust and Foundation fundraising. These appointments will enhance our ability to cultivate meaningful relationships and secure critical support.

We are especially encouraged that, despite the absence of a high-profile, mediatised emergency in 2024, we were still able to achieve income growth. Medair continues to operate in many of the world’s forgotten crises, and our increased capacity—coupled with a relationship-driven approach to high-value partners—enables us to spotlight these neglected needs and secure vital funding.

As international humanitarian funding from governments—including the US, UK, and EU—faces reductions in early 2025, our emphasis on deepening partnerships with Trusts, Foundations, and Philanthropists becomes even more essential.

Medair has always had strong roots in the local church. Many of our most committed churches began their journey with us when a member of their congregation joined a Medair team in the field. These relationships have often grown over time into long-term partnerships. With the appointment of a Church Engagement Manager, we now have the dedicated capacity to deepen and expand these connections across the UK church. We are seeking mutually enriching partnerships—where we can share stories of transformation, answered prayer, and need—and invite churches to pray, connect, and give in support of our lifesaving work.

Looking ahead, Medair UK will continue to innovate in how we communicate about crises, raise funds, and grow support for the breadth of Medair’s programmes. Supporting this are our key enabling functions: marketing and communications, website development, prayer mobilisation, fundraising operations, alumni engagement, and recruitment.

23

Medair UK

Trustees’ annual report

For the year ended 31 December 2024

Beyond income generation, we are also passionate about seeing a vibrant and growing network of people praying for Medair’s work. By increasing our brand awareness and strengthening our connection with churches, we also hope to inspire more individuals to apply to serve with Medair’s international teams.

Structure, governance and management

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

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

Medair UK Board of Trustees

Medair UK is governed by a board of trustees. In 2024 the Medair UK Board was made up of six trustees. The Director also acts as Company Secretary. The Chair, Secretary and other trustees are appointed by the Medair UK members by way of ordinary resolution at AGM. Trustees serve for a term of three years, with a maximum of three terms to be served.

Before appointing to the Board, existing trustees carry out a self-assessment process to identify areas for development and expertise desirable in new Board members. The trustees consider the attributes they believe to be most relevant in ensuring that the trustee body is best able to serve the charity’s beneficiaries. The Board recruits and appoints new trustees by way of soliciting expressions of interest through Medair supporter networks. Prospects are assessed by way of an application and interview process. Upon approval, successful applicants are appointed to the Board by way of ordinary resolution by Medair UK members at the next AGM.

Trustees give their time on the Board voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity during their Board membership is set out in note 9 to the accounts.

Related parties and relationships with other organisations

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

Organisation structure

In 2024, Medair UK’s Board of trustees oversaw the work of the Director, staff team and volunteers, delegating responsibility for day-to-day decision-making to the Director.

24

Medair UK

Trustees’ annual report

For the year ended 31 December 2024

Remuneration policy for key management personnel

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

Statement of responsibilities of the trustees

The trustees (who are also directors of Medair UK for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

25

Medair UK

Trustees’ annual report

For the year ended 31 December 2024

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

Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 December 2024 was six (2023: six). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Auditor

Sayer Vincent were appointed auditors to carry out the 2024 audit.

The trustees’ annual report which includes the strategic report has been approved by the trustees on 19[th] June 2025 and signed on their behalf by

Peter Wilson Chair

26

Independent auditor’s report

To the members of

Medair UK

Opinion

We have audited the financial statements of Medair UK (the ‘charitable company’) for the year ended 31 December 2024 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

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

Conclusions relating to going concern

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

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

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

27

Independent auditor’s report

To the members of

Medair UK

Other Information

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

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

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

Responsibilities of trustees

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

28

Independent auditor’s report

To the members of

Medair UK

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

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

Auditor’s responsibilities for the audit of the financial statements

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

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

Capability of the audit in detecting irregularities

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

29

Independent auditor’s report

To the members of

Medair UK

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

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

Use of our report

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

Jonathan Orchard (Senior statutory auditor)

27 August 2025

for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG

30

Medair UK

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

For the year ended 31 December 2024

Note
Income from:
2
3a
4
13a
Reconciliation of funds:
Total funds carried forward
Transfers between funds
Net (expenditure)/income before other
recognised gains and losses
Other gains / (losses)
Net movement in funds
Total funds brought forward
Net (expenditure)/income for the year
Raising funds
Total expenditure
Charitable activities
Supporters
Contribution to humanitarian
People
Total income
Expenditure on:
Donations and legacies
Charitable activities
Unrestricted
£
383,574
Restricted
£
900,661
2024
Total
£
1,284,235
1,284,235
294,532
55
24,979
935,133
1,254,699
29,536
-
29,536
370
29,906
182,204
212,111
Unrestricted
£
324,870
Restricted
£
682,565
2023
Total
£
1,007,435
383,574 900,661 324,870 682,565 1,007,435
195,535
55
24,979
96,505
98,997
-
-
838,628
170,025
354
25,858
88,092
65,039
-
-
698,847
235,065
355
25,858
786,939
317,074 937,625 284,329 763,886 1,048,216
66,500
-
(36,964)
-
40,541
(100,000)
(81,321)
100,000
(40,781)
-
66,500
370
(36,964)
-
(59,459)
(360)
18,679
-
(40,781)
(360)
66,870 (36,964) (59,819) 18,679 (41,140)
129,704 52,500 189,522 33,821 223,343
196,575 15,536 129,704 52,500 182,204

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 13a to the financial statements.

31

Medair UK

Company no. 3213889

Balance sheet

As at 31 December 2024

Note
Fixed assets:
9
Current assets:
10
Liabilities:
11
12a
Total unrestricted funds
Tangible assets
Debtors
Cash at bank and in hand
Creditors: amounts falling due within one year
Net current assets
Total net assets
The funds of the charity:
Restricted income funds
Unrestricted income funds:
General funds
Total charity funds
£
8,741
219,454
2024
£
1,672
£
8,171
198,776
2023
£
2,062
1,672
210,439
2,062
180,142
228,195
(17,756)
206,947
(26,805)
196,575 129,704
212,111 182,204
15,536
196,575
52,500
129,704
212,111 182,204

Approved by the trustees on 19 June 2025 and signed on their behalf by

Peter Wilson Chair

32

Medair UK

Statement of cash flows

For the year ended 31 December 2024

Reconciliation of net expenditure to net cash flow from operating activities

Net income for the reporting period
(as per the statement of financial activities)
Depreciation charges
Interest income
Decrease in debtors
Increase in creditors
Net cash from operating activities
Cash flows from operating activities
Net cash from /(used in) operating activities
Cash flows from investing activities:
Purchase of Assets
Net cash from investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents due to exchange rate
movements
£
£
21,973
(1,665)
(1,665)
20,308
198,776
370
219,454
2024
£
£
21,973
(1,665)
(1,665)
20,308
198,776
370
219,454
2024
2024
£
29,536
2,055
-
(570)
(9,049)
2023
£
(40,781)
1,547
-
12,798
1,809
21,973 (24,627)
£
£
(24,627)
-
-
(24,627)
223,762
(360)
198,776
2023
20,308
198,776
370
(24,627)
223,762
(360)
219,454 198,776

33

Medair UK

Notes to the financial statements

For the year ended 31 December 2024

1 Accounting policies

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

The registered office address is St Marks Church, 337 Kennington Park Road, London SE11 4PW.

b) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (September 2015) and the Companies Act 2006.

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

c) Public benefit entity

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

d) Going concern

In the trustees’ report, there is a review of financial performance and of the charity’s reserves position. During the financial year ending 31st December 2024, there was an increase in unrestricted reserves. This will continue to be monitored in 2025. As part of an assessment of the risks associated with Medair UK's financial viability during these times of economic uncertainty, the minimum unrestricted reserves level to be held was maintained at 17wks of operating costs following the Board's agreed increase from 13wks in 2023. In the light of that risk assessment and the increased unrestricted reserves, the trustees are of the opinion that there are adequate financial reserves and resources and the charity is well placed to manage business risks. The risk review process, and the financial projections made following the review, have taken into consideration the current economic climate and the potential impact on Medair UK's various sources of income and planned expenditure. The trustees are of the view that it is a reasonable expectation that there are adequate resources to continue operating for the foreseeable future.

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

34

Medair UK

Notes to the financial statements

For the year ended 31 December 2024

1 Accounting policies (continued)

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

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

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

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

f) Donations of gifts, services and facilities

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

g) Interest receivable

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

h) Fund accounting

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

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

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

35

Medair UK

Notes to the financial statements

For the year ended 31 December 2024

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

j) Grants payable

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.

k) Allocation of support costs

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

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

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

Fundraising 22%
People 1%
Supporters 2%
Humanitarian programmes 75%

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

36

Medair UK

Notes to the financial statements

For the year ended 31 December 2024

1 Accounting policies (continued)

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

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

5 years 5 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 amount prepaid net of any trade discounts due.

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

p) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that 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.

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

r) Foreign Exchange Policy

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

37

Medair UK

Notes to the financial statements

For the year ended 31 December 2024

Gifts Unrestricted
£
383,574
Restricted
£
900,661
2024
Total
£
1,284,235
Unrestricted
£
324,870
2023
Restricted
Total
£
£
682,565
1,007,435
383,574 900,661 1,284,235 324,870 682,565
1,007,435

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

38

Medair UK

Notes to the financial statements

For the year ended 31 December 2024

3a Analysis of expenditure (current year)

Staff costs (Note 5)
Recruitment of UK staff
Fundraising, Marketing and events
Donations transferred to Medair (Switzerland)
Trustee and other governance costs
Audit
Professional fees
Financial expenses
Depreciation
Office expenses
Travel and subsistence
Supplies
Training and other personnel expenses
Support costs
Governance costs
Total expenditure 2024
Total expenditure 2023
Cost of
raising
funds
£
206,951
-
52,907
-
-
-
-
-
-
-
1,537
2,742
-
Charitable activities Charitable activities Charitable activities Governance
costs
£
18,810
-
-
-
741
12,000
-
-
-
-
-
-
-
Support
costs
£
41,493
658
-
-
-
-
4,063
1,844
2,055
41,890
3,967
1,098
866
2024
Total
£
289,616
658
52,957
838,628
741
12,000
4,063
1,844
2,055
41,890
5,510
3,872
866
2023
Total

£
247,371
22
27,594
698,847
166
12,000
15,254
3,506
1,547
31,623
4,715
5,249
323
People
£
-
-
50
-
-
-
-
-
-
-
-
-
-
Supporters
£
22,363
-
-
-
-
-
-
-
-
-
6
32
-
Contributions to
humanitarian
programmes
£
-
-
-
838,628
-
-
-
-
-
-
-
-
-
264,136
22,989
7,406
50
4
1
22,401
1,950
628
838,628
72,990
23,515
31,550
(31,550)
97,933
(97,933)
1,254,699
-
-
1,048,216
-
-
294,532 55 24,979 935,133 - - 1,254,699 1,048,216
235,064 354 25,858 786,939 - -

39

Medair UK

Notes to the financial statements

For the year ended 31 December 2023

3b Analysis of expenditure (prior year)

Staff costs (Note 5)
Recruitment of UK staff
Marketing and events
Donations transferred to Medair (Switzerland)
Grants transferred to Medair (Switzerland) (Note 5)
Trustee and other governance costs
Audit
Professional fees
Financial expenses
Depreciation
Office expenses
Travel and subsistence
Supplies
Training and other personnel expenses
Support costs
Governance costs
Total expenditure 2023
Cost of
raising
funds
£
171,630
-
27,301
-
-
-
-
5,109
-
-
-
445
4,265
-
Charitable activities Charitable activities Charitable activities Governance
costs
£
18,151
-
-
-
-
166
12,000
-
-
-
-
-
-
-
Support
costs
£
39,736
-
-
-
-
-
-
5,036
3,506
1,547
31,623
4,270
984
323
2023
Total
£
247,371
22
27,594
698,847
-
166
12,000
15,254
3,506
1,547
31,623
4,715
5,249
323
People
£
-
22
293
-
-
-
-
-
-
-
-
-
-
-
Supporters
£
17,854
-
-
-
-
-
-
5,109
-
-
-
-
-
-
Contributions to
humanitarian
programmes
£
-
-
-
698,847
-
-
-
-
-
-
-
-
-
-
208,750
19,515
6,799
315
29
10
22,963
2,147
748
698,847
65,332
22,761
30,317
30,317
87,024
87,024
1,048,216
-
-
235,064 354 25,858 786,939 - - 1,048,216

40

Medair UK

Notes to the financial statements

For the year ended 31 December 2024

This is stated after charging/(crediting):

This is stated after charging/(crediting):
2024 2023
£ £
Depreciation 2,055 1,547
Operating lease rentals:
Property 23,842 26,130
Auditor's remuneration (excluding VAT):
Audit 10,500 10,000

Staff costs were as follows:

Staff costs were as follows:
Salaries and wages
Social security costs
Employer’s contribution to defined contribution pension schemes
2024
£
248,445
20,462
20,708
2023
£
213,444
16,682
17,244
289,616 247,370

One employee received total employee benefits between £60,000-£70,000 during the year (2023: one).

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £81,597 (2023: £78,984).

Trustees' expenses represent the cost of servicing meetings of the trustees, totalling £639 (2023: £166). £639 of personal travel and subsistence costs were reimbursed during the period (2023: £nil).

41

Medair UK

Notes to the financial statements

For the year ended 31 December 2024

6 Staff numbers

The total average staff headcount for the organisation in 2024 was 7.8 (in 2023 the average was 6.4).

Raising funds
Support
Governance
2024
FTE
4.9
1.0
0.3
2023
FTE
4
1.0
0.7
6.2 5.7

7 Related party transactions

The charity received trustee donations towards the work of Medair in the sum of £1,900 (2023: £3,782) of which £1,900 was for unrestricted funds. Donations were received in response to Medair UK-led fundraising activities during the year which formed part of the normal course of business.

8 Taxation

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

9
Tangible fixed assets
Cost or valuation
At the start of the year
Additions in year
Disposals in year
At the end of the year
Depreciation
At the start of the year
Charge for the year
Eliminated on disposal
At the end of the year
Net book value:
At the end of the year
At the start of the year
Fixtures and
fittings
£
1,411
-
(1,411)

Computer
equipment
£
21,691
1,665
(4,139)

Office
equipment
£
6,791
-
(3,600)

Total
£
29,893
1,665
(9,150)
- 19,217 3,191 22,408
1,411
-
(1,411)
19,629
2,055
(4,139)
6,791
-
(3,600)
27,831
2,055
(9,150)
- 17,545 3,191 20,736
- 1,672 - 1,672
- 2,062 - 2,062

All of the above assets are used for charitable purposes.

42

Medair UK

Notes to the financial statements

For the year ended 31 December 2024

10
11
12a
12b
Debtors
Analysis of net assets between funds (current year)
Trade debtors
Tangible fixed assets
Net current assets
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals
Net assets at the end of the year
Net assets at the end of the year
Analysis of net assets between funds (prior year)
Tangible fixed assets
Net current assets
General
unrestricted
£
1,672
194,903
2024
£
8,741
2023
£
8,171
8,741 8,171
2024
£
5,399
1,898
10,460
2023
£
5,630
6,865
14,310
17,756 26,805

Restricted
£
-
15,536
Total
funds
£
1,672
210,439
196,575 15,536 212,111
General
unrestricted
£
2,062
127,642

Restricted
£
-
52,500
Total
funds
£
2,062
180,142
129,704 52,500 182,204

43

Medair UK

Notes to the financial statements

For the year ended 31 December 2024

13a Movements in funds (current year)

Movements in funds (current year)
Chad
Ethiopia
Syria/Turkey Earthquake Response
WASH
Total restricted funds
General funds
Restricted funds:
DR Congo
Kenya
Jordan
Lebanon
Madagascar
Ukraine
Afghanistan
Bangladesh
Somalia
South Sudan
Sudan
Yemen
Unrestricted funds:
Total funds
At 1 January
2024
£
6,804
99
-
(3,591)
201
-
34
6,549
3,201
250
27,082
203
(224)
8,517
3,095
281

Income &
gains
£
40,065
-
102,677
34,876
-
143,657
-
111,611
25,000
33,440
96,691
96,530
81,630
108,765
25,060
660

Expenditure
& losses
£
(43,826)
-
(100,402)
(33,042)
-
(143,657)
-
(111,378)
(25,977)
(33,228)
(122,950)
(96,707)
(80,822)
(117,386)
(28,154)
(99)

Transfers
£
-
(99)
-
(201)
-
(34)
34
-
-
300
-
-
-
-
At 31
December
2024
£
3,044
-
2,275
(1,758)
-
-
-
6,816
2,224
462
823
326
584
(104)
1
842
52,500 900,661 (937,626) - 15,536
129,704 383,574 (316,704) - 196,575
182,204 1,284,235 (1,254,329) - 212,111

44

Medair UK

Notes to the financial statements

For the year ended 31 December 2024

Movements in funds (prior year)
Total restricted funds
General funds
Total funds
Unrestricted funds:
Restricted funds:
Syria/Turkey Earthquake Response
Ukraine
South Sudan
Sudan
Lebanon
Madagascar
Somalia
Ethiopia
Yemen
WASH
Afghanistan
Bangladesh
DR Congo
Emergency
Jordan
At 1 January
2023
£
1,301
99
13,479
201
-
34
1,750
2,225
(2,300)
2,230
118
-
15,116
(432)
-

Income &
gains
£
12,838
-
47,834
-
-
-
17,788
52,856
24,960
53,876
47,441
140,445
175,948
108,248
330

Expenditure
& losses
£
(7,335)
-
(64,904)
-
-
-
(12,990)
(101,880)
(22,410)
(29,024)
(47,356)
(140,669)
(182,547)
(154,722)
(50)

Transfers
£
-
-
-
-
-
-
-
50,000
-
-
-
-
-
50,000
-
At 31
December
2023
£
6,804
99
(3,591)
201
-
34
6,549
3,201
250
27,082
203
(224)
8,517
3,095
281
33,821 682,564 (763,885) 100,000 52,500
189,522 324,870 (284,689) (100,000) 129,704
223,343 1,007,434 (983,535) - 182,204

Purposes of restricted funds

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

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

45

Medair UK

Notes to the financial statements

For the year ended 31 December 2024

14 Operating lease commitments

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

e following periods:
More than 5 years
Less than one year
Between 2-5 years
2024
£
872
9,654
-
2023
£
620
1,395
1,085
10,526 3,100

15 Legal status of the charity

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

46