MECHANICS
FOR AFRICA
www.mechanicsforafrica.com
MECHANICS FOR AFRICA
REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023
Registered Charity number: 1086333
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The Trustees present their report together with the financial statements of the charity for the
period ended 31 December 2023.
Origin, objectives and principal aims
The members of Milford Baptist Church formed Mechanics for Africa (MfA) as an
unincorporated association on 21 January 2001 . It was subsequently registered as charity
number 1086333 on 26 April 2001.
The principal address is Milford Baptist Church, New Road, Milford, Godalming, Surrey,
England, GU8 5BE.
The objects of the charity as stated in its constitution are the advancement of education and
the relief of financial hardship and/or poverty in Southern Africa, principally Zambia.
The present, principal aim is to establish and operate a training college for motor mechanics
in Zambia, giving young, underprivileged Africans skills for life. This is pursued through an
associated Zambian-registered charity, Mechanics for Africa Zambia (MfAZ).
Trustees
The Trustees who served during the year are as follows:
Richard Rowe (Chair)
David Phillips (Correspondent with Charity Commissioners)
Sarah Weld-Forrester (appointed in the year)
Peter Herring
Paul Cannings (Treasurer)
Susie Mooney
Review of activities, operations and risks
The Charity was officially launched on 7 April 2001 at Milford Baptist Church, Surrey, UK by
the former patron of Mechanics for Africa, Baroness Bottomley of Nettlestone (formerly Right
Hon. Virginia Bottomley) who was the Member of Parliament for the constituency in which
Milford is located until May 2005.
The primary activity of the charity has been the training of local Zambian students at the
college in Ndola in motor mechanics and life skills. Specific activities of 2023 have included:
Continued training of students in motor mechanics and in life skills with TEVETA
examinations sat towards the end of the year.
Admission of the twenty first group of students from the area around Ndola, Zambia
with a special focus on recruiting from the poorest communities
All new students who enrolled from January 2023 have been provided with a laptop
and will be taught how to drive as part of their course.
7 of the January 2023 student intake are women but with the introduction of a new
course in IT and data processing it is hopes that more women will be attracted to the college.
£45,000 of grants and donations for the building of facilities to teach the new course including
a new classroom were received in 2023. £15,000 of this was remitted to Zambia in 2023 with
the balance held in a Restricted reserve at year end. Building work is complete at the time of
this report.
The economy in Zambia has continued to face challenges with high inflation for both wages
and imported goods. This has impacted the college through increased costs.
Local fund raising in the UK has continued and the donor base has been widened in 2023 to
include more churches, individual donors, legactes and grants.
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During 2023 the Trustees again undertook a review of policies, no new policies were adopted
and all policies will continue to be reviewed annually.
Plans for the future
In 2023 MfA prioritised fund raising with an outsourced fundraising resource leading a
number of new initiatives. Plans are in place to continue the widening of our donor base in
2024.
In 2023, MfAZ also began the process allow it to raise further funds directly from the US. This
process has now been successfully completed and MFAZ plans to start US fundraising
activities in 2024.
The Trustees express their appreciation for the enormous commitment shown by the team of
over twenty employees in Zambia, led by the CEO Gwanire Kalombe, who began as CEO in
March 2021. Gwanire is bringing a fresh and envigorating approach to the college and has
ambitious plans to grow the size and scope of the activities of the college, whilst keeping a
clear focus on providing the poorest with an excellent education, a solid grounding in life
skills, and good job prospects.
Governance
Governance has been provided by the Trustees of MfA in accordance with the Constitution.
The Trustees meet every two months with additional meetings for specific issues such as
fundraising strategy, recruitment and budget setting. At each regular meeting the Treasurer
presents management accounts to ensure careful governance of the Charity's monies is
maintained.
The individuals who are the Trustees of MfA are also the majority of the Trustees of MfAZ
thus ensuring a seamless link between the charity's fund raising and operational delivery.
The Trustees and many other volunteers have worked hard whether as fund raisers,
administrators, treasurer, project proponents, prayer partners, planners or in other ways. We
thank them all sincerely.
Risks
Our business plan incorporates a detailed assessment of risks to the project and our
responses to these.
The major obvious risk is lack of funding and because of this the Trustees devote
considerable effort to budget development and management. Other risks include:
Retention of teaching staff
Operating in a developing country
Fluctuations in exchange rate and inflation
Extent of funds required from MfA over and above what can be raised locally in
Zambia
Such risks are reviewed at Trustees, meetings, and appropriate measures are put in place to
mitigate them.
Reserves policy
The Trustees maintain a Reserve through a Designated Fund. A one off £25,000 donation
from a major donor allowed the reserves to be replenished in the year. This reserve is
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currently £50,000 and represents the operating cost of the college operating in Zambia for a
period of up to 3 months.
In previous years the Designated Fund monies have been held in a separate CAF Gold
Account. However, in 2022, CAF informed MfA that it was no longer offering customers its
Gold Account. In order to ensure the charity had immediate access to these funds, the funds
were therefore transferred to the current account held with Barclays Bank. It is the intention
of the Trustees to open a new account to hold the Designated Fund monies in due course.
Funds
At 31 December 2022 the total funds were £109,458 comprising
Unrestricted General Fund of £29,458
Unrestricted Designated Fund in accordance with the Reserves policy of £50,000
Restricted Fund of £30,000 representing a grant for the new IT facilities
Statement of Trustee's responsibilities
The Charities Act requires the Trustees to prepare financial statements for each financial
period that give a true and fair view of the state of affairs of the charity and of the surplus or
deficit for that period. In preparing those financial statements, the Trustees are required to:
(i) select suitable accounting policies and then apply them consistently;
(li) make judgements and estimates that are reasonable and prudent;
(iii) prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with
reasonable accuracy at any time the financial position of the charity. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable steps
for the prevention and detection of fraud and other irregularities.
By Order of the Board of Trustees
Richard Rowe ......
Chair
Date .
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Independent examiner's report on the
accounts
Section A
Independent Examinergs Report
Report to the trustees/
members of
Mechanics for Africa
On accounts for the year
ended
31 December 2023
Charity no
(if any)
1086333
Set out on pages
7t011
Respective responsibilities The charitys trustees are responsible for the preparation of the accounts. The
of trustees and examiner charity's trustees consider that an audit is not required for this year under section
144 of the Charities Act 2011 (the Charities Act) and that an independent
examination is needed.
It is my responsibility to:
examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by
the Charity Commission (under section 145(5)(b) of the Charities Act, and
to state whether particular matters have come to my attention.
Basis of independent My examination was carried out in accordance with general Directions given by
examiner's statement the Charity Commission. An examination includes a review of the accounting
records kept by the charity and a comparison of the accounts presented with
those records. It also includes consideration of any unusual items or disclosures
in the accounts, and seeking explanations from the trustees concerning any such
matters. The procedures undertaken do not provide all the evidence that would
be required in an audit, and consequently no opinion is given as to whether the
accounts present a 'true and fair, view and the report is limited to those matters
set out in the statement below.
Independent In connection with my examinatio￿ no matter has come to my attention (other
examiner's
than that disclosed below )
statement
which gives me reasonable cause to believe that in, any material respect,
the requirements:
to keep accounting records in accordance with section 130 of the
Charities Act; and
to prepare accounts which accord with the accounting records and
comply with the accounting requirements of the Charities Act
have not been met; or
to whiclL in my opinion, attention should be drawn in order to enable a
proper understanding of the accounts to be reached.
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Slgned:
Date:
Name:
Mike Stubbs
Relevant professional
qualification(s) or body (if
any):
None
Address:
6 Windy Wood, Godalming, Surrey GU7 1XX
Sectioii B
Disclosiire
Only complete if the examiner needs to highlight material problems.
Give here brief details of
any items that the
examiner Ivishes to
disclose.
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MECHANICS FOR AFRICA
STATEMENT OF FINANCIAL ACTIVITIES
For the period ended 31 December 2023
Unrestricted
General Deslgnated Restricted
funds
funds
funds
Total
2022
funds Total funds
Incoming resources
Incoming resources
Voluntary income (Donations and Gifts)
106,738
106,738
83,140
Voluntary income (recoverable under Gift Aid)
95,029
95,029
29,787
Activities for generating funds
5,732
5,732
2,552
Activities for generating funds (recoverable under GA>
Loans
Investment Income (Bank Interest)
106
Other incoming reSoUr￿S (Rent)
8,143
8,143
8,282
Restricted Funds for IT block
45,000
45,000
Total incoming resources
215,643
45,000
260,643
123,867
Transfers to MfA Zambia
128,500
128,500
117,700
Staff costs
Propety
Capital Expenditure
19,600
19,600
20,320
UK Costs
9,409
9,409
2,715
Loan Repayments
Zambian Costs
7,300
7,300
11,700
Restricted Funds for IT block
15.000
15,000
Totsl resources used
164,809
15,000
179,809
152,435
Net incoming l outgoing resources before transfer
50,834
30,000
80,834
(28,568)
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Transfers
Gross transfers between funds - in
25,000
25,000
Gross transfers between funds - out
(25,000)
(25,000)
Net incoming l (outgoing) before other gains I losses
25,834
25,000
30,000
80,834
(28,568)
Other recognised gains I losses
Gains / losses on investment assets
Gains on revaluation, fixed assets, charity's own use
Net movement in funds
25,834
25,000
30,000
80,834
(28,568)
Total funds brought forward
3,624
25.000
28.624
57.193
Total funds carried forward
29,458
50,000
30,000
109,458
28,624
Represented by
Unrestricted
General fund
29,458
29,458
3,624
Designated
Reserves
50,000
50,000
25,000
Restricted
Restricted Funds for IT block
30,000
30,000
The results detailed above are derived wholly from continuing operations. There are no recognised
gains or losses other than those passing through the Statement of Financial Activities.
The attached notes form a part of these financial statements.
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MECHANICS FOR AFRICA
Balance sheet as at 31 December 2023
Class
Descri
tion
2023
2022
Fixed Assets
Current Assets
Current Account
109,458
28,624
CAF Gold Savings account
Cash at Bank
109,458
28,624
Current Liabilities
Loans
Net Current Assets
109.458
28,624
Represented by funds
Unrestricted -
General
29,458
3,624
Unrestricted -
Designated
50,000
25,000
Restricted
30,000
Restricted loan
109.458
28.624
Statement of assets and liabilities as at 31 December 2023
Unrestricted
General Desi
nated Restrlcted Endowment
2023
2022
Current assets
Current Account
29,458
50,000
30,000
109,458
28,624
CAF Gold Savings account
Current Liabilities
Loans
Grand total
29,458
50,000
30,000
109,458
28.624
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Fund movement by type as at 31 December 2023
Opening Incoming Outgoing Transfers Gainsllosses
Closin
Unrestricted - General
3,624
215,643
(164,809)
(25,000)
29,458
Unrestricted - Designated
25,000
25,000
50,000
Restricted
45,000
(15,000)
30,000
Restricted loan
Grand total
28,624
260,643
(179,809)
109,458
Approved by the Trustees and signed on their behalf by: _
Date..... .... .
The attached notes form a part of these financial statements.
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MECHANICS FOR AFRICA
NOTES TO THE FINANCIAL STATEMENTS
For the period ended 31 December 2023
ACCOUNTING POLICIES
The following accounting policies have been used consistently in dealing with items
which are considered material in relation to the financial statements.
Accounting convention
The financial statements have been prepared under the historical cost convention and in
accordance with applicable accounting standards and the accounting Statement of
Recommended Practice ("Accounting by Charities").
Fund accounting
Unrestricted funds comprise accumulated surpluses and deficits on the General Fund. They
are available for use at the discretion of Trustees in furtherance of the charity's general
objectives.
Designated funds are amounts that have been put aside at the discretion of Trustees.
Restricted funds are funds subject to specific restricted conditions imposed by the donors.
Incoming resources
Incoming reSoUr￿S represent the total income receivable during the period comprising
donations, gifts and associated income tax recoverable under gift aid, fundraising and
appeals income, and bank interest.
All loans are interest free with no repayment terms.
Resources expended
Direct charitable expenditure represents the costs of the principal activities of the Charity. It
includes staff costs that are directly attributable to these activities.
FUNDS
As at 31 December 2023 the funds are a mixture of general, restricted and designated as are
shown on the Statement of Financial Activities.
The Designated Fund comprises the Reserve Fund in accordance with the Reserves policy.
The Restricted Fund represents a grant for the IT classroom.
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MECHANICS FOR AFRICA
NOTES TO THE FINANCIAL STATEMENTS
For the period ended 31 December 2023 (continued)
Analysis of income and expenditure
Income
Incoming resources - Voluntary income (Donations and Gifts)
General
Desi
nated Restricted Endowment
84,555
Total
2023
84.555
2022
59,257
12-1- Gifts
124 - Standing Orders"
8,275
8,275
8,130
12-5 - Gift Aid Refund
2,708
2,708
11,554
12-6 - MBC Gifts
11,200
11,200
4,200
Total
106,738
106,738
83,141
Incoming resources - Voluntary income (recoverable under Gift Aid)
neral
Desi
nated Restricted Endowment
75,800
Totsl
2023
75,800
2022
12,450
11-1- Gift Aid Gifts
114 - Gift Aided Standing Orders"
19,229
19,229
17,337
Total
95,029
95,029
29,787
Incoming resources - Activities for generating funds
Unrestricted Desi
nated R strlcted Endowment
Total
2023
2022
11-2 - Fundraising - Gift Aided
12-2 - Fundraising - non-GA
5,732
5,732
2,552
Total
5,732
5,732
2,522
Incoming resources ~ Investment Income (Bank Interest)
nated Restricted Endowment
Total
023
Unrestric
d Desi
2022
106
14-1- Bank interest
Total
106
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Incoming resources - Other incoming resources
Total
2023
8,143
Unrestricted D
8,143
si
nated Restrict d Endowment
2022
8,282
12 - Propety Rental
13-3 - Loans
Total
8,143
8,143
8,282
Restricted Fund
Total
2023
15,000
Unrestricted De
nated Restricted Endowment
15,000
2022
13-1- Restrided Funds for IT block -
Gift Aided
1&2 - Restricted Funds for IT block-
non-GA
30,000
30,000
Total
45,000
45,000
Standing orders are no longer shown split between sponsorship and other
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Expenditure
Transfers to MfA Zambia
Total
2023
128,500
Unr
strlcted D sl nated Restricted Endowment
128,500
2022
117,700
02-1- Transfers to MfA Zambia
Total
128,500
128,500
117,700
Staff costs
Total
2023
Unrestricted Desi
nated Restricted Endo
ent
2022
01-1- Staff Salaries from UK-
**
**
01-2 - National Insurance Payment
01-3 - Income Tax Payment
014 - Pension Payments
01-5 - Fundraising Stsff
Total
Property - Capital Expenditure
Total
2023
Unrestrlcted Desl nated Restricted Endowment t
2022
03-1 ~ Capital Expenditure - Propety
03-2 - Capital Expenditu￿ - Equip
19,600
19,600 (note) 20,320 (note)
Totsl
19,600
19,600
20,320
Note: MfA purchased laptops for the
new student intakes
UK Costs
Totsl
2023
1,381
Unrestricted Desi
1,381
nated Restrl ted Endowmen
2022
799
04-1- Travel & Subsistence
04-2 - Consumables
04-3 - Training
044- Insurance
330
330
320
04-5 - Fundraising
7,448
7,448
1,425
04-6 - Mis￿lIaneOUS costs
90
90
08-1- Bank charges
160
160
171
Total
9,409
9,409
2,715
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Loan Repayments
Total
202
Unrestrfctsd Desi
nated Restrlct
Endowment
2022
07 - Loan Repayments
Total
Zambian Costs
Total
2023
Unrestricted Desi
nat d Restricted Endow
ent
2022
05-1- Exams fees and materials"-
05-2 - Freight & Travel Costs
05-3 - Mis￿lIaneOUS Zambian
Costs-
4,700
4,700
8,100
054- School Fees
2,600
2,600
3,600
Total
7,300
7,300
11,700
Discretionary Fund
Total
2023
15.000
Unrestrlc
ed Desl
nated Restricted End
15,000
wment
2022
06 - Restricted Funds for IT block
Total
15,000
15,000
The costs of the Ndola management team were paid by the college directly from March 2021 other than certain
increments which are still paid from the UK.
"The TEVETA examination costs were paid by the college directly in 2021 and onwallls
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