Total
11,382
25
11,407
9,409
Loan Repayments
Total
2024
Unrestricted Desi
nated Restricted Endowment
2023
07 - Loan Repayments
Total
Zambian Costs
Total
2024
Unrestricted Desi
nated Restricted Endowment
2023
05-1- Exams fees and materials
05-2 - Freight & Travel Costs
05-3 - Miscellaneous Zambian
Costs".
3,000
3,000
4,700
054- School Fees
2,000
2,000
2,600
Total
5,000
5,000
7,300
Discretionary Fund
Total
2024
48,382
Unrestricted Desi
nated Restricted Endowment
48,382
2023
15,000
06 ~ Restricted Funds for IT block
and toolboxes
Total
48,382
48,382
15,000
The costs of the Ndola management team are paid by the college directly other than certain increments which are
still paid from the UK.
Page 15of 15

Expenditure
Transfers to MfA Zambia
Total
2024
101,118
Unrestricted Desi
101,118
nated Restricted Endowment
2023
128,500
02-1- Transfers to MfA Zambia
Total
101,118
101,118
128,500
Staff costs
Total
2024
Unrestricted Desi
nated Restricted Endowment
2023
01-1- Staff Salaries from UK""
01-2 - National Insurance Payment
01-3- Income Tax Payment
014- Pension Payments
01-5- Fundraising Staff
Totsl
Property - Capital Expenditure
Total
2024
Unrestricted Desi
nated Restricted Endowment t
2023
03-1- Capital Expenditure - Property
03-2 - Capital Expenditure - Equip
19,600 (note)
Total
19,600
Note: MfA purchased laptops for the
new student intakes in 2023. These
were purchased direct by MfAZ in
2024
UK Costs
Total
2024
Unrestrlcted Desi
nated Restricted Endowment
2023
1,381
04-1- Travel & Subsistence
04-2- Consumables
04-3 - Training
044- Insurance
346
346
330
04-5 - Fundraising
10,946
10,946
7,448
04-6 - Miscellaneous costs
90
08~1- Bank charges
90
25
115
160
Page 14 of 15

Incoming resources - Other incoming resources
Total
2024
2,239
Unrestricted Desi
2,239
nated Restricted Endowment
2023
8,143
12 - Propety Rental
13-3 - Loans
Totsl
2,239
2,239
8,143
Restricted Fund
Total
2024
Unrestricted Desi
nated Restricted Endowment
2023
15,000
13-1- Restricted Funds for IT block
and toolboxes - Gift Aided
13-2 - Restricted Funds for IT block
and toolboxes- non-GA
18,382
18,382
30,000
Totsl
18,382
18,382
45,000
Standing orders are no longer shown split between sponsorship and other
Page 13of15

MECHANICS FOR AFRICA
NOTES TO THE FINANCIAL STATEMENTS
For the period ended 31 December 2024 (continued)
Analysis of income and expenditure
Income
Incoming resources - Voluntary income (Donations and Gifts)
General
Desi
nated Restricted Endowment
81,424
Total
2024
81,424
2023
84,555
12-1- Gifts
124 - Standing Orders"
6,980
6,980
8,275
12-5 - Gift Aid Refund
25,876
25,876
2,708
12-6- MBC Gifts
5,200
5,200
11,200
Total
119,480
119,480
106,738
Incoming resources - Voluntary income (recoverable under Gift Aid)
General
Desi
nated Restricted Endowment
500
Total
2024
500
2023
75,800
11-1- Gift Aid Gifts
114 - Gift Aided Standing Orders"
19,737
19,737
19,229
Total
20,237
20,237
95,029
Incoming resources - Activities for generating funds
Unrestricted Desi
nated Restricted Endowment
3,651
Total
2024
3,651
2023
11-2 - Fundraising - Gift Aided
12-2 - Fundraising - non-GA
1,125
1,125
5,732
Total
4,776
4,776
5,732
Incoming resources - Investment Income (Bank Interest)
Unrestricted Desl
nated Restricted Endowment
602
Total
2024
602
2023
14-1- Bank interest
Total
602
602
Page 12 of 15

MECHANICS FOR AFRICA
NOTES TO THE FINANCIAL STATEMENTS
For the period ended 31 December 2024
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 resources 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 2024 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 and toolboxes.
Page11 of15

Fund movement by type as at 31 December 2024
Opening Incoming Outgoing Transfers Gainsllosses
Closin
Unrestricted - General
29,458
146,732
(117,501)
58,688
Unrestricted - Designated
50,000
602
(25)
50,577
Restricted
30,000
18,382
(48,382)
Restricted loan
Grand total
109,458
165,716
(165,857)
109,266
Approved by the Trustees and signed on their behalf by: _
Date ...
The attached notes form a part of these financial statements.
Page 10 of 15

MECHANICS FOR AFRICA
Balance sheet as at 31 December 2024
Class
Descri
tion
2024
2023
Fixed Assets
Current Assets
Current Account
58,688
109,458
CAF Bank
50,577
Cash at Bank
109,266
109,458
Current Liabilities
Loans
Net Current Assets
109,266
109,458
Represented by funds
Unrestricted -
General
58,688
29,458
Unrestricted -
Designated
50,577
50,000
Restricted
30,000
Restricted loan
109,266
109,458
Statement of assets and liabilities as at 31 December 2024
Unrestricted
General Desi
nated Restricted Endowment
2024
2023
Current assets
Current Account
58,688
58,688
109,458
CAF Gold Savings account
50,577
50,577
Current Liabilities
Loans
Grand total
58,688
50,577
109,266
109,458
Page 9of15

Transfers
Gross transfers between funds - in
25,000
Gross transfers between funds - out
(25,000)
Net incoming l (outgoing) before other gains I losses
29,231
577
(30,000)
(192)
80,834
Other recognised gains I losses
Gains I losses on investment assets
Gains on revaluation, fixed assets, charity's own use
Net movement in funds
29,231
577
(30,000)
(192)
80,834
Total funds brought forward
29,548
50,000
30,000
109,458
28,624
Total funds carried forward
58.688
50,577
109,266
109,458
Represented by
Unrestricted
General fund
58,688
58,688
29,458
Designated
Reserves
50,577
50,577
50,000
Restricted
Restricted Funds for IT block and toolboxes
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.
Page 8of15

MECHANICS FOR AFRICA
STATEMENT OF FINANCIAL ACTIVITIES
For the period ended 31 December 2024
Unrestricted
General Designated Restricted
funds
funds
funds
Total
2023
funds Total funds
Incoming resources
Incoming resources
Voluntary income (Donations and Gifts)
119,480
119,480
106,738
Voluntary income (recoverable under Gift Aid)
20,237
20,237
95,029
Activities for generating funds
3,651
3,651
5,732
Activities for generating funds (recoverable under GA)
1,125
1,125
Loans
Investment Income (Bank Interest)
602
602
Other incoming reSoUr￿S (Rent)
2,239
2,239
8,143
Restricted Funds for IT block and toolboxes
18,382
18,382
45,000
Total incoming resources
146,732
602
18.382
165,716
260,643
Transfers to MfA Zambia
101,118
101,118
128,500
Stsff costs
Propety
Capital Expenditure
19,600
UK Costs
11,382
25
11,407
9,409
Loan Repayments
Zambian Costs
5,000
5,000
7,300
Restricted Funds for IT block and toolboxes
48,382
48,382
15,000
Total resources used
117,501
25
48,382
165,907
179,809
Net incoming l outgoing resources before transfer
29,231
577
(30,000)
(192)
80,834
Page 7of 15

Signed:
Date:
Name:
Mike Stubbs
Relevant professional
qualification(s) or body (if
any):
None
Address:
6 Windy Wood, Godalming, Surrey GU7 1XX
Section B
Disclosure
Only complete if the examiner needs to highlight material problems.
Give here brief details of
any items that the
examiner wishes to
disclose.
Page6of15

(HARITY
COMM￿$10
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report
Report to the trustees/
members of
Mechanics for Africa
On accounts for the year
ended
31 December 2024
Charity no
(if any)
1086333
Set out on pages
7t011
Respective responsibilities The charity's 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 examination, 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 ￿cOUntIng requirements of the Charities Act
have not been met; or
to which, in my opinion, attention should be drawn in order to enable a
proper undersLqnding of the accounts to be reached.
Page 5 of15

Reserves policy
The Trustees maintain a Reserve through a Designated Fund. This reserve is currently
£50,577 and represents the operating cost of the college operating in Zambia for a period of
up to 3 months.
During the year an account was reopened with CAF Bank to hold the Designated Fund
monies.
Funds
At 31 December 2024 the total funds were £109,266 comprising
Unrestricted General Fund of £58,688
Unrestricted Designated Fund in accordance with the Reserves policy of £50,577
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 .
*.Lo.25
Page4of15

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 to include
more churches, individual donors, legacies and grants.
During 2024 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
MfA is prioritising 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 2025.
MfAZ successfully put in place a process allow it to raise further funds directly from the US
during the year and first donations have been received. MfAZ plans further fundraising
activities in 2025.
The Trustees express their appreciation for the enormous commitment shown by the team of
over twenty college 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 to the operation of
the college include:
Retention of teaching staff
Operating in a developing country
Fluctuations in exchange rate and inflation
Extent of funds required from MfA to run the expanding college
Such risks are reviewed at Trustees, meetings, and appropriate measures are put in place to
mitigate them.
Page3 of15

The Trustees present their report together with the financial statements of the charity for the
period ended 31 December 2024.
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 support 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-Forester
Peter Herring
Paul Cannings (Treasurer)
Susie Mooney (Deputy Chair)
Steven Bell (appointed in the year)
Kenneth Hobbs (appointed in the year)
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).
The primary activity of the charity has been to support the training of local Zambian students
at the college in Ndola in motor mechanics and life skills. Specific activities of the college in
2024 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 further students from the area around Ndola, Zambia with a special focus
on recruiting from the poorest communities
All new students who enrolled after January 2023 have been provided with a laptop
and will be taught how to drive as part of their course. A specific donation in 2024 allowed all
mechanics graduates to be given a toolbox on graduation in 2025.
With the introduction of a new course in IT and data processing it is hoped that more
women will be attracted to the college. Over one quarter of the students currently attending
the college are women.
£45,000 of grants and donations for the building of facilities to teach the new course
including a new classroom were received in 2023. The new buildings were completed in
2024 and are now in full use.
Page 2of15

MECHANICS
FOR AFRICA
www.mechanicsforafrica.com
MECHANICS FOR AFRICA
REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
Registered Charity number: 1086333
Page 1 of 15