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2025-12-31-accounts

MECHANICS FOR AFRICA

www.mechanicsforafrica.com

MECHANICS FOR AFRICA

REPORT ANDFINANCIALSTATEMENTS

FORTHEPERIOD ENDED31DECEMBER2025
Registered Charitynumber:1086333
Page1of15
The[Trustees][present]theirreport[together]withthefinancial[statements][of][the][charity][for][ the]
period[ended][31][December][2025.]

Origin, objectives and[principal] aims

Themembers[of][Milford][Baptist][Church][formed Mechanics][for]Africa[(MfA)]as[ an]
unincorporatedassociationon21January [2001.]Itwassubsequently[registered][as][charity]
number1086333[on][26][April]2001.
Theprincipal[address][is][Milford][Baptist][Church,][New]Road,Milford,Godalming,Surrey,
England,GU8[ 5BE.]
Theobjectsofthecharityas[stated]initsconstitution[are][ the][advancement]ofeducationand
thereliefoffinancialhardshipand/orpovertyinSouthernAfrica,principallyZambia.
The[present,]principal[aim][is][to][support][a][training][college][for][motor mechanics]inZambia,
givingyoung,[underprivileged]Africansskillsfor[life.][This][is][pursued][ through][an][associated]
Zambian-registeredcharity,[Mechanics][for][Africa][Zambia][(MÍAZ).]

Trustees

The[Trustees]who[served][ during][the][year][are][as][follows:]

4. Peter Herring

Review of activities, operations and[risks]

TheCharitywasofficiallylaunched[on] 7[April][2001][at][Milford][Baptist][Church,][ Surrey,][UK][by]
theformerpatronofMechanicsforAfrica, BaronessBottomleyofNettlestone(formerlyRight
Hon.[Virginia][Bottomley).]
Theprimary[activity]ofthecharityhas[been][to][support][the][training][of][local][ Zambian][students]
atthecollegeinNdolainmotormechanicsandlifeskills.Specificactivitiesofthecollegein
2025have[included:]
1Continued trainingof studentsinmotormechanicsandinlifeskillswithTEVETA
examinations[sat][ towards][ the][end][of][the][year.]
2Admissionoffurtherstudentsfromthearea aroundNdola,Zambiawithaspecialfocus
onrecruitingfrom[the][poorest][communities]
3Allnewstudents whoenrolledafter January 2023havebeenprovidedwithalaptop
andwilbe taughthowtodriveas partoftheir course.Aspecificdonationin2025 allowedal
mechanicsgraduatestobegivenatoolboxongraduationin2026.
4.Withtheintroductionofnewcoursesitishopedthatmorewomenwillbeattractedto
the college.Approximatelyonethird ofthestudentscurrentlyattendingthecollegeare
women.
The economy in Zambiahascontinuedto face challengeswithhighinflationforbothwages
andimportedgoods.Thishasimpacted thecollegethroughincreasedcosts.
Page2[of][15]
Local fundraisingintheUKhascontinuedandthe donorbasehasbeenwidenedtoinclude
more churches,individualdonors,legaciesandgrants.Amatchedfundingappeal through
BigGive waslaunched successfullyin2025 andwe hopetorepeatthisin2026.
During2025 the Trusteesagain undertookareviewofpolicies, nonewpolicies wereadopted
andall policieswill continueto bereviewedannually.

Plans forthe future

MEAisprioritisingfundraisingwithanoutsourcedfundraisingresourceleadinganumber of
newinitiatives.Plansareinplacetocontinuethewideningof our donorbasein2026.
MÍAZsuccessfullyputinplaceaprocess toallowittoraisefurtherfundsdirectly fromtheUS
duringthe year andfirstdonationshavebeenreceived.MAZplansfurtherUSfundraising
activities in2026.
TheTrusteesexpress their appreciationfortheenormouscommitnentshownby theteamof
over twenty collegeemployeesinZambia,ledbythe CEOGwanireKalombe, whobeganas
CEOin March2021.Gwanirebroughta freshandenvigoratingapproachtothecollege.We
lookforvwardto her successor,ShemChitambo, continuingthe ambitiousplanstogrowthe
s�ze andscopeoftheactivitiesofthecollege,whilstkeepingaclearfocusonprovidingthe
poorestwithanexcellenteducation,asolid grounding inlifeskills,and good job prospects.

Governance

Governancehasbeenprovidedby the TrusteesofMfAinaccordance withtheConstitution.
TheTrustees meeteverytwomonthswithadditionalmeetingsfor specificissuessuchas
fundraisingstrategy,recruitmentandbudget setting.At eachregularmeeting the Treasurer
presentsmanagementaccountstoensure carefulgovernanceoftheCharity'smoniesis
maintained.
Theindividualswhoare the Trusteesof MfAare alsothemajorityoftheTrusteesofMfAZ
thusensuringa seamlesslinkbetweenthecharity's fundraisingandoperationaldelivery.
TheTrusteesandmanyothervolunteershaveworkedhardwhetherasfundraisers,
administrators,treasurer,projectproponents,prayerpartners,plannersorinotherways.We
thank themallsincerely.

Risks

Ourbusinessplanincorporatesadetailedassessmentofriskstotheprojectandour
responses[to][these.]
Themajor obvious riskislackoffundingandbecauseofthis theTrusteesdevote
considerableeffort tobudget developmentandmanagement.Other risksto the operationof
thecollegeinclude:
Extentoffundsrequiredfrom MfAtoruntheexpandingcollege
Suchrisksare reviewedatTrustees'meetings,andappropriatemeasuresareputinplaceto
mitigatethem.
Page 3of15

Reserves policy

The[Trustees][maintain]Reserve[through][an]unrestricted[Designated][Fund][held][at][ CAF]
Bank.[This][reserve][is][currently][£51,487][and][represents][the][ operating]cost[of][the][college]
inZambia[for][a][period]of at[least]3[ months.]
operating

Funds

Statement[of Trustee's][ responsibilities]

Theperioddeficit[Charities][for]that[ that][give][Act][period.]a[ true][ requires][and]Inpreparingthe[fair] Trustees[view]those[of][the][to] financial[state][prepare][of][affairs][statements,][financial][ of][ the][statements][the][charity][Trusteesare][and][for][ each][of][the][ required][financial][surplusor]to:
TheTrustees[are][ responsible]forkeeping[proper][accounting][records][that][disclose]with
[time][the][financial][position][of][the][charity.][They][are][ also]
reasonable[accuracyatany]
responsiblefor safeguarding[the][ assets][of][the][charity][and][hence][for][ taking][reasonable steps]
for the[prevention]anddetectionoffraud[and][other]irregularities.
By[Order][ of][the][Board][of][ Trustees]
RichardRowe....[Date]
Chair
Page[4][of][15]

CHARITY Independent[examiner's][report][on][the] COMMISSION accounts

SectionA
Independent[Examiner'sReport]
Reportto[the][trustees/Mechanics][for][ Africa]
members[of]
Onaccounts[for][the][year31][December2025]
ended
Charityno1086333

(if any)

Setoutonpages7 to11
Respectiveoftrustees[responsibilities]andexaminerThecharity'scharity'strusteestrusteesconsiderareresponsiblethat[an][audit]foristhenotpreparationrequiredforofthisthe[year]accounts.[under]The[section]
144oftheCharitiesAct2011[(the][Charities]Act)andthatanindependent
examination[is][needed.]
Itismyresponsibilityto:
examinethe[accounts][under][section]145[of][the]CharitiesAct.
to[follow][the][procedures][ laid][down][ in][the][ general]Directionsgiven [by]
the[Charity]Commission(under section145(5)(b)oftheCharitiesAct, and
tostatewhether[particular]mattershavecome[to] my[attention.]
Basis of independentMyexamination [was][carried]out[in][accordance with][general]Directionsgiven [by]
examiner's[statement]theCharityCommission.Anexamination[includes]areview[of][ the][accounting]
recordskept [by][the][charity]and[a][comparison][of][the][accounts][ presented]with
thoserecords.Italsoincludesconsiderationof [any][unusual][items][or][disclosures]
intheaccounts,andseekingexplanationsfromthetrusteesconcerning anysuch
matters.Theprocedures[undertakendo][not][provide][all][the][evidence][that][would]
berequiredinanaudit,[and][consequently no][opinion][is][given][as][to][whether][the]
accounts[present]atrueandfairviewandthe[report]islimitedtothose[matters]
setoutinthestatement[below.]
Independent[In][connectionwith][ my][examination,no][matter][has][ come][ to][ my][attention](other
than thatdisclosedbelow*)
examiner's1whichgivesmereasonablecausetobelievethatin,[any][material]respect,
statemnent
therequirements:
tokeepaccounting[records]inaccordancewith[section]130ofthe
CharitiesAct;and
toprepareaccounts [which][accord with][the][accounting][records]and
complywiththeaccounting [requirementsof][ the]CharitiesAct
havenot beenmet;or
2.towhich,[in] my[opinion,]attentionshouldbedrawninorder toenablea
[the][accounts][to][be][reached.]
properunderstanding [of]
Page5[of][15]
Signed:
Date:
Name:MichaelStubbs
RelevantprofessionalNone
qualification(s)orbody(if
any):
Address:FallowHouse, FarmClose,Warnham, VWestSussexRH123QT
SectionBDisclosure
Onlycomplete if theexaminerneeds tohighlightmaterialproblems.
Giveherebriefdetailsof
anyitems that the
examinerwishesto
disclose.
Page6of15

MECHANICS FOR AFRICA STATEMENTOF FINANCIAL[ACTIVITIES]

Forthe[period]ended[31][December][2025]
Unrestricted Unrestricted
General Designated Restricted Total 2024
funds funds funds funds Total funds
Incoming resources
Incomingresources
Voluntary
income (Donations
and Gifts) 93,729 93,729 119,480
Voluntary
income (recoverable
under Gift Aid) 21,947 21,947 20,237
Activities for generating funds 34,270 34,270 3,651
Activities for generating funds (recoverable under GA) 20,000 20,000 1,125
Loans
Investment
Income (Bank Interest)
970 970 602
Other
incoming
resources
(Rent)
2,239
Restricted
Funds for |T block and toolboxes
18,382
Total
incoming resources
169,946 970 170,916 165,716
Transfers
to MfA Zambia
161,450 161,450 101,118
Staff costs
Property
Capital
Expenditure
UK Costs 4,260 60 4,320 11,407
Loan Repayments
Zambian Costs 5,022 5,022 5,000
Restricted
Funds for IT block and toolboxes
48,382
Total resources used 170,731 60 170,791 165,907
Net incoming
/outgoing resources before
transfer (785) 910 125 (192)
Page7 of15
Transfers
Gross transfers between funds - in
Gross transfers between funds - out
Net incoming / (outgoing)before other gains / losses (785) 910 125 (192)
Other recognisedgains / losses
Gains / losses on investment assets
Gainson revaluation,
fixed
assets, charity's Own use
Net movement in funds (785) 910 125 (192)
Total
funds brought forward
58,688 50,577 109,265 109,457
Total
funds carried
forward
57,903 51,487 109,390 109,265
Represented by
Unrestricted
General
fund
57.903 57,903 58,688
Designated
Reserves 51,487 51,487 50,577
Restricted
Restricted
Funds for IT block
and toolboxes
Theresultsdetailedabove are derivedwhollyfromcontinuingoperations.Thereare norecognised
gainsorlossesotherthanthose passingthroughthe StatementofFinancialActivities.
Theattachednotesformapartof thesefinancialstatements.
Page 8[ of][15]

MECHANICS FOR AFRICA Balance[sheet] as[at][31][December][2025]

Class Description 2025 2024
Fixed Assets
CurrentAssets
Current Account 57,903 58.688
CAF Bank 51,487 50,577
Cash at Bank 109,390 109,266
Current Liabilities
Loans
Net CurrentAssets 109,390 109,266
Representedby funds
Unrestricted - General 57,903 58,688
51,487 50,577
Unrestricted - Designated
Restricted
Restricted
loan
109,390 109,266
Statemnentof assets and liabilities as at31 December 2025
Unrestricted
General Designated Restricted Endowment 2025 2024
Currentassets
Current Account 57,903 57,903 58,688
CAF Gold Savingsaccount 51,487 51,487 50,577
Current Liabilities
Loans
Grand total 57,903 51,487 109,390 109,266
Statemnent[of assets][and][liabilities][ as][at31][December][2025]
Page9[ of][15]
Fundmovement[by][ type] as[at][ 31][December][2025]
nd movement by type asat 31 De cember 202 5
Opening Incoming Outgoing Transfers Gains/losses Closing
Unrestricted- General 58,688 169,946 (170,731) 57,903
Unrestricted - Designated 50,577 970 (60) 51,487
Restricted
Restricted loan
Grand total 109,266 170,916 (170,791) 109,390
ApprovedbytheTrusteesandsignedontheir behalfby:-
Date
Theattachednotesform apartof thesefinancial statements.
Page10of15

MECHANICS FOR AFRICA NOTES TO THE FINANCIAL STATEMENTS

Fortheperiodended31December 2025

1. ACCOUNTING POLICIES

Thefollowingaccountingpolicieshavebeenusedconsistentlyindealingwithitems
whichareconsideredmaterialinrelation tothefinancialstatements.

Accounting convention

Thefinancialstatementshavebeenpreparedunder thehistoricalcostconventionandin
accordance withapplicableaccountingstandardsandtheaccountingStatement of
RecommendedPractice("AccountingbyCharities").

Fund accounting

Unrestrictedfundscompriseaccumulated surpluses and deficits ontheGeneral Fund.They
are availablefor useatthediscretionofTrusteesinfurtheranceofthecharity'sgeneral
objectives.
DesignatedfundsareamountsthathavebeenputasideatthediscretionofTrustees.
Restrictedfundsarefundssubjecttospecificrestricted conditionsimposedby thedonors.

Incoming resources

Incomingresourcesrepresentthetotalincomereceivableduringtheperiodcomprising
donations,giftsandassociatedincometaxrecoverableundergiftaid,fundraisingand
appeals[income,]and[ bank][interest.]
Allloansare interest freewithnorepaymentterms.

Resources expended

DirectcharitableexpenditurerepresentsthecostsoftheprincipalactivitiesoftheChaity.It
includesstaffcoststhatare directly attributabletotheseactivities.

FUNDS

Asat31December 2025thefundsare a mixtureofgeneral,restrictedanddesignatedas are
shownonthe Statement ofFinancialActivities.
TheDesignatedFundcomprisestheReserveFundinaccordance withtheReservespolicy.
TheRestrictedFundrepresenteda grant for theIT classroom andtoolboxesat the endof
2024which wasusedforthosepurposesin2025.
Page11of[15]

MECHANICS FOR AFRICA NOTES TO THE FINANCIAL STATEMENTS

For theperiodended31December2025 (continued)

Analysis of income and expenditure

Income

Incoming resources - Voluntary income (Donations and Gifts)

General Designated Restricted Endowment 2025 2024
12-1 - Gifts 76,562 76.562 81,424
I2-4- Standing Orders* 7,075 7,075 6,980
12-5 -Gift Aid Refund 5,892 5,892 25,876
12-6 - MBC Gifts 4,200 4,200 5,200
Total 93,729 93,729 119,480

Incoming resources -Voluntary income (recoverableunder Gift Aid)

General Designated Restricted Endowment 2025 2024
11-1 - Gift Aid Gifts 3,477 3,477 500
I1-4- Gift Aided Standing Orders* 18,470 18,470 19,737
Total 21,947 21,947 20,237

Incoming resources -Activities forgeneratingfunds

T
Unrestricted Designated Restricted Endowment 2025 2024
11-2 - Fundraising- Gift Aided 20,000 20,000 3,651
12-2 - Fundraising -non-GA 34,270 34,270 1,125
Total 54,270 54,270 4,776

Incoming resources - Investment Income (Bank Interest)

Unrestricted Designated Restricted Endowment 2025 2024
I4-1 - Bank interest 970 970 602
Total 970 970 602
Page12of[15]

Incoming resources - Other incoming resources

Unrestricted Designated Restricted Endowment 2025 2024
12- Property Rental 2,239
I3-3- Loans
Total 2,239

Restricted Fund

Unrestricted Designated Restricted Endowment 2025 2024
13-1 - Restricted Funds for IT block
and toolboxes - Gift Aided
I3-2 - Restricted Funds for IT block 18,382
and toolboxes -non-GA
Total 18,382
* Standingordersarenolonger shown splitbetweensponsorshipand other
Page13 of[15]

Expenditure

Transfers[to] MfA[Zambia]

Unrestricted Designated Restricted Endowment 2025 2024
02-1 - Transfers to MfA Zambia 161,450 161,450 101,118
Total 161.450 161,450 101,118

Staffcosts

Unrestricted Designated Restricted Endowment 2025 2024
01-1 -Staff
Salaries from
UK*
-2-National
Insurance
Payment
01-3 - Income Tax Payment
01-4 - Pension Payments
-5-Fundraising
Staf
Total

Property - Capital Expenditure

Unrestricted Designated Restricted Endowment. 2025 2024
03-1 -Capital Expenditure - Property
03-2 -Capital Expenditure - Equip
Total

UK Costs

K Costs
Unrestricted Designated Restricted Endowment 2025 2024
04-1 -Travel
& Subsistence
04-2 -Consumables
04-3 - Training
O4-4 - Insurance 359 359 346
O4-5– Fundraising 3,672 3,672 10,946
04-6 - Miscellaneous costs
O8-1 - Bank charges 229 60 289 115
Total 4,260 60 4,320 11,407
Page[14][of][ 15]

Loan Repayments

Unrestricted Designated Restricted Endowment 2025 2024
O7 -Loan Repayments
Total

Zambian Costs

Unrestricted Designated Restricted Endowment 2025 2024
05-1
- Exams
fees and materials 317 317
O5-2- Freight &
Travel Costs
1,705 1,705
05-3- Miscellaneous Zambian 3,000 3,000 3,000
Costs**
05-4 –School Fees 2,000
Total 5,022 5,022 5.000

The costs of the Ndola

management[team][are][paid]bythe
collegedirectlyotherthancertain
incrementswhicharestill paid
fromtheUK.

Discretionary Fund

Unrestricted Designated Restricted Endowment 2025 2024
O6 - Restricted Funds for |T block 48,382
and toolboxes
Total 48,382
Page[15][of][15]