CHARITY REGISTRATION NUMBER.. 1093115 Medical & Educational Aid to Kenya (MEAK) Unaudited Financial Ststements 31 December 2023 Medical & Educational Aid to Kenya {MEAK) Financial Statements Year ended 31 December 2023 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements Medical & Educational Aid to Kenya (MEAK) Trustees, Annual Report Year ended 31 December 2023 The trustees present their rep)rt and the unaudited fnancial statements oflhe charity for the year ended 310ecember 2023. The financial statements have been prepared in a￿ordan￿ with the aexounting policies sel out in Note 2 to the accounts. Chairfs report Mèak 8njoyed another 5￿cessful year in 2023 supporting people in need in Kenya. We spent approximately £140K on various projects to improve the situation for the disadvantaged and underprivileged, and we extend our gratitude to our generous donors who. appreciating what we are seeking to achieve, have readily added Iheir support. The end of year report details our achievements which included seven feetjing missions, providing essential foodstuffs for approximately 27,500 people. Medical & Educational Aid to Kenya (MEAK) Trustees. Annual Report (¢ortlnu•dJ Year ended 31 December 2023 Reference and administrative detalls Reglstered charity name Medical & Educational Aid to Kenya (MEAK) Charity registration number 1093115 Principal office "Cranford" 134 Welcomes Road Kenley Surrey CR8 SHH England Websitè http'.lfvwM.meak.orgl The trustees M P Belliere D J Belliere M J Nighy M Fels (Resigned 0110112024) B Orthwein A E Savis Independent examlner McBrides Assurance Services Limited Nexus House 2 Clay Road Sidcup. Kent DA14 5DA Structure, governance and management Governing Document.. Declaration of Trust executed on 3rd June 2(M)2. Charity Reglstration.. Registered on 24th July 2C(12. number 1093115. Organisation= The Trustees control and manage the Charty. Trustees". The Trustees named above have acted for the 51t￿le period of this report Trustee Selection Method= Selection of Trustees consists of persons able to make a contrilxrtion to the Ch8rity- Appointment is by resolution of the trustees passed at a Special Meeting. Risk Managemenl- The major risks to which Ihe charity 15 exp¢)sed have been reviewed, and systems have been established to mitigate those risks. Medical & Educational Aid to Kenya {MEAK) Trustees. Annual RepOrtfctxK￿dJ Year ended 31 December 2023 Objectives and actlvltles The relief of sickness. poverty. the preservation and protection of public health and the advancement of educ81ion in Kenya and neighbouring countries. The activities carried out by MEAK are ￿ the public benefit. and in furtherance of its objectives are the raising of money and support to initiate and undertake projects in four broad recurring areas. Achlevements and perfomiance Feedin ramme.. During 2023 MEAK carried out seven feeding programmes providing approximately 3 weeks foodstuffs (maize, beans, rice, millet etcl to approximately 27,5CQ Samburu tribespeople. Since the start of the pandemic and the onset of the famine in central Kenya. MEAK has organized and run a totsl of 30 feeding mission, feeding well over 100,CQO people. Water ro eds.. MEAK raised and provided funds for the maintenance and seNicing of tK)reholes and solar powered wells providing clean water to approximately 26.OCN) people. Additionally, MEAK designed and provided a borehole water to a sch¢￿] at Ndaragwa. to make available sufficient water to provide an irrigation system where farming principles could be demonstrated and taught. The project produces 20,000 litres of crystal clean water per hour, including the almost total elimination of water borne diseases such as dysentery. diarrhoea, cholera, elc. Further funding was provided for the establishment of 32 animal-friendly drinking pools. ensuring the safety of wildlife, particularly elephants, as they desperately seek to get lo the water without the risk of falling or being trapped in wells designed purely for access by humans e missions- Three eye missions were carried out in 2023. These missions resulted in a total of 589 eye procedures, predominantly calaraci surgeries. MEAK also dislribuled approximately 7,000 eye drops of various vitamins, and medicines, along with 2,070 reading and sunglasses, inGludin9 a small quantity with pholo chromali¢ lenses. Financial review Financial Review and reserve The Trustees endeavour to maintain sufficient reserves throughout the year to pay for known liabilities. Al the period end the Charity had reseNes of £143.393 (2022: £174.446). Income: A total of £109,980 (2022.. £166.708) was receive(I during Ihe year to fund medical missions and related support costs. endtiure". Resource expenses on Charitable Activities increased in Ihe year to £142.300 {2022.' £110,943). Grant Makin oli Grants are made when appropriate and in furtherance of the Charitys objectives. Investment Selection Other than the holding of monies in I￿rrent and short-lemi deposit accounts, no other investments have been made in the accounting period. ecific Investment.. There are no specific investment powers. Medlcal & Educational Aid to Kenya {MEAK) Trustees, Annual Report (continued) Year ended 31 December 2023 Plans for futurè periods We anticipate Ihat we will be doing far less of these feeding missions in 2024 as the Impact from the Covid pandemic abates. and life relums to nomtslity. Howover, there are still areas wherè thè estsblished famlne still Impacts on the indigenous population. so we have not entirely ruled out offerlng occasional halp in these areas. We have been asked by Ihe local aulhorities to mount eye rnr3sions to varfous remote outposts in Kenya and w8 are antlclpating carrying out at least four eye missions during 2024 and are planning trips to Elburgon, Walir. Mandera 2nd Moyalè, It can b8 expecled that we wlll b8 able to Garry out a total of be￿8£n 800 and 900 ¢alaract operatK>ns during th8se trips. Itls anticipated that MEAK will continue to support the prlmary school in Ndaragwa. Our collaborators, The March to the Top Foundation. have also invested sponsorshlp In this praiseworthy establlshment funding direct to the school,1 the building of a new dassroom built In stone, and also committing to the construction of a new kitchen and dining hall. Slmilarly, MEAK proposes to build further stone classrooms and an administratols office durlng 2024.Tha school has made enormous 5tride5 forward following the MEAK fund8d borehola thal wag insta118d In 2023 and we are 811 keen to see the Improvements continue. Regrettably the project to provlde a new heart and lung pump to Coast Provlnclal General Hospital is likely lo fail, as our group of sponsors have been unable to secure sufficient pledges to allow us to proceed. Perhaps Ihls Is something for future y&ars. 2024 will be the 30th year since MEAK was established and we are anticipaling another productlve year in 2024. Our thanks go lo all our friends and donors who have been with us on this joumey, and we look forward to reportlng on our projects going forward. The trustees, annual repcrfi was approved on&.. .ict....R¢A4k.. and signed on behalf of th8 board of trustees by: M P Belliere Twstee J Belliere Truste8 Medical & Educational Aid to Kenya {MEAK) Independent Examiner's Report to the Trustees of Medical & Educational Aid to Kenya (MEAK) Year ended 31 December 2023 I report lo the trustees on my examination of the financial statements of Independent Examine¢s Report to the Trustees of Medical & Educational Aid to Kenya (MEAK) {'the charity,) for the year ended 31 December 2023 which comprise the Statement of Financial Activities, the Balance Sheet and related noles. This report is made solely lo the charily's trustees. as a body. in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state lo the charity's trustees those matters l am required lo slate to them in this report and for no other purpose. To the fullest extent permitted by law, I do not a¢￿pt or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report. or for the opinions I have formed. Responslbllltles and basls of report As the Iruslees of the charity. you are responsible for the preparation of Ihe financial statements in accordance with the requirements of the Charities Act 2011 ('the Acl,). I report in respect of my examination of the charity's financial statements carried out under seclion 145 of the Act and in carrying out my examination I have fouowed all the applicable Direclh)ns given by the Charity Commission under section 145{5)Ibl of the Acl. An independent examination does nol involve gathering all the evidenc8 that would b8 required in an 8udit and consequently does not cover all Ihe matters Ihat an auditor considers in giving their opinion on the financial slatemenls. The planning and conduct of an audit go beyond Ihe limited assurance that an independent examination can provide. Consequenlly, l express no opinion as lo whelher the financial statements present a'true and fairf view. and my report is limited lo those specific matters sel out in the independent examiners slalement. Independent examiners statement I have completed my examination. I confirm that rK) material matters have come lo my attention in connection with the examination giving me cause to believe that in any material respect: > accounting records were not kept in respect ot the charity as required by se¢tKin 130 ofthe Act, or > the financial statements do not accord with those reo)r(Is' or the financial slalemenls do not compty with the applicable requirements concerning the form and conlenl of accounts set OLrt in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts gbve a 'true and fair view which is not a matter considered as part of an independent exam1r￿l10n. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. drew Warren, FCA For and on behalf of McBrides Assuran￿ Servi￿5 Lymited Nexus House 2 Cray Road Sidcup. Kent DA14 5DA Medical & Educational Aid to Kenya (MEAK) Statement of Financial Activities Year ended 31 December 2023 2023 Unrestrtcted funds Total funds Total funds 2022 Notè Income and endovmients Donations and legaGies Investment income 109,980 1.267 109,980 1.268 166,593 115 Total Income 111,247 111,247 166,708 Expendlture Expenditure on charitable activities Totsl expenditure 142.300 142.300 142,3fy) 142,300 110,943 110,943 Net incomel(expenditure} and net movement in funds {31,053) 131,0531 55,765 Reconciliation of funds Total funds brought forward Total funds carried forward 174,446 174.446 118.681 143,393 143,393 174,446 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Th8 notss on pages 8 to 12 forrn part of those flnanclal statamgnts. Medical & Educational Aid to Kenya (MEAK) Statement of Financlal Position 31 December 2023 2023 2022 Note CuTr8nt assets Cash at bank and In hand 143,393 174,446 Net current assets 143.393 174.446 Total assets less current liabilities 143.393 174.446 Funds OT the charlty Jiirestricted funds 143,393 174,446 'roi'al eharlty.tunds 11 143,393 "rhese financial statemants were approved by the board of trustees and authorised for Issue on 7R.-.IP...Eo2.4lan¢ are slgned on behalf of th8 board W. M P Belllere Trustee elliere Trustee The notes on pages 8 to 12 foTm part ofthe5e financlal statemens ts. Medical & Educational Aid to Kenya (MEAK) Notes to the Financial Statements Year ended 31 December 2023 General infomiation The ch8rity is a public benefit entity and a registered charty in England and Wales and 15 unincorporated. The address of the principal office is "Cranford" 134 Welcomes Road. Kenley, Surrey. CR8 SHH, England. Statement of compllance These ffinancial statemenls have been prepared in accordance with the Statement of Recommended Practice; Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Repoityng Standard applicable in the UK and Republic of Ireland (FRS 1021° (The Charities SORP). wth the Financial Reporting Standard applicable in the United lQngdom and Republic of Ireland fFRS102°) and with the Charilies Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102. The Charities (Accounts and Reports) Regulations 2008 (Ihe '2008Regulations') requires ch8ri1ies to prepare their accounls in accordance with 'Accounting and Reporting by Charities- Statement of Recommended Practice effeGlive from 1 April 2005, but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial slalements in accordance with new Charities SORP., this departure from Ihe 2008 Regulations is believed to be necessary for these financial ststements lo giv8 8 'lrue and fair view,. Accountlng pollcles Basis of preparatlon The financial slatements have been prepared on the accnjals b8SiS. The financlal ststements are prepared in sterfing. which is the functional Currency of th8 entsty. Going concern There are no material uncertainties about the charity's ability to continue. Judgements and key sources of estimation uncertalnty The preparation of the financial statements requires management to make judgemenls, estimates and assumptions that affect the amounts reported. These estimates and judgements are ntinually reviewed and are based on experience and other factors, including expectations of fvture events Ihat are believed to be reasonable under the circumstances. Fund accountlng Unrestricted fvjnds are available for use at the discretion of the trustees to further any of the ¢harity's purposes. Designated funds are unrestricted fijnds eamarked by the trustees lor parbcular future project or commitment. Restricied funds are subj'ected to restrictions on their expenditure dedared by the donor or through the teTm5 of an appeal and fall into one of ￿ sub-classes". restricted ir)come fijnds or endowment funds. Medical & Educational Aid to Kenya (MEAK) Notes to the Financial Statements (¢ondnuedJ Year ended 31 Decernber 2023 Accounting policies (conttftuedj Incomlng resources Al incoming resources are included in the statement of financial activities when entidement has passed to the charity., il is probable that the economic benefits associated with the transaction will flow to the charity and Ihe amount can be reliably m8asured. The following specific policies are applied lo particular categories of income.. income from donations or grants is recognised when there is eviden￿ of entitlement to the gift. re￿Ipl is probable and its amount can be measured reliably. gift aid reclaimable on donations to the charty is included with the amount received. legacy income is recognised when receipt is probable and entitlement 1$ established. income from donated goods is measured at the fair value of the goods unless this is imprartical to measure reliably. in which case the value is derived from the cost lo the donor or the estimated resale value. Donated facilities and services are recognised in the account8 when received il the value can be reliably measured. No amounls are included for the conlribution of gener81 volunteers. income Irom contracts for the suppty of services is recognised with the delivery of th8 ¢onlraded servl¢e. Thts is classified as unrestricted fvnds unless there is a ￿ntraCtUal requirement for il to be spent on a particular purpose and returned if unspent, in which case it May be regarded as reslricted. Resources expended Expenditure is recognised on an a¢¢ruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered. and is dassified urKler headings of the stalement of financial activities lo which it relates: expenditure on raising fvnds includes Ihe costs of all fundraising activities. events. non- charitable trading activities. and the sale of donated goods. expenditure on chantable activities includes all costs incurred by a charity in undertaking activities that further ils charitable aims for the benefit of ils beneficiaries, including those support costs and Gosts relating to the governance of the charity apportioned lo charilable activities. other expenditure Includes all expenditure that Is nerther related to raising lunds tor the chanty nor part of ils expenditure on charitable aclivities. expenditure on grants is recorded once the Trust has made unconditional commitment to pay the grant and this is communicated to the beneficiary or the grant has been paid, whichever 15 earlier. The Trust has not made any grant commitments of more than one year. All costs are allocated to expenditure categories reflecling the use of the resource. Direct costs attributable to a single activity are alloGated directly to Ihatactivty- Shared costs are apportioned betweon the activities thoy contributc to on a roasonablo, justifiablo and consistcnl basis. Medical & Educational Aid to Kenya (MEAK) Notes to the Financial Statements (continued) Year ended 31 December 2023 Donations and legacles Total Funds Total Funds 2023 2022 Donations Donations 109,980 166,593 Donations are raised from a variety of business arKI private donors. These are aclively encouraged by voluntary fundraising a¢livilies ￿dertaken by the charity. Investment In¢¢me Total Funds Total Funds 2023 2022 Bank interest receivable 1268 115 Expenditure on charltable actlvltles by fund type Unrestrtcled funds Total Funds 2023 Unrestricted Total Funds fund5 2022 Medical missions Support costs 140.065 140.C65 2.235 142,300 110.686 257 110,943 110,686 257 142,300 Expenditure on charitsble actlvltles by activlty type Activities undertaken directly Totsl funds 2023 Support costs Total fund 2022 Medical missions Support costs- fundraising Support costs - other 140,OS5 140,065 110,686 257 110.943 140.065 2.235 142.300 Medical and education aid consists of transportation of equipment from the UK to Kenya, and the support of Kenyan medical centres. Medical missions involve visits from UK medics to Kenya in order to provide medical assistance. Support costs all relate to charitable activities and are analysed into relevant categories as per the above. io Medical & Educational Aid to Kenya (MEAK) Notes to the Financial Statements (fjontinuedj Year ended 31 December 2023 Medical and educational aid Most of the medical equipment collected for distribution in Kenya has be&n donat&d to MEAK free of charge by UK hospitals and medical establishments who have not attributed value to it. In some cases, MEAK has arranged for donors lo pay suppliers dirèct for specific medical equipment that has been shipped to Kenya and donated to specific clinics. MEAK has not attributed value to any of these items tn the accounts. Stsff costs No salaries or wages have been paid to employees during the year (2022.. NS11. 10. Trustee remuneratlon and expenses No salaries or wages have been paid to the members of the committee during the year. Mr and Mrs Belliere are active truslees of MEAK. the charity they fomed, and Ihey undertake much of the organisational and supervisory work for il. This work includes journeys to, from and throughout Kenya lo arrange and supervise proper distribution of aid equipmenl, medical mission and the like. Supportive companies provide much of this travel and accomm¢2dalion free of Gharge. An aggregate amount of £Nil12022.' £Nil) has been spent on Ihe remainder of their travel, hotel, telephone. healthcare and Subsisten￿ costs on their trips. 11. Analysis of ¢haritsble funds Unrestrlcted funds At 31 December 2023 At 1 January 2023 Income Expenditure General funds 174,446 111.247 (142.300) 143,393 At 31 December 2022 At 1 January 2022 Income Expenditure Generd funds 118,681 166.708 (110,943) 174,446 12. Analysis of net assets between funds Unr•slrict9d Funds Total Funds 2023 Current assels 143.393 143,393 Unrestricted Total Funds Funds 2022 Current assets 174,446 174,446 Medical & Educational Aid to Kenya (MEAK) Notes to the Financial Statements (eontlnuèd) Year ended 31 December 2023 13. Related partles During the year. management & administfative services and warehouse space for storage of donated medical equipment was providecl free of charge to the charity by BSW Heating Limited rBSWI. BSW installs and services boilers and healing systems and is connected to the charity by reasons of its control by Mr M P Belliere. 12