CHARrrY REGISTRATION NUMBER: 1093115 Medical & Educational Aid to Kenya (MEAK) Unaudlted Financial Statements 31 December 2024
IvieoiGai th raucaTionai Ala io enya (MtAK) Financial Statements Year ended 31 December 2024 Page Trust8es' annual report Independent examine¢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 2024 The trust8&s present their report and the unaudited financial statements of th8 charTty for tha yaar onded 31 December 2024. The financial statemenis have been prepared in accordanc8 with the accounting poliGie5 set out in Note 2 to the accounts. Chalrfs report Meak enjoyed anoth8r satisfactory year In 2024 supportlng p8ople In naed In Kenya. We had many pleasing achiev8ments for the betterment of the Itves of many disadvantaged and underprivi18ged Kenyans, and we extend our gratitude to our generous donors who, appreciating what we are seeking to achieve, have r8adily added their support. Th8 and of year report detalls our achievemonts which included three eye missions. dent and educational missions.
Medical & Educational Aid to Kenya (MEAK) Trustees, Annual Report (eonllnued) Year ended 31 December 2024 Referenco and admÉnistrativo details Reglstered chaiity name Medical & Educational Aid to Kenya (MEAK) Charlty reglstratlon number 1093115 PrinGipal office 'Cranford" 134 Welcomes Road Kenley Surrey CR8 SHH England Webslto htlpJlwww.meak.or The trustees M P Belliere D J Belliere M J Nighy M Fels (Resigned 0110112024) B Orthwein A E Savis Independant examln¢r DJH Audil Llmtted Nexus House 2 Cray Road Sidcup, Kent DA14 5DA Structure, governance and management Governlng Document: Daclaratlon of Trust exocuted on 3rd June 2002. Charlty Reglstratlon: Reglsterad on 24th July 2002. number 1093115. Organlsation.. The Trustees control and manage the Charity. Trustees: The Trustegs named abov8 have acted for the whole period of this r8porL Trustee Selection Method: Selection of Trustees consists ot pèrsons able to make a contrlbutlon to the Chadty. Appolntment is by resolution of the trustees passed at a Spe¢ial Meetlng. Rlsk M8nag8ment: The major rfsks to which the charty is exposed have been reviewed, and systems have been established to mitigate those risks.
Medical & Educational Aid to Kenya (MEAK) Trustees. Annual Report (¢onrfnuedJ Year ended 31 December 2024 ObJectlvo5 and activitles The relief of sickness, povety, trt8 preservation and protection of public health and the advancement of education in Kenya and neighbouring countries. The activlties carried out by MEAK are for the public benefft, and in fvrtherance of its objectlves are the raising of money and support to initiate and undertake projecis in four broad recurring areas. Achievements and pèrformance ental Services Initiative Dunng 2024, MEAK identtfied an opportunity to expand dental care. By incorporating a dental taam into the mission, MEAK was able to offer much-needed relief to individuals suffering from oral heallh issues. This proved invaluable. signfficantly8nhan¢ing the impact ofthe mission and Improving overall wellbelng of the communlties MEAK serves. ducational Aid 2024 saw MEAK devoting a lot of tlma and effort to support small primary and junior school approximately 150 lQlometres North East of Nairobi, named J M Goodhope School, Ndaragwa. 2024 saw varlous prolects, induding provlding fire prevention. detsctton and Control equipment. MEAK also supplied 71 new mattresses. along with blankets, provided 50 new dassroom chairs and funded th6 construcilon of a ralsed stage in the new dining l assembly hall. Further fUrIng was provided to organise prof8sslonal development workshops for teacher8. and conducted fire drill trainings for both students and teachers. Further funding also provided Ihe maint8nanc8 and repaiment of 14 solar powered wells in Samburu, providing vllal water supply to over 50.000 peopl8. Three eye missions were Garried out in 2024. Th8s8 mlssions resulted in a total of 805 eye procedures, predominantly cataract surg6rlas. MEAK also distributed approximately 6,000 eye drops of various vitamins, and medicines. along with 2,323 reading and sunglasses. Flnanclal revlew inancial Review and reserve The Trustees endeavour to maintain SLrflldent reserves throughout the year to pay for known IlabSlltles. At the period end the Charity had reserves of £154,874 (2023: £143,393). Income: A total of £110,673 {2023: £109,980) was re¢eiv8d during the year to frjnd medical missions and related 5UPPOrt Costs. enditure: Resource expens88 on Charitable Actpiities decreased in the year to £101,277 (2023: £142,300). Grant Makin Grants are made when approprtal8 and in furtherance of Ihe Charivs objectives. Inv8slment Selection li Other than the holding of monies in current and 5hort-term deposit accounts. no other Investments hav8 been made in the accounting period. ecific Investment- There are no specific investment powers.
Medical & Educational Aid to Kenya (MEAK) Trustees. Annual Report (Mntlnu8d) Year ended 31 December 2024 Plans for future periods We aré anticipating another active year wtth regard to eye missions hoping to improve on th8 total 805, mainly cararact. procedures w8 completed in 2024. We will be providing further assistance to th8 J M Goodhope Academy, and have agreed to complement the splendid new kitchenl diningl assembly hall funded by the March to the Top Foundation, by providlng the kltchan equipment and dining room fumiture as w811 as 8re¢ting thè raised stage at one end of the hall. ME4K has agreed to provide funding to build a new blocK with four classroom5, an office and a store to be o)mpl8ted by late summer 2025. Wlth our available funds slightly ahead of the same period last year, MEAK plans to: Complete the new four classroom bloc at J M Goodhope Primary and junior School. and provlde further support for th6 scho. Mount three or four addilional eye misslons to remote areas, subject to securlng adequats funding Provide addltlonal teachlng alds and equipment to J M Gocmjhope School Explore the possibility of deploying a cardiology team to Coast Provlnce to triage patients for a potantional pa8diatric cardiac surgical mission later in 2025. 2024 has been the 30th yèar since MEAK was established and we are antlclpating another productive year in 2025. Our thanks go to all our friends and donors who have been with us thls journey, and we look forward to reporting t)n our projects going forward. The trustees, annual report was approved on .l.g.-10- 2£ trust8es by: and signed on behalf of th8 board of M P Belliere Trust88 J Belliere Trustee
Medical & Educational Aid to Kenya (MEAK) Independent Examlnerfs Report to the Trustees of Medical & Educational Aid to Kenya (MEAK) Year ended 31 December 2024 I report to th8 trustees on my examination of the finanGial statements of Indep8nd8nt Examlnels Report to the Trustees of Medical & Educationa5 Aid to Kenya (MEAK) {%he charity,) fcsr the y8ar end&d 31 December 2024 which Gomprise the Statement of Financial Activtlies. the Balance Sheet and related notes. This report is made sdely to the charit8 trustaas, as a body, in accordan¢e with section 145 of the Charities Act 2011. My work has been und8rtaken so that I might stat8 to the charlty's trustees those matters l am r8quired to state to th8m in this report and for no other purpose. To lh8 fu118St extent permitted by law, I do not accept or assume responsibility to anyone other than the charty and th8 charity's tNstses a5 a body, for my worl for this report. or for the opinions I have fomed. Responsibllltles and basls of report As the trustees of the charity. you ar8 responsible for the preparation of Ihe financlal slatements In eGcordan¢e wtth the requiremènts of the Charities Act 2011 {Ih8 ACV). I report in respect of my examination of the charity's finanGial stat8ments carried out under section 145 of the Act and In carrwng out my examination I have followed all the applicable Dir8¢tions given by the Charlty Commlssion under seGtion 145(5)(b) of the Act. An independent examinatton does not involve gathering all the evenCe that would b8 requlred In an gudit and consequently does not Cover all the matters that an auditor considers in gNing their opinlon on the financial statements. The planning and conduct of an audit go beyond the lim¢ted assurance that an independent examination can provide. Consequently, l express no opinion as to whether the flnanclal statements pr888nt a 'true and fairf wew, and my r8POrt Is Ilmited to th088 speclfic matters set oul in the Independent examin8rfs stetement. Independent examlnerfs statement I have completed my examlnation. I confinn that no materfal matters have wme to my attentSon in connection with the examination giving me cause to believe that in any material respect:
accountlng records were not kept in respect of the charfty as required by sectlon 130 of the Act., or the financial statemants do not accord wlth those records." or the financial statements do not compty wlth the applicabl8 r8quir8ments concerning the form and content of accounts set out in the Charities (Accounts and R8ports) Regulalions 2008 other than any requirement that the accounts give a 'true and fair view which Is not a matter considered as part of an independ6nl examination. I have no concems and have com8 across no other matters in connection vrith the examlnatlon to whlch attention should be drawn in this report in order to enable a proper underystanding of Ihe financial ststements to be reached. c) ' lot¥ Nigel Ling For and on behalf of DJH Audit Llmi18d Nexus House 2 Cray Road Sidcup. Kent DA14 5DA
Medical & Educational Aid to Kenya (MEAK) Statement of Financlal Activities Year ended 31 December 2024 2024 Unr8stricted funds Total funds Total funds 2023 Nots Income and endowments Donations and legacies Investment income 110,673 2,085 110,673 2.085 109,9BO 1,268 Total income 112.758 112,758 111,247 Expenditure Expenditure on charitable activiti8S Total expenditure 101,277 101,277 142.300 101.277 101.277 142.300 Net Incomel{expenditure) and net movement In funds 11,481 11.481 131.053) Reconclllatlon of funds Total funds brought forward Total funds carrled forward 143,393 154,874 143,393 154.874 174,446 143,393 The statement of financlal actlvities Includes all galns and losses ra(x>gn16ed in the year. All income and expenditure derive from continuing activities. Tho notes on pages 8 to 12 forni part of th•se financial $tatWnonts.
Medical & Educational Aid to Kenya (MEAK) ststement of Financial Position 31 December 2024 2024 2023 Noio Current assets Cash al bank and in hand 154,874 143,393 Net current assets 154,874 143,393 Total assets less current liabilitias 154.874 143,393 Funds of the Gharity Unrestricted funds 154,874 143,393 Total charlty funds 11 154.874 143.393 These flnanclal statements wére approved by the board of trust88s and authorlsed for Issue on .l8.-.io.-..?.f.. and are signed on behalf of Ihe board by: M P Belliere Trustee In Trustee The notss on page¥ 8 to 12 fo part of thBS• financlal statements.
Medical & Educational Aid to Kenya (MEAK) Notes to the Financial Statements Year ended 31 December 2024 Ganaral informallon The charity is a public bonefit enlity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 'Cranford" 134 Welcomes Road. Kenlay, Surrey¥ CR8 SHH, England. Statement of compliance Thesa financSal statem8nts have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reportlng by Charltie5 preparing their accounts in accordancè with the Financial Reporting Standard applicable in th8 UK and Republic of Ireland {FRS 1021" (The Charities SORP). with the Fin8nc4al Reporting Standard applicabl8 in th8 Untt8d Klngdom and Republic of Ireland ('FRS102") and with the Charities Act 2011. Tha charity m88ts the definilion of a publtc benefit entity as set out in FRS 102. The Charltles (Accounts and Reports) Regulations 2008 (the '2008R6gulations') r8qulr8s charitles to prepare their accounts in accordance with 'Accounting and Reporttng by Charities: Statem8nl of Recommended Practice effective from 1 April 2005, but this accounting slandard has sinc6 been withdrawn and has béen replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for th8S8 finandal 3tat8m&nts to give a 'true and fair view,. Accountlng pollcles 8a$l8 of preparatlon The financi81 statements have been pr8pared on the accruals basis. The financial statements are pr&pared In stsrllng, which is the functional currency of the entlty. Golng concern There are no material uncertalntles about the charitys ability to contlnue. Judgements and key sources of estlmatlon uncortalnty The preparation of the flnancial statements requires management to make judgements, estimat6s and assumptions that affect the amounts reported. These estimales and judgements are Continually reviewed and are based on experienc8 and other factors. including expectalioris of future events that are believed to be reasonable under the clrcumstances. Fund accountlng Unrestricted funds are avallable for use at the dls(Yetion of th8 irustees to further any of th8 charity's purposes. D8signat&d funds are unreslricted funds earniarked by the trustees for partIlar fuiure projeGt or commitment. Restricted funds are sub5ected to restrlctions on their expenditure declared by the donor orthrough the terms of an appeal and fall into one of SuEasSeS. restricted income funds or endowment fvnds.
Medical & Educational Aid to Kenya {MEAK) Notes to the Financial Statements frnntlnuedj Year endod 31 December 2024 Accounting pollcies (¢onUnue Incoming resourcas All incoming resources are included in the statement of financial a¢livitie5 when @ntitlemsnt has passed to the charity; il is probable that the 8conomic benefits associated wtth the transaction will flow to the charity and thg amount Can be reliably measured. The following specific policies are applied to partlar categories of income: income from donations or grants is recognised vthen Ihere Is evidence of entitlement to the gill receipt is probabl8 and its amount can be m8asur8d rallably. gift aid reclaimable on donations to the charity is indud8d with the amount recetved. legacy income is recognised wh8n recéipt Is probable and entidement is estsbllshed. income from donated goods Is measured at the fair value of the goods unless this 13 impractical to measure reliably. In which case the value is derived from th8 Cost to th9 donor or the estimated resale val¢Je. Donated falitieS and servIS are recognised in the accounts when received If the value G3n be reliably measured. No amounts are includéd for the Contribution of general volunteers. income from contracts ft)r the suppty of SeICe8 Is recognlsed wlth the delivery of the contra¢ted service. This is classffied as unrestricted funds unless there is a contractual requlremènt for it to be spent on 8 particular purpose and retumed rf unspent, In which case it may b8 regarded as restricled, Resources expended Exp8ndlture Is recognlsed on an accruals basls as a liabilty is incurr8d. Expendblure includes any VAT which cannot be fully recovered. and is clas81fied under headlngs ofthe 8tatsment of financial actlviliès to which st relatos: 8xpenditure on raising funds includes the costs of all fundraislng activitiès, events. non- charitable trading activities, and the sale of donated goods. expenditure on charilablé aclivities includes all costs Incurr8d by a charify in undertaklng activities that further its charitable aims for the benefit of its beneficiaries. includlng those support costs and costs relaling to the govemance of the charity apportioned to charitable activitles. other expenditure includes all expenditure that Is n81th8r related to raislng funds for the charity nor part of its expenditur8 on charitable a¢llvlties. oxpenditure on grants is recorded once the Trust has made uncondluonal 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 mMItMen18 of more than one year. All costs are allocated to expenditure categories reflecting the usa of the resource. Direct costs attributable to a single activity are allocated directty to that acttvity. Shared costs are apportloned b8tw8en the activities they contributs to on a reasonable, justifiabl8 and con5iStenl basis.
Medical & Educational Aid to Kenya {MEAK) Notes to the Financial Statements {conllmivdJ Year ended 31 December 2024 Donations and legacies Total Funds Total Funds 2024 2023 Donations Donations 110.673 109,980 Donations are raised from a var18ty of buslness and private donors. Thèso are adively encouraged by voluntary fundraising activities undertaken by the Gharity. Investmont income Total Funds Totsl Funds 2024 2023 Bank Intérest receivable 2,085 1,268 Expendlture on charltable a¢tMtIO5 by fund type Unrestricted fvnds Total Funds 2024 Unreslrlcted Total Funds funds 2023 Medical mbssions Support costs 98,881 98.881 2,396 101277 140,065 140.065 142 300 Expendlturè on ¢harltable actlvltles by actlvlty typ• Activttles undertak8n directly Total funds 2024 Total funds 2023 Support costs Medlcal mlsslons Support costs - fundraSsing Support costs- other 98,881 98,881 140,065 2.396 101277 110943 Medical and education aid consists of transportation of equipmerrt trom 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 asslstsnce. Support costs all relate to charitable acliwties and are anatysed into relevant categories as per the above. 10
Medical & Educational Aid to Kenya (MEAK) Notes to the Financlal Statements (conllnuedj Year ended 31 December 2024 Modical and educatlonal aid Most of the medical equlpment collected for dlstribution in Kenya has been donated to MEAK free of charge by UK hospitals and medtcal establishments who have not attribLrted value io IL In some cases, MEAK has arranged for donors to pay suppliers direct for specific medica equipment that has been shipp8d to Kenya and donated to Specif clinics. MEAK has not attributed value to any of these items in th8 accounts. Staff costs No salaries or wage5 have b88n paid to employees durirvJ the year12023.' NII). 10. Trustao remuneratlon and èxpensos No salaries or wages have been paid to the m8mb6rs of th8 committ88 during the year. Mr and Mrs Belliere are active trustees of MEAK. the charlty they formed, and they underiake much of the organisational and supervisory work for IL This work includes journeys to. from and throughout Kenya to arrange and suNISe proper distribution of aid equipment. medical mission and the like. Supportive companies provide much of this trav81 and accommodation free of charge. An aggregat8 amount of £Nil (2023: £Nil) has be8n spent on ihB rgmalnder of their travel, hotel, telephone, healthcare and subsistenca costs on their trips. 11. Analysis of charStable funds Unrestricted funds At 31 December 2024 At 1 January 2024 Income Expenditure General funds 143.393 112,758 (101,277) 154,874 At 31 Dacember 2023 1 January 2023 Income Expenditur8 General funds 174.446 111,247 {142,300) 143,393 12. Analysis of net assets between funds Unrestricted Total Funds Fund5 2024 Current assets 154,874 154.874 Unrestric.d Total Funds Funds 2023 Current a35gts 143,393 143,393 li
Medical & Educational Aid to Kenya (MEAK) Notes to the Flnancial Statements (conthwedj Year ended 31 December 2024 13. Related parties During the year, management & administrative services and warehouse space for storage of donat$d medical equipment was provided free of charge to th8 charity by BSW Heating Limf(ed ("BSW'). BSW installs and servic8s boiler5 and heating systems and is connected to the charity by r8asons of its ntrol by Mr M P 88lller8. 12