Charlty registration number 1093115 (England and Wale5) Medical & Educational Aid to Kenya (MEAK) Annual report and unaudited financial statements For the year ended 31 December 2025
Medical & Educational Aid To Kenya (MEAK) Legal and administrative information Trustees M P Belliere D J Belliere M J Nighy 8 orthwein Charlty reglstratlon England and Wales 1093115 Prlncipal address 'Cranford' 134 Welcomes Road KENLEY Surrey CR8 SHH Independ•nt examin•r DJH Audit knmited Nexus House 2 Cray Road Sldcup Kent DA14 SDA
Medical & Educational Aid To Kenya (MEAK) Contents Page Chair's report Trustees, report Independent examlne¢s report statement of financlal artlvltles Balance sheet Notes to the financial statements 8-12
Medical & Educational Aid to Kenya (MEAK) Chair's report For the year ended 31 December 2025 MEAK enjoyed another satisfactory year in 2025 supporting people in need in Kenya. We had many pleaslng achievements for the betterment of the lives of many disadvantaged and underprfvileged Kenyans, and we extend our gratitude to our generous donors who, appreciating what we are seeking to aehleve, have readily added their support. The end of year report details our athievements which Included three eye missions, dental and educational missions. The programme for 2026 was initially affected by the withdrawal of our sponsors for the February children's surglcal heart mission, to the Coast Generdl Referral and Teaching Hospital In Mombasa, quoting the high costs of transporting and accommodating a team from the UK, and consequently poor per patient, value. This Is an ongoing problem when trying to raise funding for open heart operations, this form of surgery remains one of the most expensive medical procedures, and it is often calculated, that many more patients, wlth other less complicated medical problems, can be helped for the Same finanoal outlay. We send our thanks and gratitude to MEAK trustee Alexandra Savis who retired from the board of trustees on 5th May 2026. Alex has been a stalwart stspporter of MEAK for over 20 years and been an invaluable help wlth the organlsatlon and runnlng of our many paediatric cardlac surglcal mlssions. We wlsh her every success wlth her addltional responsibllities and promotion at the Evallna Chlldren's H05Pital London. M P Belliere Chalrman Date.. ..7A. g&p£.. Zo7
Medical & Educational Aid To Kenya (MEAK) Trustees. Report For the year ended 31 December 2025 The trustees present their annual report and finanual statements for the year ended 31 December 2025. The financlal statements have been ppare{l in accordan with the accounting policies set out In note I to the financial statements and comply with the charity'5 goveming document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities SORP "Accounting and Report5ng by Charfties.. Statement of Recommendeil Practice appllcable to charities preparin9 their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021- ObJ•ctSv•s and actlvltles The relief of sickness, povertyi the pSerVation and protectlon of public health and the advancement of education in Kenya and neighbouring countries. The activities carried out by MEAK are for the public benefit, and in furtherance of its objective5 are the raislng of money and support to iniliate and undertake projects in four broad recvrrlng area5. Achlevements and p•rfomian¢¢ It is fair to say that we had some stdking successes. but also some setbacks and frustratlons. Regular followers of our charfty Y4111 know that we carry out our charitable efforts exclusive5y in Kenya- this includes holding eye and dental surgery in the remoter outreach, areas, carrying out open heart surgery on children in the capital and Mombasa, also SUPPOrting edutational establishments, by means of grants lor development. During the famine In Samburu Sn 202312024 we branched out, on a purely temporary basls, on emerJen feeding programmes, providlng three week5 of staple foodstuffs to an estimated 109,000 people in that area. This programme tailed off and then completely stopped in 2025. Our major achievement in 2025 was organizing and the carrying out of three outreach eye misslons to very remote areas. During these missions we saw over 9,200 patients, carried out 815 eye surgerles, 2,232 dental procedure5, ond furthermore, distributed 2012 pairs of reading glasses, 650 pairs of sunglasses, a further 80 with photochromatic lenses, as well as hanJin9 Out 8,200 medical and vitamln eye drops. Despite these irnpres5ive achievements we were disappointed that a fourth eye mlsslon dld not take place In the early months of the year; this was because the M P for that area would not slgn our standard Memorandum of Understanding. Hearing from his colleagues of our impre55ive 5u¢¢esses In the other areas he has since -aPproached us, indicating that he is now adY to sign. We will now be tryin9 to flt hls area Into our programme for 2026. Two further dlsappolntments in 202S were our inability to Secu funding for the new heart and lung purnp that we hoped to provide to Coast Province Teaching and Referral Hospital; and then, later in the year, our donor withdrew from a proposed open heart surgical trip to the same hospital to operate on chIldn with heart dlsease. In both these cases the cost proved to be the deciding factor, which underlines, what is betoming increasingly apparent, that raising charitable donatbons in this economic climate is becoming progressively more difflcult. We We however dellghted at the pro9 being made at the Goodhope Academy in Ndaragwa. Thls small school (236 children) ha5 been the target of support from MEAK for the past three year5 and the progress is both pleasing and encouraging.
Medical & Educational Aid To Kenya (MEAK) Trustees. Report (continued) For the year ended 31 December 2025 The new Assembly and Dining Hall Y4as completed and furnished in May,. thls has proven to be a fantastlc boost to the s¢hool in both usability and esteem. Open days, concerts, and prizegiving's are now gUlar oCcurrens, 5eaFnlessly complementing its daily use as a dining hall. The second building project, which was the erection of a new two storeyi four classroom block, with additional office and storage space, was 98Qh complete at the end of December, with the final painting and snagging being due for completion befts our vlsit at the end of January 2026. We aanged for the collectlon, loading and dellvery of a 40ft sea container to be sent to the school. This was very generously supported by friends. who agreed to pay the Cost of shipplng St to Mombasa. The container was filled with freely donated 5POrts equipment and sportswear, rnu5ical instruments, books, bookshelves, toys, clothing and school fumiture as well as computer equiprnent, lockers, awnings, and kStchen equSpment. A verltable cornucopia of exciting benefits for the school. It is planned for thi5 container to get to the school 6 days before we arrive for our trip )t the end of January. It will be an exciting time for us all. Flnanclal revlew The charlty's flnance remains in a healthy k)OSition havin9 depleted by £14,257 over the 12 months pedod, despite us a¢hlevlng signlflcant accomplishments. Thi5 reInforS the careful and prudent ¢onservation of the charity's assets by the board of trustees and demonstrate5 our ability to fund our planned proJects in 2026. The Trustees endeavour to maintain sufficient serveS throughout the year to p)v for known Ilabllltles. At the period end the Charity had erVeS of £140.61712024'. £154,874). A total of É94,707 {2024: £110,673) was received during the year to fund medlcal mlsslons and related support Costs. ur Resources expenses on Charitable Activltles Increased to Él 10,88012024.. £101,277). Grants are made when appropriate and in furthernnce of the Charity's objectives. other than the holding of rnonies in current and short-term deposit accounts, no other investments have been made in the accounting perlod. There are no specific investsnent powers. PlaTrs lor future perlods In 2026 MEAK proposes to carry out four further eye camps to remote areas of Kenya. Our target will be to carry out another 1000 cataract operations during the year taking our runnlng total to over 20,000. It 15 also hoped to offer further assistance to the Goodhope Academy. It should be mentioned that our support for thls school will largely depend on the conversion of its ownership, from the present proprietor to an educational trust. An educational trust will ensure the longevity as well as the future of the school as a teaching establishment. If thi5 is achieved, MEAK and others will have the confidence to invest In an establishment, that will not be imparted by persorsal family circumstance5 that could irnpede its progression. MEAK is prepared to help and assist tjoth with guidance and, if necessary, financially, in achieving this status. We are very excited at what has been, and what can be, achieved at this sthool, which is showing a strong vision of the future, and is certainly making an impart on rurnl education. It is our view that this is a high pxjtential school at a pivotal stage of its joumey.
Medical & Educational Aid To Kenya (MEAK) Trustees. Report (continued) For the year ended 31 December 2025 In dosing, we remain confident that the charlty will enjoy similar successes in the coming year. Structurei governance and management Governin Document.. Declaration of TNst executed on 3rd June 2022. Chari e 1st ti Reg15tered on 24th July 2002. number 1093115. The Trustees control and manage the Charity. The Trustees narned above have acted for the whole perlod of this report. Selection of Trustees conslsts of persons able to make a contrlbutlon to the Charity, Appolntment Is by resolution of the trustees passed at a Speaal Meeting. The major risks to which the charlty Is exposed have been revlewed, and systems have been e5tabllshed to mltigate those risks. The trustees who served durlng the year and up to the date of signature of the flnancial Statements were- M P Bellle D J Belliere M J Nlghy A E Savls B Orthwein (Reslgned 5 May 2026) The trustees, report was approved by the Board of Trnstees. M P Belliere Trustee elliere Trustee Date:
Medical & Educational Aid To Kenya (MEAK) Independent examiner's report To the trustees of Medical & Educational Aid To Kenya (MEAK) f report to the trustees on my examination of the flnancial statements of Medical & Educatitsnal Aid to Kenya (MEAK) (the charity) for the year ended 31 December 2025. This report Is made solely to the charlty'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 to the charity's trustees those matters I am required to state to them in this pOrt and for no other purpose. To the fullest extent permltted by law, I do not accept or assume responsibility to anyone other than the charity and the harity's trustees as a body, for my work, for this report, or for the opinions I have fom)ed. R•sponslbllltl•s and basls of report As the trLtstees of the tharity you are responsible for the preparatlon of the flnancial statements in accordance wlth the requirements of the Charities Act 2011. I report In respect of my examination of the charity's financial ststements carrled out under sertion 145 of the Charities Act 2011. In carrying out my examination I have followed the Directlons glven by the Charlty Commlsslon under sertlon 145{5llbl of the Charitles Act 2011. Indepondent •xamln•r's 8tatem•nt Your attention is drawn to the fart that the charity has ppared the flnanclal statements In accordance wlth the relevant verslon of the Statement of Recommended Practice applicable to charltles preparing their rinanclal statements In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference to the Accountlng and Reporting by Charities.. Statement of Recommended Practice issued on l April 2005 which is ferred to in the extant regulations but has now been withdrawn. l understand thal this has been done in order for the flnanclal statements to provide a true and fair vlew In accordance wlth UK Generally Accepted Accountlng Practice. I have completed my examinatitsn. I confim that no matters have come to my attentlon In connertlon wlth the examlnatlon glvlng me cause to belleve that in any material respert: accounting records were not kept in respett of the tharity as required by sectlon 130 of the Charities Art 2CsiL. the flnandal statements do not accord with those records,. or the financlal 5taternents do not comply with the applicable requlrements concerning the lom and content of financial statements set out in the Charities {AccgUnts and Reports) Regulations 2008 other than any quIrernent that the financial statements give a tnbe ènd fair view, whlch Is not a matter con55dered as part of an independent examination. I have no concerns and have come across no other matters in nnertion with the examinatlon to whlch attention should be drawn In this report In order to enable a proper understanding of the financial statements to be reached. Nigel Ling For and on behalf of DIH Audit knmited Nexus House 2 Cray Road Sldcup Kent DA14 5DA Date:
Medical & Educational Aid To Kenya (MEAK) statement of financial activities (Including Income and expenditure a¢¢ount) For the year ended 31 December 2025 Uhrestrleted Unrestrlcted funds funds 2025 2024 Notes Income from.. Donations and legac5es Investments 94,707 1,916 110,673 2,085 Total Income 96,623 112,758 Expendlture on: Charitable activities LIO,880 101,277 Total expendStur• 110,880 101,277 Net Incorne/(expendlture) and movement In funds {14,2571 11,481 Re¢on¢lllatlon of fund$: Fund balances at l January 2025 I,874 143,393 Fund balances at 31 D•cember 2025 140,617 154.874 The statement of flnanclal actlvltles Includes all gains and losses recognlsed in the year. All Income and expendlture derive from contlnuing artivities. The notes on pages 8 to 12 form part of these flnanclal statements.
Medical & Educational Aid to Kenya (MEAK) Balance sheet As at 31 December 2025 2025 2024 Notes Current assets Cash at bank and in hand 140,617 154,874 Net current assets 140,617 154,874 The funds of the charity Unrestricted fund5 140.617 154,874 140,617 154,874 The note5 on pages 8 to 12 form part of these flnanclal statements. The financial statements were approved by the trustees on M P 8elllere Trustee iere Trust
Medical & Educational Aid to Kenya (MEAK) Notes to the financial statements For the year ended 31 December 2025 A¢¢ountlng pollcles Charlty Informatlon Medical & Educational Aid to Kenya (MEAKI is a benefit entity and a regISted charity in England an Wales and is unincorporzted. The address of the principal office is 'Crnnford", 134 Welcomes Road, Kenley, Surrey, CR8 SHH, England. 1.1 Basls of preparatlon These financial statements have been prepared in accordance wlth the °Statement of Recomrnended Practlce- Accounting and Reporting by Charities preparing their ac¢ounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)" (The Charities SORPI, with the Ftnancial Reporting Standard applicable In the United Kingdorn and Republic of Ireland {"FRS102-1 and with the Charities Att 2011. The tharity meets the definition of a public beneflt entity as set out In FRS 102. The Charities (Accounts and Reports) Re9ulations 2008 (the '2008Regulations'l requlres Charltles to prepare their accounts in accordance with 'Accounting and Reportlng by CharltSes.' Statement of Aecommended Practice effectlve from l Aprll 2005. but this accountin9 Standard has since been withdrèwn artd has been replaced by the Charities SORP mentioned In the precedlng paragraph. The tharity has prepared these finanaal statements in accordance with new Charities SORP,. this departure from the 2008 Regulations Is believed to be necessary for these financial statements to glve a 'true and fair vlew,. The nnanclal statements have been prepareo on the acuuals basls. The financial statements are prepared in sterlings which is the hjnctional currtncy of the entlty. 1.2 Golng concern At the time of approving the financlal statements, the trustees have a reasonable expectatlon that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trnstees contlnue to adopt the golng concern basls of accountlng in preparfng the financial statements. 1.3 Charltable funds Unrestricted funds are avallable for use at the discretion of the trustees to fvrther any of the charlty's purposes, Designated funds are unrestrirted funds eamiarked by the trustees for partiojlar futu project or commllment. Restricted funds are subjected to restrirtions on their expenditure declared by the donor or through the tems of an appeal and fall into one of two sub-classes: restricted income funds or endowment funds. 1.4 Income All incoming resour$ ore included in the statement of finanoal activitie5 when entitlement has passed to the charity; it is probable that the economic benefits associated with the trdnsaciion will flow to the charity and the amount can be reliably measured. The fDllowing specific policie5 are applled to partlcular categories of income:
Medical & Educational Aid to Kenya (MEAK) Notes to the flnanclal statements (continued) For the year ended 31 December 2025 Accountin9 pollcles (Continued) income trorn donations or grnnts is recognised when there is evidence of entiUement to the gift, receipt is probable and its amount can be measured reliably. gift ald re¢laimable on donations to the charity is includet1 wsth the amount recelved. legacy income is recognised when receipt is probable and entitlement is established. • income from donated goods is measured at the fair value of the goods unless thls Is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated Sale value. Dorbated faolities and services are recogn5sed In the accounts when received if the value can be reliably rneasured. No arnounts are included for the contributlon of general volunteers. income from contrarts for the supply of services is recognised wlth the dellvery of the contracted service. This is classified as unrestricted funds unless the Is a contractual requirement for it to be spent on a partlcular purpose and retumed If unspent, in which case It may be re9arded as $tritted. 1.5 Exp•ndltur• Expenditure Is recognlsed on an accrnals basls as a Ilablllty Is Incurred. Expenditure Includes any VAT which cannot be fully recovered, and is ¢lassified under headings of the statement of financlal attivities to which it relates: expendlture on rai51ng fiJnds Indudes the costs of all fvndraising artivltles, events, non- charitable trading activities. and the sale of donated goods. expenditu on ¢harilable activities includes all costs incurred by a charlty in undertaklng activities that further its charitable aim5 for the benefit of its beneflclarles, Includlng thosec support costs and costs relating to the governance of the charity apportloned to charitable activities. other expenditure Include5 all expenditure that is neither lated to ralslng funds for the charity nor part of its expenditure on charitable activitie5. expenditure on grants is recorded once the Tnjst has made uncondltlonal commitment to pay the grdnt and thi5 15 communicated to the beneficiary or the grant has been paid, whichever 15 earlier. The Trust has not made any grant commitments of mts than one year. All costs are allocated to expenditure categories flecting the use of the re50ur¢e. Oirert Costs attrlbutable to a slngle activity are allocated directly to that actlvity. Shared costs a apportioned between the activities they contribute to on a aSonable, 5ustifiable and conslstent basis. Crltlcal a¢countin9 estimates and Judgements In the application of the charity's accounting policies. the trustees are required to make judgement5, estimates and assumptions about the carrying amount of assets and liabilitles that are not readily pparent from other sources. The estimates and associated assumptions are based on historlcal experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and un(Serlying assumptlons are reviewed on an ongoing basis. Revislons to accounting estimates are COgnised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future period5 where the revision affects both current and future perfjods.
Medical & Educational Aid to Kenya (MEAK) Notes to the financial statements (continued) For the year ended 31 December 2025 Income from donatlon5 and legacles Unrestrlctsd funds 2025 Unrestricted funds 2024 Donations 94.707 110,673 Donations are raised from a variety of business and private donors. These are actively en¢ouraged by voluntary fundraislng actlvities undertaken by the charity. Income from Investments Bank interest receivable Exp¢ndltur¢ on charltable a¢tlvltl¢$ 1,916 2,085 UnrnBtrlrt•d Unr•strlct•d funds funds 2025 2024 Dlrert co$ts Medl¢al missions and ald L07,813 98,881 L07,813 98,881 Support costs Support 3,067 2,396 110.880 101,277 Analysls by fund Unrestricted funds klO,880 101,277 Medical and education aid consists of tran5POrtation of equipment from the UK to Kenya, and the support of Kenyan medlcal centres. Medical missions involve visits from UK rned1 to Kenya in order to provlde medlcal assistance. Support costs all relate to charitable activities. Most of the medical equipment Collerted for distribution in Kenya has been donated to MEAK free of charge by UK hOSpal5 and rnedical establishments who have not attributed value to It. In some cases, MEAK has arranged for donors to pay suppliers dirert for specific medical eqvipment that has been shipped to Kenya and donated to speclfic clinics. MEAK has not attributed value to any of these items in the accounts. io-
Medical & Educational Aid to Kenya (MEAK) Notes to the financial statements (continued) For the year ended 31 December 2025 Trustee remuneratlon and expenses No salaries or wages have been paid to the member5 of the committee during the year. Mr and Mrs Bellie are artive trustees of MEAK, the tharity they fomied, and they undertake much of the organisational and supervisory work for it. This work InclLÈdes joumeys to, from and throughout Kenya to arrange and supervise proper distribution of aid equipment, medical mission and the like. Supportive Companies provide much of this travel and accommodation free of charge. An aggregate arnount of £Nil {2024.' £Nil) has been spent on the remainder of their travel, hotel, telephone, healthcare and subsistence costs on their trips. employees No salaries or wages have been paid to employees during the year12024: NIII. Vnrestrlrted fund$ The unrestrlcted funds of the charlty comprise the unexpended balances of donatlons and grants whlch are not subject to specific conditions by donors and grantors as to how they may be used. These include de51gnated funds whith have been set aside out of unrestricted funds by the trustees for speclflc purposes. At I lanu•ry 2025 Incomln9 UrteS R•source• expend•d AtJi D•c•mb•r 2025 General funds IS4,874 96,623 1110,8801 140,617 Prevlous year: At l January 2024 In¢•mlng Resourc•s ¢xpended At31 D•cember 2024 General fund5 143,393 112,758 1101.2771 154,874 li
Medical & Educational Aid to Kenya (MEAK) Notes to the financial statements (continued) For the year ended 31 December 2025 Related party transartlons Transactlon$ wlth related partles During the year, management & administrative services and warehouse space for storage of donated medical equipment was provided free of charge to the charity by BSW Heating Limlted ("BSW"). BSW insta115 and services boiler5 and heatin9 Systems and is connerted to the charity by reasons of its control by Mr M P Belliere. 12