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2025-12-31-accounts

LAMB Health 2025 Annual Report and Accounts

Enabling healthcare, bringing hope

Report and Accounts for the year ended 31[st] December 2025

In 2025 LAMB Health was able to meet 79% of LAMB's Poor Fund costs

Contents Page

Trustees’ Annual Report 2-7 Legal and Administra�ve details 8 Independent Examiner’s report 9 Accounts 10-15

1

LAMB Health 2025 Annual Report and Accounts

LAMB Health Chair's Statement, 2025

I am very grateful to God and to all our supporters that LAMB Health was able to send £115,000 for the LAMB Poor Fund in 2025! This enabled many poor pa�ents to get the treatment they needed. Medical bills can be high in Bangladesh, and there are few alterna�ves to the LAMB hospital for the very poor to see a doctor or to get needed medica�on. We have appreciated hearing from the three social workers who administer the poor fund, and it was good to know how much they enjoy the specialness of their work despite the challenges they face daily, as they cannot give to everyone who wants it!

We are very pleased to

have another new trustee, Dr Ka�e. This year she and Dr Christopher will work to improve our communica�on on LH social media - Instagram and Facebook. We have a new Facebook page, and I would ask any supporters enjoying Facebook, to follow us. Please encourage your Facebook friends to follow LAMB Health too.

In December we were again part of the Big Give online

Christmas Campaign, enabling us to raise over £11,000 for the pallia�ve care work at LAMB. The duty to care for one’s rela�ves, even to the extent of bankrup�ng the family, is deeply rooted in Bangladesh culture. However, we believe that good care does not always mean spending lots of money, especially when the expense will not achieve anything.

This year LAMB Health has been involved in two community health projects, with a possible third coming online soon. One of the projects is working with churches and communi�es to decrease people trafficking, especially across the Indian border. The second looks at measuring the quality of care in the community Safe Delivery Units. We encourage women with high-risk pregnancies to be referred to LAMB hospital, but most women deliver near to their homes.

Our Annual LAMB Health Supporters’ Day was held this year in Reading. It was especially good to hear of some great achievements by the LAMB school alumni, and the whole day was full of encouragements.

Please remember in your prayers LAMB’s 50[th] Jubilee Celebra�ons happening throughout the year, and Bangladesh, as a new government takes office a�er the na�onal elec�ons in February.

With very best wishes, Rosemary Cro�

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LAMB Health 2025 Annual Report and Accounts

Objec�ves LAMB Health supports the work of LAMB Project which is based in Parba�pur in North-West Bangladesh and offers health care to around 2 million people. LAMB works toward physical, social, emo�onal, and spiritual wellbeing. The objects of LAMB Health are:

2025 Achievements The Poor Fund enables

LAMB to subsidise the treatment and care of the poorest pa�ents following assessment of need by the hospital social work team. Thanks to our generous supporters we were able to send £115,000 to LAMB for the Poor Fund . Due to a good exchange rate this met 79% of Poor Fund expenditure.

Hospital front entrance

LAMB was able subsidise the care for 3,227 inpa�ents (38% of total) at an average of £34 per pa�ent, and 4,741 outpa�ents (5% of total) at an average of £3. This provided be�er health outcomes for 7,968 people , primarily poor women and children. Extremely poor pregnant women received a ‘pass card’ enabling them to have either completely free treatment (green card) or greatly reduced treatment (red card). This has been a lifeline for the 253 pa�ents who received these cards in 2025.

In con�nuing to support LAMB, the Trustees have regard to the Charity Commission’s guidance on public benefit. Grants by the Charity enable LAMB to extend the benefits of health care and community development to the popula�on of a poor rural area of Bangladesh. Benefits are available to all members of the community, and the treatment of those who cannot afford to pay the fees charged by LAMB is subsidised through the Poor Fund.

Mother with twins

We also celebrate the ways LAMB Health trustees have directly supported the work of LAMB. Chris Edwards spent 4 weeks at LAMB aiding the Fistula Programme . Over the year, 141 women had repair surgery which has solved their incon�nence and other problems, allowing them to enjoy more normal lives again.

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LAMB Health 2025 Annual Report and Accounts

Rehabilita�on Project This provides medical advice and support and assis�ve devices for disabled children and adults. This year 2,165 children and their families received help from the Rehabilita�on Centre.

We have con�nued to communicate with our supporters, sharing with them stories from LAMB of how the money which is given is used for the benefit of individuals. Over 300 people receive the quarterly newsle�er, and approximately 80 the email updates and prayer informa�on. Our updated website with great pictures con�nues to be a useful source of informa�on.

Young person in Rehabilita�on Project

We ran a supporter's day in Reading in November, with some people also joining us online. We were privileged to hear from Dr. Bea about changes in the hospital over the last 15 years, and Heather, a recently returned teacher from the LAMB school talked with love of the achievements of some of her school alumni. We also heard about the pallia�ve care project, the current state of poli�cs in Bangladesh and the encouragements and challenges for a medical student, Alex, who went

to LAMB for 6 weeks.

We are blessed to have four churches which support us both through prayer and regular giving. We are keen to connect with local churches and work with them in their understanding of and involvement in inter-cultural work.

Challenges and Celebra�ons in 2026 LAMB Health trustees do not take for granted the generosity of our supporters, and we are aware during in the current cost of living crisis supporters some�mes face difficult decisions over how they use their money.

4

LAMB Health 2025 Annual Report and Accounts

Governance and Decision Making

LAMB Health is a Trust opera�ng under a Deed updated in September 2022. Eight Trustees served during the year and met four �mes.

Trustees serving in 2025

Dr Rosemary Cro� (Chair) Re-appointed January 2023 Mr John Ayrton Re-appointed February 2022

Dr Chris�ne Edwards OBE Re-appointed April 2025

Dr Judith Hansford (Secretary) Re-appointed April 2023 Dr Ka�e Max-Lino Appointed June 2025

Mr Mike Mitchell Re-appointed February 2024 Dr. Christopher Rinku Appointed April 2024 Mr Richard Todd (Treasurer) Re-appointed April 2025

Appointment of Trustees Trustees are appointed for a 4-year term by a resolu�on of the other Trustees and can be re-appointed. Appointment is based on relevant experience and exper�se. It is important that some Trustees have experience of life in Bangladesh, and all are in sympathy with the spiritual dimension of LAMB’s work. Experience in healthcare, managing ins�tu�onal grants or management of a Charity are valued, along with skills to maximise the poten�al of IT and social media.

Policy review The Charity's policies are reviewed and updated regularly.

Risk management The Trustees keep the risks faced by the Charity under review. A primary concern is the need to ensure that Trustees with the necessary exper�se and commitment are available to carry on the work of the Charity effec�vely.

Recent poli�cal instability in Bangladesh has been a concern but is outside our control. We pray the elec�ons held in February 2026 will bring more stability to the country.

by funds already raised. The risk of financial fraud is kept to a minimum, with most income received directly to the bank accounts, and grants being paid through approved financial ins�tu�ons. Significant expenditure from the Charity’s funds is authorised by the Trustees collec�vely. All payments, including grants, must be authorised by two signatories.

Safeguarding We give regular a�en�on to our Safeguarding Policy, which is reviewed annually. We have discussed with LAMB the standards that we expect to be followed and are aware LAMB has robust procedures in place. During the year LAMB’s board completed a review of its Safeguarding Policy, which was then updated.

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LAMB Health 2025 Annual Report and Accounts

How Lamb Health Works

The charity relies on volunteers - all trustees are volunteers, and LAMB Health has no paid workers.

Assistance was provided by Trustees in LAMB’s ongoing work in several ways. Rosemary Cro� a�ended online mee�ngs with LAMB staff, providing a bridge between the two chari�es. One trustee con�nued to provide support to the Fistula programme, and fundraising support was given for LAMB’s growing pallia�ve care service.

Administra�on The Trustees carry out the administra�ve work of the Charity, including the roles of chair, treasurer and secretary. It is the prac�ce of the Trustees to cover expenses or meet them out of unrestricted dona�ons. 97% of expenditure during the year was for grant payments, and governance costs were 2.4%.

Finance

Financial Responsibili�es The trustees are responsible for the prepara�on of the financial statements and for being sa�sfied that they give a true and fair view. Trustees are also responsible for safeguarding the financial assets of the Charity, and for taking reasonable steps for the preven�on and detec�on of fraud or other irregulari�es.

During 2025 grants were made only to LAMB, a non-government organiza�on registered in Bangladesh and subject to regulatory authorisa�on. Procedures are in place to ensure that grants to LAMB are spent in accordance with grant condi�ons.

Reserves Policy The principal ac�vity of the Charity is to use income to make grants to LAMB, without undue delay. It is the policy of the Trustees not to hold unrestricted reserves other than sums held to meet an�cipated grant requirements, a modest reserve against an unexpected decline in income, and to cover at least one year’s administra�ve costs. Due to its size, the significant legacy is held as a designated fund which will be used over the next few years.

Highlights Total receipts in 2025 were £181,850 (2024 £1,131,646). Most of the difference was due to the large legacy of £995,962 received in 2024. The unused legacy funds are held in interest bearing accounts.

The Aquila Founda�on are generously suppor�ng a 3-year community project to help those suffering from human trafficking between Bangladesh and India, and to prevent this exploita�on in future. The Founda�on provided an ini�al grant of £35,000 towards this work.

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LAMB Health 2025 Annual Report and Accounts

Total payments in 2025 were £276,989 grant payments made, due to passing on grants received and use of the legacy.

Total income excluding legacies 2021-25: £699,000

Total grants 2021-25: Poor Fund £585,000; Other grants: £345,000 The 2025 breakdown of grants made is in note 3a of the accounts

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LAMB Health 2025 Annual Report and Accounts

This report was approved by the Trustees on 14 April 2026 and signed on their behalf by

Dr. Judith Hansford, Secretary

Legal and Administra�ve Informa�on

Charity name. LAMB Health. Registered Charity Number: 1101217

Registered Address. 56a St. Peter’s Road, Reading, RG6 1PH Governing document . Trust Deed dated 20[th] September2022. Email. enquiries@lambhealth.org.uk

Website. www.lambhealth.org.uk

Independent Examiner. Knight Goodhead Ltd.

7 Bournemouth Road, Chandler’s Ford, Eastleigh SO53 3DA

Banker. The Coopera�ve Bank plc

PO Box 250 Delf House

Skelmersdale WN8 6NY

Leaving for home

8

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF LAMB HEALTH FOR THE YEAR ENDED 31 DECEMBER 2025

I report to the trustees on my examination of the accounts of LAMB Health for the year ended 31 December 2025, which are set out on pages 10 to 15.

RESPONSIBILITIES AND BASIS OF REPORT

As the trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the Trustee's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

INDEPENDENT EXAMINER'S STATEMENT

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

(1) accounting records were not kept in respect of the Charity as required by section 130 of the Act;

(2) the accounts do not accord with those records; or

(3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

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 accounts to be reached.

C J Goodhead FCA

Dated: 15 April 2026

Knight Goodhead Limited Chartered Accountants 7 Bournemouth Road Chandler's Ford Eastleigh Hampshire SO53 3DA

9

LAMB HEALTH

RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted Funds
Notes General
Legacy
funds
funds
£
£
Restricted
Total
Total
funds
2025
2024
£
£
£
INCOME
Voluntary income
Donations 2(a) 100,084
-
11,492
111,576
131,141
Legacies 2(b) -
-
-
-
995,962
Grants 2(c) -
-
54,774
54,774
915
Bank interest 13,932
1,568
-
15,500
3,628
TOTAL INCOME 114,016
1,568
66,266
181,850
1,131,646
PAYMENTS
Raising funds:
Website, publicity & events 360
-
-
360
605
Charitable activities:
Grants made 3(a) 115,000
90,000
63,902
268,902
133,590
Grant transmission fees 88
-
-
88
100
Expenditure on behalf of LAMB: medical - 1,364
equipment -
-
844
844
-
Bank charges -
135
-
135
-
Governance costs 3(b) 1,140
5,520
-
6,660
915
TOTAL PAYMENTS 116,588
95,655
64,746
276,989
136,574
Net of receipts / (payments) before transfers (2,572)
(94,087)
1,520
(95,139)
995,072
Transfers between funds 4 5,000
(5,000)
-
-
-
NET MOVEMENT IN FUNDS 2,428
(99,087)
1,520
(95,139)
995,072
Total funds brought forward 4 16,585
995,962
9,257
1,021,804
26,732
TOTAL FUNDS CARRIED FORWARD 4 19,013
896,875
10,777
926,665
1,021,804

The notes on pages 12 -15 form part of these accounts.

10

LAMB HEALTH

STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 DECEMBER 2025

A CASH FUNDS
Cash at bank with immediate access
Bank deposits
B OTHER MONETARY ASSETS
Gift aid due to charity
Bank interest
Grant income
C LIABILITIES
Independent examination
Audit and accountancy fee
General
Legacy
Restricted
Total
Total
funds
funds
funds
2025
2024
£
£
£
£
£
19,013
256,875
10,777
286,665
38,848
-
640,000
-
640,000
982,956
19,013
896,875
10,777
926,665
1,021,804
4,276
-
808
5,084
4,861
15,800
-
-
15,800
8,071
-
-
-
-
2,500
20,076
-
808
20,884
15,432
1,020
-
-
1,020
-
-
-
-
-
6,480
1,020
-
-
1,020
6,480
Unrestricted Funds

All liabilities noted fall due for settlement within one year.

The notes on pages 12- 15 form part of these accounts.

The accounts were approved by the trustees on 14 April 2026 and signed on their behalf by

ROSEMARY CROFT CHAIR

RICHARD TODD TRUSTEE

11

LAMB HEALTH NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

1 ACCOUNTING POLICIES

Charity Information

LAMB Health is a charity with the registered charity number 1101217. It was established in 2003 and is registered and domiciled in England at the address of 56a St Peter's Road, Reading, RG6 1 PH.

Basis of Preparation

The accounts have been prepared on a receipts and payments basis with a statement of assets and liabilities.

Fund Accounting

Unrestricted funds are monies which can be used in accordance with the charitable objectives at the Trustees’ discretion.

Donations, related tax recoveries, and grants to be applied for the benefit of LAMB are unrestricted.

Grants or donations earmarked by the donor for specific purposes for the benefit of LAMB are held within the restricted fund.

The legacy received in 2024 is held as a separate designated fund to provide a clear distinction from other reserves.

2 INCOME
a) Voluntary income
Individual donations
Tax refunds on donations
Churches
Charities
Mullers
General
Legacy
Restricted
Total
Total
funds
funds
funds
2025
2024
£
£
£
£
£
77,344
-
9,915
87,259
107,412
16,470
-
438
16,907
15,578
6,000
-
-
6,000
6,350
270
-
1,140
1,410
1,801
100,084
-
11,492
111,576
131,141
Unrestricted Funds

Supporting churches were St Stephens Ealing, St James Woodley, St John's Hensingham, St John's Reading. All supporter donations are used for the benefit of LAMB,. Expenses of the charity are covered by trustee donations to General funds of £4540 (2024 £ 8520 )

b) Legacies
Legacies
c) Grants
The Big Give
Acquila Family Charitable Trust
Overseas Aid Alliance
World Mission Prayer League
-
-
-
-
995,962
-
-
13,487
13,487
-
-
35,000
35,000
-
-
5,000
5,000
-
-
-
1,287
1,287
915
-
-
54,774
54,774
915

12

LAMB HEALTH

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

3 PAYMENTS
a) Grants
Poor Fund
Project management
Community
Community disability
Infrastructure
Medical equipment
Total Grants received by LAMB in taka
Average exchange rate £1 = Taka
b) Governance
Examiner’s fee & accountancy
Audit fee
Accounting software
General
Legacy
Restricted
Total
Total
funds
funds
funds
2025
2024
£
£
£
£
£
105,000
-
-
105,000
115,000
10,000
8,500
-
18,500
10,000
-
61,500
42,000
103,500
-
-
16,902
16,902
8,590
-
20,000
-
20,000
-
-
5,000
5,000
-
115,000
90,000
63,902
268,902
133,590
43,191,630
19,735,250
160.62
147.73
960
-
-
960
900
-
5,520
-
5,520
-
180
-
-
180
15
1,140
5,520
-
6,660
915
Unrestricted Funds

Included within governance cost is £5,520 payable to the auditors for audit services and £960 for accountancy services provided, all relating to the 2024 accounts.

13

LAMB HEALTH

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

4 FUNDS
Restricted funds
Donated for specific use at LAMB
Designated funds
Legacy funds
Unrestricted funds
General funds
Total funds
Opening
Closing
balance
Receipts
Payments
Transfers
balance
£
£
£
£
£
9,257
66,266
(64,746)
-
10,777
995,962
1,568
(95,655)
(5,000)
896,875
16,585
114,016
(116,588)
5,000
19,013
1,021,804
181,850
(276,989)
-
926,665

Restricted funds

Restricted funds comprise donations and grants for a specific purpose at LAMB, such as medical equipment, supporting those with disabilities and community projects.

Legacy funds

A designated fund has been established in the year to ringfence the legacy received while the trustees consider how best to utilise the funds.

Comparative movements
Restricted funds
Donated for specific use at LAMB
Designated funds
Legacy funds
Unrestricted funds
General funds
Total funds
Opening
Closing
balance
Receipts
Payments
Transfers
balance
£
£
£
£
£
520
15,742
(9,505)
2,500
9,257
-
998,462
-
(2,500)
995,962
26,212
117,442
(127,069)
-
16,585
26,732
1,131,646
(136,574)
-
1,021,804

14

LAMB HEALTH

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

5 COMPARATIVE RECEIPTS AND PAYMENTS ACCOUNT

INCOME
Voluntary income
Donations
Legacies
Grants
Bank interest
TOTAL INCOME
PAYMENTS
Raising funds:
Website, publicity & events
Charitable activities:
Grants made
Grant transmission fees
Governance costs
TOTAL PAYMENTS
Net of receipts / payments before transfers
Transfers between funds
NET MOVEMENT IN FUNDS
Expenditure on behalf of LAMB: medical
equipment
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
General
Legacy
Restricted
Total
funds
funds
funds
2024
£
£
£
£
116,314
-
14,827
131,141
500
995,462
-
995,962
-
-
915
915
628
3,000
-
3,628
117,442
998,462
15,742
1,131,646
605
-
-
605
125,000
-
8,590
133,590
100
-
-
100
449
-
915
1,364
915
-
-
915
127,069
-
9,505
136,574
(9,627)
998,462
6,237
995,072
-
(2,500)
2,500
-
(9,627)
995,962
8,737
995,072
26,212
-
520
26,732
16,585
995,962
9,257
1,021,804
Unrestricted Funds

The 2024 accounts were prepared on the accruals basis due to income exceeding £250,000 as the result of a legacy received during the year. As income has reduced to below the receipts and payments threshold, the 2025 accounts have been prepared on the receipts and payments basis and the 2024 comparatives adjusted accordingly.

15