REGISTERED CHARITY NUMBER.. 1106100 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 FOR MAMA IELIssA FOUNDATION (EDUCATION AND CANCER SUPPORT) Owen Limited Chartgred Accountants & Business Advisors
AMA MELISSA FOUNDATION (EDUCATION AND CANCER SUPPORT) coTrrrENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Page Report of the Trustees Independent Ex&rlner'S Report Stwtement of FiDancial Activities Bal8n¢e Sheet Notss to the Finaneial Ststements Detailed Ststement of Fin*nelal Activities
MAMA MELISSA FOUPIDATION {EDUCATION AND CANCER SUPPORT) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 The Irusices present their r¢port with the financial statements of the charity for the year ended 31 December 2024. The trUS¢S have adopted the provisions of Accounting and Reporting by Charitics.. Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordauGe with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effeciive I lanuary 2019). 0CTIVEs AND ACTIvrriES Objectives and Aims The aim of the charity IS to develop the re]ief on poverty, need. hardship, distress and sickness and th¢ advancement of education of orphaned children in Kenya by such meaThs as the trustees at their absolute discretion may from tilne to time decide io for the relief of 5i¢kness. In particular for the relief of persons in Kenya suffering from acquircd irnTMune deficiency syndrome (AJDS) and hurnan 1mUlle deficiency Yirus (HIV) or related conditions and Lheir families by the provision of giving general advice, infotination support. STRUCTURE. GOVERNANCE AND MANAGEMEr Gov¢rning document Th¢ charily is Gontrtslled by Tts governing docum¢nL a deed of tntst and constiteS an unincotporated chlty. Risk m2naEemeTht The trusie¢s have a duty to identify and review the risks to which the Charity is eXPOSL¥I and to en5we appropriate Controls are in place to provide reasonable assurance against fraud and error. Th¢ Tntee$ are satisfied that appropriate ¢ontrols are in place. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1106100 Principal addres$ White Lias Braysdown Peasedown SL John BATH BA2 8LL Trustees BPety M Petty E Ashman Independent ExamiDer PG Owen Lilted Clwtered Accountants l24 High Str¢et Midsomer Norton BA3 2DA ¥2 Ito 1202 Approved by order of the board of trustees on .-..... . and signed on its b¢half by: E Aslllnan. Trustee Page I
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MAMA MELISSA FOUNDATION (EDUCATION AND CANCER SUPPORT) FOR THE YEAR ENDED JI DECEMBER ZI)24 Indepelldtt examiner's report to ¢he trustees of Mama Melissa FoutLd&tion (Education and Canecr Supwbrtl I report tD the charity trustees gn my examination of the account5 of Mama M¢lissa Foundation (Education and Can¢er Support) (the Trust) for th¢ year ended 31 December 2024. Re$poD5ibiliti8s 8nd bssis of rtport As the challiy irustees of the Trust you are responsible for the preparntion of the accounts in t¢COTdan¢e with the requirements of th¢ Chariti¢s Act 2011 (Yhe Aot,). I reFK)rt in r¢spect of my examination of the Trust'5 accounts ¢arri¢d out under Section 145 of th¢ Act and in carying out my exami[tIOn I have followed all applicable DirECtions given by the Charity Commission under S¢ction 145(5)(b) of the Act. ltsdependent exarniTher's statement I bave CQTnpleted my examinatiDn. l ¢onfwtn that no material matters have come to my attention in tectiOn with the exan)ination giving me cause to believe that in any material respect.. accountillg records were not kept in respect of the Trust as required by Section 130 of the ACL or the cOunts do not accord with those re¢ords' or the accounts do not ¢tsmply with the applicable requirements concerning the form and content of accounts Set out in the Charities (Accounts and Rcports) Regulations 2008 othcr than any requirement that th¢ accounts give a atsd fair view which i$ not & matter considered as part of an independent examination. I have no con¢¢ms and hav¢ ¢ome across no other Jnatters in COTfftection with the examination to which 7Attenti(Trn should bt drawn in thi5 report in order to enabl¢ a prop¢r understamding of the accounts to b¢ rehed. Robin BrowAtng BA ons BFP FCA FCCA PG Owen Limited Chartered Accountants 124 High Stre¢t Mid50merNorton BA3 2DA Date.. Owen Limited Page 2 ¢hart&r8d Ac¢auniarits & Financ'ial Aijyisors
MAMA MELISSA FOUNDATION (EDUCATION AND CANCER SUPPORT) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 2024 Utwestricted fvnd Notes INCOME AND ENDOWMENTS FROM Donations and legacies 101,885 Total 101885 EXPENDITURE ON Raising funds 330 Oth2r 99,614 Totsl 99.944 NET INCOME 1,941 BICONCILIATION OF FUNDS Total fid$ brought fon¥ard 281 TOTAL FUNDS CARIUED FORWARD 2.222 The noies forni part of these fancial statements Page 3
MAMA MELtSSA FOUNDATION (EDUCATION AND CANCER SUPPORT) BALANCE SHEET FOR THE YEAR ENDED 31 DBCEMBER 2024 2024 Unrestricted fund Not¢5 CURRErfr ASSETS Cash at bank 2.552 2.552 CREDITORS Amounts fa]ling due within one y¢ar Q30) NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 2.222 NET ASSETS FUNDS Unrestrioted funds TOTAL FUNDS 2,222 The financtal 51atements were approved by the Board of Trustees and authorised for issue on . and w¢r¢ signed OD its behalf by.. E Ashrn- T¢¢ Th¢ notes fonn part of these financial statements Page 4
MAMA MELISSA FOUNDA TIONI (EDUCATION AND CANCER SUPPORT) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES Basis of preparing the financial ststements The fiiiancial 5Eatements OF thE charity, which is a public beneftt cntity undcr FRS 102, have been prepared i accordance with rhe Ch3ritie5 %ORP {fRS 1021 'Accounring and Reporting by Chariiies.. Statement of Recommended Practice applicable io ¢haritTe5 preparing their accDunt5 in accordance with the Financial Reporting Standard applicablE in Ihe UK and Republic of IrelÈnd (FRS 102) {¢ffective l January 2019),, Financsal Reporting Staudard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial ststemtnts have b¢en prepared under the historical cost Convention. Ineome All income is recognised in the Statement of Finan¢iai Activities once the Clwity has entitlement to the funds. it is probable that the income will be ie¢¢ived and the 2rn0unt can be measured reliably. Expenditure Liabilities are r¢cognised as expenditure as soon as rher¢ is a legal or constructive obligatioft comtnitting the chariry to that expenditure. it ts probable that a trdnsfer of economic benefit5 will be required in settlement and the amount of the obligation can be tnet5ured reliably. Expcttditure is accounted for on an accrua15 b&8is and has been classified under headings that aggrcgate all cost relat1 to the category. Wher¢ costs cannot be directly attributed to particular headings they have been alloc2ted io activities on a basis con51Stent with the use of resources. TaxAtIo The charity is exetnpt from tax on its charitable activities. Fund Accounting Unrestricted funds can be used in accordance with the charitable obj¢¢tives at the dis¢T¢tion of the trustees. Restri¢kd funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds rws¢d for particular restrscted PUTposes. Further explanation of the nature and puryose of each fijnd is included in the notes to th¢ financial statement5. RAISING FUNDS Raising donations and legacies 2024 Support ¢o$ts 330 TRUSTEES, REMUNERA TION AND BENEFITS There were no rrustees, remuneration or other benefits for the year ended 31 December 2024 nor for th¢ year ended 31 December 2023. Truytees, expense5 There were no trustees, expenses paid for th¢ year end¢d 31 December2024 nor for the year ended 31 D¢cember 2023. Page 5 ntinued...
MAMA MELISSA FOUNDA TION (EDUCATION AND CANCER SUPPORT) NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 CREDITORS: AMOUNTS FALLING DUE WITH ONE YEAR 2024 Other ¢r¢ditotS 330 MOVEMENT IN FUNDS Net tnovement in Thds At 31.12.24 Atl.1.24 Unrestrleted fund$ GetLeral nd 281 1,941 2,222 TOTAL FUNDS 3,83 1 6,276 Net tnovement in funds, included in the alx)ve are as follow5.' Incoming resources Resources expended Mov¢ment in funds Unrestricted funds General fill)d 101.885 (99.944) 1,941 TOTAL FUNDS 101,885 99,944) 1,941 RELATED PARTY DISCLOSURES There were no related party transaction5 for the year ended 31 Deeember 2024. Page 6 continued...
MAMA MELISSA FOUNDATION (EDUCATION AND CANCER SUPPORT) DETAILED STATEMEiYf OF FINANCIAL ACTivrriES FOR THE YEAR ENDED 31 DECEMBER 2024 2024 tNCOME AND ENDOWMENTS I)onatlons and leg8eles Donations 101,885 Totsl incomlng resources 101.885 EXPENDtTURE Other Bu2lding materials Sub contra¢iors Travel ¢o$is Telephone Advertising Gifts and donations Bank charges 91.444 3.962 2,624 446 338 769 31 99,614 Governance costs Independent exatninefs fees 330 Total resources ¢xpended 99.944 Net Ineomc This page does no¢ fonn part of the stanitory financial st8t¢ments Page 7