Centres of Medical Excellence and Training to the Middle East (a company limited by guarantee) 30th April 2022 Registered Number 4748007 Registered Charity Number 1107214 2 Centres of Medical Excellence and Training to the Middle East (a company limited by guarantee) Year to 30th April 2022 Reference and Administrative Information Directors Rafik Refaat (Chairman) Ewan McKendrick Nigel Buchanan CVO Antony Wood Haydn Williams Sara Ioannou Philip Ioannou Charity Number 1107214 Company Number 04748007 Registered Office 12 Bowers Way, Harpenden, Herts. AL5 4EW Bankers Barclays Bank Plc, Harpenden Branch, PO Box 104, St Albans, Herts. AL1 3AN. 3 Centres of Medical Excellence and Training to the Middle East (a company limited by guarantee) ## Report of the Directors Year ended 30th April 2022. The Board submits its report together with the accounts for the year to 30th April 2022. This report is prepared in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities”, issued by the Charity Commission for England and Wales in March 2005. Structure, Governance and Management The directors of Centres of Medical Excellence and Training to the Middle East, a Company Limited by Guarantee, have pleasure in submitting their report for the year ended 30th April 2022. The company was incorporated as a private company limited by guarantee on 24 April 2003 in the United Kingdom and was registered as a charity on 3 September 2003. The directors are the only members of the company. The individual liability of each member is limited to a guarantee of £10 . ## Directors The Directors are responsible for the overall management of the charity. The Directors during the year and at the date of signing are shown on page 2. New Directors are inducted into the practical work of the charity when they are appointed and are kept informed about their duties and responsibilities as appropriate. ## Risk Assessment The Directors regularly assess the major risks facing the charity and monitor these risks. ## Activities The activities of the charity are to promote for the public benefit the relief of suffering, distress and poverty in Egypt and in such other parts of the world as the directors may determine. During the year the charity made donations amounting to £21,500 (2021 £94,000) to the Kasr El Dobara Evangelical Church in Cairo to support the Amoun hospital. The donations were made towards the general running costs of the hospital of £9,500, and towards the cost of purchasing a new microscope of £12,000. The Board had previously agreed to make donations to fund 50% of the cost of a new microscope for eye surgery, of which £20,000 had been donated before 30[th] April 2021; the £12,000 payment completes the donation of 50% of the cost. 4. Centres of Medical Excellence and Training to the Middle East (a company limited by guarantee) Report of the Directors (continued) Year ended 30th April 2022. Activities (continued) The hospital was opened in 2009 to support the very poor and needy by providing a high standard of care at a reasonable cost or free of charge depending on the patient’s ability to pay. The Amoun Hospital is always interested in attracting and providing care and respect for afflicted groups and minorities (for example Syrian and Yemeni refugees, widows, orphans and the homeless). We find great pleasure and blessing in caring for those who have no one or little to care for. The Amoun Hospital received patients on a regular basis from Upper Egypt mainly coming from poor villages in Menia, Beni Suef and Assiut governorates, Sadat City, Suez and random slum areas in Cairo and Giza. The hospital accepted patients referred from different churches who cannot afford to have their eye surgery done in private eye centres. In these cases the patient pays only a symbolic figure around ten per cent of the expense and for every patient we do establish that they need this support. Our team of doctors also donate their time or reduce their fee significantly. To our great disappointment, the Amoun hospital was forced to close in 2021. The Egyptian government had placed significant new requirements on hospitals, including the need for at least two operating theatres. Amoun was not able to meet the requirements in the timescales required and was therefore forced to close. Since then, the Directors have been supporting the team in Cairo who are seeking ways to achieve the charity’s aims without the need for its own hospital. The current intention is to establish clinics in the Amoun owned premises, to provide specific outpatient services. In patient services would be outsourced to larger providers with whom they are seeking to establish contracts. The UK Board have not made any further donations to the work since the closure of the hospital, seeking to ensure the direction of the work and use of funds remains in line with the charity’s aims. ## Financial Review The company received donations of £30,287 (2021 £41,018) and made donations of £21,500 (2021 £94,000) and incurred expenditure of £52 (2021 £166) relating to bank charges. ## Statement of Directors’ Responsibilities The Directors are responsible for preparing the Directors’ Report and the Financial Statements in accordance with applicable law and regulations. Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company, and of the result of the charitable company for that year. 5. Centres of Medical Excellence and Training to the Middle East (a company limited by guarantee) Report of the Directors (continued) Year to 30th April 2022. Statement of Directors Responsibilities (continued) In preparing these financial statements, the Directors are required to:  select suitable accounting policies and then apply them consistently;  make judgments and accounting estimates that are reasonable and prudent;  prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. By order of the Board Antony Wood 6 Centres of Medical Excellence and Training to the Middle East (a company limited by guarantee) Profit and Loss Account for the year ended 30 April 2021. 2020/21 2019/20 Income: Donations received (note 3) 30,287 41,018 Operating costs: Donations made (note 4) 21,500 94,000 Gross profit (loss) 8,787 (52,982) Administration expenses; Bank charges 52 166 _______ ______ Profit (Loss) on ordinary activities before tax 8,735 (53,148) Tax on surplus on ordinary activities Surplus (deficit) carried forward 8,735 (53,148) Reserves brought forward 29,693 82,841 ______ ______ Reserves carried forward £38,428 £29,693 ______ ______ The notes on page 8 form part of these financial statements 7 Centres for Medical Excellence and Training to the Middle East (a company limited by guarantee) Balance Sheet 30th April 2022. 30th April 2021 Cash at Bank 37,886 27,298 Amounts receivable 542 2,460 _______ _______ Net Assets £38,428 £29,693 ______ ______ The financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). For the year ending 30th April 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors’ acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of the accounts. The financial statements were approved and authorised by the board on 15 November 2022 and signed on its behalf by: Rafik Refaat Antony Wood Director Director 8 Centres of Medical Excellence and Training to the Middle East (a company limited by guarantee) Notes to the Accounts Year ended 30th April 2022. ## 1. Accounting Policies ## (1) Basis of preparation of financial statements The financial statements have been prepared under the historical cost convention and in accordance with the Financial Standard for Smaller Entities (effective January 2008). ## (2) Income Income comprises donations received by the company. ## (3) Taxation The company remains accountable for taxation liabilities arising from capital gains, interest, trading activities and any other surplus arising other than from donations received. ## (4) Cash Flow Statement The Directors have taken advantage of the exemptions given in Financial Reporting Standard No 1 and have chosen not to prepare a cash flow Statement. ## 2. Company status The company is a private company limited by guarantee and consequently does not have a share capital. Each of the members is liable to contribute an amount not exceeding £10 towards the assets of the company in the event of liquidation. ## 3. Income Donations comprise amount received from donors of £25,412 (2020 £21,855) and the tax recoverable on gift aid donations of £4,875 (2020 £4,725) . ## 4. Operating costs The company made donations of £21,500 (2021 £94,000) to Kasr El Dobara Evangelical Church in Cairo towards the running of the Amoun Hospital in Cairo. ## 5. Related party transactions There were no related party transactions in the year.