OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2022

NIGERIA HEALTH CARE PROJECT

CHARITY REGISTRATION NUMBER 1112932

Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF

NIGERIA HEALTH CARE PROJECT

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022

Page
Legal and Administrative Information 3
Trustees' Report 4 to 8
Independent Examiner's Report on the Accounts 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Accounts 12 to 22

NIGERIA HEALTH CARE PROJECT

LEGAL AND ADMINISTRATIVE INFORMATION

1112932

CHARITY NUMBER 1112932 WORKING NAMES NHCP START OF FINANCIAL YEAR 01 April 2021 END OF FINANCIAL YEAR 31 March 2022 TRUSTEES AT 31 MARCH 2022 Mr Peter Grubb Resigned 25 September 2021 Miss Jennifer Benfield Miss Margaret Webb Resigned 25 September 2021 Mr Timothy Rogers Mr Peter Young Resigned 25 September 2021 Revd Dr Jennifer Hunter-Smith Mr Barry Weetman Resigned 25 September 2021 Dr David Cundall Mr David Mrs Susan Solanke Mrs Helen Onilado Mrs Clare Meachin Mrs Alison Redmore Mrs Fisayo Sotire Mr Olajide Majekodumni Mr Chiemela Nwagbara Rev Michael Meachin Dr Paula Dawson

The existing trustees appoint any new trustees following the provisions laid out in the Charity's governing instrument.

GOVERNING INSTRUMENT

Declaration of Trust dated 29th December 2005.

REGISTRATION DATE

6th February 2006:Standard registration

OBJECTS

To promote any charitable purpose, for the benefit of persons living in Nigeria, which will assist in providing particularly but not exclusively, health care services and facilities.

CORRESPONDENCE ADDRESS

BANKERS

INDEPENDENT EXAMINER

1 Gledhow Park Road Leeds LS7 4JX Barclays Bank Plc Bank Branch Leicester Leicestershire LE87 2BB Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF

3

Nigeria Health Care Project Trustees’ Annual Report 1.4.21 - 31.3.22

Section A Reference and administration details

Charity name: Nigeria Health Care Project Other names: Nil Registered Charity Number: 1112932

Charity’s principal address: 1 Gledhow Park Road, Leeds, LS7 4JX

Trustee name Office Date
Mr.PeterGrubb LifePresident 29.12.05– 25.09.21
Miss Jennifer M Benfield Friends Coordinator 29.12.05-
Miss Margaret M Webb 29.12.05–25.09.21
Mr Timothy NE Rogers 29.12.05-
Mr Peter Young Treasurer 29.12.05–25.09.21
RevdDrJenniferSmith 11.05.06
Mr Barry Weetman 11.05.06–25.09.21
Dr.David Cundall Co-ordinator 07.05.09-
Mr.DavidLaycock 29.03.11 -
Mrs. Susan Solanke Vice-Chair 14.06.11-
MrsHelenOnilado 11.06.13-
Mrs Clare Meachin 03.12.13-
MrsAlison Redmore Chair 02.12.14 -
Mrs Fisayo Sotire 02.12.14-
Mr Olajide Majekodunmi 12.09.17-
Mr Chiemela Obijuru Nwagbara 05.09.20 -
Rev Michael Meachin Treasurer 05.09.20 -
Dr Paula Dawson LearningCoordinator 25.09.21 -

Trustees: Peter Grubb, Margaret Webb, Barry Weetman and Peter Young resigned at the Annual General Meeting 25.09.21

Trustees agreed to Rev Mike Meachin becoming treasurer at their meeting on 25.05.21. Barclays Bank finally agreed new signatories on 14[th] February 2022

Section B Structure, governance and management

Type of governing document: Trust deed

How the charity is constituted: Trust

Trustee selection methods: Appointed by existing Trustees

Additional governance issues:

Methodist Church Nigeria provides information and advice about health facilities that we support. Other information and advice is provided, from time to time, by the Global Relationships Team, Methodist Church in Britain.

Funds are distributed through Methodist Church Nigeria; each centre is required to present an annual report including a financial report as a condition of further funding. A group of trustees visit these centres triennially. Other first-hand monitoring takes place during training visits, which occur every 18-24 months. The Covid-19 pandemic has prevented visits to Nigeria.

Nigeria Health Care Project Trustees’ Annual Report 1.4.21 - 31.3.22

The major risk is the misappropriation of funds in Nigeria, this is minimised by the maintenance of audit trails for funds sent via Methodist Church Nigeria to the places we support.

Travel in Nigeria by trustees and trainers carries particular risks. Risk assessments, including close attention to current advice for travellers from the Foreign and Commonwealth Office, are completed before each visit. During this financial year we became part of an 18 month mentorship programme for small Civil Society Organisations run by the Tropical Health and Education Trust (THET) and funded by UK Aid. The programme will finish at the end of 2022. The aim of the programme is to enable organisations to improve their governance, partnership working and ability to apply successfully for external grants.

Section C Objectives and activities

Purpose:

To promote any charitable purpose, for the benefits of persons living in Nigeria, which will assist in providing particularly, but not exclusively, health care services and facilities.

Aims:

  1. To support the local Methodist Church Nigeria leadership in providing health care facilities and trained personnel in areas of Nigeria which have poor or non-existent services as an expression of our common Christian love and discipleship.

  2. To work with the Nigerian diaspora to raise awareness and funds for the above cause.

  3. To work with the World Church Relationships Team of the Methodist Church in Britain to continue a creative partnership with Methodist Church Nigeria

  4. To be good stewards of our financial resources.

Objectives:

As the coronavirus pandemic eased, it was apparent that many Wesley Guilds, our traditional financial supporters, had to close because of dwindling numbers. We have managed to maintain our level of grant funding to Nigeria because giving by individuals who are members of the Association of Friends has remained steady and we have received additional income in the form of legacies and bequests. The THET mentorship programme should enable us to be more successful in attracting grant funding. Succession planning:

The treasurer’s role passed from Peter Young to Mike Meachin during this year. The process took a long time because Barclay’s Bank were extraordinarily slow in enabling the necessary change of signatories, but when this was finally complete we were able to move easily on to internet banking, which is essential as the new signatories are separate by hundreds of miles (the previous signatories were all based in Leeds) The Coordinator’s role will be split. Paula Dawson is the new learning coordinator, taking on the training role. Jide Majekodunmi is in the process of taking over the website. Trustees are seeking a social media coordinator and someone to take on the administration of the charity, before David Cundall retires later in 2023.

Nigeria Health Care Project Trustees’ Annual Report 1.4.21 - 31.3.22

opportunities facing one centre that we support. Ideally we would develop similar in-depth partnerships with other centres but we do not have the capacity to do this. It is probable that we will gradually reduce the numbers of centres we support following a process of consultation and evaluation with our Nigerian partners

Activities:

Additional details of activities

All trustees and people supporting the project are volunteers.

Nigeria Health Care Project Trustees’ Annual Report 1.4.21 - 31.3.22

Section D

Achievements and performance

Funds raised during the year were £40,294. This is a much lower total than 2020-21 because no major legacies were received during the year. Regular donations from the Association of Friends reduced to £13,094 compared to 17,277 in the previous year However, this is because Gift Aid (the majority of which is claimed for AoF donations) is now accounted for separately. Income from Gift Aid was £6,591. Therefore AoF donations are steady. Donations from churches and guilds continue to decline

Due to delays in the bank authorising changes new bank signatories following the retirement of the previous signatories, the six-monthly grants which are normally sent in January/February of each year were not sent until April 2022, therefore expenditure on grants is approximately 50% lower than expected.

Core costs were 4.8% of the total amount raised, (three year rolling average). However, our core costs will increase in the next financial year as the fee for the independent examiner’s report (£720) will be included so we are unlikely to be able to maintain our core costs below 5% of income unless our income increases.

Training visits to Nigeria have not been possible during the Covid-19 pandemic. There have also been intermittent ‘lockdowns’in Nigeria which have temporarily curtailed activities there. We remain in contact with the lead local training coordinators at both Bethesda Hospital, Benue State and Bende Local Government Area, Abia State, who have the necessary equipment and funding to restart training when conditions allow.

We enjoy excellent working relationships with the hierarchy of Methodist Church Nigeria (MCN). We have good links with their Health and Medical Board, the Director of Health Services, Very Rev Dr Janet Daramola, Health Secretary Deaconess Ronke Oworu and the Chair of the Board, Dr Muyiwa Solanke.

We currently support 11 centres in Nigeria. It is now over 12 years since we were able to visit the two health centres in the North, due to security concerns.

We have more work to do in increasing the diversity of the Trustee Board and in attracting younger people as volunteers and supporters. At the end of this reporting year, 5 of the 14 Trustees were British Nigerians, 8 trustees were women. We have not asked trustees about their sexual orientation.

Section E Financial Review

No funds are in deficit. Full details of the principal sources of funds are disclosed in the Financial report. Following discussions with our independent examiner we will ask centres we support in Nigeria to send us scanned receipts of grants when they are received by the centres. This is an additional requirement to the previous procedures for returning annual reports and financial statements.

Section F Other optional information

Section G Declaration

The Trustees declare they have approved the Trustees Report above.

NIGERIA HEALTH CARE PROJEcr TRU￿EE5, REPORT (continued) FOR THE YEAR ENDED 31ST MARCH 2022 Truste•$' R4Jonsibilrlies The Charit￿ Act 2011 requres the trustee5 to prepwe st&aM￿tS for e￿h financhit year whKh presents true fair Mew of the State of aff£rs rf the Ch¥y rfthe surp￿5 ( the Charity for that perThl. In preparing those financEI stat￿nentS tlte trustees are r8]ur&1 to: i) Select Sur(ab￿ ￿cOUntIng por￿e$ and app￿ th￿n £￿sEt￿tty ii) Make judgements and timat& th& are reasts7*j￿ and prU¢J￿t ill) Prepare financial stattynwt5 t¥1 the g￿g cfmcwn ba$6 Un￿SS inapprryJr¢te to presume that the trust ￿11 £¢￿thue in ex￿tence. The Trustees are resP￿sIb￿ fvr keeping prLpef ￿Cl15ntll7g ￿￿15. vthrh disctse wÉh reaS(￿abbe aCCUFacy at any time the finènckil posit￿ ￿ the tharrty. They re5pmsible fcr saf8Juar￿￿Thg the assets ￿ the Chaffty and hence for taking reasC￿abre stws for the prev￿t￿ detErtKn rf fraud and other irreguLarit￿. I approve the att￿h8￿ statement ￿ fmanck¥ b￿n￿ shea at)d C(￿fir￿ that I have made avaiL3b zl Infcrrnat￿ n￿essary preparat￿. Approv&1 by the Trustee5 I￿... 8 October 2022 Alison Redmore SvJne£l cfi th￿r behaw by Trustee................................. inte(1 Name:

NIGERIA HEALTH CARE PROJECT

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2022

Report to the trustees/ members of Nigeria Health Care Project on the accounts for the year ended 31st March 2022.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. · to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF Date: 19th October 2022

9

NIGERIA HEALTH CARE PROJECT

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2022

Notes
INCOMING RESOURCES
Donations & Legacies
3a
Investment Income
3b
Charitable Activities
3c
TOTAL INCOMING RESOURCES
PAYMENTS
Costs of Charitable Activities
4
NET INCOMING/(OUTGOING) RESOURCES
Balances Brought Forward
BALANCES CARRIED FORWARD
TRANSFERS BETWEEN FUNDS
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
RESOURCES EXPENDED		 Unrestricted
Restricted
Total
Total
Funds
Funds
2021/22
2020/21
£
£
£
£
27,068
13,094
40,162
196,587
32
-
32
463
100
-
100
771
27,200
13,094
40,294
197,820
14,229
129,885
144,114
27,284
14,229
129,885
144,114
27,284
12,971
(116,791)
(103,820)
170,536
-
-
-
-
12,971
(116,791)
(103,820)
170,536
4,297
233,816
238,113
67,577
17,268
117,025
134,293
238,113

Movements on all reserves and all recognised gains and losses are shown above. All the organisation's operations are classed as continuing.

The notes form part of these financial statements, found on pages:12 to 22

10

NIGERIA HEALTH CARE PROJEcr BALANCE SHEET AS AT 31 MARCH 2022 UnrestrrtJ Fund Re5trKta1 Fund Totsl Total 31-MaTr22 31aMaTr21 Nrtes Tangible Assets Inv2stment Assets Debttrs & Prepaymwts Cash at bank and in hand 17,988 117,025 135,013 238,113 Total Currnnt Assets 50ts 2381 Cweditors: amwnts Fdng due vithin one year NEf CURRENT ASWS 720 720 17.268 117.025 134,293 238,113 TOTAL ASSEfs kss curra)t 17.268 117,025 134293 2W113 Credrtor& amwnts fang due in than (me year io 17.268 117.025 134,293 238,113 FUNDS OF THE CHARrrY General Funds Restrttd funds 17.268 17268 117.025 4.297 233,816 117,025 TOTAL FUNDS 8 October 2022 Appr￿￿￿ by the Trustets rm ....................................... S￿ned th) the￿ beh by Trustee.....￿. SO￿.Ro$1￿.o￿ Printed Name.. li

NIGERIA HEALTH CARE PROJECT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2022

1. ACCOUNTING POLICIES

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.

Basis of preparation:

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

Incoming Resources with Related expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SOFA.

Grants and Donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax Reclaims on Donations and Gifts

Incoming resources from tax reclaims are included in the SOFA at the same time as the tax reclaim is received.

Contractual Income and Performance Related Grants

This is only included in the SOFA once the related goods or services has been delivered.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as income receivable.

Volunteer Help

The value of any voluntary help received is not included in the accounts and is described in the Trustees' Report.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Investment Income

This is included in the accounts when receivable.

Investment Gains and Losses

This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

This page does not form part of the statutory financial statements

12

NIGERIA HEALTH CARE PROJECT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2022

1. ACCOUNTING POLICIES (continued) Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advise to trustees on governance or constitutional matters.

Grants with Performance Conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.

Grants Payable without Performance Conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.

Pensions

Pension contributions are charged to the Statement of Financial Activities as they become payable.

Fund Accounting

Funds held by the charity are either:

1. Unrestricted funds

These are funds which can be used in accordance with the charity's objectives, at the discretion of the trustees.

2. Restricted funds

These are funds that can only be used for particular restricted purposes within the objects of the charity.

3. Designated funds

These funds are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Fixed Assets

Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.

Depreciation Expense

Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:

Equipment

25%

There has been no change to the accounting polices (Variation rules and methods of accounting) since last year.

2. TANGIBLE FIXED ASSETS

The Charity held no fixed assets investments during this or the previous financial period.

This page does not form part of the statutory financial statements

13

NIGERIA HEALTH CARE PROJECT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2022

3. INCOMING RESOURCES

Note
c) Incoming from Charitable Activities
Gift Aid
Guilds
b) Investment Income
Interest and Loyalty Awards
Income from sales
MCN Income
Miscellaneous Income
Personal - Association of Friends
Personal - Others
a) Donations & Legacies
Churches and other Fellowships
Donation income
Ebenta Appeal
Edawu (Accept)
Mollie Huggins Bequest		 Unrestricted
Restricted
Total
Total
Funds
Funds
2021/22
2020/21
£
£
£
£
470
-
470
1,611
8,645
-
8,645
-
-
-
-
2,887
-
-
-
1,435
6,591
-
6,591
-
3,779
-
3,779
2,615
572
-
572
-
1,333
-
1,333
1,292
-
-
-
164,500
-
13,094
13,094
17,277
5,677
-
5,677
4,970
27,068
13,094
40,162
196,587
32
-
32
463
32
-
32
463
100
-
100
771
100
-
100
771

This page does not form part of the statutory financial statements

14

NIGERIA HEALTH CARE PROJECT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2022

4. RESOURCES EXPENDED

4. RESOURCES EXPENDED
Note
Governance costs:-
Independent Examiner Fee
Frampton Bequests
Grants (to other charities)
Insurance
Miscellaneous Expenditure
Mollie Huggins Bequest
Charitable Activities:-
Association of Friends (Grants)
Bank charges
Bethseda Hospital
DR MacDonald Bequest		 Unrestricted
Restricted
Total
Total
Funds
Funds
2021/22
2020/21
£
£
£
£
-
8,250
8,250
-
42
-
42
-
-
-
-
-
-
13,200
13,200
-
-
-
-
18,611
12,750
-
12,750
-
393
-
393
-
323
0
323
3,673
-
97,000
97,000
5,000
720
-
720
-
14,229
129,885
144,114
27,284

This page does not form part of the statutory financial statements

15

NIGERIA HEALTH CARE PROJECT

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022

5. RESTRICTED FUNDS

CURRENT FINANCIAL YEAR

Dr. MacDonald Bequest
Bethesda Hospital
Edawu (Accept)
Ebenta Appeal
Mollie Huggins Bequest
Association of Friends
Training Fund
Travel Fund
Training Travel Fund
Muriel Frampton Bequest		 Balance
Gains &
Balance
01-Apr-21
Income
Expenditure
(Losses)
Transfer
31-Mar-22
£
£
£
£
£
17,257
13,094
(8,250)
-
-
22,101
80
-
-
-
-
80
500
-
-
-
-
500
2,117
-
-
-
-
2,117
36,840
-
-
-
-
36,840
13,200
-
(13,200)
-
-
-
-
-
-
-
-
-
1,435
-
(1,435)
-
-
-
2,887
-
(10,000)
-
-
(7,113)
159,500
-
(97,000)
-
-
62,500
233,816
13,094
(129,885)
-
-
117,025

PREVIOUS FINANCIAL YEAR

Mollie Huggins Bequest
Association of Friends
Training Fund
Travel Fund
Training Travel Fund
Muriel Frampton Bequest
Dr. MacDonald Bequest
Bethesda Hospital
Edawu (Accept)
Ebenta Appeal		 Balance
Gains &
Balance
01-Apr-20
Income
Expenditure
(Losses)
Transfer
31-Mar-21
£
£
£
£
£
20,230
17,277
(20,250)
-
-
17,257
80
-
-
-
-
80
500
-
-
-
-
500
1,715
402
-
-
-
2,117
60,451
-
(23,611)
-
-
36,840
13,200
-
-
-
-
13,200
5,250
-
(5,250)
-
-
-
-
1,435
-
-
-
1,435
-
2,887
-
-
-
2,887
-
164,500
(5,000)
-
-
159,500
101,426
186,502
(54,111)
-
-
233,816

The Restricted Funds are wholly represented by the Charity's cash reserves and are to be expended as specified above.

This page does not form part of the statutory financial statements

16

NIGERIA HEALTH CARE PROJECT

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022

GRANTS CURRENT FINANCIAL YEAR

CENTRE
Agboke-Centre for Mentally ill
Bethesda Hospital
Bethesda Orphans
Ebenta School of Health Technology
Edawu Community Mental Health Care
Igbo-Ora
Item Hospital
Northern Health Centres - Damishi, Kamuru, Galadima
Ugboju hospital
Uzakoli - Motherless Babies
TOTAL
GRANTS
CURRENT FINANCIAL YEAR
CENTRE
Agboke-Centre for Mentally ill
Bethseda Hospital
Bethseda Orphanage
Ebenta School of Health Technology
Edawu Community Mental Health Care
Northern Health Centres - Damishi, Kamuru, Galadima
Igbo-Ora
Item Hospital
Ugboju hospital
Uzakoli - a. Funding for elderly
b. Motherless Babies Home
TOTAL
GRANTS
PREVIOUS FINANCIAL YEAR
CENTRE
Agboke-Centre for Mentally ill
Bethseda Hospital
Bethseda Orphanage
Ebenta School of Health Technology
Edawu Community Mental Health Care
Northern Health Centres - Damishi, Kamuru, Galadima
Igbo-Ora
Item Hospital
Ugboju hospital
Uzakoli - a. Funding for elderly
b. Motherless Babies Home
TOTAL
Note *		 General
Association
Total
of Friends
2021/22
£
£
£
1,750
750
2,500
1,000
1,000
2,000
2,500
1,000
3,500
750
-
750
1,750
750
2,500
-
1,500
1,500
-
1,000
1,000
2,250
1,500
3,750
1,250
750
2,000
1,500
-
1,500
-
12,750
8,250
21,000
Restricted
June 21
Total
& one off
Grants
2021/22
grants
£
£
£
-
2,500
2,500
-
2,000
2,000
-
3,500
3,500
-
750
750
-
2,500
2,500
-
3,750
3,750
-
1,500
1,500
-
1,000
1,000
-
2,000
2,000
-
-
-
-
1,500
1,500
-
21,000
21,000
Restricted
June 20
Dec. 20
Total
& one off
2020/21
grants
£
£
£
£
-
2,500
2,500
5,000
-
3,500
3,500
7,000
-
7,000
2,000
9,000
-
750
750
1,500
-
2,500
2,500
5,000
-
3,750
3,750
7,500
-
1,500
1,500
3,000
-
1,000
1,000
2,000
-
2,000
2,000
4,000
-
-
-
-
-
1,500
1,500
3,000
-
26,000
21,000
**47,000 ***

£35,389 from General and AoF Funds, £6,611 from Frampton Bequest and £5,000 from Mollie Huggins Bequest

This page does not form part of the statutory financial statements

17

NIGERIA HEALTH CARE PROJECT

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022

MOLLIE HUGGINS BEQUEST CURRENT FINANCIAL YEAR

CENTRE 2021/22
£
Bethesda Hospital 14,300
Edawu 1 9,500
Edawu 2 5,100
Igbora-Ora 15,250
Item Hospital 15,250
Northern Health Centres 19,000
Ogoli-Ugboju 6,700
Omuo-Ekiti 9,500
Royal Cross Hospital 2,400
TOTAL 97,000
OTHER GRANTS
Dr Macdonald Bequest
- for amenity wards at Royal Cross Hosp 13,200
Ebenta College 10,000
Edawu 1,435
General (Unrestricted) 12,750
Association of Friends 8,250
Total Restricted Grants 129,885
General (Unrestricted) 12,750
GRAND TOTAL 142,635

PURPOSE

Lab + Ultra sound (not gen) Drugs Fund plus beds Water & elect for Utabije clinic Part funding for Wards Eye care department Guest House construction Pharmacy Store Mortuary Ultrasound Machine

This page does not form part of the statutory financial statements

18

NIGERIA HEALTH CARE PROJECT

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022

FRAMPTON BEQUEST
Balance as 31.3.21
Expenditure from 1.4.21 to 31.3.22
Capital Grants made to Projects
General Grants made to Projects
Training
Balance at 31.3.22
Ring fenced money
Capital Grants to be made to Projects
Normal Grants to be made to Projects
Training
Unallocated Funds as at 31.3.22
Capital Grants still to be made
Bethesda Orphans
MCN Medical Board
DR MacDONALD BEQUEST
Balance as 31.3.21
Expenditure from 1.4.21 to 31.3.22
Balance at 31.3.22
MOLLIE HUGGINS BEQUEST
Balance as 31.3.21
Expenditure from 1.4.21 to 31.3.22
Capital Grants made to Projects
Balance at 31.3.22		 2021/22
£
36,839
-
-
-
-
36,839
16,000
-
20,839
36,839
-
10,000
6,000
16,000
2021/22
£
13,200
13,200
-
2021/22
£
159,500
97,000
62,500		 2020/21
£
60450.00
-
16,000
6,611
1,000
23,611
36,839
16,000
-
20,839
36,839
-
10,000
6,000
16,000
2020/21
£
13,200
-
13,200
2020/21
£
164,500
5,000
159,500

This page does not form part of the statutory financial statements

19

NIGERIA HEALTH CARE PROJECT

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022

SUMMARY OF ACTUAL AMOUNT AVAILABLE FOR DISTRIBUTION

Total Income raised
Total expenditure
Net amount raised
Project Expenditure (Grants from General Funds)
AOF Grants
General Grants
Amounts available for further projects
Amount b/f from previous year
Total funds available before restrictions
Restricted - Association of Friends
Restricted - Other
Unrestricted Funds available for distribution
Less Reserve
Actual amount available for distribution		 2021/22
£
40,294
144,114
(103,820)
8,250
12,750
21,000
(124,820)
238,113
113,293
13,094
103,931
(3,732)
-
(3,732)		 2020/21
£
197,820
27,284
170,536
20,250
20,139
40,389
130,147
107,966
238,113
17,277
216,539
4,297
1,000
3,297

This page does not form part of the statutory financial statements

20

NIGERIA HEALTH CARE PROJECT

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022

6. INVESTMENTS

The Charity held no investment assets during this or the previous financial period.

7. CASH AT BANK AND IN HAND

Bank Current Account
Bank Deposit Account
Central Finance Board		 Unrestricted
Restricted
Total
Total
Funds
Funds
31-Mar-22
31-Mar-21
£
£
£
£
17,955
5,000
22,955
2,333
11,257
-
11,257
13,458
(11,223)
112,025
100,802
222,322
17,988
117,025
135,013
238,113

8. DEBTORS AND PREPAYMENTS

The Charity held no Debtors during this or the previous financial period.

9. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR

Independent Examiner's Fee Unrestricted
Restricted
Total
Total
Funds
Funds
31-Mar-22
31-Mar-21
£
£
£
£
720
-
720
-
720
-
720
-

10. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The Charity held no long term liabilities during this or the previous financial period.

11. STAFF COSTS AND NUMBERS

The Charity employed no members of staff during this or the previous financial period.

12. TRUSTEES AND OTHER RELATED PARTIES

No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.

(2020/21- None)

13. RISK ASSESSMENT

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

This page does not form part of the statutory financial statements

21

NIGERIA HEALTH CARE PROJECT

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022

14. RESERVES POLICY

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.

15. PUBLIC BENEFIT

The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

This page does not form part of the statutory financial statements

22