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2020-12-31-accounts

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Churches and communities trained by Eagles responded in practical and creative ways,
making soap and volunteering to clean at local hospitals to free up the medical staff.
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MALAWI SUPPORT

ANNUAL REPORT AND ACCOUNTS 1 JANUARY – 31 DECEMBER 2020

A. Charity Details

Name: Malawi Support

Charity No: 1115747 - registered in England and Wales

Address: 32 Corston Lane, Corston, Bath BA2 9AE

Contact email: tonyhaines47@gmail.com

Trustees:

Chair – Tony Haines Treasurer – Diane Haines Trustee – Rick James Trustee – Beverly Stark Trustee – Cathy James

B. Charity Structure

Malawi Support is a small charity governed by five trustees. Trustees are selected to contribute a range of skills, knowledge and experience that is needed to perform the charity’s duties in administering grants to Eagles Relief and Development Programme in Malawi (Eagles) and in monitoring the work and the use of the funds. Current trustees have skills in finance, international development, education, organisation development and communications.

Trustees hold at least two ordinary meetings a year. New trustees are appointed by a resolution at a special trustee meeting. The charity keeps records of appointments, contact details and resignations.

C. Malawi Support’s Aim

Malawi Support was established with the following object: to develop the capacity and skills of socially and economically disadvantaged communities in Malawi in such a way that they are better able to identify and help meet their needs and participate more fully in society; and in particular to support the charitable work of Eagles Relief and Development Programme.

D. Malawi Support 2020 expenditure

Malawi Support raised £71,947 for Eagles’ work in 2020, in addition to £17,158 carried over from 2019. 2020 total expenditure amounted to £43,253, enabling Malawi Support to carry over £45,852 to 2021.

In 2020 97% of Malawi Support’s expenditure went directly to Eagles’ work in Malawi. The remaining funds covered audit fees, website costs, and printing expenses. The funding that went to Eagles included the Malawi Support annual commitment of £40,000 to support the national church and community work against an agreed budget. Trustees send this in two annual instalments in January and June each year to help Eagles manage cash flow, especially early in the year, when institutional donor funds are often delayed. Malawi Support intentionally uses its funding to cover core costs that are hard to fully meet through institutional donors and Eagles’ highly effective national church and community mobilisation programme.

E. Brief statement of the charity’s policy on reserves

The charity’s policy is:

1

E. Summary of the main activities in 2020

Public benefit

When planning our activities for the year, the Malawi Support trustees have considered the Charity Commission’s guidance on public benefit and have ensured that the charity is compliant. Throughout its work, Malawi Support and Eagles ensure that projects reach those who are in need, regardless of their tribe, faith, ethnicity, gender or disability. It aims to mobilise churches to work with their local communities to identify and find solutions to their own needs, encouraging them to develop methods of doing things that will last and supporting them in appropriate ways that do not create dependency. Eagles trains churches and communities to work with local and national government as well as with non-government services.

Malawi Support activities

Malawi Support monitoring, technical support and advocacy:

2

Fundraising

Communications and awareness-raising

Malawi Support governance

3

Eagles activities 2020 core-funded by Malawi Support

In 2020, Eagles continued to pursue its vision of helping communities become self-reliant and resilient, able to identify their problems, find lasting solutions, take action and attain improved living standards for their households and communities. To accomplish this, Eagles continued to work with local churches and communities, mobilising and empowering them to take responsibility for their own development and address social and economic challenges they face, such as in food and nutrition security, economic empowerment, environmental management, public health, gender-based violence and other support for vulnerable people.

Eagles work in 2020 reached 377,790 people by mobilising 387 local churches (194 were Living Waters Church and 193 were non-Living Waters churches). Eagles helped these churches set up 254 Social Action Committees (SAC) to oversee work with the communities and to ensure it is owned and sustained by their members: 224 SACs are active while 30 SACs need revitalising.

The mobilised churches have worked together with their communities to address the following issues:

The graph below shows the number of households working in these areas of need: Eagles continued training church leaders in the Bible School in ‘God’s heart for the poor’ so they are equipped in the Church and Community Mobilisation approach and able to respond to needs holistically. 32 student church leaders (10 women, 23 men) benefitted in 2020) and 174 (48 women, 126 men) cumulatively over the past five years (2016 to 2020).

In thematic terms, Eagles CCM achievements include:

Climate Change and Disaster Risk Management

Eagles helped communities improve their livelihoods and recover more quickly from floods, supporting them to prepare for and mitigate the impact of climate change and facilitating the planting of 79,473 trees in 2020.

Food, nutrition and economic security

Eagles’ work with vulnerable communities has improved food, nutrition and economic security for at least 6,210 people. 2,350 people improved their agricultural and livestock practices. 3,860 people took part in income generating activities as a result of taking part in village savings and loan/ self-help groups. 235 people learned vocational skills such as tailoring and bricklaying.

Community health and Covid-19 prevention

Eagles reached over 1.5 million people with COVID-19 preventative messages through church sermons, radio programmes, posters and mobile van outreaches. It distributed materials such as buckets (including with taps), personal protective wear, chlorine, soap and hand sanitiser) to enable people to keep safe. The radio programmes reached 1,350,000 people via three radio stations. In addition, Eagles helped 2,055 people affected by HIV & AIDS access shelter and food. It supported 4,255 orphans with learning materials, school fees and clothes. It enabled 650 people to access portable water by rehabilitating water points and supplying chlorine.

Vulnerable groups

The 387 churches that Eagles mobilised in 2020 have supported 45,020 particularly vulnerable people. These included 4,355 orphans and 2,205 people living with HIV and AIDS. The churches are helping 5,720 vulnerable children to access education in primary and secondary schools. They are also supporting 3,605 poor households, reaching 18,025 people. They have helped 745 people improve their houses and supported 1,497 people to use fuel-efficient stoves that protect the environment.

However, COVID-19 has made 2020 an especially difficult year and led to decline in the number of churches involved in social action both because of economic difficulties and reduced gatherings. Many churches suspended activities, including home visits and community social action work.

With the continued threat of COVID-19 beyond 2020, Eagles needs to help local churches work with their local communities to increase awareness of Covid-19, dispel harmful myths and improve community sanitation and hygiene practices. The local church remains the best placed agent for sustainable community transformation.

F. Conclusion

Eagles’ work enables communities to manage their own lives not only in the present but to develop the skills to solve problems that arise in the future. Its foundation is in training churches in how to work with their communities on shared priorities – and not merely provide services to them. Eagles therefore constantly envisions churches, inspiring leaders and congregations to understand their mandate for justice and how to be effective in bringing long-term change. This makes the work sustainable and cost-effective.

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REGISTERED CHARITY NUMBER: 1115747

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

FOR

MALAWI SUPPORT

MALAWI SUPPORT

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 8

MALAWI SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020

The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The aim of the charity is to develop the capacity and skills of socially and economically disadvantaged communities in Malawi, in such a way that they are better able to identify and help meet their needs and participate more fully in society and, in particular, to support the charitable work of Eagles Relief and Development Programme. The activities of the charity are raising funds from UK supporters to send to Eagles Relief and Development Programme in Malawi, to be used in development projects across Malawi.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees are satisfied that appropriate controls are in place.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1115747

Principal address

Eden Cottage 32 Corston Lane Corston Bath BA2 9AE

Trustees

A Haines Mrs D Haines Mrs B Stark R James C James

Independent Examiner

PG Owen Limited Chartered Accountants 7 Northumberland Buildings Bath BA1 2JB

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Mrs D Haines - Trustee

Page 1

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MALAWI SUPPORT

Independent examiner's report to the trustees of Malawi Support

I report to the charity trustees on my examination of the accounts of Malawi Support (the Trust) for the year ended 31 December 2020.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 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 Trust as required by section 130 of the Act; or

  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.

Robin N Browning BA(Hons) FCCA FCA FAIA BFP PG Owen Limited Chartered Accountants 7 Northumberland Buildings Bath BA1 2JB

Date: .............................................

Page 2

MALAWI SUPPORT

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

2020
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
71,926
Investment income
2
21
Total
71,947
EXPENDITURE ON
Raising funds
198
Other
43,055
Total
43,253
NET INCOME/(EXPENDITURE)
28,694
RECONCILIATION OF FUNDS
Total funds brought forward
17,158
TOTAL FUNDS CARRIED FORWARD
45,852
2019
Total
funds
£
75,972
54
76,026
240
85,385
85,625
(9,599)
26,757
17,158

The notes form part of these financial statements

Page 3

MALAWI SUPPORT

BALANCE SHEET 31 DECEMBER 2020

2020
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
5
59
CURRENT ASSETS
Debtors
6
7,500
Cash at bank
38,853
46,353
CREDITORS
Amounts falling due within one year
7
(560)
NET CURRENT ASSETS
45,793
TOTAL ASSETS LESS CURRENT
LIABILITIES
45,852
NET ASSETS
45,852
FUNDS
8
Unrestricted funds
45,852
TOTAL FUNDS
45,852
2019
Total
funds
£
89
5,963
11,636
17,599
(530)
17,069
17,158
17,158
17,158
17,158

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

.............................................

D Haines - Trustee

The notes form part of these financial statements

Page 4

MALAWI SUPPORT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% on reducing balance

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted 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 are raised for particular restricted purposes.

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

2. INVESTMENT INCOME

INVESTMENT INCOME
2020 2019
£ £
Deposit account interest 21 54

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continued...

MALAWI SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 75,972
Investment income 54
Total 76,026
EXPENDITURE ON
Raising funds 240
Other 85,385
Total 85,625
NET INCOME/(EXPENDITURE) (9,599)
RECONCILIATION OF FUNDS
Total funds brought forward 26,757
TOTAL FUNDS CARRIED FORWARD 17,158
5. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 January 2020 and 31 December 2020 447
DEPRECIATION
At 1 January 2020 358
Charge for year 30
At 31 December 2020 388
NET BOOK VALUE
At 31 December 2020 59
At 31 December 2019 89

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continued...

MALAWI SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020 2019
£ £
Prepayments and accrued income 7,500 5,963
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020 2019
£ £
Other creditors 560 530
8. MOVEMENT IN FUNDS
Net
movement At
At 1.1.20 in funds 31.12.20
£ £ £
Unrestricted funds
General fund 17,158 28,694 45,852
TOTAL FUNDS 17,158 28,694 45,852
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 71,947 (43,253) 28,694
TOTAL FUNDS 71,947 (43,253) 28,694
Comparatives for movement in funds
Net
movement At
At 1.1.19 in funds 31.12.19
£ £ £
Unrestricted funds
General fund 26,757 (9,599) 17,158
TOTAL FUNDS 26,757 (9,599) 17,158

continued...

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MALAWI SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020

8. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 76,026 (85,625) (9,599)
TOTAL FUNDS 76,026 (85,625) (9,599)

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.1.19 in funds 31.12.20
£ £ £
Unrestricted funds
General fund 26,757 19,095 45,852
TOTAL FUNDS 26,757 19,095 45,852

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 147,973 (128,878) 19,095
TOTAL FUNDS 147,973 (128,878) 19,095

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2020.

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