## MALAWI SUPPORT ANNUAL REPORT AND ACCOUNTS 1 JANUARY – 31 DECEMBER 2022 ## A. Charity Details ## Name: Malawi Support Charity No: 1115747 - registered in England and Wales Address: 32 Corston Lane, Corston, Bath BA2 9AE Contact email: cathyjrjames@icloud.com Trustees: Chair – Tony Haines Treasurer – Diane Haines Trustee – Rick James Trustee – Beverly Stark Trustee – Nelson Kenneth Trustee – Cathy James ## B. Charity Structure Malawi Support is a small charity, now governed by six trustees, after appointing a new member in November 2022 to provide additional financial expertise. 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 use of the funds. Current trustees have skills in finance, international development, education, organisation development, strategy 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 2022 expenditure Malawi Support’s 2022 income was £120,714, an increase of 18% from the previous year. In addition, £72,494 was carried over from 2021. Its total expenditure amounted to £74,836. Malawi Support carried over £118,372 to 2023 to cover additional expenses needed for a new vehicle for Eagles Malawi and an emergency response fund. In 2022, £61,970, 83% of Malawi Support’s expenditure, went directly to Eagles’ work in Malawi. 15% covered training and advocacy through the e-learning platform, charity monitoring and technical accompaniment and development of a new website and brand. Only 2% of expenditure went on administration and fundraising. The funding for Eagles included the Malawi Support annual commitment to the national church and community work, the Catalyse initiative supporting villages over three years and emergency response. Malawi Support intentionally covers core costs that are hard to fully meet through institutional donors. 1 ## E. Brief statement of the charity’s policy on reserves The charity’s policy is: - to ensure that it can contribute to an annual agreed budget for Eagles national programme - to retain enough surplus to use flexibly to respond to specific needs that arise, such as natural disasters and shortfalls in institutional funding - to forecast giving for the next year, as far as feasible, to retain enough to support core commitments ## F. Summary of the main activities in 2022 ## 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 Management and roll-out of Eagles’ online Church and Community Mobilisation (CCM) course Malawi Support continued to manage the follow-up to the online CCM course pilot on behalf of Eagles. At the request of the leader of Amaré Argentina (Mothers’ Union) and the Primate of the Church of South America, we had the course translated into Spanish. Then, in coordination with Tearfund, we launched the Latin America pilot of the course in November 2022. 2 Malawi Support also met with organisations and people that had taken part in the 2021 pilot to help them think through and implement their plans for follow-up. As well as the Spanish translation and Latin America pilot launch, these included the following: - Liebenzell Mission rolled out the course for 19 of their own missionaries and local partners, facilitated by Eagles and Malawi Support. They also planned to implement Church and Community Mobilisation as a subject in their Bible college. - Tearfund also ran the course for its own staff and partners, as well as taking part in the Latin America pilot. - Compassion International integrated CCM principles into a long-term project in Tanzania, bringing in people from the community, especially marginalised groups, as well as churches. They also began exploring how they could use CCM as an approach to work with non-Compassion partner churches. Malawi Support monitoring, technical support and advocacy: - a) Monitoring and support to Eagles’ leadership: In January 2022, a Malawi Support trustee visited Eagles in response to an urgent plea from Eagles for help to meet a financial deficit for 2021. Trustees felt it was important to understand the causes of the deficit and address these, as well as helping Eagles meet the immediate need. The trustee assessment concluded that problems had arisen from external factors including COVID-19, the cost of living crisis and quality of other donor funding. It also suggested that internal budgeting, communication and governance involvement could be improved to prevent this kind of issue recurring. Malawi Support responded by: - Sending an additional £15,000 to help cover the deficit - Lobbying Eagles’ other donors for support, resulting in All We Can agreeing to cover the remaining part of the deficit - b) Trustee meetings and events: During 2022, Malawi Support trustees met twice to review - progress formally and also held calls with Eagles’ leadership in Malawi. We also appointed a new trustee in November to provide additional financial management expertise. The new trustee designed an Excel Cashbook that is updated monthly to track the different funding sources and initiatives and enable us to analyse and forecast finances better. Malawi Support also held two parties, in February and July, to thank Bath-based supporters for their help and to share updates about the work. One trustee and a volunteer also facilitated an assembly for Kingswood School, Bath, receiving much positive feedback. - c) Communications: Malawi Support produced three good quality newsletters in 2022. These covered Eagles’ response to Tropical Storm Ana and their climate change prevention and mitigation work; creative ways that Eagles is helping people diversify livelihoods in response to environmental uncertainty; and Eagles’ progress in embedding safeguarding and child protection in the work of churches and communities. Malawi Support also finalised a project with a communications partner to design a new logo and branding for Eagles and Malawi Support and to update the website. Eagles’ adoption of the new brand was delayed by the need to get trustee approval for the new logo from the church governing body and Malawi Government. However, Malawi Support agreed the branding and logo for itself and launched the new website for UK and international supporters. This was very well received. 3 ## Eagles activities 2023 core-funded by Malawi Support Eagles Malawi reached 677,792 people in 2022 (61% female and 39% male). Malawi Support funds its core work of Church and Community Mobilisation. Eagles also carried out projects focused on climate change, food security, WASH (water, health, sanitation and hygiene). ## Church and Community Mobilisation (CCM) In 2022, 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 to achieve change. Communities brought about transformation in their standard of living, health, education, relationships and in their environment. Eagles helped communities become self-reliant and resilient, able to identify their problems, find lasting solutions and take action for themselves. CCM involves three key stages: awakening and envisioning sessions for churches so they understand their responsibility to help those who are vulnerable and marginalised; community entry activities so church and community together identify and prioritise the changes they want to bring and how they will address them; and then church and community working together to achieve those changes, using their own resources and partnering with others. The diagram below shows that this produces sustainable and ongoing change, unlike more traditional approaches where the churches run projects for their communities. Eagles CCM approach in 2022 helped a total of 191,880 people through 490 churches. 53% of the churches were part of Living Waters, Eagles’ umbrella church, and 47% were from a range of other denominations. Eagles helps people of all faiths and none. Its CCM approach trains churches to work with community leaders and members of all faiths. Through CCM, Eagles helped people across the whole country: 27% of the churches and their communities were in the northern region; 20% in the southern; and 53% in the Central. 4 Churches and communities carried out a range of activities, according to their local priorities. The chart below shows how many people benefitted from each of these activities. ## Training church leaders in CCM In 2022, Eagles trained 60 student church leaders (26 women and 34 men) in the Bible School in ‘God’s heart for the poor’, equipping them in the CCM approach so they are able to work with their communities to respond to needs holistically. 267 trainee leaders (80 women, 187 men) cumulatively have benefitted from this work over the past seven years (2016 to 2022). ## Outcomes achieved through Eagles’ work core-funded by Malawi Support ## Improved relationships Eagles helped communities become more inclusive of people facing stigma, such as those living with disabilities or with HIV/AIDS. They restored relationships by promoting safety and dignity, reducing harmful practices such as child marriage and domestic violence. In 2022, Eagles continued to train churches and their communities in safeguarding. This has resulted in communities identifying safeguarding champions and taking action to report abuse and work with the Police to secure convictions. Nasoweka (photo right) , a women’s leader in Kachira, Central Malawi, said: “I am so happy to be part of this training. We have been ignorant about these things and have watched our children being abused without doing anything about it. Now we will teach our children to recognise, avoid and report any form of abuse. I will teach the entire church, so we protect our children. “ 5 ## Improved environment Tropical Storm Ana, followed by Cyclone Gombe battered southern Malawi at the start of 2022, especially Chikwawa district (photo below) . It took time for any aid to reach these areas, but local churches, trained by Eagles responded rapidly, even in the midst of their own needs. They identified the people who were most vulnerable and mobilised their communities to provide food, clothes and soap. City churches in Blantyre and Zomba also donated goods. Eagles also helped churches and communities work out what they could do in the medium and longer term. Some equipped vulnerable people with skills so they could start businesses. Others set up SelfHelp Groups. Eagles also provided training in counselling to help people deal with the trauma. As well as helping communities respond to disaster, Eagles works with them to prepare for, prevent and mitigate disasters. In 2022, communities planted over 40,000 trees and developed plans to deal with climate shocks. Other environmental activities included building 3,427 fuelefficient stoves and making organic manure to fertilise their crops. Improved standard of living Churches and communities worked together to improve their food security by diversifying crops, teaching people how to store their harvest to prevent loss and by promoting simple irrigation to enable people to grow food outside of the rainy season, mitigating climate shocks. In 2022, 3,427 households took part in 237 Village Savings and Loans groups, where people came together each week to save their money and then could take out loans to help their families, rebuild houses or start up and strengthen small businesses. 6 CCM helps communities recognise the resources they have and builds their confidence in their creativity and problemsolving skills. Kamkwenu community in central Malawi, had set up a fish farm. In 2022, they decided to begin beekeeping as well (photo right) as another source of income and to discourage people from cutting down trees where they built the hives. ## Improved health Eagles helped communities prevent and manage diseases better by improving hygiene, nutrition and access to clean water. For example, Kanyazuka church in Mzuzu, northern Malawi, taught people how to protect themselves from cholera and Chilowosi village lobbied local government for a bore hole to provide fresh water. Eagles also helped communities raise awareness of how to access local health service and lobby government for help in constructing clinics and shelters for patients’ carers so that health care was more accessible. ## Improved education Churches and communities trained by Eagles identified vulnerable children who needed additional support to go to school, providing them with uniforms and notebooks and paying their school funds. They also helped vulnerable under-five children improve their safety and learning by running Community Based Childcare Centres. In 2022, these CCM initiatives helped a total of 7,366 children in their education. ## Improved resilience Eagles’ work helps local churches and communities take the initiative to solve their own problems, recognising and strengthening their skills and speaking out and influencing others. Eagles helps ensure the sustainability of the approach by supporting local churches to set up Social Action Committees to oversee and monitor the work with communities. 2022 data shows that 468 out of the 475 that Eagles have helped set up are active (98%). ## G. Learning and conclusion Eagles’ CCM work in 2022 was effective in enabling churches to work with their communities to address their priority issues and help those who are most vulnerable. The action that these communities took using their own resources to address their problems enabled them to achieve changes in all planned outcome areas. The Eagles online CCM course helped extend Eagles’ cost-effective and sustainable approach to other organisations and countries. However, 2022 inflation meant that projected finances were insufficient to complete all planned activities and affected the quality of support and follow-up. Malawi Support and Eagles need to work with their other CCM funding partners to increase the among and quality of funding, as well as to identify potential new funders. 2022 disasters also highlighted the ongoing trend of increasing climate shocks each year and the need to keep strengthening disaster mitigation and prevention in the work across all communities. The fragile context also underlines the importance of Eagles’ emphasis on strengthening community resilience. 7 REGISTERED CHARITY NUMBER: 1115747 REPORT OF THE TRUSTEES AND FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 DECEMBER 2022 FOR MALAW[ SUPPORT Owen Limited Chartered Accountants & Financial Advisors MALAWI SUPPORT CONTENIE OF THE FINANCIAL STATEMENTS FOR THE YEAR E]YDED 31 DECEMBER 2022 Page Report of the Trustees Independent Examlner's Report ststement of Financial A¢tlvltles Bhlance Shttt Note5 to the Finaneigl Statements Detailed Ststement of Finaneial Aetiviti 10 MALAWI SUPPORT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 The trustees present their report with the financial statements of the charity for th¢ year ended 31 D¢ceTnber 2022. The trustees have adopted the provisions of Aecounting and Reporting by Charitie5'. state￿ient of Recommended Practice applicable to charities preparing their aecounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effe¢tive l January 2019). OBJECTIVES AND AcfiviTIES Objectives and airn5 The aim of the charity is to develop the capacity and skills of socially and economieally disadvantaged communities in Malawi, in such a way that they are better able to identsfy altd help meet iheir needs And participate more fully in society and, in partiwlar, to support the charitable work of Eagles Relief and Development Programme. The activities of the charity are raising funds frorn UK supporters to send to Eagles Relief and Development Programme in Malawi, to be used in development projects acr055 Malawi. STRUCIURE, GOVERNANCE AND MANAGEMENT Governing do¢umen¢ The chariry is controlled by its governing document, a deed of trust and ¢onststutes art unino)rporated Charity. Rlsk management The trustees have a duty to identify and review the risk5 to which the charity i5 exposed and to ensure appropriate controls are ID place to provide reasonable assuran¢e against fraud and etror. The Tru5t¢es are satisfied that appropriate controls are in place. REFERENCE AND ADMIf41STRA TIVE DETAIiS Registered Charity number 1115747 PriDcipal address Eden Cottage 32 Corston Lane Corston Bath BA2 9AE Trustees A Haines Mr5 D Haines Mrs B Stark R James C James N Kenneth (appointed 8.11.22) Independent Examiner PG Owen Limited Chartered Accountants 7 Northumb¢rland Buildings Bath BAI 2JB 24.10.2023 Approved by order of the board of trustees on ..... .. ............. . and signed on its behalf by.. Mrs D Haines- Trustee Page I Ir4DEPENDEf4T EXAMINER'S REPORT TO THE TRUSTEES OF MALAWI SUPPORT Independent ¢X3miner'5 report to the trustees of Malawi Support I report to the ¢haTity trustees on my examination of the accounts of Malawi Support (Ih¢ Trusil for the year ended 31 D¢¢¢mber 2022. Responsibilitie$ and basls of report A> the charity trust¢es of the Tn￿t you are responsible for the preparation of the a¢couDts in accordance with the r¢quirements of the Charities Act 2011 {'the Act'}. I report in respect of my ¢xatnination of the Trust's accounts Ca￿led out under Sectton 145 of th¢ Act and in ¢arying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145{5Xb) of the Act. Independent examiner's statement I have completed my examination. I confim) that no material matters have come to my attention in connection with the examination giving me rause to believe that in any material respect.. ourtting records were not kept in respect of the Trust as required by Section 130 of the Act. or the a¢counis do not accord with those records- or the accounts do not comply with the applicable requir¢ment5 concerning the forni and content of accounis sei out in the Charities (Accounts and Reports) Regulations 2008 other thaD any requirement that the ac¢ounis give a tTU¢ and fair view which 15 not a matter consid¢red as part of an independent exarnination. I have no concerns and have come across no oiher matters in wnnection with the examination lo which attention should be draMTr) in this report in order to enable a proper undentanding of the accounts to be reached. Robin N Browning BA(Hons) CA FCA FAIA B PG Owen Lilnitsd Chartered Accountants 7 Northumberland Buildrngs Bath BAI 2JB Pag¢ 2 MALAWI SUPPORT STATEMENT OF FINANCTAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 2022 UnrestrKcted fi￿d 2021 Total funds Note$ IIYCOME AND ENDOWMENTS FROM Donatlons and l¢ga¢ies 120,577 102,478 Investment in¢ome 137 Tot41 120,714 102,482 EXPENDITURE ON Raising funds 1,268 976 Oth¢r 73,568 74,864 Total 74,836 75,840 NET INCOME 45,878 26.642 RECONCILIATION OF FUNDS Total funds brought forward 72,494 45,852 TOTAL FUNDS CARIUED FORWARD 118,372 72,494 The notes forni part of these fmancial stat¢m¢nis Page 3 MALAWI SUPPORT BALANCE SHEET 31 DECEMBER 2022 2022 Unrestricted fund 2021 Total nds Notes FtXED ASSETS Tangible assets 39 CURRENT ASSETS Debiors C&8h at bank 8,161 110,831 12,426 60,619 118.992 73.045 CREDITORS Amounts falling due within one year (620) (590) NET CURRENT ASSETS 118,372 72,455 TOTAL ASSETS LESS CURREP LIABILITIES 118.372 72.494 NET ASSETS 118,372 72,494 FUNDS unrestrict￿ fundg 118,372 72,494 TOTAL FUIYDS 118.372 72,494 The financial 5tat¢m¢n¢S were approved by the Board of Trus*es and authorised for issue on 24J.IQ11023..... . and were si￿]¢d on its behalf by.. D Haines- Trustee The not¢5 form part of these finan¢ial statements Pag¢ 4 MALAWI SUPPORT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 ACCOUNTING POLICIES Basis of preparing th¢ fin#nelal ststements The financial statements of the charity, which is a publi¢ benefit entity under FRS 102, have been prepared in accordance with the Charities SORP {FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Prdctice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effective l January 2019)., Finartcial Reporting Standard 102 The Financial Reporting Stsndard applicabl¢ in the UK and Republic of Ireland, and the Charttie$ Act 2011. The finall¢ial ststements have been prepared under the hi￿orital cost convention. Income All income is recognised in the Stat¢meTrt of Financial Activities once th¢ ¢h8rity has entitl¢Tneni to the funds, it is probable that the incotne will be received and the amount Can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as ther¢ is a legal or constructive obligation commirting the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement amd the amount of the obligation can be measured reliably. Expenditure is accounted for on an accrua15 basis and has been ¢la5sified under headings that aggregate all c05t related to the ¢2tegory. Where ¢osts cannot be directly attributed to particular headings they have been allocated to activities on a basis consist¢nt with the use of r¢sour¢es. T8ngible fixed assets Depreciatii)n is provided at the following atmual rates in order to write off each asset over its eslimated useful life. Computer equipment 33Q/o on reducing balance Taxatlon The chariry is exempt from tax on its charitable a¢tiYities. Fund accounting Unrestricted fijnds can be u5¢d in accordance with th¢ charitable obj¢¢tives at the discretion of the tn]stees. Restricted fimds can only be used for particular restricted pury)oses within the objects of the charity. R¢strictions arise Mthen specified by the donor or when fjjnds are rai5¢d for particular T¢stricttd purposes. Further explanation of the nature and puryose of each fill)d is included in the notes lo the f]nancial statements. INVESTMENT KNCOME 2022 2021 Deposit account interest 137 Page 5 continued.. MALAWI SUPPORT IYOTES TO THE FINANCIAL STATEMENTS- conlinu¢d FOR THE YEAR ENDED 31 DECEMBER 2022 RAISING FUNDS Rgi5ing donations and legacies 2022 2021 Support costs 985 797 TRUSTEES, REMUNERATION AND BENEFITS Ther¢ w¢re no trustees, remuneration or other benefits for the year ended 31 December 2022 nor for th¢ year ended 31 tk¢¢mb¢r 2021. Trustees, expenses There wer¢ no trustees, expenses paid for the year ended 31 Decetnber 2022 nor for the year ended 31 December 2021. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIvrriES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 102,478 Investment income Tot8 102,482 EXPEP4DITURE ON Raising funds 976 Other 74,864 Total 75,840 NET INCOME 26,642 RECONCILIATION OF FUNDS Total fijnds brought forward 45,852 TOTAL FUNDS CARRIED FORWARD 72,494 Pag¢ 6 continued... MALAWI SUPPORT NOTES TO THE FITrIANCIAL STATEMENTS- eontinued FOR THE YEAR ENDED 31 DECEMBER 2022 TANGIBLE FIXED ASSETS Computer equipment COST At l January 2022 and 31 December 2022 447 DEPRECIATION At l January 2022 Charge lor year 408 39 At 31 December 2022 447 NET BOOK VALUE At 31 December 2022 At 31 December 2021 39 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 Prepayments and a¢¢rned income 8,161 12.426 CREDITORS: AMOUNTS FALLING DUE WJTHIN ONE YEAR 2022 2021 Other credilor5 620 590 MOVEMENT IN FUNDS Net movemeT]t in ￿ndS At 31.12.22 At 1.1.22 Unrestrieted funds General fund 72,494 45.878 118.372 TOTAL FUNDS 72,494 45.878 118,372 Net movett)ent in fvnds, in¢luded in the above are a5 follows.. Incoming resources Resources expended Movement in fund5 Unreslrict¢d funds General ￿nd 120,714 {74,836) 45,878 TOTAL FUNDS 120,714 (74,836) 45,878 Page 7 ¢ontiThued.. MALAWI SUPPORT NOTES TO THE FINANCIAL STATEMENTS- continu¢d FOR THE YEAR ENDED 31 DECEMBER 2022 MOVEMEf4T IN FUNDS- eontlnued Cornparatives for movement in funds Nei movement in funds At 31.12.21 At 1.1.21 Unrestricted fuDds General fund 45,852 26,642 72,494 TOTAL FUNDS 45,852 26,642 72,494 Comparativ¢ net movement in fvnds, iTL¢luded in the above are as follows.. Incoming resources Resources expended Movement in ￿ndS Unrestrleted funds Generdl fimd 102,482 175,840) 26,642 TOTAL FUNDS 102,482 175,8401 26,642 A current year 12 months and PriOT y¢ar 12 months combined position is as follows.. Net movement in fund$ At 31.12.22 At 1.1.21 Unrestrietsd funds Genera] fund 45,852 72,520 118,372 TOTAL FUNDS 45,852 72.520 118,372 A current year 12 months and prior year 12 months combined net rnovement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in tsnds Unr¢5trict¢d funds General fund 223,196 (150,676) 72.520 TOTAL FUNDS 223,196 (150,676} 72,520 Page 8 continued... MALAWI SUPPORT NOTES TO THE FINAIYCIAL STATEMENTS- eontlnued FOR THE YEAR ENDED 31 DECEMBER 2022 io. RELATED PARTY DJSCLOSURES There were no related party transactions for the year ended 31 De¢ember 2022. Page 9 MALAWI SUPPORT DETAILED STATEMETrrr OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 2022 2021 INCOME AND ENDOWMENTS Donations and leEaeies Donations 120,577 102,478 Investment income D¢posit account inter¢st 137 Total incoming reS0￿ree$ 120.714 102,482 EXPENDITURE Other trndiThg activities Bank charg¢s 283 179 Other Tvjstee monitoring and support Travel costs Website development Training a￿d advocacy {ei*arning) Volunteer expenditure Gifts aDd donations 1,177 4,000 1,071 5.150 4,060 61,970 69,793 73,568 74,864 Support cost5 Mgnagement Printing and reproductions Fundrai$in8 events 189 326 326 189 Other Depreciation of computer equipment 39 20 Governance cost$ Independent examin&% fees 620 588 Total resources expended 74,836 75,840 Net income 45,878 26,642 This page do¢8 Dot forn) part of the Statutory financial 5titements Page 10