Mobile Education Partnerships
(A company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2022
Company Number 05664251 Charity Number 1115837
MOBILE EDUCATION PARTNERSHIPS
(A company limited by guarantee)
ANNUAL REPORT AND FINANCIAL STATEMENTS
For the year ended 31 March 2022
| Contents | Page | |
|---|---|---|
| Trustees annual report | 1 to | 14 |
| Independent examiners report | 15 | |
| Statement of Financial Activities (including | 16 | |
| income and expenditure account) | ||
| Balance sheet | 17 | |
| Notes to the financial statements | 18 to | 28 |
MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)
TRUSTEES ANNUAL REPORT For year ended 31 March 2022
The trustees are pleased to present their annual report together with the financial statements of the charity for the period ended 31 March 2022.
The financial statements comply with the Charities Act 2011, the Memorandum and Articles of Association, and 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).
1. Chair’s Report
Chair's comment
As you will gather from the main body of the report, things have been very difficult during the twelve months covered by this report. Initially it was almost impossible to see a clear way ahead; the combination of the pandemic followed by the military coup has had an impact on many projects in Burma, including ours. However, in 21-22, based on its experience in the previous year, MEP began to develop a series of online, hybrid and face-to-face projects using Western trainers and local Burmese teams. The Burmese are a resilient people however, and very brave. They are prepared to carry on their fight to be part of the modern world, in the face of this most recent opposition, and they know that education is a big part of that future.
The brief of MEP is to work with disadvantaged communities and communities which feel pushed to the edge, and this is most definitely the time to do whatever we can to support the Burmese people in their current struggle. We will continue to do so for as long as we can.
Thank you for your support Jo Burton
2. Objectives and Activities
2.1. Objective
Mobile Education Partnership is a specialist educational charity working in communities affected by war, poverty and neglect. It was built from scratch by practising teachers and is dedicated to providing high quality professional support at ‘grassroots’ level based on teacher partnerships which bring together the best of East and West.
MEP works within a range of social, cultural and educational contexts.
Since 2011 MEP has been directly involved in the training of almost 2000 teachers, produced text books now used by up to 18,000 refugee children and in partnership with Harrow International School, Bangkok, has taken 434 teachers through Cambridge exams. It has strong links with Cambridge University and has developed a sustainable, transferrable model of teacher training using mobile units of local trainers. MEP has developed several models of teacher training which are transferrable across a range of social and educational contexts.
2.2. Project Types
2.2.1. Cambridge Certificates
A number of projects allow local teachers, some with no recognised qualifications, to gain an internationally recognised Cambridge certificate. These are highly valued as they offer the prospect of better life chances for many teachers.
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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)
TRUSTEES ANNUAL REPORT For year ended 31 March 2022
2.2.2. Cambridge Plus
This is the charities ‘Flagship’ project. With over three phases, the project aims to establish local teams trained to deliver Cambridge KET and teacher training. Attendance at the Cambridge classes allows exposure to new techniques and therefore creates ‘buy-in’ from local teachers and prospective trainers. In this way a sustainable local programme is established and MEP can refocus its attention elsewhere.
3. The Context
Burma and Thailand were both badly affected by the COVID pandemic in 2020 and MEP had to adjust much of its work accordingly. A number of projects were transferred to an online format. The situation was worsened by the military coup which took place on February 1st 2021.
3.1 Military Coup
Pictures were sent to MEP by observers using phone cameras
We had hoped that under ‘normal’ circumstances the situation may have stabilised and we could look at resuming work in early 2021. However, circumstances in Burma turned out to be anything but normal. In November 2020 the National League for Democracy under the leadership of Aung San Suu Kyi won a landslide victory at the General Election. This boded well for the future as an NLD victory would almost certainly support the steady progress towards a more liberal and open democratic system. For MEP it meant that we could continue to develop our work throughout the country and, COVID allowing, open up projects in some of the most neglected areas. We also hope that it meant that the refugees who had spent more than two decades in camps on the Thai/Burma border could begin to return home. This was all to be shattered by the Military Coup (Burmese ‘anarthein mu’- ‘power- strike’) which took place on February 1st.
It may interest readers of this report to examine the nature of the Coup in order to understand the conditions in which MEP has been operating and is planning to continue operate.
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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)
TRUSTEES ANNUAL REPORT For year ended 31 March 2022
The Burmese Army (Tatmadaw) took power in 1962 through a similar coup. Despite opposition from democratic movements and ethnic armed organisations (EAOs) the military hung on to power in one form or another until a General Election was held in 2016. This election was won emphatically by the National League for Democracy led by Aung San Suu Kyi. However, the military were in no mind to relinquish power totally and had designed a constitution which automatically gave them 25% of the seats in the Burmese Parliament. As the constitution also required that in any new law required over 75% of the votes then the military always had the power to block reforms. The military also controlled key ministries of Defence, Border and Home Affairs. The country was never a full democracy. However, the NLD was able to go ahead with some reforms, notably in education where a new curriculum was gradually being introduced. It had less success with solving the ethnic demands for a federal union based on semi-autonomous states
With the landslide victory at the next General Election in November 2021 the NLD now had the opportunity to turn its attention to the reform of the constitution and the inevitable removal of the military power-block. Further to this, the Commander in Chief of the Burmese armed forces, Min Aung Hlaing was due for retirement in early 2021.
Soldiers opening fire in residential area
The military’s answer to this existential threat was a coup. residential area They have tried to justify their action by unfounded claims that the election result was tainted due to fraud. Aung San Suu Kyi and most of her closest staff were immediately arrested and the rest of the NLD went’ underground’.
The result was nationwide protest. The Civil Disobedience Movement was formed and thousands took to the streets in what was initially a peaceful mass protest against the military.
The military responded, as expected, with increasing brutality. Over 1,000 civilians have been killed and 5,000 incarcerated. At the time of writing a curfew is in place from noon until 4.a.m. There are frequent military checks on homes, the internet and social media have been blocked. The economy, the education system, the health system, the financial system and most of the infrastructure have ceased to function effectively.
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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)
TRUSTEES ANNUAL REPORT For year ended 31 March 2022
----- Start of picture text -----
Police beating
protestor
----- End of picture text -----
The remnants of the elected representatives have set up what amounts to an alternative administration called the National Unity Government ( NUG) which functions on-line. The NUG has encouraged the establishment and training of a People’s Defence Force to oppose the Tatmadaw. Thousands of mainly young people have now received military training by the Ethnic Armed Groups (EAOs) and an armed struggle is now underway. This was formally stated with a ‘declaration of war’ by the NUG on September 7th 2021. A low level insurgency is taking place across the country and there is heavier fighting in areas controlled by EAOs in Kachin and Karen States.
The aim of the resistance to the military is not just to re-instate the NLD but to change the constitution and the political system in Burma with the intention of removing the military involvement in government. The ultimate goal is the establishment of a genuine Federal State.
3.2 Education
For MEP one of the main areas to be hit by the coup is education. Thousands of teachers who took part in the CDM have been dismissed and/or have not returned to work. Parents are also refusing to send their children to school. Under the deposed ‘democratic regime’ a new curriculum was gradually being introduced involving new teaching and learning styles and new content which moved away from what many saw as being a culturally loaded curriculum in favour of the majority Bama group and , in particular, the view of Burma that the military had tried to encourage over a number of decades. Central to this was the role of the army as the protector of the Union and, by implication, the justification of its unchallenged rule since 1962. The old curriculum, introduced by the military, clearly had a political aim and many felt that minority ethnic cultures were either excluded or marginalised by ‘mainstream’ education.
Karen ‘bush schools’ set up after attacks by the Burmese military. Photos sent by
former MEP trainee-teacher
Following the coup many teachers and parents resented a return to what they termed ‘the military slave curriculum’. In many cases teachers who had been dismissed were now replaced by high-school graduates with no qualifications or experience. MEP received reports of soldiers being posted in the schools.
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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)
TRUSTEES ANNUAL REPORT For year ended 31 March 2022
In response to this an alternative education system has gradually developed on-line. At the time of writing it is difficult to say what the uptake is on this initiative, started by the National Unity Government but it is clearly an attempt to keep the possibility of an alternative to the military system alive.
Al Jazeera
Teachers give three-finger salute during protest against military coup
3.3 MEP’s Response
MEP has been working with the Burmese people now for over 20 years. In that time we have been involved in the professional lives of thousands of teachers, many of whom have become colleagues and friends. We felt that we could not remain in a passive role at this juncture in Burmese history and began to look at creative ways to support.
Within the time scale of this report (April 2020- March 2021) MEP accepted that the most sensible position to take was to suspend any projects which it had planned to begin in Sept 2020 and monitor the situation until a clearer way forward could be identified.
Donors were very sympathetic to the situation and supported our efforts to take projects online and where possible use local Burmese staff. Online systems had been established in 2020-21 during COVID but in 2021-22 these projects were further developed. One major concern was the safety of local Burmese staff. Due to the presence of the Burmese Army in central and southern Burma it was much safer to carry out projects in areas controlled by ethnic forces in the border areas.
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MOBILE EDUCATION PARTNERSHIPS
(A company limited by guarantee)
TRUSTEES ANNUAL REPORT For year ended 31 March 2022
4. Preparing for the future
4.1 Kachin online pilot project
By March 2020 MEP had delivered two phases of a three phase Cambridge EL and teacher training project in Kachin state. This had been funded by the British and Foreign School Society. We were scheduled to begin phase 3 in August 2020 but plans were shelved due to COVID. The coup in February 2020 added major difficulties. However, with the agreement of BFSS an online pilot project was designed and launched in May 2021 by MEP’s Programme Director, Rob Gordon. The online project was aimed at improving and teaching English language skills in Kachin schools. In the first stage thirteen local teachers received specialist training in EL teaching and conversation skills. In addition EL conversation classes were provided for 25 of their students.
The pilot phase of this project was completed and evaluated. With BFSS support, a second online project was designed to include the continued training of local trainers. The project began in October 2021 and ran until Mach 2022. Twenty teachers attended English language courses and they also received training in teaching and learning styles. On line material was delivered by a western trainer and teacher training was supported by a local Kachin team.
Structure of the Project:
We worked with a group of 20 teachers working in Community Schools and Mother Tongue Schools based in IDP camps in the district of Waingmaw, Kachin State. There were three elements to the project:
1. Teaching Skills:
One trainer based in the UK led this element working closely with two local trainers to plan and deliver a series of online teaching skills sessions. These were organised in a ‘workshop’ approach with the first session providing input on a specific teaching technique or skill; followed by ‘follow-up’ sessions allowing discussion and feedback. The local trainers provided contextual support as well as acting as mentors for the local teachers. They were supported by the Lead Trainer to develop their own skill set as MEP trainers with the aim that they will take a greater lead in subsequent projects.
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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)
TRUSTEES ANNUAL REPORT For year ended 31 March 2022
2. English Language:
One UK based trainer led a course at A2 level, which would normally lead to a Cambridge KEY exam. Currently exams are not being held in Myanmar and so no official certification can take place. The two local teachers shared the planning and delivery of the online English course, providing contextual support for the UK trainer as well as developing their skill set as an MEP trainer.
3. Conversation Skills:
Regular conversation classes linked to the KEY English course were provided by UK volunteers recruited by MEP. These sessions were woven into the English Language course giving practice on appropriate topics. Many of our team of volunteers have experience of working with Kachin teachers, although some were new to this.
Key Measurable Outcomes:
• 20 teachers attended the teacher training / English Language course. Providing improved quality of teaching and learning as well as improved life chances for the teachers. • 600 children have consequently received improved quality of education. By raising standards of teaching/learning in schools affected by conflict and neglect, this project will have a lasting impact on educational outcomes of young people in Kachin.
Due to COVID the refugee camps remained closed. MEP has long standing links with Pu Taw Memorial Junior College in Mae La camp and has managed to provide continued support in the form of online conversation classes between Mae La students and British volunteers.
4.2 Mon State online school
Both COVID and the coup were severe blows to our work in Mon State. MEP had intended to begin a Cambridge EL and teacher training project with teachers from monastic schools. The project would be led by our Burmese Programme Director.It was now impossible to go ahead with the project in its current form and MEP decided to respond to the needs of the situation on the ground. As explained earlier, many teachers were now out of work and many parents were refusing to send their children to school and follow the military curriculum. MEP’s response was to set up an ‘online school’. This has been run by MEP Burmese Programme Director with the assistance of two Burmese staff and, initially, deliver courses in English and Maths. Donors were supportive so this project which began in October 2021.
Our intention is to use our projects in Kachin and Mon States to develop ‘hybrid’ models of teaching and training in this situation that are sustainable and are transferrable to other parts of the country. It is unlikely that Burma’s problems will be solved in the foreseeable future and the situation is likely to deteriorate so MEP needs to respond to circumstances in a creative and effective way, holding close to its principles but, at the same time, remaining flexible, adaptable and realistic.
On the Thai/Burma border MEP was fortunate to have the services of former trainers who in 2021-22 began to re-establish a presence in the migrant schools in the Mae Sot area. The aim is to re-start projects in 2022-23 which we had had to abandon during the pandemic.
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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)
TRUSTEES ANNUAL REPORT For year ended 31 March 2022
5.0 Future Plans 2022-23
Kachin State
In 2022-23 MEP intends to continue its work in Kachin State with the development of ‘Cambridge Plus’ projects in two areas, Myitkyina and Mai Ja Yang. The latter is inside KIO held territory and therefore not subject to junta intervention. The project in Myitkyina is quite well established and secure. The two projects will focus on teacher training and the delivery of Cambridge EL exams. They will be hybrid projects with Western trainers delivering online teacher training and the Cambridge EL courses leading to internationally accredited certificates. This will be supported by teams of local Kachin teachers who will provide followup in the classrooms.
Mon State
The online school and teacher training as described above will continue in Mon State supported by MEP Programme Director (Burma) and a team of Burmese teachers and trainers.
Thai Border
MEP will restart projects in the Burmese migrant community in Mae Sot. A Western trainer will provide a Cambridge English Language course leading to internationally accredited certificates along with teacher training. A local team of Burmese trainers will form a mobile unit providing teacher training followed up by in-class support and monitoring.
6.0 Maintaining partnerships and safeguarding staff and contacts
It is also crucial during this period to maintain existing partnerships. This is especially the case with Harrow International School, Bangkok with whom we have had a remarkably successful partnership for over 10 years.
The military crackdown following the coup has meant that safeguarding our staff and contacts is a priority. We will continue to rely on their first-hand knowledge of the situation and they will only operate if conditions allow. We are mindful of the limitations and possible risks involved in communication from the UK.
6.1 MEP Patron
MEP has continued to enjoy strong support from our patron, Will Millard, BBC documentary maker and expedition leader, whose goodwill and enthusiasm have been particularly valuable during these difficult times.
6.2 Internships and Volunteer support
Despite the limitations of the situation MEP has continued to provide opportunities for interns and in 21-22. University students from Durham and elsewhere remain an excellent source of keen young interns wanting to follow careers in the aid sector. They have provided significant support for increasing MEP’s presence on social media and have also taken on fundraising responsibilities. Further to this we have enjoyed the support of a volunteer fundraiser with extensive experience.
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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)
TRUSTEES ANNUAL REPORT For year ended 31 March 2022
7.0 Communications and Fundraising
Throughout and following the lockdown MEP kept in touch with donors and supporters through a regular newsletter and social media posts.
During this period of limited activity, Bob Anderson, the founder of the MEP wrote a book about the development of the charity and the context in which it works. The book, ‘Journeys on the Edge’, published by Matador, will be available in November 2022.
7.1 Fundraising
In spite of the situation the Great North Run went ahead in a limited form with runners raising £3,826 for MEP projects.
8. Team
8.1. Burma
Wai Mar Phyo Program Director (Mon State)
8.2 Burmese Advisory Board
U Min Aung Zay Advocacy Leader MNEC Daw Aye Aye Thun Project Director Scholarships for Street Kids U Aung Nyein Chan Project Director Capacity Development Myanmar (CDM) U Thein Naing Academic Support Coordinator, Myanmar Scholarship Program, Open University Australia.
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MOBILE EDUCATION PARTNERSHIPS
(A company limited by guarantee)
TRUSTEES ANNUAL REPORT For year ended 31 March 2022
8.3. UK Team
8.3.1 Management
Rob Gordon
Rob Gordon Programme Manager Ann Pearce Finance Manager
8.3.2 Fundraising and Communications
Laura Coe Trusts and Foundations Nicola McQuilikin Fundraising Advisor Beth Pollard Fundraising Intern Alice Mount Social Media Intern
8.3.3 Social Media
Alice Mount Social Media Intern 8.3.3 External Support Jump Newcastle Website KS Digital Durham Design
8.3.3 External Support
Patron: Will Millard, BBC Documentary Maker and expedition leader
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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)
TRUSTEES ANNUAL REPORT For year ended 31 March 2022
| 9. Reference and administrative details of the | 9. Reference and administrative details of the | charity, its trustees and advisors |
|---|---|---|
| Charity Name | Mobile Education Partnership | |
| Registered Charity | 1115837 | |
| Number | ||
| Operational address | 16 The Green | |
| Hett Village | ||
| Co Durham | ||
| DH6 5LX | ||
| Trustees | Josephine Anne Burton | Chair |
| Ernest Graham McNeil | Secretary | |
| Christopher Crick | Treasurer | |
| Ian Gethin | (Resigned October 2021) | |
| Paul Michael Sztumpf | (Appointed April 2022) | |
| Independent | Philippa Gardiner | |
| Examiner | Connected Voice Business Services Ltd | |
| Higham House | ||
| Higham, Place | ||
| Newcastle upon Tyne | ||
| NE1 8AF | ||
| Bankers | Co-Operative Bank |
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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)
TRUSTEES ANNUAL REPORT For year ended 31 March 2022
10. Structure, Governance and Management
Governing documents
Mobile Education Partnership was registered as a charitable incorporated organisation 16 August 2006, number 1115837.
Appointment of Trustees
Trustees are appointed and can serve more than one term. Anyone interested in becoming a new trustee is encouraged to attend trustee meetings before applying for any vacant positions.
Organisation
The Trustees meet each month and deal with the administration of the charity encompassing the strategic vision, financial accountability and risk management.
The operational management of the organisation is undertaken by the paid staff team.
Risk management
The Trustees conduct an annual review of the major risks to which the charity is exposed and systems have been established to mitigate those risks including the implementation of procedures for authorisation of all transactions and projects and for ensuring the consistent quality of the delivery of all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.
11. Financial Review
Mobile Education Partnership is primarily funded by grants and contracts. The total income for the year was £30,381 (2021: £35,145). This income is allocated across respective funds on the Statement of Financial Activities in accordance with the Statement of Recommended Practice.
The Statement of Financial Activities for the year ended 31 March 2022, shows a surplus across all funds of £4,581 (2021: £16,532).
The Balance Sheet at 31 March 2022 shows total funds carried forward of £70,871 (2021: £66,288) of which there is a surplus of £42,929 on restricted funds (2021 £38,810).
Reserves policy
Mobile Education Partnership trustees are confident that the charity is a going concern for the next 18 month. The reserves are £70,871. MEP keeps sufficient reserves to enable the charity to keep its existing projects going at a reduced service level for 12 months.
This is in order to keep core project teams functioning during funding gaps or security problems in the country of operation.
The amount of reserves for this purpose has been set at £15000; this amount will be reviewed every two years or at request of the treasurer.
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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)
TRUSTEES ANNUAL REPORT For year ended 31 March 2022
The reserves can only be used for the expressed purpose and only with the agreement of the board .
12. Public Benefit Statement
The Trustees have referred to the Charity Commission's guidance on public benefit when reviewing the charity's objectives and planning its future activities. The trustees have also reviewed the charitable purposes, and the external environment, to make sure the Charity is still relevant and needed. This annual report will aim to demonstrate the link between our charitable activity and how this benefits our service users.
Mobile Education Partnership is a specialist educational charity working in communities affected by war, poverty and neglect. It was built from scratch by practising teachers and is dedicated to providing high quality professional support at ‘grassroots’ level based on teacher partnerships which bring together the best of East and West.
MEP works within a range of social, cultural and educational contexts.
Since 2011 MEP has been directly involved in the training of almost 2000 teachers, produced text books now used by up to 18,000 refugee children and in partnership with Harrow International School, Bangkok, has taken 434 teachers through Cambridge exams.
It has strong links with Cambridge University and has developed a sustainable, transferrable model of teacher training using mobile units of local trainers. MEP has developed several models of teacher training which are transferrable across a range of social and educational contexts.
Things have been very difficult during the twelve months covered by this report. Initially it was almost impossible to see a clear way ahead. The combination of the pandemic followed by the military coup has had an impact on many projects in Burma, including ours.
However, in 21-22, based on its experience in the previous year, MEP began to develop a series of online, hybrid and face-to-face projects using Western trainers and local Burmese teams.
The brief of MEP is to work with disadvantaged communities and communities which feel pushed to the edge, and this is most definitely what MEP has been doing during 2021/22.
MEP has complied with our duty to have due regard to the Commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant.
13. Related Party
The following is the detail of the related party transactions in the reporting period: I Barrass donated £5000 restricted funds and E Compton donated £1000 restricted funds in the year. (2021: I Barrass £10,000 restricted donation to support a new social enterprise Cambridge English course and exam centre in Mon)
14. Insurance
The charity’s insurance policy does not cover or provide trustee indemnity cover.
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MOBILE EDUCATION PARTNERSHIPS
(A company limited by guarantee)
TRUSTEES ANNUAL REPORT For year ended 31 March 2022
15. Statement of Trustee Responsibilities
The charity trustees are responsible for preparing a trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The charity trustees are required to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of incoming resources and application of resources. In preparing financial statements, the trustees are required to:
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Select suitable accounting policies and apply them consistently;
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Observe the methods and principles in the Charities SORP;
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Make judgements and estimates that are reasonable and prudent;
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on ……………………………. and signed on their behalf by: 16/12/22
Paul M Sztumpf
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MOBILE EDUCATION PARTNERSHIPS
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
For the year ended 31 March 2022
I report on the financial statements of Mobile Education Partnerships for the year ended 31 March 2022, which are set out on pages 16 to 28.
Respective responsibilities of trustees and examiner
The charity's trustees (who are also directors of the company for the purposes of company law) 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.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 145 of the Charities Act, #
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
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to state whether particular matters have come to my attention.
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 material matters have come to my attention which gives me cause to believe that in, any material respect:
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accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
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the accounts do not accord with such records; or
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the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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; or
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the accounts have not been prepared in accordance with the Charities SORP (FRS102).
However, not all future events or conditions can be predicted. The COVID-19 viral pandemic is one of the most significant economic events for the UK with unprecedented levels of uncertainty of outcomes. It is therefore difficult to evaluate all of the potential implications on the charitable company’s trade, customers, suppliers and wider economy. The trustees’ view on the impact of COVID-19 is disclosed in the accounting policies note.
I 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.
Philippa Gardiner FCA Connected Voice Charity Business Services Ltd Higham House Higham Place Newcastle upon Tyne NE1 8AF Date: 19/12/22
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MOBILE EDUCATION PARTNERSHIPS
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT)
For the year ended 31 March 2022
| 5 6 7 8 Expenditure on: 9 10 11 Raising funds Operation of the charity Total expenditure Net income/(expenditure) Transfers between funds Net movement of funds Charitable activities Other trading activities Total income Donations and legacies Income from: Investments Charitable activities Grants and contracts Other trading activities Total funds carried forward Reconciliation of funds Total funds brought forward |
Unrestricted Funds £ 7,626 2,000 5,949 - 15,576 1,750 11,191 1 12,942 2,634 ( 171 ) 2,463 27,478 29,941 |
Restricted Funds £ 6,000 8,563 242 - 14,805 - 12,857 - 12,857 1,948 171 2,119 38,810 40,929 |
Total 2022 £ 13,626 10,563 6,191 - 30,381 1,750 24,048 1 25,799 4,581 - 4,581 66,288 70,871 |
Total 2021 Restated £ |
|---|---|---|---|---|
| 16,375 17,247 1,520 2 |
||||
| 35,145 | ||||
| 2,780 15,772 61 |
||||
| 18,613 | ||||
| 16,532 - |
||||
| 16,532 49,756 |
||||
| 66,288 |
The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
The notes on pages 18 to 28 form an integral part of these accounts.
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Charity Number 1115837 Company Number 05664251
MOBILE EDUCATION PARTNERSHIPS
(A company limited by guarantee)
BALANCE SHEET
As at 31 March 2022
| Current assets Debtors 17 Cash at bank and in hand 18 Total current assets Creditors:amounts falling due within one year 19 Net current assets Total assets less current liabilities Total net assets or liabilities Funds of the charity Unrestricted income funds Restricted income funds Total funds |
£ 4,052 68,427 72,479 ( 1,607 ) |
Total 2022 £ 70,871 70,871 70,871 29,941 40,929 70,871 |
£ 2,030 65,257 67,287 ( 998 ) |
Total 2021 Restated £ |
|---|---|---|---|---|
| 66,288 | ||||
| 66,288 | ||||
| 66,288 | ||||
| 27,478 38,810 |
||||
| 66,288 |
The company was entitled to an exemption from audit under s477 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 responsibilities for complying with the requirements of the Companies Act with the respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
The notes on pages 18 to 28 form an integral part of these accounts.
| Trustee These financial statements were approved by the Board on: and are signed on its behalf by: Paul M Sztumpf |
16/12/22 |
|---|---|
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MOBILE EDUCATION PARTNERSHIPS
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2022
1 Accounting Policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
2 Basis of accounting
2.1 Basis of preparation
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice. The financial statements are prepared under the historical cost convention or transaction value unless otherwise stated in the relevant accounting policy note(s).
Mobile Education Partnerships meets the definition of a public benefit entity under FRS 102.
2.2 Preparation of the accounts on a going concern basis
The charity reported total unrestricted funds at the year end of £29,941 restricted funds of £40,929 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 to 18 months is secure and that on this basis the charity is a going concern.
The financial statements have been prepared on a going concern basis. The Trustees have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. In particular, in response to the COVID-19 pandemic, the Trustees have revised their forecasts to take into account the impact on the business of possible scenarios brought on by the impact of COVID-19, alongside the measures that they can take to mitigate the impact. Based on these assessments, given the measures that could be undertaken to mitigate the current adverse conditions, and the current resources available, the Trustees have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.
Due to the COVID-19 pandemic, it has put many strains on all businesses. It should be noted that the charity is still able to meet its obligations to fulfilling its contracts with funders, who have been flexible about the timescale for delivery.
3 Income
3.1 Recognition of income
Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability
18
MOBILE EDUCATION PARTNERSHIPS
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2022
3.2 Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.
3.3 Grants and donations
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and
Income received in advance of the provision of a specified service is deferred until the criteria of income recognition are met.
3.4 Donated goods and services
Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with the equivalent amount recognised as an expense under the appropriate heading in the SoFA.
3.5 Volunteer help
The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.
3.6 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
3.7 Income from membership subscriptions
Membership subscriptions received in the nature of a gift are recognised in donations and legacies.
Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable
3.8 Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects
19
MOBILE EDUCATION PARTNERSHIPS
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2022
4 Expenditure and liabilities
4.1 Liability recognition
Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
4.2 Charitable activities
Expenditure on charitable activities includes the costs of educational work and other activities undertaken to further the purposes of the charity and their associated support costs.
4.3 Governance and support costs
Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
4.4 Irrecoverable VAT
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
4.5 Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts.
4.6 Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
20
MOBILE EDUCATION PARTNERSHIPS
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2022
Analysis of income
| 5 6 7 8 |
Donations and legacies Charitable activities Income from grants Other trading activities Income from investments Donations British & Foreign School Society Harrow International School Isabel Barrass Souter Charitable Trust Bank interest Gift Aid Fundraising Evan Compton 500 Reasons Gilchrist Educational Trust The Casey Trust The FORE Cheruby Trust Cuckoo Hill Trust Harapen Trust |
Unrestricted Funds £ 4,696 2,931 - - 7,626 - - 2,000 - - - - - - - 2,000 5,949 5,949 - - |
Restricted Funds £ - - 5,000 1,000 6,000 - 6,263 2,000 - 300 - - - - - 8,563 242 242 - - |
Total 2022 £ 4,696 2,931 5,000 1,000 13,626 - 6,263 4,000 - 300 - - - - - 10,563 6,191 6,191 - - |
Total 2021 £ |
|---|---|---|---|---|---|
| 3,010 3,366 10,000 - |
|||||
| 16,375 | |||||
| 250 4,707 - 500 - 1,750 1,040 3,000 1,000 5,000 |
|||||
| 17,247 | |||||
| 1,520 | |||||
| 1,520 | |||||
| 2 | |||||
| 2 |
Income was £30,381 (2021: £35,145) of which £15,576 was unrestricted or designated (2021: £10,898) and £14,805 was restricted (2021: £24,247).
21
MOBILE EDUCATION PARTNERSHIPS
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2022
Analysis of expenditure on charitable activities
| 9 10 11 |
Raising funds Charitable activities Direct costs Support costs Governance costs Other trading activities Incurred seeking funding Donations Office costs Telephone and internet Independent examiner's fees for reporting on the accounts Insurance Professional fees Bank fees Vehicle costs Project expense Staff costs Staff travel Loss on exchange |
Unrestricted Funds £ 1,750 1,750 4,622 330 - 2,169 362 - - 276 2,020 692 720 11,191 1 1 |
Restricted Funds £ - - 10,414 - 1,579 208 - - - 108 500 48 - 12,857 - - |
Total 2022 £ 1,750 1,750 15,036 330 1,579 2,377 362 - - 384 2,520 740 720 24,048 1 1 |
Total 2021 £ |
|---|---|---|---|---|---|
| 2,780 | |||||
| 2,780 | |||||
| 7,650 828 - 2,779 66 - 57 159 1,443 2,070 720 |
|||||
| 15,772 | |||||
| 61 | |||||
| 61 |
Expenditure on charitable activities was £25,799 (2021: £18,613) of which £12,942 was unrestricted or designated (2021: £15,198) and £12,857 was restricted (2021: £3,415).
| 12 There were no other fees paid to the examiner (2021: £nil). Fees for examination of the accounts Independent examiner's fees for reporting on the accounts |
2022 £ 720 720 |
2021 £ |
|---|---|---|
| 720 | ||
| 720 | ||
22
MOBILE EDUCATION PARTNERSHIPS
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2022
13 Analysis of staff costs and the cost of key management personnel
| Stipend Paid | 2022 £ 7,650 7,650 |
2021 £ |
|---|---|---|
| 7,650 | ||
| 7,650 |
All staff are volunteers and give their time for free with some receiving a small stipend in the year. None are employed with Mobile Education Partnership.
No employee received remuneration above £60,000 (2021: nil).
The key management personnel of the charity, comprise the trustees and the Program Manager. The total employee benefits of the key management personnel of the charity were £1,890. (2021: Program Director £1,890).
14 Staff numbers
Detailed in the above note, all staff are volunteers and are not employed with Mobile Educartion Partnership.
The average monthly head count was 18 (2021: 8) and the average monthly number of full-time equivalent employees during the year were as follows:
| The parts of the charity in which the employee's work Charitable activities |
2022 Number 3.0 3.0 |
2021 Number |
|---|---|---|
| 4.5 | ||
| 4.5 |
15 Transactions with trustees
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.
Trustees' expenses
No trustee expenses have been incurred in the year.
Transaction(s) with related parties
The following detail the related party transactions in the reporting period I Barrass donated a restricted amount of £5,000 to support new Social Enterprise Cambridge English course and Examination centre in Mon. E Compton donated £1,000 to provide Cambridge English course in Mae Sot & Mae La Refuge Camp. (2021: I Barrass donated £10,000 restricted amount to support new Social Enterprise Cambridge English course and Examination centre in Mon).
16 Corporation Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.
23
MOBILE EDUCATION PARTNERSHIPS
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2022
17 Debtors and prepayments (receivable within 1 year)
| ebtors and prepayments (receivable within 1 year) | ||
|---|---|---|
| ash at bank and in hand Gift aid and donations ash at bank and in hand Prepayments Trade debtors |
2022 £ 303 910 2,839 4,052 2022 £ 68,427 68,427 |
2021 £ |
| - - 2,030 |
||
| 2,030 | ||
| 2021 £ |
||
| 65,257 | ||
| 65,257 |
18 Cash at bank and in hand
Cash at bank and in hand
19 Creditors and accruals (payable within 1 year)
| Independent examination of accounts Accruals Other accruals Trade creditors |
2022 £ 39 720 849 1,607 |
2021 £ |
|---|---|---|
| 3 720 275 |
||
| 998 |
24
MOBILE EDUCATION PARTNERSHIPS
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2022
20 Analysis of charitable funds
Analysis of movements in unrestricted funds
Year ending 31 March 2022
| Year ending 31 March 2022 | |||||
|---|---|---|---|---|---|
| Unrestricted funds General unrestricted fund Totals |
Fund balances brought forward £ 27,478 27,478 |
Incoming resources £ 15,576 15,576 |
Resources expended £ ( 12,942 ) (12,942) |
Transfers £ ( 171 ) (171) |
Fund balances carried forward £ |
| 29,941 | |||||
| 29,941 |
Year ending 31 March 2021
| Year ending 31 March 2021 | |||||
|---|---|---|---|---|---|
| Unrestricted funds General unrestricted fund Designated funds Totals |
Fund balances brought forward £ ( 1,419 ) 171 (1,248) |
Incoming resources £ 46,245 - 46,245 |
Resources expended £ ( 8,220 ) - (8,220) |
Transfers £ 171 ( 171 ) - |
Fund balances carried forward £ |
| 36,778 - |
|||||
| 36,778 |
Purpose of unrestricted funds
General unrestricted fund Designated funds
The 'free reserves' of the charity. Raised for Mobile Units and used against projects.
25
MOBILE EDUCATION PARTNERSHIPS
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2022
- 20 Analysis of charitable funds (Continued) Analysis of movement in restricted funds
Year ending 31 March 2022
| Restricted funds Van Neste Austin Bailey Evan Cornish Harrow 500 Reasons Souter Charitable Trust Harapen Trust Gilchrist Educational Trust The Casey Trust Evan Compton Cheruby Trust British and Foreign School Society Isabel Barrass The FORE Small funds Mon Project Totals |
Fund balances brought forward £ 3,726 750 8,300 1,040 250 3,000 - 1,750 1,000 - - 4,723 12,285 1,986 - 38,810 |
Incoming resources £ - - - - - - 300 - - 1,000 2,000 6,263 5,000 - 242 14,805 |
Resources expended £ - - - ( 147 ) - ( 2,533 ) - ( 1,750 ) ( 1,000 ) - ( 1,841 ) ( 5,586 ) - - - (12,857) |
Transfers £ - - - - - - - - - - - - - - 171 171 |
Fund balances carried forward £ |
|---|---|---|---|---|---|
| 3,726 750 8,300 893 250 467 300 - - 1,000 159 5,400 17,285 1,986 413 |
|||||
| 40,929 |
Year ending 31 March 2021
| Year ending 31 March 2021 | |||||
|---|---|---|---|---|---|
| Restricted funds Van Neste Austin Bailey Evan Cornish Harrow 500 Reasons Souter Charitable Trust Gilchrist Educational Trust The Casey Trust British and Foreign School Society Isabel Barrass The FORE Totals |
Fund balances brought forward £ 3,726 750 8,300 - - - - - 16 - 4,766 17,558 |
Incoming resources £ - - - 1,040 250 3,000 1,750 1,000 4,707 12,500 - 24,247 |
Resources expended £ - - - - - - - - - ( 215 ) ( 2,780 ) (2,995) |
Transfers £ - - - - - - - - - - - - |
Fund balances carried forward £ |
| 3,726 750 8,300 1,040 250 3,000 1,750 1,000 4,723 12,285 1,986 |
|||||
| 38,810 |
26
MOBILE EDUCATION PARTNERSHIPS
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2022
20 Analysis of charitable funds (Continued)
Purpose of restricted funds
Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.
Van Neste
Austin Bailey
Evan Cornish
Harrow 500 Reasons
To provide Cambridge English course in Mae Sot & Mae La Refuge Camp
To provide Cambridge English course in Mae Sot & Mae La Refuge Camp
To provide Cambridge English course in Mae Sot & Mae La Refuge Camp
Donation in lieu of cancelled Cambridge exams re COVID.
To provide Cambridge English course in Mae Sot & Mae La Refuge Camp
Souter Charitable Trust To provide on-line Cambridge English course & Teacher training in Mon Gilchrist Educational Trust To provide on-line Cambridge English course & Teacher training in Mon The Casey Trust To provide on-line Cambridge English course & Teacher training in Mon Cheruby Trust To provide on-line Cambridge English course & Teacher training in Mon British and Foreign School Society To provide teacher training and Cambridge English course in Myitkyina, Myanmar
Isabel Barrass The FORE
To support new Social Enterprise Cambridge English course and Examination centre in Mon Cover staffing costs.
| Transfers between funds Reason for transfer Between unrestricted and restricted funds Reason for transfer Between designated and unrestricted funds Mon project support Raised for Mobile Units and used against projects. |
2022 Amount £ |
|---|---|
| 171 | |
| 2021 Amount £ |
|
| 171 |
21 Capital commitments
As at 31 March 2022, the charity had no capital commitments (2021 -£nil).
27
MOBILE EDUCATION PARTNERSHIPS
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2022
22 Analysis of net assets between funds
| nalysis of net assets between funds | ||||
|---|---|---|---|---|
| Cash at bank and in hand Other net current assets/(liabilities) Cash at bank and in hand Other net current assets/(liabilities) |
Funds £ 27,499 2,444 29,943 Funds £ 36,403 ( 2,428 ) 33,975 Unrestricted Unrestricted |
Designated Funds £ - - - Designated Funds £ 171 - 171 |
Restricted Funds £ 40,929 - 40,929 Restricted Funds £ 38,810 - 38,810 |
Total 2022 £ |
| 68,427 2,444 |
||||
| 70,872 | ||||
| Total 2021 £ |
||||
| 75,384 ( 2,428 ) |
||||
| 72,955 |
28