2023-03-31-accounts

MOBILE EDUCATION PARTNERSHIPS

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES For year ended 31 March 2023

_____________

Mobile Education Partnerships

(A company limited by guarantee)

REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2023

Company Number 05664251 Charity Number 1115837

MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2023

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Contents	Page
Trustees Annual Report	1 – 12
Independent Examiners Report	13
Statement of Financial Activities	14
(Including income and expenditure account)
Balance Sheet	15
Notes to the financial statements	16 - 24

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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2023

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The trustees are pleased to present their annual report together with the financial statements of the charity for the period ended 31 March 2023.

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

This year, we are pleased to report that after two years of closure, MEP has been able to resume some of its face-to-face work, particularly the work on the Thai Burma border. Members of the UK team were able to visit Mae Sot and help local staff set up a small teacher training programme within the migrant schools. We were also able to offer Cambridge English with a native speaker to those teachers on the programme and to the NGO colleagues with whom we work.

The refugee camp at Mae La is not yet open but we hope to develop some online work there. Sadly, we have not been able to go back into Burma as the military coup, staged there in February 2021, has made things very difficult. Our Burmese manager in Mon State is trying to maintain a small teacher training initiative among rural schools, but new legislation from the military and constant harassment makes this risky.

The team at home have also been busy. All the different projects of MEP have to be managed and supervised by our programme manager and the finances and fundraising for it all have become more and more of a challenge. Nevertheless, we have had a good response from some of our regular donors such as the BFSS, and from our individual donors, and we want to say a big thank you to them. The big fundraising event last year was the Great North Run and our runners, including our Patron Will Millard, managed to raise over £9,000 (including an element of gift aid received) which is a wonderful achievement and very much appreciated.

In fact, it is thanks to everyone who works so hard to make sure that Mobile Education Partnerships can keep doing this much needed work in areas that have suffered so much. We are very grateful to all our supporters and volunteers and certainly we could not do it without you.

Thank you for your support

Jo Burton (Chair of Trustees)

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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2023

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2. Objectives and Activities

2.1. Objectives

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 textbooks now used by up to 18,000 refugee children and in partnership with Harrow International School, Bangkok, has taken over 500 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.

2.2.2. Cambridge Plus

This is the charities ‘Flagship’ project 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

3.1. Military Coup and Resistance

In the 12 months covered by this report the situation inside Myanmar has deteriorated. Resistance to the 2021 military coup has spread throughout the country. This takes the form of civil disobedience and armed insurrection. Civil disobedience takes a number of forms, refusal of parents to send their children to schools teaching the ‘military’ curriculum, refusal by citizens to pay their electricity bills which has government revenue collection, and sporadic strikes by workers. The armed resistance is carried out by People’s Defence Forces (PDFs) in the ethnic Burman divisions and by EAOs (Ethnic Armed Organisations) in the ethnic states. One major problem facing the armed resistance is a lack of central coordination. However, there are reports that the Burmese armed forces (the Tatmadaw) are overstretched and are

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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2023

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now resorting more and more to the use of air strikes. This is having a serious effect on the civilian population who are caught up in aerial bombardments.

Although the fighting is concentrated mainly in the rural areas, there is tension in Burma’s main cities such as Yangon and Mandalay where urban PDFs are operating.

The unstable situation has also led to many international companies pulling out of Burma or refusing to invest.

The Burmese people are paying the price of the deteriorating situation with a steep rise in the cost of living, an increasing crime in the cities and the growth of a black-market economy. There has also been a growth in what is generally called the ‘crony economy’ i.e. the military directly benefiting its wealthy supporters with contracts.

ASEAN, the UN and the broader international community have made very limited efforts to ‘normalise’ the situation in Myanmar and at the time of writing the figure who could unite the country, Aung San Suu Kyi, remains under arrest.

3.2. Education

Education has continued to suffer under the military junta which has attempted to control the curriculum in accordance with their views. The result is that many parents have refused to send their children to government schools and are looking for alternative forms of education. The opposition in exile, the NUG (National Unity Government) provides some online courses and MEP has been following the same model over the period of this report. Another alternative is for children to attend monastic schools which operate outside of direct government control. However, monastic schools are finding the influx of new pupils difficult as they lack the resources, including trained staff, to deal with such a rise in numbers. MEP will address this situation in 2023-24.

4. Main Activities Undertaken

In spite of the military coup and effects of Covid, MEP have run four very successful projects in three different areas during 2022/23:

• 4.1. Kachin State: two projects offering teacher-training and Cambridge English in Myitkyina and Maija Yang.

• 4.1.1. Myitkyina project: This was a 6-month online project providing training for serving teachers working at Mother Tongue schools near to Myitkyina. This area is controlled by the Burmese military and so movement is very restricted. The programme was delivered by a team two UK teachers and two local Kachin trainers working together with all sessions being delivered online. The team planned the course together, with the two UK teachers leading the English Language course and the Kachin trainers delivering the Teaching Skills course in mother tongue. The Cambridge English course was run at 2 levels with 7 teachers entered for the Cambridge KEY (A2 level) exam and 10 teachers entered for the

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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2023

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Cambridge PET (B1 level) exam. Every teacher achieved a CEFR level, with 94% achieving at or above their expected level.

• 4.1.2. Maija Yang: This 6-month project was run in an area controlled by the Kachin Independence Army. MEP’s two local Kachin trainers managed the project working from a Teacher Training Institute in Maija Yang. A UK teacher joined them online to deliver the Cambridge English language while all Teaching Skills workshops were delivered in mother tongue. Logistically, this was one of the most challenging projects MEP has delivered, however 14 teachers were entered for an online Cambridge KEY exam with 93% achieving at or above the expected level.

• 4.2 Mae Sot: Teacher-training and Cambridge English for forced migrant teachers. This was the first face-to-face project MEP had been able to run since Covid-19 and the military coup in Myanmar. Although it was challenging to re-establish the programme in Mae Sot after two years away, MEP were blessed to have two excellent local trainers and an overseas English language teacher who was a returning volunteer. The programme was delivered very successfully in spite of increased security risks and 13 teachers were entered for Cambridge KEY exams.

• 4.3 Mon State: Online teaching for out-of-school children and teacher-training. The political situation makes working inside Myanmar is very difficult and this project had to be conducted online. Five MEP trainers delivered online classes across the curriculum to children who were unable to attend Government schools and MEP’s lead trainer provided teacher-training for teachers dismissed by the military. This project has provided learning opportunities for students whose families are not willing for them to access or not able to attend a formal classroom environment due to the unstable political situation.

As a result, students have received high quality learning situations outside of mainstream schools and been given the opportunity to participate in classes regardless of their geographic location providing they had a computer and internet connection. Students have been able to access their school core subjects in safety from their home in a far more affordable way. Additionally, all course materials were available online, thus creating an environmentally friendly, paperless learning environment.

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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2023

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5. Future Plans

5.1. Monastic schools:

There is a growing resistance to the military intervention into education with many parents seeing this as a way for the military to influence the younger generation. Many parents are trying to find alternative forms of education for their children: one such is the monastic education system.

The monastic system predates the current system by many hundreds of years ensuring a continuity of Buddhist values which are central to Burmese culture and identity. In addition, monastic schools also teach a broad range of subjects to be found in more secular curricula.

The influx of children into monastic schools has brought about a great strain on the monastic system as the system currently does not have the resources, human or materials, to deal with such a radical expansion of its services. In this case major international donors working through the Myanmar Education Consortium (MEC) has provided funds for the expansion of the monastic system. MEP intends to work in partnership with other organisations funded through the MEC to support the development of the monastic system. In this case MEP will work with 12 schools in the Mawlamyine area, Mon State and 20 in the Ayerawady Delta to provide teacher training in a range of subjects and specialised Cambridge English courses for teachers leading to internationally accredited certificates. To create a sustainable training system within the monastic schools, MEP will train up cohorts of Advanced Skills Teachers (ASTs) to provide further training in their schools for incoming staff. The project requires MEP to operate two mobile training teams, one in Mon State and the other in the Delta. The project is scheduled to continue for two years.

As current circumstances are extremely difficult due to the close scrutiny by the military of any organisation based outside of Myanmar, MEP has registered as an independent business inside Myanmar working in accordance with Myanmar systems of accountability.

5.2. Mae Sot:

MEP have begun the process of registering as a Thai Foundation. This will put our work on more secure footing and allow MEP to provide greater security for the trainers and teachers we work alongside. It is hoped this will be completed by April 2024.

The project recently completed is the first year of a three-year plan. The overall sustainable aim of this project is to create a team of 6 local teachers as Teacher Trainers, providing them with a stable and valued role in this fragile environment. By the end of the project 6 trainers will be in place; 60 new and inexperienced teachers will have received teachertraining, in-class mentoring and completed Cambridge English qualifications; 1,400 children will have benefitted from improved quality of teaching and learning. Following the conclusion of this project, the team of trainers will stay in place and continue to practice as part of a consortium of local agencies, co-ordinated by the Migrant Educational Coordination Centre.

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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2023

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6. Maintaining Partnerships

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 Volunteers

Despite the limitations of the situation MEP has continued to provide opportunities for interns and in 22-23. 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 fundraising advisor with extensive experience.

7. The Team

7.1. UK Management:

Bob Anderson Executive Director Rob Gordon Programme Manager Ann Pearce Finance Manager

7.2. Fundraising and Communications:

Paul Sztumpf Fundraising co-ordinator Kate Mannering Trusts and Foundations Elise Webber Newsletter & Comms Nicola McQuilikin Fundraising Advisor Beth Pollard Fundraising volunteer Sophia Massam Social Media Intern Katrina Miller Durham University and Palatinate contact

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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2023

_____________ 8. Reference and administrative details of the charity, it’s trustees and advisors

Charity name Mobile Education Partnerships Registered Charity 1115837 Number Operational address 16 The Green Hett Village Durham DH6 5LX Trustees Josephine Ann Burton Chair Ernest Graham McNeil Secretary Paul Michael Stumpf Trustee Christopher Crick Treasurer Independent Martin Robinson Examiner Manor Farm House Tredington Tewkesbury GL20 7BP Bankers Co-Operative Bank

9. Structure, Governance and Management

Governing documents

Mobile education Partnerships 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 nay 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.

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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2023

_____________

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.

10. Financial Review

Mobile Education Partnership is primarily funded by grants and contracts. The total income for the year was £49,360 (2022: £30,381). 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 2023, shows a surplus across all funds of £11,085 (2022: £4,581).

The Balance Sheet at 31 March 2023 shows total funds carried forward of £59,787 (2022: £70,871) of which there is a surplus of £21,875 on restricted funds (2022 £40,929).

Reserves policy

Mobile Education Partnership trustees are confident that the charity is a going concern for the next 18 month. The reserves are £59,787. 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 £15,000; this amount will be reviewed every two years or at request of the treasurer.

The reserves can only be used for the expressed purpose and only with the agreement of the board.

11. 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.

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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For year ended 31 March 2023

_____________

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 over 2000 teachers, produced textbooks now used by up to 18,000 refugee children and in partnership with Harrow International School, Bangkok, has taken more than 500 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.

In 2022, based on its experience in the previous year, MEP continued 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 2022/23.

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.

12. Related Party

The following is the detail of the related party transactions in the reporting period: I Barrass donated £5000 restricted funds in the year. (2022: I Barrass £5,000 restricted donation to support the project in Mon State, Myanmar)

13. 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 2023

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14. 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:

• Select suitable accounting policies and apply them consistently.

• Observe the methods and principles in the Charities SORP;

• Make judgements and estimates that are reasonable and prudent;

• State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.

• 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:

Christopher Crick (Treasurer)

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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2023

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I report on the financial statements of Mobile Education Partnerships for the year ended 31 March 2023, which are set out on pages 14 to 26.

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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES For year ended 31 March 2023

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----- Start of picture text -----
Unrestricted Restricted
Funds Funds Total 2023 Total 2022
Income from: £ £ £ £
Donations & Legacies 5 12,022 12,022 13,626
Charitable activities - -
Grants & contracts 6 - 29,229 29,229 10,563
Other trading activities 7 8,108 8,108 6,191
Investments 8 - -
Total Income 20,130 29,229 49,360 30,381
Expenditure on:
Raising funds 9 3,136 2,000 5,136 1,750
Charitable activities
Operation of the charity 10 11,663 44,416 56,079 24,048
Other trading activities 11 26 (796) (770) 1
Total expenditure 14,825 45,620 60,445 25,799
Net income (expenditure) 5,305 (16,390) (11,085) 4,581
Transfer between funds 20 2,666 (2,666) - -
Net movement of funds 7,971 (19,056) (11,085) 4,581
Reconciliation of funds
Total Funds Brought Forward 29,942 40,929 70,871 66,288
Total funds carried forward 37,913 21,874 59,787 70,871
----- End of picture text -----

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.

MOBILE EDUCATION PARTNERSHIPS

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES For year ended 31 March 2023

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Current Assets Debtors & Prepayments 17 Cash at bank and in hand 18 Total current assets Creditors:amounts falling due within on year 19 Net current assets Total current assets les current liablilities Total net assets or liabilities Funds of the charity Unrestricted Income funds Designated Restricted income funds Total funds	£ 2,817 60,283 63,100 (3,313)	Total 2023 £ 59,787 59,787 59,787 34,721 3,191 21,875 59,787	£ 4,052 68,427 72,479 (1,607)	Total 2022 £
				70,872
				70,872
				70,872
				29,942 40,929
				70,872

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 s476 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.

These financial statements were approved by the Board on:

Signed on behalf of the Trustees:

Christopher Crick (Treasurer)

MOBILE EDUCATION PARTNERSHIPS

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES

For year ended 31 March 2023

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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 £37,912 restricted funds of £21,875 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. 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.

MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For year ended 31 March 2023

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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

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

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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For year ended 31 March 2023

_____________

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. Provision 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.

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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2023

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Analysis of Income 5 Donations & legacies Donations Gift Aid Isabel Barrass & Evan Compton iPac Harrow International School Bangkok 6 Charitable activities Income from Grants 500 Reasons Cuckoo Hill Trust Cheruby Trust The Carmeela & Pinatelli Trust Allan & Nesta BFSS Harapan Robert Leech Foundation 7 Other Trading Activities Fundraising 8 Income from investments Bank Interest	Unrestricted Funds £ 6,512 3,952 - 1,557 - 12,022 - - - - - - - - 12,022 8,108 8,108 -	Restricted Funds £ 485 - 5,000 - 2,836 8,321 500 500 2,000 2,500 4,532 8,876 2,000 20,908 29,229 - - -	Total 2023 £ 6,997 3,952 5,000 1,557 2,836 20,343 500 500 2,000 2,500 4,532 8,876 2,000 20,908 41,251 8,108 8,108 -	Total 2022 £
				4,696 2,931 6,000 - -
				13,626
				- - 4,000 - - 6,263 300 -
				10,563
				24,189
				6,191
				6,191
				-

Income was £49,360 (2022: £30,381) of which £20,130 was unrestricted or designated (2022: £15,575) and £29,229 was restricted (2022: £14,805)

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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2023

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Analysis of expenditure on charitable activities

9 10 11	Unrestricted Funds £ Raising funds Incurred seeking funds 3,136 3,136 Charitable activities Direct costs Staff costs 4,330 Staff travel 2,114 Project expenses - Support costs Office costs 1,362 Telephone & Internet 412 Vehicle costs - Donations - Bank fees 413 Insurance 1,020 Professional fees 1,012 Governance costs Independent examiner's fees for reporting on the accounts 1,000 14,799 Other trading activities Loss on Exchange 26 26	Restricted Funds £ 2,000 2,000 26,952 5,002 7,158 2,582 - - - 67 1,500 1,155 - 44,416 (796) (796)	Total 2023 £ 5,136 5,136 31,282 7,116 7,158 3,945 412 - - 481 2,520 2,166 1,000 56,080 (770) (770)	Total 2022 £
				1,750
				1,750
				15,036 330 1,579 2,377 362 - - 384 2,520 740 720
				24,048
				1
				1

Expenditure on charitable activites was £59,215 (2022:£25,799) of which £16,809 was unrestricted or designated (2022: £12,942) and £44,416 was restricted (2022: £12,857).

12 Fees for examination of the accounts

Independent exzaminer's fees for reporting on the accounts	2023 £ 1000	2022 £
		720

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MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2023

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13 Analysis of staff costs and the cost of key management personnel

	2023	2022
	£	£
	__	__
Stipend paid	8.712	7,650
	__	__
	8,712	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 £3,490. (2022: Program Director £1,890).

14 Staff numbers

Detailed in the above note, all staff are volunteers and are not employed with Mobile Education Partnership.

The average monthly head count was 18 (2022: 18) and the average monthly number of full-time equivalent employees during the year were as follows:

	2023	2022
	Number	Number
The parts of the charity in which the employees work	__	__
Charitable activities	4.8	3.0

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 the project in Mon State, Myanmar. (2022: I Barrass donated £5,000 restricted amount to support the project in Mon State,Myanmar).

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.

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MOBILE EDUCATION PARTNERSHIPS IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS For year ended 31 March 2023 17 Debtors and prepaymentslrecelvable wlthln l ￿ar> 2023 2022 Gift aid and donations Trade debtors Prepayments 1.002 303 910 2,839 4.052 1.816 2.817 18 Cath * bankand In hwKI 2023 2022 Cash at bank and in hand 60.283 68.427 19 Credltors K¢ru45 1p•￿Ie wlthlTh one 2023 2022 Tradecreditor5 Accruals 39 1,569 1.608 3,313 3.313 22

MOBILE EDUCATION PARTNERSHIPS IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS For year ended 31 March 2023 20 An￿￿30f¢h¥ftabl• tunth Y••r•nd•d 31 M¥¢h 2023 Fund knc(Mnl ¢¥rl•d r•)urtM •xp•Yh4•d TNnrf•rn fomwd iknr•rbrt•dfvTrds G•￿er01 unrestrict8J thjnds Oeslgnod Funds 29,941 20,130 14.825 2,666 37.912 14 Fund balmc•i cvrl•d forwwd Inroffll •wu¢ •wnd•d Tranth Unre%lrlcted lunds G￿er31 unre5trlcted lunds DvJ8nated 27,478 15.576 112.9421 11711 29,941 171 pwpaxa1￿m￿r￿tdfvnd1 Gffierd unre5trlrtod thjnd lunds 23

MOBILE EDUCATION PARTNERSHIPS IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS For year ended 31 March 2023 J.126 •.Jc)I rtsw J41 lJl&iS Ple# <hwukyfr4 •.sJ2 4.552 •F5S SoutwTruii 167 t46n fylthn ubyTtu# Jsi IJ.JMI 14191 Th•lCIIE (2.ty) 3.726 J,p p IlwrD •FSS 4.?2J ij .s•si IZ.5Jll SoutvTruA ¥wn Lno ChEruwfru TheFaiE Sm41 Ji 242 411 .110 171 24

MOBILE EDUCATION PARTNERSHIPS {A company limited byguaranteel NOTES TO THE FINANCIAL STATEMENTS Foryear ended 31 March 2023 Van Nest• Aus￿• 8Wty E¥•n c￿ntsh Harrrrtv 500 ftas￿$ fjraham Allan & Nesta CherubyTrust C•rm¢•la & P￿￿￿1￿TrU￿ Cutkoo HWI ToPrrts￿Ittth traY¥andcarnbr￿Q E￿tSh Cour￿ kn Klaesoi, Thallènd T0prOv￿10￿& tr•hyInd(•mbr￿e EnÉl&h tourse kn M•ÈSot, Th•llbnd To pro¥iJe trayw41r￿(•MbrldC¢ En8lsh courye kn MJeS01, Th•llènd To prvldeteKher tratyaTrJCambrldie E￿ltsh course kn Maesoi, Thalland To pl￿￿tt￿be1 tr•¥ind(•mbrldit En¢l&h toufse kn M•ÈSot, Th•llbnd To yov1dttÈxtr￿r trawar￿(afflbrid¢O Er￿1￿ cours• kn Matsot, Thalland To pr￿￿defeather ￿l￿aTr￿£1mbrIdle E￿ltsh course kn Maesoi, Thallènd To provhjettxher tr•k4and(•mbrld£e £￿ISh tourne kn M•e5ot, Thallènd To yo¥kb¢t•a(trw traw•rrflCambrldio Er41￿h ￿urse kn Matsot, Thalland ToprtrddÈto•tskr tra￿ar￿CMtsr￿e Erqluh toutsé kn Miesot, Thalland T0prov￿1￿￿￿eI tr•hyar￿(¥mtsr￿e Erfltsh tourse kn M•tSot, Thllbnd Toprovhjetèxher tr•knirO(•mbr￿t Erfltsh tourses th K•th4) St•te. ToprovhJettKt tr•k4indC•mbrl￿t Ewlsh tour￿ th K•thkn St•te. My•nm•i. Tow0¥k￿ te•(trw tr•M11r￿c4Mbr1dlt Er4lsh coul￿ Sute. My•nm•i. ToprovhJettKher tr•W41r￿(¥rnbrI￿e Ewlsh courne kn Milbmtre. Stlte, Myaomai Toyo¥NJete•(trw tra￿11T￿l(￿Mbr￿¢ Er4lsh (ourye kn Ktsl•rnyfie. Kk)n Stlte, m￿￿MIl Mie Sot FBFuhdrnknrfr& dÉpt40 BFSS Aeerts•l not xmthted for 2022 Compton TruA GM(hrht C•seyTrust Barrass CherubyTIu51 Small Funds lor Moth Prtsitrt Mie Sot F8Fundr•lser lrt. Robèrt Leeth FtyJfid4ik+n The FONE Toprtytht•a(trw ￿￿￿•￿￿(￿mbr￿0 Er4ltsh coury• kn Malaffl￿e, KS)n State, Myanmar ToprvthteJther tra￿￿￿￿¢￿Mbr￿e Er4lish course kn malaffl￿e, KS)n State, Myinmar TtsprvldeteJoler tra￿4￿￿¢4mtsr￿e Er4lith course Klon Stite, Myinmai TtsorvddÈto•ther trawth44r￿crntsr￿e Ewluh coutse Mon Stite, Myanm•i Toc6¥er tosts AmDUTht Tr•D51•roflunds liom Mon to ￿e 501 Tr4n5feroflunth fvorn Mon to Maesot Mie Sot & Mon P•knm•ni ollTh• FonElfrMI unrwtrkn•d w roirki¢Coff•£YMol•xlLth Id￿1•1￿4 kn2D22 •(WL¥It C4>vrertknol In 2022 accop￿ts l6661 As 41 Mirth 2023th• t￿1￿¥ 25

MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2023

_____________

22 Analysis of net assets between funds

Analysis of net assets between funds
Cash at bank and in hand Other net current assets/(liabilities) For the year ended 31 March 2022 Cash at bank and in hand	Unrestricted Funds £ 37,102 810 37,912 Unrestricted Funds £ 27,499 2,444 29,943	Designated Funds £ - - - Designated Funds £ - -	Restricted Funds £ 23,181 (1,306) 21,875 Restricted Funds £ 40,929 40,929	Total 2023 £
				60,284 (496)
				59,787 Total 2022 £
				68,428 2,444
				70,872

26