2024-03-31-accounts - Mobile Education Partnerships

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MOBILE EDUCATION PARTNERSHIPS

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES For year ended 31 March 2024

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Mobile Education Partnerships

(A company limited by guarantee)

REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2024

Company Number 05664251 Charity Number 1115837

MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2024

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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

MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For year ended 31 March 2024

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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 2024.

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).

Chair’s Report

It has been an exciting year for MEP with new developments beginning to emerge after a long and careful post covid period. For instance, we now have year round provision in Mae Sot under the management of an excellent project manager; and we are also partnered with another organisation in Myanmar rolling out similar programmes with funding from international sources.

I particularly want to pay tribute here, however, to the dedication and hard work of all the people who work for us now and who have worked for us in the past. It is wonderful that many stay in touch, and we try to maintain this by inviting everyone to a big zoom meeting in the New Year, wherever they are in the world. This is a practice we plan to continue. Their collective contribution has been extraordinary.

Sadly, however, we do have to say goodbye to some who have been with us for a long time. Both Rob Gordon and Ann Pearce have left us to take some much needed time out, and we will miss them enormously; Ann for for her firm grip on the finances and Rob for his ability to inspire people and create the teams that have achieved so much over the last few years.

Finally, our thanks to Bob Anderson who had the vision of what could be done here over twenty years ago, and to all those who have since helped to make that vision a reality.

Objectives and Activities

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 text books now used by up to 18,000 refugee children and in partnership with

MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2024

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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

Project Types:

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.

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.

2.0 Context

Over the last year the situation inside Burma has deteriorated rapidly. There is now fighting through the country with only the Delta area not suffering from major clashes between the resistance and the Tatmadaw ( Burmese Army) .

The resistance composed of experienced and well-armed ethnic armies and small groups of volunteers forming PDFs ( Peoples Defence Forces) has had some success throughout the country. In Shan State, Chin and the Arakan many towns have fallen to the resistance and local governments have been set up. The ethnic armies and PDFs now have taken many of the key border points so controlling trade routes into the country.

There is, however, division amongst some of the resistance with different groups wanting a different future for their country and/or state.

There is increasing pressure on the Tatmadaw which is actually badly under-manned and their limited resources are overstretched. However, they have retaliated with air strikes which have led to the displacement of many civilians.

Due to growing attrition of their forces the SAC (State Administration Council - military government) introduced conscription in April 2024. This has led to many young people leaving the country or joining up with the PDFs.

MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2024

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Thousands of civilians have now fled across the border into Mae Sot . They have travelled in family groups as the SAC has implemented a policy of ‘collective punishment’. If one member of the family is involved in the resistance then the whole family is punished. As a result Mae Sot is filled with young people of school age who need an education. Very little is available for them which means that they are prey to some of the criminal elements in the town.

2.1 Impact on MEP

Inside Burma former members of the MEP(UK) team have now set up an independent organisation. This is a fully autonomous Burmese company with its own structure and programme. It is linked to MEP (UK) with an MoU.

On the Thai border the huge influx of migrant/refugees has led to a range of demands on the team which are described below.

Growing needs in Mae Sot and Thai Border

An influx of families displaced by the war is creating problems for educational providers in Mae Sot. The migrant schools are full and to attend Thai schools the incoming Burmese need a level of Thai language.

Airstrikes and continued fighting along the Burma side of the border have created huge insecurity for Karen villagers. From time to time they cross into Thailand for safety and at other times try to set up ‘ safe zones’ for their young people to receive some level of education.

2.2 MEP’s response

Thai Border

MEP is currently looking at setting up classes for displaced Burmese children in the 1216 age group. These are most vulnerable and open to exploitation by criminal elements in Mae Sot. From June 2024 MEP will establish classes for this age group teaching subjects central to the Burmese curriculum so that re-integration into the Burmese system will be possible at some point.

MEP is also in touch with a local agency trying to provide support for IDPs inside Burma. At the time of writing this initiative is in its exploratory stages but it appears that it will require a teacher training/ education course delivered online as sending trainers across the border into Karen State is currently too dangerous.

MEP is now looking at re-establishing its programme in the refugee camps possibly with some support from the IRC. MEP had to suspend its programme as the camps were

MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2024

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closed to all foreigners during and after COVID. They are now opening up and MEP will begin working in Mae La Karen Refugee camp in July 2024. We will deliver Cambridge English courses at Pu Taw Memorial College where we worked for about 10 years until the outbreak of COVID. Pu Taw is a specialist educational college for Karen youth training to work in the Karen education system . It provides a four year course with English as the main medium for the final two years.

Inside Burma

MEP (UK) does not operate inside Burma but, as mentioned above, former team members have set up an independent Burmese company to provide educational support during this difficult period. They operate autonomously of MEP UK, currently implementing a project funded by an international consortium. They are carrying out work in various parts of Burma using mobile training units. For security issues we cannot disclose locations or provide any information which might jeopardise the programme.

Establishing a Foundation in Thailand

Currently MEP is in the final stages of establishing itself as a Thai Foundation. This should be in place by the end of 2024. It will provide a number of advantages:

Full legal security for the MEP programme The authority to issue passes for staff to enter refugee camps Legal accreditation for Burmese staff living in Mae Sot

It will have a Board of Directors based in Thailand. They are all Thai nationals and include directors with many years experience of working with NGOs in Thailand in charge of a range of domestic issues including legal procedures. The President of the Board will be Ajarn Premjai , a former lecturer at Chulalongkorn University with over 20 years experience of research into migrant issues.

3.0 Main Activities Undertaken 23-24.

3.1 Project Background

The situation on the Thai/Myanmar border has changed dramatically over the last few months. It is difficult to ascertain the number of ‘displaced’ (i.e. people outside of the camps along the border) as the situation is constantly changing. The military are carrying out daily air strikes across much of Myanmar while there are not enough teachers or materials to cope with the increase in students. Moreover, as much of the funding from international donors has decreased or been withdrawn completely, the majority of MLCs now rely largely on parental contributions as their main or only source of funding. And has

MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2024

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recently announced compulsory military service for all young men and women. As a result, large numbers of the government Burmese migrants and their families are fleeing to Mae Sot and other parts of Thailand with the Thai government expecting these numbers to increase significantly as the new conscription law takes effect.

The latest figures show that the number of students in Migrant Learning Centres (MLCs) in Mae Sot has risen significantly over the last year, from 11,000 in 2023 to 15,000 in 2024. However, as the country's turmoil continues there has been an influx of families seeking refuge in the camps along the Thai/Myanmar border, resulting in a sharp increase in the school population - from 16,000 in 2023 to 22,000 in 2024. Recognising the importance of education, forced migrants from Myanmar have for many years been setting up their own Migrant Learning Centres in the Mae Sot region, along the Thai/Myanmar border. However, teachers in these communities typically lack training and qualifications and as a result children are denied access to a quality education and therefore the chance of reaching their potential. Teachers are central to the learning process and play a critical role in improving learning outcomes. Beyond any other schoolbased factor, teacher effectiveness has been found to be the most important predictor of student learning (Save the Children). However, in these small and often chronically underfunded schools, adequate resources and numbers of trained teachers are wholly inadequate, depriving children and young students of a quality education. This leaves thousands of talented and dedicated, aspiring young people with no means of pursuing their dream of further education, creating a generation of wasted lives and missed opportunities. We have adapted our programme to meet the needs of these children and teachers, providing essential teacher training as well as an English language course to raise the quality of English and improve their life chances. At same time, we are working in partnership with other NGOs to provide child protection training and art therapy.

3.2 Project Activities & Outcomes

3.2.1. Teacher Training

A programme of teacher training workshops was successfully delivered to 20 teachers from local MLCs, and focused on delivering training in key essential classroom skills. In 2024, we updated the current training materials we use to make them as relevant as possible to the context in which we work and to include current staff knowledge and areas of expertise. We also continued to work with our partner organisations to deliver a broad curriculum of training within our workshops. These collaborations included a workshop delivered by Kickstart Art which linked well with our focus on mental health and well-being within our training programme. This gave the teachers a chance to reflect and be creative as well as the opportunity to talk about their experiences. A child protection workshop run by another of MEP’s partners, Humanity and Inclusion, was well received and the teachers were keen to discuss the child protection strategies that they could apply in their schools. In addition, during this second year of the project, we incorporated the theme of Inclusion and Mental Health awareness through all the workshops. This involved developing training materials around Inclusion and delivering these in the workshops as well as encouraging dialogue between trainers around mental health and inclusion topics.

MOBILE EDUCATION PARTNERSHIPS

(A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2024

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Key outcomes

▪Teachers improved their skill level and range of teaching techniques
▪Teachers developed greater awareness of strategies to support students with mental health needs
▪An increase in dialogue around child protection with teachers and trainers ▪Teachers developed greater awareness of how to include all students and support students with learning differences

3.2.2. In-class mentoring and support

To further support teachers participating in the teacher training programme, MEP trainers followed up each workshop by collaborating with the teachers in their own classrooms. MEP’s trainers built strong, secure and trusting relationships with the teachers, allowing them to be effective and supportive mentors, helping teachers to feel valued and confident in implementing new teaching techniques. The trainers used a variety of approaches, adapting them to the context of each learning centre and the experience of each teacher. Our highly experienced UK Cambridge teacher guided and supported the training team in their preparation and in utilising appropriate methodologies effectively as part of the training programme.

MEP trainers measured the level of improvement using a ‘Teacher Checklist’ and recorded progress against these standards.

We have seen significant improvement over the six-month period. There has been a clear improvement in lesson planning and a marked increase in the instances of teachers implementing new techniques in the classroom. This progress for individual teachers has the potential to have a major impact on the learning culture in schools where previously the only approach was repetition and rote learning.

Key outcomes

▪Teachers feel more confident about taking risks in order to practise and implement new and innovative teaching techniques.

▪Children experience a more interactive education and a broader range of learning approaches.

3.2.3.Cambridge English

In Year 2 of the project (September 2023 to March 2024) we delivered a Cambridge KEY English course, A2 level, for 19 students (10 male and 9 female). he students who completed the Cambridge English course this year included: 16 teachers; 1 staff member from a partner organisation (Shade Tree); 1 internal staff member; 1 16-year-old student. This course enables teachers to experience effective, communicative teaching techniques as learners, and has proven to be an effective way for teachers to understand the impact of learner-centred approaches which they are then encouraged to implement in their own classrooms. In addition, it has given the

MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For year ended 31 March 2024

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migrant teachers an opportunity to gain an internationally recognised certificate (for most, their first such qualification).

Key outcomes

▪Increased confidence and ability in English for the teachers attending the course ▪Teachers using strategies that they experienced as learners in the Cambridge English class within their own teaching Results

Exam results show that all of the students significantly improved their scores. At the beginning of the course, all of the students were at A1 (elementary) level or below, but by the end of the course, all but three achieved A2 (Pre-Intermediate) level or higher.

3.2.4 Apprenticeship Model

In order to strengthen the sustainability of this programme, during the second phase, we recruited two part-time trainee trainers to work alongside our more experienced full-time trainers. This allowed the ‘apprentice’ trainers to build knowledge and experience of the MEP training model and therefore increase the future capacity of the programme. These trainee trainers will join our team on a full-time basis for year three of the project. Our aim is to continue this apprenticeship model into 2025 by recruiting two new part-time trainee trainers in September, 2024 to join our team of 4 full-time trainers for six months, then join the training team full-time in 2025, thus increasing the reach and impact of the programme further and building its longer-term sustainability.

Key outcomes

▪A team of trainers who have a deep understanding and experience of MEP’s programme

▪Longer-term sustainability of the programme increased through plans to scale it up in thefuture ▪ Wider reach and impact of the programme through increased of number of trainers

3.2.5 Inter-Cultural Exchange

As part of MEP’s long-standing partnership with the renowned Harrow International School, Bangkok, MEP arranges an annual inter-cultural exchange weekend. This year’s exchange took place from the 1[st ] - 3[rd ] March in Mae Sot. The event was a great success bringing migrant teachers and Harrow students together to exchange experiences and engage in inter-cultural dialogue. Twelve Harrow students and two Harrow teachers, along with eleven migrant teachers took part in a range of activities which included an art session at one of the local Migrant Learning Centres (Irrawaddy School) where both sets of students designed and painted a mural. Students also paid a visit to the AAPP (Assistance Association for Political Prisoners) where they listened to the compelling accounts of two Association members about their time as prisoners of the Junta. The

exchange also provided an opportunity for the Burmese students to practice their

MOBILE EDUCATION PARTNERSHIPS

(A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For year ended 31 March 2024

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English-speaking skills ahead of their Cambridge English exam which took place 2 weeks later.

Key outcomes

▪MEP students further develop their English language skills

▪Young people from diverse backgrounds exchange experiences and engage in shared experiences

3.2.6 Additional Activities & Outcomes

During this phase of the project, MEP was invited to work with the International Rescue Committee (IRC) in Mae La camp to develop a 3 moth English conversation course for adults living in the camp. This involved our English trainer developing a curriculum in collaboration with a teacher in the camps well as developing monitoring and evaluation tools to be used to assess its effectiveness. Out teacher also visited the camp weekly to provide the teacher with lesson-planning and in-class support.

Key outcomes

▪Participants have increased confidence in English conversation

▪The in-camp teacher has increased confidence in teaching English conversation ▪Plans are in place for the re-establishment of an MEP Cambridge English course for

30 refugee students living in the camp

MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2024

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1. 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 Chair Trustees Josephine Ann Burton Ernest Graham McNeil Secretary Paul Michael Stumpf Resigned on 26th June 2023 Christopher Crick Acting Treasurer Nang Thiri Aung Julia Anne Smith Executive Director Bob Anderson Independent Fasil Bogale, ACMA, CGMA Examiner 519 East Whins The Park Findhorn IV36 3TH

Bankers Co-Operative Bank

MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For year ended 31 March 2024

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2. 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.

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.

3. Financial Review

Mobile Education Partnership is primarily funded by grants and contracts. The total income for the year was £57,204 (2023: £49,360). 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 2024, shows a surplus across all funds of £14,323 (2023: deficit £11,085).

The Balance Sheet at 31 March 2024 shows total funds carried forward of £74,111 (2023: £59,787) of which there is a surplus of £29,477 on restricted funds (2023 £21,875).

Reserves policy

Mobile Education Partnership trustees are confident that the charity is a going concern for the next 18 months. The reserves are £74,111. 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 the request of the treasurer. The reserves can only be used for the expressed purpose and only with the agreement of the board.

4. 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

MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For year ended 31 March 2024

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still relevant and needed. This annual report will aim to demonstrate the link between our charitable activity and how this benefits our service users.

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 22-2, 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 2023/23. 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.

5. 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. (2023: I Barrass £5,000 restricted donation to support the project in Mon State, Myanmar)

6. Insurance

The charity’s insurance policy does not cover or provide trustee indemnity cover.

7. 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.

MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2024

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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

MOBILE MOBILE EDUCATION PARTNERSHIPS EDUCATION PARTNERSHIPS (A (A company limited by guarantee) company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2024 For year ended 31 March 2024

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Independent Examiner’s Report

I report on the financial statements of Mobile Education Partnerships for the year ended 31 March 2024, which are set out on pages 14 to 25.

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:

accounting records were not kept in accordance with section 130 of the Act or
the accounts do not accord with the accounting records

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Fasil Bogale ACMA,CGMA 519 East Whins The park Findhorn IV36 3TH

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STATEMENT OF FINANCIAL ACTIVITIES For year ended 31 March 2024

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STATEMENT OF FINANCIAL ACTIVITIES For year ended 31 March 2024 For year ended 31 March 2024

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and signed on their behalf by: Approved by the Trustees on ..... [310| : Le

MOBILE EDUCATION PARTNERSHIPS

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES

For year ended 31 March 2024

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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 £22,496 restricted funds of £31,477 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.

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TRUSTEES ANNUAL REPORT For year ended 31 March 2024

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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

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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

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.

MOBILE EDUCATION PARTNERSHIPS MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT NOTES TO THE FINANCIAL STATEMENTS For year ended 31 March 2024 For year ended 31 March 2024

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MOBILE EDUCATION PARTNERSHIPS MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee) (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS TRUSTEES ANNUAL REPORT For year ended 31 March 2024 For year ended 31 March 2024

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MOBILE EDUCATION PARTNERSHIPS

(A company limited by guarantee)

TRUSTEES ANNUAL REPORT For year ended 31 March 2024

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

	2024	2023
	£	£
	__	__
Stipend paid	11,847	8,712
	__	__
	11,847	8,712

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 (2023: 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. (2023: 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 23 (2023: 21) and the average monthly number of full-time equivalent employees during the year were as follows:

e year were as follows:
	2024	2023
	Number	Number
The parts of the charity in which the employees work	__	__
Charitable activities	7.9	4.8

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 unrestricted amount of £5,000 to support the charity. (2023: 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.

MOBILE EDUCATION PARTNERSHIPS MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS TRUSTEES ANNUAL REPORT For year ended 31 March 2024 For year ended 31 March 2024

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MOBILE EDUCATION PARTNERSHIPS MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee) (A company limited by guarantee)

NOTES TRUSTEES ANNUAL REPORT TO THE FINANCIAL STATEMENTS For For year ended 31 March 2024 year ended 31 March 2024

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MOBILE EDUCATION PARTNERSHIPS MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee) (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS TRUSTEES ANNUAL REPORT For year ended 31 March 2024 For year ended 31 March 2024 _____________

MOBILE EDUCATION PARTNERSHIPS MOBILE EDUCATION PARTNERSHIPS (A company limited by guarantee) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS TRUSTEES ANNUAL REPORT For year ended 31 March 2024 For year ended 31 March 2024

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