2024-10-31-accounts - Aid Africa (Open Hand Projects)

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Registered in England Charity No 1116336

AID AFRICA FOR THE YEAR ENDED 31 OCTOBER 2024 TRUSTEES' REPORT AND FINANCIAL STATEMENTS

AID AFRICA TRUSTEES REPORT CONTENTS

Trustees Report	Page 1 – 6
Independent Examiners Report	7
Proft and Loss Accounts Sheet	8
Balance Sheet	9
Notes to the Financial Statements	10

AID AFRICA TRUSTEES' REPORT

FOR THE YEAR ENDED 31[st] OCTOBER 2024

The Trustees present their report together with the financial statements for the year ending 31[st] October 2024

The financial statements have been prepared in accordance with the accounting policies and comply with the Charities Trust Deed and the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ issued in March 2005 and applicable law.

Trustees at the date of this report

David Mills (Technical Director - Malawi) – Chairman Lynda Mills (Project Director – Malawi) Jenny Palmer (Deputy Chair) – Treasurer Hilda Stoker

Address

PO Box 103 Fakenham Norfolk NR21 1BF

Email

info@aid-africa.com

Web Site

www.aid-africa.com

Other Advisors

Bankers

HSBC, Cromer, Norfolk

Accountant

Keith Colman – Fakenham Norfolk

Independent Examiner

William Strong M.Sc. – Fakenham, Norfolk

Page 1

AID AFRICA/OPEN HAND PROJECTS TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024

Structure, Governance and Management

Aid Africa is a registered charity constituted and governed by a Trust Deed dated 15th September 2006. Trustees are elected by the governing body i.e. the current Trustees. In the UK, meetings of the Trustees are held throughout the year. The Trustees receive reports on the work of the charity and progress made. Decisions are made by the Trustees who also seek to ensure that the legal requirements of the Charity Commission and other regulatory bodies are carried out.

In Malawi, the charity employs local Malawians who are involved in the day to day running of the base in Chiringa. Their work is overseen by David & Lynda Mills during their visits to Malawi, and by Les and Kathie Craske, who live in Malawi, and Trustees. Additionally, when they are back in the UK, David and Lynda Mills maintain regular contact with the Craskes and the local OHP workforce by telephone, text and e-mail.

Open Hand Projects (OHP) is an organisation registered with the Malawi Government and wholly funded and supported by Aid Africa and is therefore the organisation that Aid Africa works through in Malawi.

Objectives and Activities

The governing document describes the objects of the charity as being “To relieve poverty and sickness, in particular but not exclusively in Malawi, by supplying resources and advice for agricultural projects”

The charity was established with a vision to help to alleviate some of the needs of the most vulnerable in the rural areas of Malawi, and seeks to encourage selfsufficiency within the local communities and discourage dependence, with a robust safeguarding policy in place.

Our aim is to encourage, empower, and benefit individuals, households and community groups, in food security, nutrition, education, training, re-forestation and water security.

We seek to encourage the spirit of giving and acceptance of all, especially those AIDS affected. In all this the Trustees have had regard to the guidance issued by the Charity Commission on Public Benefit.

Volunteers play a very significant role in the life of the charity here in the UK, with fund raising and with administration. A number have visited Malawi at their own expense. The charity is indebted to these hard working people.

Page 2

Trustees Report on activities in Malawi during 2024

A year on from the Cyclone Freddy disaster and we were still picking up the pieces…. heavily damaged houses remained in need of repair, many households lost their toilets, and widespread hunger prevailed. The President announced a “State of Disaster” in March because of the hunger crisis, and annual maize harvest in April largely failed. In the second half of the year, as the land dried out and drought conditions took hold, irrigation became difficult and hunger grew again. Inflation soared and a fuel crisis almost crippled the country, limiting travel and inhibiting transport of project materials, but the work continued ….

Food Programme 2023/24

We provided maize — the staple diet — to 500 families over the three month “hunger period” from Christmas, giving approx. 125,000 meals overall, plus highly valued soap.

Agriculture

Because of the hunger, we urgently expanded our agricultural projects to get crops in the ground and food on the table, focusing on cassava, sweet potato and vegetables.

Irrigation Veg Project

Being a rural agricultural society, the climate rules! There’s only one season of rain annually at the beginning of the year, then the land deteriorates into the dry season; greenery dies, rain is rare and irrigation is the only option for this period.

So we’ve developed a rolling 6-month Irrigation Veg Project encouraging ‘ 3 Ay : all-year planting of vegetables, providing training, watering cans, seeds, IVP training and monitoring by our staff, to another 70 families, then followed up

with chemicals to protect & enhance crops. We re-introduced cassava this year as a more viable alternative to maize alongside other popular and nutritious veg.

Despite the drought–like conditions participants were able to feed their families, and sold the surplus to pay school fees & buy uniforms, iron sheets for roofing, fertilizer, tools & chemicals in preparation for the next crop. Most significantly, people have realised the importance of irrigation to combat hunger. The next phase began in November with 50 more families joining the programme.

Cassava

Cassava is a versatile root vegetable, durable, drought resistant and doesn’t need expensive fertilizer. It produces tubers that can be used in many ways — cooked as a vegetable, dried for future use, or milled to form the traditionally popular “nsima” the porridge-like staple diet — and the leaves are edible too!

Generational dependence on maize has been challenging so we’re encouraged the community mindset seems to be recognising the advantages of cassava as maize harvests repeatedly disappoint due to weather, leaving widespread hunger.

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Cassava for planting
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We initially promoted cassava as part of the veg programme, and then issued to another 300 families in December, along with tree seeds.

Page 3

Sweet Potato Project

Bundles of vines were distributed to hundreds of families, anticipating a crop of potatoes in about 3 months. The leaves are enjoyed as a vegetable, and the prolifically growing vines will be replanted after harvest — rapid multiplication!

Livestock “Pass-on” Projects

An ongoing plan for growth, monitored by our staff, with both chickens and pigs. 2 hens & a cockerel were given to 40 frail families. When the chickens reproduced, 2 hen chicks and a young cockerel were “passed on” to another needy family, on a rolling programme, 3 chicks at a time….

Likewise, female piglets have been given to assessed households, with a female from their first litter being “passed on” to another vulnerable family, and the pattern repeated.

Both projects give invaluable opportunities to provide food, and build a profitable breeding business by selling surplus stock, while growing the effects in the community.

Reforestation

Early in the year over 3,000 mixed tree seedlings were distributed, many with the Food Programme. During September thousands of plastic tubes were filled with soil, compost and husks ready to sow tree seeds in October or November depending on their germination period. We lost many to intense drought conditions, but still managed to produce 1,133 seedlings of 6 different varieties, for firewood, fruit, nutrition, green manure, & timber, distributed in December.

Water

Borehole Pump Repair—restoring safe water to about 14,500 people.

The destructive consequences of Cyclone Freddy were vast & visual, but one of the less obvious victims was the tapped water supply — so many pipes had been broken or lost and most hadn’t yet been replaced. Consequently, borehole pumps were again the most dependable source of safe water — until they failed!

A broken borehole pump in rural Malawi is a disaster for the whole area. Stressed water supply brings all sorts of problems to villagers apart from the obvious shortage for drinking, cooking, and bathing. Having to walk to alternative sources many times each day is tiring and

time consuming so children are late for school, fieldwork left, livestock ignored, and the general level of basic hygiene reduced.

So, education, health, and effective food production, are all at risk.

Our programme develops local responsibility for pump maintenance, ensuring long-term care into the future.

In April we identified 4 pumps in poor condition, leaving villagers desperate. A temporary repair helped to bring at least some clean water for the most vulnerable, but then we followed up with a full service, replacing all the broken and worn parts — to the delight of thousands throughout the remote areas! 1,368 households were served—approx 6,380 people.

During August, we repaired 6 more pumps serving 717 households, (estimated 4,568 people) including 1018 students at a school. Each pump had completely broken down, leaving thousands of villagers in trouble.

Water-borne disease is always a serious threat throughout this region but many had little choice but to use potentially polluted rivers or shallow wells — dangerous, and very challenging for the frail, elderly or sick, so these repairs changed lives!

Then in November, another 6 pumps were refurbished, despite a national fuel crisis, with scarcity restricting travel, transport of goods, & monitoring, but the work soon brought safe water, celebration & joy to 759 households (approx 3,530 people)

During 2024 safe water was restored to 2,844 households throughout the area —about 14,500 people. Page 4

Reconstruction

Community Housing

Most of the destroyed or damaged housing still resulted from last year’s cyclone.

Fatima lived in one example — she and her 8 children stayed in part of their house, open to the elements, at risk of theft,

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Fatima and her old Fatima and her new
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animals & violent abuse. We assessed, and found the damage too extensive to repair, so we carefully took the building apart to recycle as many materials as possible, then constructed a new house, buying in more bricks, timbers & iron sheets, and employed a building team to complete it.

Similarly, Felesta, elderly, caring for 3 orphans, % es = " oe iz a = = corofl was desperate for housing, hers had collapsed. mig; > “ hath f Pee} She had no regular income but climbed the mountain for firewood to sell or laboured in other et Of a Se 4 ==e | : aSo ieFF 2 4 z | ( people’s fields when she could find the work. To her credit she’d managed to keep the children in school but was unable to rebuild a - 5a Felesta & her new eee Felesta & her house, post cyclone home for them—so we helped!

We also repaired another 5 heavily damaged homes for vulnerable families coping with illness, disability, and age…

Further, we replaced 12 thatched roofs for vulnerable families at risk of sleeping in puddles - inside their houses! This involved engaging a team of craftsmen, removing what was left of the former structure, replacing timbers and bamboos, lining with plastic sheeting, then covering and securing with roofing thatch. Means a family can rest safe & dry, without fear of leaks, soaked bedding, and ruined possessions.

Sanitation - Community Toilets

During July, Malawi declared the end of the country's worst cholera outbreak in living memory, which began in March 2022 and killed nearly 2,000 people. However, health experts were concerned that it could return if the country didn’t improve sanitation. Many still had no private facilities, so in March and April we built 60 household toilets, and then in July – August another 100 more. They’re simple structures, hand-dug 3m-deep pits, secure with a solid floor, and a bambooframed shelter lined with plastic sheeting, covered in grass provided by

the beneficiary as their contribution. Despite their apparent frailty they should last for years—a valued alternative to using the open fields for their toileting needs, with all the environmental hazards, health risks, & lack of privacy involved.

Education

We had 65 students on our education programme, then Form 4 left after taking final exams in June. Adding new students, we supplied sani-packs to all our girls enabling them to stay in school during their monthly period.

Our site

Agriculture Our pig herd increased, and we began the Pig “Pass-On” Project in the community in April. We planted more food crops to feed the pigs well, alongside fruit & vegetables for vulnerable folk locally. Leaves from our moringa trees were washed, dried and milled into a valuable nutrient-packed food supplement for the frail.

“Help” Projects —Each month 2 Elderlies Luncheons were held, baby formula was given out to vulnerable infants at risk, plus Food Tokens for the frail, emergency funds for crisis situations, and opportunities of “Cash-for-Work” for the more able-bodied to provide for their own families. Alongside we distributed dozens of sleeping mats (left), gave out plastic sheeting for roofing, knitted blankets, kids’ jumpers & hats, clothing & glasses.

Page 5

AID AFRICA

TRUSTEES REPORT FOR THE YEAR ENDING 31[st] OCOBER 2024 (CONTINUED)

Statement of trustees' responsibility

The trustees are responsible for preparing the annual report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Law applicable to charitable companies requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charitable company's financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:

select suitable accounting policies and then apply them consistently.
make judgements and estimates that are reasonable and prudent; and
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 accounting records which disclose with reasonable accuracy the financial position of the Trust. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditors

So far as the trustees are aware, there is no relevant audit information of which the auditors are unaware; and they have taken all the steps that they ought to have taken as trustees in order to make themselves aware of any relevant audit information and to establish that the trust's auditors are aware of that information.

This report has been prepared in accordance with Statement of Recommended Practice Accounting and Reporting by Charities (issued in March 2005).

This report was approved by the board and signed on its behalf.

(signed by David Mills)

David Mills Chairman

Date 27/07/2025

Page 6

AID AFRICA - Charity No: 1116336 Accounts for the year ended 31 OCTOBER 2024

Respective responsibilities of Trustees and Examiner:

As the charity's trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of the procedures specified in the general directions given by the Charity Commissions under section 43(7)b of the Act, whether particular matters have come to my attention.

Basis of Independent Examiners Report

My examination was carried out in accordance with my understanding of the 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 these records. It also includes the consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement :

In connection with my examination, no matter has come to my attention:

1) - that gives me reasonable cause to believe that in any material respect the requirements
a) to keep accounting records in accordance with section 41 of the Act; and
b) to prepare accounts which comply with the accounting records and accounting requirements of the Act, have not been met.
2) - or to which, in my opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached.

(signed by William Strong M.Sc.)

Fakenham Norfolk Date 27/07/2025

Page 7

Profit and Loss Aid Africa Forth& yaar end1 31 October 2ff24 2023 Oonatior)s irtr m8nKlum 1,924 5,000 Glft th tax rec8ivatrle 72C(I Gift.aKled donatiork8- &Jattr)n Glft-8td8d donathy- gener Oth8r (kJnation8. not gla. 98n8r4 Smdl Grfts clair1 GFft Aid Sch8m8 21.702 18,542 293 24.450 475 Total Turnovor Cost ot Sales Direct Ma18wi PfOi8Ct ccsts txwt M8lawi wmlng (xists Totsl Cost ol Salas Gross Profit 14m3 34SSJ 9.995 55.966 65.961 115.1161 Admlni6trati¥o C06ts ChaTity- Bank F- inttIOn Clwity. EmployeTS NI ctwtty- Posta Chity- Printirs & StalKry Chwity. Satari8S chty. Travel. Intwnatlonal Ch¥Jity HS8C Bank chwgos TO* Admlnlstrati¥e Costs Operating Profft Other Incorne 272 374 424 19.187 18,016 224 234 111781) 180.7851 Inter&8t r8C85ved 367 NIC employ8rrd)ate 1,342 1,759 111,021) 10211 1,875 1349101 134O101 Page 8

Balance Sheet Aid Africa As at 31 OctoLEr 2024 31 Oct2024 31 0 2023 Fixed Assots Tgnglble Assets Building5 Total TanOblo Ass•ts SOU0 500.00 bo Cunent Assets Cash * b8nk and in hand BKIM 08pcBit accnt E Rgjulsr sro Accwnt 11.(TJl.36 587.65 27.CWd.66 1..01 11.130.16 12,981.94 Total Casht bwnk Imnd 41.11 150.Ot¥ 305.00 Cash kn Orfalawi Prepayments euymnt Ass•ts Credltor6: amounts tslllng due vrtlhin one yew Rwnding Wages control 305.00 14.513.00 7.213.CK) 828ffj1 37,fr27.17 (0.141 542.77 (0.141 523.17 Net Curr•nt A550ts ILiabthts• a74 4&10&56 Nfrt Assots 37.584S4 Capltsl and Reserves Current Y8* Earniry5 Genwd unr8Stpictgd 111.021.041 48.605.58 P4.9(D.881 83.515.46 Page 9

AID AFRICA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED

31 OCTOBER 2024

1 ACCOUNTING POLICIES

1.1 ACCOUNTING CONVENTION

The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain investments and include the results of the charity's operation which are described in the Trustees' Report and all of which are continuing. The accounts have been prepared in accordance with the Statement of Recommended Practice, ("SORP"),'Accounting and Reporting by Charities' published in March 2005 and applicable accounting standards.

The charity has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement.

1.2 INCOMING RESOURCES

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:-

Voluntary income is received by way of donations and gifts and is recognised on receipt or accrued
as income as soon as practical and prudent to do so. Income tax refunds due from income received under deduction of tax are credited in the same year as the relevant income.
Income from charitable activities include fees receivable from donors and is credited in the same year as the relevant income.

1.3 RESOURCES EXPENDED

All expenditure is accounted for on an accrual basis and includes attributable VAT which cannot be recovered, and is reported as part of the expenditure to which it relates:

Costs of generating funds comprise the costs associated with attracting voluntary income.

Charitable activities include.
Governance costs include those costs associated with meeting the constitutional statutory requirements of the charity and include independent examiner's fees.
All costs are allocated between expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to particular activities are allocated directly, others on an estimated usage basis.

Page 10