Registered in England Charity No 1116336
AID AFRICA FOR THE YEAR ENDED 31 OCTOBER 2025 TRUSTEES' REPORT AND FINANCIAL STATEMENTS
AID AFRICA TRUSTEES REPORT CONTENTS
| Trustees Report | Page 1 – 7 |
|---|---|
| Independent Examiners Report | 8 |
| Proft and Loss Accounts Sheet | 9 |
| Balance Sheet | 10 |
| Notes to the Financial Statements | 11 |
AID AFRICA TRUSTEES' REPORT
FOR THE YEAR ENDED 31[st] OCTOBER 2025
The Trustees present their report together with the financial statements for the year ending 31[st] October 2025
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
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
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AID AFRICA/OPEN HAND PROJECTS TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
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.
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Trustees Report on activities in Malawi during 2025 During 2025, hunger remained the major challenge across the whole country, with the maize harvest in April only temporarily easing the situation for a little while. But, against the backdrop of shortage, generational povety, raging inflation and a national fuel crisis, the work went on . Supporting Community Infrastructure A Community Hall for Phodogoma Villag• In the past we'd seen the original building Ileftj packed with vulnerable families as we gave our goats. milk to malnourished infants and porridge to their pre-school siblings there. But serious deterioration threatened its collapse, though still used regularly for under-5 health clinics & many other community events. So we partnered with the local residents to build a new facility, a simple, open hall roofed with iron sheets-some recycled from the original building-with 2 secure consulting rooms/offices. The excited villagers brought sand & water as their contribution, and along with the Chief & health officials, wèrè delighted when the heart of their village was re5toredl 2 bridges resurfaced Nansanya is a heavily used bridge, carrying both pedestrians & vehicles, linking the only tarmac road with the market place, businesses, high school, health & water facilities. We'd built it several year5 ago after total destruction following a cyclone, but the Surface needed to be replaced a5 It had become dangerous. So old materials were stripped off and sturdy treated poles and timbers set into place. Now the hundreds of villagers & school children using the bridge daily can cross the river safely- a challenge in the rainy season. In Lolo Village, another heavily used bridge was deteriorating, so we resurfaced it in March, enabling safe passage for the hundred5 of villager5 & school children who used it each day. Housing Tisunge, a 29 yr-old single mother of 5 yr-old twins. was devastated when wind5 and torrenti31 rain destroyed their home in November. Half the house collapsed, the roof disintegrated, and on assessment we found she needed a complete rebuild as the structure was irreparably damaged. Tisunge's only income is a bit of piece-work when She can get it so had no hope of being able to rebuild. She moved the family into her aunys tiny kitchen to keep a roof over their heads & her girls safe. So we set to work reclaiming as much as we could from the old structure,. old bricks were used in the new foundatlons, Some of the iron 5heet5 weie saved and recycled, along with door5, flames, and windows. She's relieved. thankful & delightedl Page 3
Roofs House roofs are heavily damaged or lost in storms, fires or gradual disintegration due to povety. We reconstructed 9 during 2025 and supplied 6,000 mtrs of plastic sheeting to those able to repair their own. Toilets Health, hygiene and dignity are all at risk without household toilets. Sanitation is a major challenge in rural Malawi. Many families lack toilet facilities, with little alternative to using open fields, so without centralised sewerage system, disease is a 5eriou5 threat to all. So we built 210 household toilet5 during the year, startin9 Wlth hand-digging 3m-deep pits, covering with a sturdy floor, surrounding with a bamboo- framed shelter lined with plastic sheeting, and thatehéd for privacy & dignity. Water 3 borehole purnps broke down in February 2025, leaving 1,450 house- holds and a huge primary school with 1,862 students without safe local water - over 7,000 people. We heard about them in April, and when assessed, the Area Mechanic managed to make temporary repairs, just to help the Ial communities have at least some water, but effective maintenance and replacement of parts was successfully carried out later that month. These are all pumps vital to their communitie5. one is 8150 relied upon by adjacent villages in the dry season when their own sources run dry. Another is in a huge village with its loss causing congestion and queues, and the third is in a low-lying area prone to water-borne disease, so safe water is particularly important. Without it women had to walk over I km to the next village many times a day for their family's water needs - especially difficult for the elderly, sick or frail, who sometimes had little choice but to use potentially polluted river water. Agriculture These community agri-projects are especially important and valued this year with the shortage of maize. They are 98ining recognition as irnport3nt tools to battle hunger and poverty by providing seed materials. and challenging traditional generational thinking Wlth the value5 of irrigation. training. and monitoring. Vegetabl•s Last November, our 6-month Irrigation Veg Projèct providèd watering cans, training, seeds. and cassava stems, backed up with monitoring and chemicals to protect and enhance crops, to 50 families in 13 villages Months later, the results showed that collectively, amongst other v4, over 8 tonnes of tomatoes were grown, and in just I village, 5 villagers harvested over 2 tonnes of onions between theml These crops of course were not only for their families, food, but the surplus gave them goods to sell for other household needs. In July, the next phase of this project empowered another 100 enthusiastic families in 21 villages, to work hard for theirown families. Lots of success stories, with many coming to us to be part of the next phase due to begin in January. Page 4
Cassava This hardy, indigenous root crop, needs neither expensive fertilizer nor a steady climate so we're encouraging it as a viable alternative to maize. In the13St few months we've 9iven out cuttings to 1,150 families. By the time the tubers are ready, these stems will have grown and multiplied into many more cuttings for the next planting. Sweet Potatoe$ 650 families received sweet potato vines during 2025. This project provides both carbs Ipotatoesl and protein (edible leaves), and the prolific vines can be thinned and replanted to multiply yield over and over again. Reforestation Despite drought affecting germination, at the beginning of the year we still distribijted over 3,000 tree seedlings of 8 different varieties to both individuals & groups. We'd provided moringa seeds to volunteers in Zomba and they established big moringa tree nurseries, 5ucce5sfully distributing seedling5 to community member5 for planting. After distribution, compost was worked on throughout the year & tree seeds sown ready for planting with the rains in November. Thousands more tree seedlings were raised, some fruit, but others for nutrition, green manure, animal food, timber, and firewood to relieve the pressure on the few hardwoods left in the area. Hundreds of seedling5 were distributed in December with the Christmas Gift Scheme, and many more on request. Fruit Tree5 With a special donation. during April we bought 500 a5SOrted fruit tree seedling5 and distributed 5 each to100 families in 2 areas Our team have checked planting and are monitoring long-term, evaluating care & progress. An exciting new trial project aimed at bringing more varied nutrition into the area. LiVestock"Pa6On. Projects During the year we bought in 80 chickens and gave them to 35 ultra-vulnerable families as a pass-on" project. As the poultry reproduced, each unit passed-on" 2 hen chicks to another needy family so this constandy expanding project provided eggs, meat & incomel The same principle ran our pig-pass-on" project,- each farnily received a female piglet, then passed on a young5tei. However. by June we'd decided to give away our breeding stock & buy in when needed, relieving the stress of feeding & care These'rolling" projects go on empowering vulnerable families with food and incom&ideal help for the frail. Education We sponsored 49 high school student5 during 2024125 25 gir15 and 24 boys-some then left school having been supported through their final exams. Normally we welcomed newly qualified young students onto the programme in September, but fees tripled during the year, boarding & uniform costs skyrocketed but we still managed to addl 5 enthusiastic teens to the pr(rarnme. However, the way forward was unclear. as the country's General Election brought in a new government that had promised education reform. "Open Hand" keeps on giving... All through 2025, we continued to help the vulnerable with Food Tokens, Cash-for-work Scheme and crisis support often emergency hospital treatment or transport. Each month we hosted our popular Elderlies, Luncheons serving about 40 frail older folk with nutritious food, and a valued chance to sing, dance. socialise & chat- a generation often on the periphery of society. We continued to grow rnoringa. and proces5 It into a valuable food supplement for the rnalnourished, gave baby formula to infants at risk, and provided sleeping mats and blankets for the most vulnerable. Page 5
Thousands c•l•brat•d Christmas 2025 with gift5.... What would have been a bleak Christmas for 50 many in rural Malawi was transformed by the kindness of Aid Africa's amazing supporters. On Christmas Eve 2025. despite the rain, we were able to provide 450 vulnerable families with Christrnas gifts- bundles of skin & laundry soap, 50y8 packs & maize. providing 1 O carb & protein-rich meals for each to help them celebrate the season. Villagers were delighted that they would have food for Christmas Day because of this distribution. Such a blessing for thousands, and they also received tree seedlings to further benefit their family. And finally. a v•ry sp•cial c•l•bration.... For 20 years Aid Africa has been serving the most vulnerable in rural Malawil Inspired by other5. Dave & Lynda-an ordinary middle-aged couple with no relevant qualifications nor agricultural experience visited rural Africa and heard that many in Malawi were eating grass & tree bark due to a disastrous maize harvest They visited, and Aid Africa was born in 2005. From lowly beginnings- a rented compound, an office converted from a chicken-coop and 2 part-time staff - Open Hand Projects (Aid Africa) has blossomed into a respected local Centre, helping thousands. The result? Millions of meals given out, many thousands provided with safe water, hundreds of teens educated. villagers trained, thousands of trees planted, dozen5 of babies saved by goats milk & formula, Community Centres, houses, roofs, toilets & bridgesbuilt..... During 2025 we: • Provided ff1Ze for over 10.000 meals • Supplied 1.320 soya meals • t)istribLrted Christkms Gifts to 450 hthjseholds, of 2 stys, plus 10 carb/protein-tich meds (4,)0 meAls) . Funded 63 High khool stthlents over the ye*or Community Construction 8uilt a Community Hall in Phodogoma Villa9e • Constructed 210 household toilets . Resurfaced 2 convnunity bridges . Rebuilt a house for a vulnerable fomily . Reploced 9 tkntched roofs & provided 6.f))O mts of pl&St sheetiwfor roof ing • Rewired 3 wmps- safe woter to 7£JC(J people Agriculture Equipped 100 irrigation veg projects Supplied cassava cuttings to 1,150 households . Provided sweet potato vines to 650 fomilies . Issued young f ruit trees to 100 households . Distributed thoustsnds of mixed tree seedlw Gave out 80 ¢hickens to 35 ultra-vulnerable families Helpiry the one... . Provided bi)by formulo f or wlnerable infonts . Supplied sleeping mats & bedd to over 50 families . Empowered 281 households on our Cash-for-work schen Page 6
AID AFRICA
TRUSTEES REPORT FOR THE YEAR ENDING 31[st] OCOBER 2025 (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:
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select suitable accounting policies and then apply them consistently.
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make judgements and estimates that are reasonable and prudent; and
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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 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 30/04/2026
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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:
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1) - that gives me reasonable cause to believe that in any material respect the requirements
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a) to keep accounting records in accordance with section 41 of the Act; and
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b) to prepare accounts which comply with the accounting records and accounting requirements of the Act, have not been met.
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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 04/05/26
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Proflt and Loss id AfriLX Fortha yw ondèd 31 (knthr2026 t*natN)ngln MthJm 5%SJ 14075 0thertsJnab. rrtjtglo. e.729 24.450 47$ 14310 S7IAI ProlKtCQSts 378 972 14M2 34¥0 1487B (Xwlty.BaDkFge5.IntBirAthJnBI Nl 102 374 272 flty.Pthllrg&SWorwy 19,187 117 0porn9 Profft {1W>J NIC ¢mKIwtebAt 1911 1911 11>211 (11mll Page 9
Balance Sheet d Afrka As at 31 Janw2026 31 Jn2026 31 £t 2CeS 31 CW 2tr24 T8nglbleAs80ts Coah at and In hand >.&%621 1.rA8 3.179.7 11m128 587.65 13118 17.L19 I1.118 Told Cash attrAnk•nd kn 11&58 22WA17 14ro 3LkS ayrnent s4690 I41&) SYm¥.17 u1[¥ (th141 (0.141 I¢A14 (th141 2%144SO 37W.S4 4gtA99frts Cent Yw E¥rn95 (3l4&2ffj •39& .19132) S7.554 1,roi.041 4ts..58 TLWC4Oitd4nd Fltrsérb& 144S a?51 Page 10
AID AFRICA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 OCTOBER 2025
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:-
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Voluntary income is received by way of donations and gifts and is recognised on receipt or accrued
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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.
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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.
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Charitable activities include.
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Governance costs include those costs associated with meeting the constitutional statutory requirements of the charity and include independent examiner's fees.
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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.
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