Charity number: 1119600 Malawi Relief Fund UK Trustees, report and audited financial statements for the year ended 31 December 2023 Malawi Rglief Fund UK Contents Page Legal and administrative information Triistees report Auditors report SlalemÈnl of financial activities Balance sheet Notes to the financial statements 9-12 Malawl Rellef Fund UK Legal and administrative informatlon Charity number 1119600 Address 63-65 V￿lOria Street Blackburn Lancashire BB1 6DN Trustees Faruk Ibrahim Bharu¢ha Ahmed Bobal- Passed away on 0411012024 Ismail Valli Yusuf Mahomed Mangera- Resigned 1411012023 Zunaid A Saeed Chunara Qari Ismail Secietary Mohammed Yusuf Mangera Chairman Faruk Ibrahim Bh¥rucha Auditor ltyas Patel (Accounlanlsl Lifflited Chartered Certified Accounlanls Soloman House Belgrave Court FuhNood Preston Lancashire PR2 9PL Bankers Natwesl Bank Pic Kin9 William Street Blackburn Lancashire B81 TD Re ort of the trustees for the ear ended 31 December 2023 The Trustees have pleasure in presenting their report for the year ended 31 December 2023. This report is prepared in accordance with the Slalemenl of R&¢ommended Practice Accounting and reporting by the Charities and complies with applicable law. Status and admini5tratlon The charity started ils operations in 2004 and is ¢onsliluled under a 2007 conslilulion and registered with The Charity Commissioners under charity numbei 1119600. This year MRF was regisl&red as an NGO in Malawi. Charity objects The objectives of the charity are.. To advance, support and deliver humanitarian relief aid in Malawi I￿ntral Africa) to help ￿lIeVe poverty and respond lo natural disasters. To support. and improve access lo education and healthcare, and clean water and sanitation. Develop and support livelihood and suslainabilily progTammes. Activities and Achievements The charity is run by volunteers. Members offer their servi￿5 as Iruslees and committee members. The programs are focused on alleviating poverty and our priorities are.. Providing Humanitarian Aid Improving Access lo Education and Healthcare and clean water Improving skills and piomoling empowerment and economic development inilialives Providing decent homes The charity has been Suc￿sSful In developing effe¢live working partnerships with organisalKJns (NGO'S) based in Malawi with similar objectives as ourselves lo deliver a Tange ol projects and programs or by way of providing funds lo them lo further their work in achieving our objectives. Shukran Academy Jali Complex- New Academy and Community Development Hub Opened- 84 Cliildren at the Acadenyv. Shukran Academy was established in 2012 in Zomba and continues lo develop into a well-managed and successful academy lo meet the needs of the children, in particular orphans. Our flagship Jali complex opened in August 2023. The children from Zomba were reFo￿ated lo Jali providing quality boarding accommodation. early years and primary schooling, Islamic studies and other ancillary facilities. The centre also includes a community hub with excellent facilities for the local community including, women development cenlre, early years child development cenlre, an education block and a place of worship. Our local management board have the responsibility for the effective management, supervision and financial a¢¢ounlabilily of the orphanage as well as ensuring the children receive valuable Care, support, and first class physical so¢ial and emotional development. Livelihood Programs.. 295 beneficiaries Through our suslainabilily program we continue lo deliver a range ol educational and vo¢alional inilialives which play a key role in SUPPDrting households and communities achieve food and nutrition securily, generate income. and improve rural livelihoods and their overall well-being. Access to Healthcare- Cllnic.. New Clinic Opened in Nkhotakota MRF is Commilled lo improving access lo healthcare, in particular for those living in rural areas where people have lo Iiavèl 20-30 KM lo access health care. The opening of our new health clinic in Chia Nkholakota was a significant mom6nl in our slral&gy. Plans have been drawn up for similar facilities and maternity units in other locations. Glft of Sight Program.. Delivered 5.780 Cataract Operations Our flagship Gift of sight program has this year maintained our amazing schedule delivering 5,780 calaracl operations screening over 43,000 patients. 01 these 41,000 received some lotrn of Irealmenl and MRF remains one ol largest providers of fr&e calara¢l operations In the country. Along with the cataract operations 81so provide Glaucoma operations in the various hospitals. The screening process idenlilies a range ol other eye conditions. and our teams provide bas1c Irealmenl lo thousands of people. Many p￿SentIng with more serious conditions eye referred lo hospitals for Irealment. ENT Unit at Queen Ellzaboth Hospital.. Provided 82 million Kwacha Equipment The ENT unil Is the only one in the country providing lifesaving ENT related operations. MRF working ¢losely with ENT Consultants from the UK and the Hospital, have donated much ntreded equipment lor the operating Ihealro including, 2 ALJloclaves, a Dialheimy, a Gloslavenl aneslhesia system Valley lab Force 2 eleclrosuigical Unil., 8 beds, elc, The equipment was donated lo the hospital lo ensure the theatre is fil for purpose. Wheelchairs: Distrlbuted 120 Wheelchairs Talha Scholarship.. Through the Talha Scholarship Program we have provided scholarships for 275 Students al various universities in Malawi studying different discipline, inclliding, oplomelry, d&nlislry. midwifery, radiography. nursing, elc. We beli&ve they will be able lo secure employment and help meet the acute shortage in health sector workers and make s positive impact on the local economy. Maone Vocational Training Centre: Tralned 264 students. Through our Maone Vocational Training Centre 264 students have benefilled from the TEVET formal trainin9 program, equipping them with new skills and preparing them for work in the ¢onslruclion industry. Our training is focused on folir disciplines Namely, Joinery and Carpentry. Brickwork, Plumbing and Electrical. The students are also offered work placement in leading industry companies where many of them se¢ure employment. Works have also started on a new wing which will provide slate of the art leaching lacililies including ICT and Library and space for new courses and kitchen dining areas. Rural Vocational Training.. 3 centrès 106 beneficiaries This year we have inlrodu¢ed new informal vocational training programs which are delivered in rural areas. The aim is lo provide access lo vocational training lo those who do not have the entry qualification on the formal program. The innovative program has been welcomed by TEVET. the examining body. Currently we offer Bricklaying. joinery and tailoring. We arè exploring the options lo expand the training offer. We currently have three cenlres, and a feasibility study is undetway seeking lo expand into 3 other localities. Last year 106 students completed the program Teacher Training Scholarship- 150 beneficiaries sponsored at teacher training college To help alleviate the problem with teacher Shortage, MRF sponsors 150 students al the teacher training college. The newly graduated are now hoping lo secure employment in government schools. Early Years Childhood Development {ECDI - 300 Cliildreip at 6 cenlres Research has shown that the first eight years of life are crucial for optimal development. It is therefore imperative that children are provided with early learning in a safe environment to fully develop their physical, socio- emotional, cognitivè, spiritual and mor21 polenlial. We opened 2 new Centres in Zomba this year, making a total of 6 ECD cenlres in rural areas that h&lp prepare the child for primary schooling. A further 3 new ECD'S are scheduled lo open in 2024. Dlrect Support Programmes- 400 beiieficiaries siipported every inonth The diretl support program has also providèd targeted vital aid lo 400 iiidividuals who artr vulnerable and living in acute poverty with little Dr no income and no other suppoil. The beneficiaries are provided will) packs every month includirig food and daily essènlia18 and al limes money lo help them survive. The beneliciaries are the elderly, sick widows and the disabled. Access to Clean Water: 170 waterpoiiits providii?g wafei. for over 30,OOOpeople Through our access lo water program. we have managed to impiove access to clean walei lo 170 locations serving many small villages thereby providing ¢lean water lo thousands of people in remote rural villages who would otherwise have lo travel seveial miles every day lo access clean w¥ler. Food Packs: 56,000 food packs distributed aild over 300,000 cooked niei?Is pinviclod Food secLJrily is a major challenge in Malawi. In an atlempl lo mitigate hunger due lo food shortage, we provided food packs lo over 56,000 families reaching some of the most remote and hard lo reach areas of the country. We also provided cooked meals duiing the blessed month al over 250 cenlres providing a hot meal lo between 40 10 100 people every night. Shelter Housing Project: 612 n8w homes buil( with washrooms and toilets Our ambitious Shelter program has continued at pace. In response lo Cyclone Freddie, we reached new remote areas devaslaled by the cyclone and this year we built 612 new homes. All homes included the addition of WC and Washrooms which is part ofourobjeclive lo improve access to s8nilalion and clean walei. The homeowners were also provided with basic household items including mallresses mats, blankets, utensils, elc. Rlsk Management The current account fLJnds are held with 8 leading bank lo minimise disruption lo activities and reduce risk. All investment decisions are made lo achieve a reasonable return from acceptable sour￿$ 8ccording lo Islamic Jurisprudence whilst minimising the risk. Trustees. Responsibilities Law applicable lo charities in England and Wales requires the Iruslees lo prepare financial statements for each financial year whi¢h give a true and fair view of charity and of the in¢oming resources and application ol resources ot the charity for that year. In preparing these financial slalements the trustees are required lo.. select suitable a¢¢oLJnling policies and then apply them consislenlly., observe the methods and principles in the Charities SORP,. make judgements and eslimales that are reasonable and prudent", slate whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial slalemenls., and prepare the financial sialemenls on the going concern basis unless il is inappropriate lo p￿SuMe that the charity will Continue in operation. The Iruslees are responsible for keeping proper accounting records which disclose with reasonable a¢curacy al any lime the financial portion of the Charity and enable them lo ensure that the linan¢ial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) RegLJlalions 2008. They are also responsible for safeguarding the assets ol the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. On behalf of the board Ismail Valli Trustee Faruk Ibrahim Bharucha Chairman Date.. g,/, Auditors Re ort Independent auditor's report to the trustees of Malawi Relief Fund UK Oplnlon WO liave audited the financial slalements of Malawi Relief Fund UK for the year ended 315t December 2023 which are set out on pages 7 to 12 and notes to the finan¢ial slatemenls, including a summary of significant a¢¢ounling policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom A¢¢ounling Standards. including Financial Reporting Standard 102,. The Financial Reporting Standard applicable in the UK and Republic ol Ireland (United Kingdom Generally Accepted Ac¢ounling Praclicel. In our opinion, the financial slalomenls.. give a true and fair vlew of the slate of the Charity's affairs, of ils income and expenditure for the year then ended. have been properly prepared in accordan￿ with United Kingdom Generally Accepted Accounting Pr8¢ti¢6. have been preparert in accordance with the Tequiremenls of the Charities Act 2011 Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing {UKI IISAS-UKI and applicable law. Our iesponsibililies under those standards are further described in the Auditor's responsibilities for the audit of the finan¢ial statements section of our report INe are independent of the Charily in accord3n¢& with the elt)ical requirements that are relevant lo our audit of the linaftcial statements in the UK, and we have fulfilled our other ethical responsibilities in accordance with Ihese requirements. We believe that the audit evidence we have obtsined is sufficient and appropriate lo proV￿e a basis for our opinion. Conclusions relating to golng ooncern We have nothin9 to report it) respect of Ihe following mallers in relation lo which the ISAS IUKI require us lo report lo you where". tho Iruslees, use of the going concern basis of accounting in thè preparation of the financial sialemenls is not approprwle.. or the Iruslees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubl about the Charity's ability lo ¢onlinue lo adopt the going concern basis of accounting lor a period of at le8sI twelve months from the dale when the financial statements are aulhorised for issue. other Information The Iruslees are responsible for the other information. The other inlomialion comprises the information included in the annual report other than the liriancial slatemenls and our a￿lto¢S report thereon. Our opinion on th6 financial statements does not covei the other information and, except lo the exlenl othe￿ise explicitly slated in our report, wè do not express any lorm of assuran￿ conclusion Ihereon. In conn&ction with our audit of the financial slalements, our r6sponsibilily is lo read the other inlorm81ion and, in doing so. consider whether the other information is maleiially inconsistent with the financial slalemenls, or our l30.-772 RLSOllI'ees ex elided i,gQ7.434 g.i,6¥1 72,077 Tthlal I'￿%￿11ree¥ t¥pendtd .1 1)07.4R4 1)72,i431 12U,3¥31 1272_54.11 jfj7,%U I 1%1,749 204(AI 3g9.390 761.913 B¢ilaiicc ,Slieet #s at 31st Deceinbc'r 2023 2U23 iixeil AstsetS C.Iii'i-Liit Assc'l* 21_3,14R 70,768 28? 4119 l?.ilO 7.460 7.460 3.980 1>9.308 274.949 62V..IJO I Vt A.%$¢l$ 205,641 3B9,31)0 i unils of tlie Chai'it 20i.641 .177.801 58J,749 183.749 ?04.112 tal Flind5 183_74¢) ?Oi.641 389.J911 J,1 2024 Note¥ foi'R))ing i)#rt ol, tlic linaiiciul stlltLineiits for thL yeai. en(led 31?it DtYenib¢i' 2023 IIC'O.111.NI.' IRI% 401.'RC'I.' v¥suiii*c r￿￿u[L¢S Aiid r¥1J1￿ ¢Y￿1￿di111ie Lire sms8 111 11)i'.Sol-.A CJ**iil% harili.. tiifts iii kind fvi y5i' tyi. IhL'charit5r Jre in¥luilLiI In Ilio Sik.'A as Incuiiiing rttniircts ii'hen r¢¥¢ii-4ibl'. l.'olthThltei' lielp report. PENI)1'I'IIIITr-.-￿liE) LlJlBILI'riTr-s aiiv Itgal 1￿￿1￿¢1(11Tu%Tty￿ guiEmahcL' orcoiistilutirAial IMdll¥rs. Supt)oJ'l to&1$ vitli Ihe 11SL' ol. resour¢¥%. ¢8 u11￿￿lIn ¥pwIT Rnd oihLif L[￿$ by tlwiTl15aXE. T8ngible fikod fui. R)¢tTrJ'¢elAtiorJ OREII'N, L-.IIIIRI'JJi'C.'ITr,S 2023 18,2.17 1,346 1.776 2X7_1.i9 2B7.1.5Y 572,084 (iift.4Jd 12,1100 6(1,95 b6.458 129.140 10.%5% 2,848.794 2.848.794 3.5i5,274 i.057.4U I 2Th2J 2022 Ile*irlcie 471,695 471.69) .544.85(, 21,685 102,074 ?1,684 10? 074 29,717 Z;thtl1 3.09f.105 3.09.5,105 3,13%.R72 3.907.,1_14 3.91)7,434 2Q23 21122 xix Jkudil l.'cL' 3.4¥0 1,477 2,L)nA 2,908 19.447 19.447 1.579 (142 642 -594 .462 1.462 16,37% 30,37) 41.2%0 2.l)26 2.Y215 )¥0 80 300 Jflo 9,6W) 95.6*1 DetAi15 of cei'tAin item5 oftxpenililui 12 F'g¢5 for.￿lE￿it ￿f Ilit klL'tthUmL8 2023 2022 T￿1￿[ Audiivrfs fee% for rc1)orli￿gI)ll the thciounib 3.4_SD C)WIL 75,4711 Ai.311)LKui?bLY ?￿.7 75,47X 1,844 5.12 34,1)7B 7.5-.17 19.447 -52.X35 7¢)..$01 172.h03 21J23 1012 6Y.061 69,061 ?7.(1.19 72.63 Ci'editOl'5'. *Jii(bunls fthlliiix due wilbirt thnc vekv 1023 A￿[ya15 7,460 7,460 7.4(Tr0 7.460 3.L)80 )2