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2021-08-31-accounts

THE AMECA TRUST

Registered Charity No. 1121240 Registered Company No. 06354971 (England and Wales)

TRUSTEES ANNUAL REPORT

AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2021

Bullimores LLP Chartered Accountants Old Printers Yard 156 South Street Dorking Surrey RH4 2HF

THE AMECA TRUST

Registered Charity No. 1121240

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

Page
Report of the Trustees 1 to 11
Independent Examiner’s Report 12
Statement of Financial Activities 13
Balance Sheet 14
Notes to the Financial Statements 15 to 22
Detailed statement of Financial Activities 23 to 24

THE AMECA TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

The Trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31August 2021. The trustees have adopted the provisions of 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 (FRS102) (effective 1 January 2019).

ABOUT AMECA

The AMECA Trust (‘AMECA’) was founded in December 2006 by Ruth Markus, in memory of her only child, Lt. Alex Coutselos. Alex was a newly qualified doctor in the British Army, an officer in the Royal Army Medical Corps and a recipient of his paratrooper wings. Alex died on 15[th] October 2006, aged 23.

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AMECA is registered as a charity in the UK. Reg. Charity No. 1121240 and Registered Company No.
06354971 (England and Wales). AMECA is controlled by its governing document, a deed of trust, and is
incorporated as a company limited by guarantee, under the Companies Act 1985. Our registered office is at
48 Woodlands Road, Epsom, Surrey, KT18 7HP.
TRUSTEES
Graham
Hugh Paul Thomas
Ruth Markus Lorraine Jewell Anthony
Freedberg (Clinical
(CEO) Freedberg (resigned Redshaw
(Chairman) Director)
eee 28.04.2021)
The Board of Directors express their heartfelt gratitude to Graham Jewell, for his excellent contribution over
the three years during which he served as a Board Director. Graham sadly has stepped down from the Board
on the 28 [th] April 2021 due to his onerous work and family commitments. Graham was a much valued Board
Director, providing a wealth of sage legal advice; he will be greatly missed.
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We recruit and appoint new trustees by resolution of the Board; under the terms of the Articles of Association there shall be not less than three trustees, but there is no maximum. We choose our trustees to bring a wide range of professional, commercial and charity experience; induction of new trustees takes place by a process of informal consultation and written background material is provided.

AMECA has no employees and the day-to-day running of the charity is dealt with by Ruth Markus in consultation, where needed with all Trustees.

Our Independent examiner is Patrick Casey FCA at Bullimores, Old Printers Yard, 156 South Street, Dorking, Surrey RH4 2HF.

Ruth Markus wishes to acknowledge the time, advice and support given freely to AMECA by all Directors.

OUR PATRON

Major Levison Wood

Levison Wood is a writer and explorer who is best known for his extended walking expeditions in Africa, Asia and Central America. Levison spent a number of years as an Officer in the British Parachute Regiment, before becoming a bestselling author. He is a Fellow of the Royal Geographical Society.

1

THE AMECA TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

PUBLIC BENEFIT

This trustees' report outlines the benefit of our work by explaining our key achievements against the intentions set out in last year's report and states our hopes for the year ahead. The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities and setting the grant making policy.

OUR MISSION

The charitable objects of AMECA include the relief of sickness, the protection of health, establishing medical and educational facilities to improve the training of healthcare professionals in Africa.

TO ACHIEVE THIS MISSION, OUR AIMS ARE:

RISK MANAGEMENT:

AMECA continues to identify and review the risks to which the charity is exposed on a case-by-case basis and has put appropriate controls in place to provide reasonable assurance against fraud and error. We recognise that working in African countries is not without risk, both for ourselves and for the student and healthcare professionals who visit Malawi. Visiting surgeons and other professionals are given guidance in respect of travel and other challenges in Malawi and we strive to ensure that all visitors undertaking charitable activities in Malawi are provided with as much support as possible, whilst recognising that individuals travel at their own risk. AMECA works hard to ensure that all visitors are provided with safe and secure accommodation on the ground in Malawi.

OUR WORK IN MALAWI:

AMECA’s activities are currently based in Malawi. The paucity of accessible care in rural areas of Malawi, together with the requirement for better training for healthcare professionals sadly still presents a serious challenge for so many. We believe that an uplift in services in rural district hospitals and primary healthcare facilities would not only result in a reduction in mortality, but also would help to reduce the pressure on the overstretched tertiary hospitals. AMECA works with local and central Departments of Health, delivering initiatives that are evidence based, achievable and sustainable.

AMECA’s objectives for the year included:

2

THE AMECA TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

AMECA HEALTHCARE AFRICA LIMITED:

AMECA Healthcare Africa Limited (‘AMECA Healthcare’) was incorporated in 2013 as a Not for Profit Limited Company in Malawi. Ruth Markus and Paul Thomas hold positions as Board Directors. Board Chairman is Krishna Savjani OBE, who is a qualified lawyer and the Honorary British Consul in Malawi.

AMECA Healthcare continues to hold a modest amount of funds in a savings account with The National Bank of Malawi. An average of £10,000 is normally held in Malawi; funds are transferred as and when any payments are required. Funds raised in Malawi remain in Malawi for AMECA’s initiatives.

The AMECA Trust in the UK extend its gratitude to the Board Directors in Malawi for their time and advice and to Savjani & Co. in Blantyre for providing office space, in which Director’s meetings are held. AMECA Healthcare also extends gratitude to its accountants, Bhagya and Shankar in Blantyre, for their sage advice and for undertaking AMECA Healthcare’s annual accounts, without charge, for so many years.

THE AMECA PRIMARY HEALTHCARE CENTRE IN CHILAWENI:

The clinic was completed in May 2017 and serves a catchment population of 38,000 people in 23 villages.

The Under 5’s, Hypertension Clinic, Youth Friendly services and a Family Planning Clinic are well-attended and the Pharmacy is normally well stocked. The Hospital Advisory Committee meets once a month, having representation from staff, community members and from AMECA. Staff numbers at the clinic have increased during the year and the compliment of staff has increased, currently including a Clinical Officer in charge.

The Covid pandemic saw a sharp decrease in patient attendance at the clinic, due to fear and local beliefs, but numbers have risen during the year. Some staff were required to assist at Covid treatment and vaccination centres, but in the main, clinical service output was maintained.

The Health Advisory Committee has managed to secure monthly contributions from the community to assist with the purchase of cleaning materials for the clinic, which is very encouraging. It is acknowledged that lack of funding in the healthcare sector in Malawi results in shortages at all facilities. However, the AMECA clinic is comparatively well stocked and well supported and AMECA continues to support with measured requests for assistance.

We are delighted to report that the facility was recently upgraded to a Health Centre.

3

THE AMECA TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

MATERNITY SERVICES:

A Maternity Needs Assessment undertaken in 2018 resulted in a unanimous decision involving all stakeholders, to construct a maternity clinic and further staff accommodation on site.

Training & Timescale: 24 Construction Education 18 months: 12 months months

Training and educations programs to commence one month before clinic operational date.

In September 2019, construction work began and despite the challenges of Covid, the maternity unit and staff accommodation were completed in October 2020, on time and within the quoted budget. AMECA convey deepest gratitude to our contractor S R Nicholas and to architect Jan Sonke for all their help and liaison.

Cleared ground for the start of construction

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The completed maternity unit
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One of the 2 new Duplex housing units
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Staff being instructed about solar power control system

The maternity clinic comprises a 3-bed Delivery Room, a 4-bed Antenatal Ward and a 6-bed Postnatal Ward, together with an admission room, a large out-patients waiting area, examination rooms, nurse station, a sluice and a staff room.

4

Two new duplex houses were constructed, providing further accommodation for four staff members and their families. One of the houses is being used to provide accommodation for midwife mentors who have been contracted by AMECA. At Christmas, an appeal went out to our friends to help equip and furnish the maternity project house.

Individual patient cubicles were fitted in the delivery room in keeping with AMECA’s vision for safe, respectful and women-centred maternity care. The cubicles provide an atmosphere of privacy and dignity, allowing mothers in labour to move around and providing space for patient guardians or partners.

Individual patient bays in delivery room Each delivery bay is fully equipped for the patients

The first baby, Felista, was safely delivered a few days after the clinic became operational in mid January 2021. A total of 97 babies have been safely delivered up till the end of July.

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Felista, the first baby born at the new unit Postnatal Ward
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MATERNITY STAFF MENTORSHIP PROGRAMME:

With agreement and support from the Blantyre District Health Office, training and mentorship for clinical staff began in early October 2020. Nurse midwives and medical assistants in rotation, spent 2-week periods at 2 maternity facilities, where they received mentorship and refresher training. AMECA contracted 2 experienced midwives, who live on site and provide mentorship and support for clinical staff.

5

Antenatal and family planning clinics take place during the week and postnatal consultations are arranged with mothers, following their delivery.

AMECA’s midwife mentors are providing an excellent training programme which is driven by individual staff needs, ascertained by sessions of reflective practice. Healthcare and maternity staff attend weekly classroom training sessions, which also assists staff with their Continuing Professional Development. Theoretical teaching is followed up with practical sessions and individual skills training.

One of the most encouraging outcomes at the maternity clinic has been the increasing number of male partners attending the births of their children and attending antenatal and postnatal clinics. Partner participation is still comparatively rare in Malawi, but hopefully this will change.

6

SURGICAL AND MEDICAL EDUCATION AND TRAINING:

AMECA continue to collaborate with Dutch colleagues from Malawi.Kom, to assist in the delivery of surgical and trauma training for mission and district hospitals in Malawi. Surgeons and other medical professionals from Malawi.Kom visited Malawi in October 2020 and in March 2021. In addition to delivering courses at various mission hospitals, AMECA is currently collaborating with Malawi.Kom to research into building a High Dependency Unit at Phalombe Mission Hospital in memory of Johannes Reus. Aged only 39, Johannes was a very experienced paramedic in the Netherlands, who died at Phalombe in 2019, whilst teaching on one of the courses.

SPONSORSHIP OF MEDICAL AND NURSING TRAINING IN MALAWI:

AMECA is sponsoring a medical school place for a Clinical Officer at The College of Medicine, Blantyre. Aubrey Filimon commenced his studies in August 2019 and has successfully completed his second year.

Nursing student Elvis Bizmank is completing his final year studies and will graduate shortly, which is wonderful news.

Both students have expressed gratitude to AMECA for their sponsorship and have explained the fact that without this support, they would have been unable to afford the fees.

SUPPORT WITH PPE AND HAND SANITIZER:

A donation of 20 litres of hand sanitizer was kindly made to AMECA for the primary healthcare clinic and maternity unit by Vision for the Voiceless, as part of their "Cover Malawi" Initiative. The aim of this initiative was to assist in the prevention of Covid-19.

7

AMECA IN THE UK

THE AMECA WEBSITE (www.ameca.org.uk) :

Our gratitude to Dan Wakefield of Dubcode, who continues to provide excellent support and website development.

The Medical Directory is used by medical, nursing and physiotherapy departments in universities across the UK, assisting students with elective studies in African hospitals. The reduction in the number of elective enquiries during the past year was due to travel restrictions.

THE AMECA STUDENT BURSARY AWARDS:

To date, AMECA has made Bursary awards to 79 students of medicine, nursing and physiotherapy to enable them to undertake their electives in a variety of African locations. In the academic year 2020/2021, no new awards were made due to the Covid-19 crisis and international travel restrictions. A list of our Alumni students and their elective reports can be viewed on the charity website at http://ameca.org.uk/alumni/.

In order to support the sponsorship of medical and nursing students in Malawi, AMECA has continued to maintain the maximum amount of funding per student for UK Bursary awards to an amount of £500.

FUNDRAISING ACTIVITIES & EVENTS:

Craft events:

Covid-19 lockdown restrictions during the year prevented any fundraising coffee mornings and craft sales until July 2021. However, recent craft sales undertaken at St Mary’s Church, Cuddington and at St Martins of Tours Church in Epsom were very successful, generating much interest and support for the charity.

Much gratitude to Julie Stamford, who continues to kindly manage the organisation of the craft sales.

Epsom Rotary:

Ruth Markus continues to attend meetings, (albeit by Zoom transmission during the last year) at the Rotary Club of Epsom and is a member of the International Committee. AMECA wishes to extend its gratitude to Rotary for its continuing support and enthusiasm. Ruth gave a presentation on the newly opened maternity clinic by Zoom link to the Rotary Club of Epsom and the Rotary Club of Ewell during a joint club meeting.

Regular Donations:

AMECA benefits from a regular income of over £17,000 per annum via various charitable giving platforms and regular standing order donations.

8

THE AMECA TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

Grants and other Donations received in the year:

Erach & Roshan Sadri Foundation: £20,000 St Martin’s of Tours Church £1,000 Rotary Club of Epsom: £10,900

AMECA extends a heartfelt debt of gratitude to the many individuals, who have made donations to the charity and who often give their time so generously.

NEWSLETTER:

The charity's newsletter continues to be popular with our readers; all newsletters are available to view at: http://ameca.org.uk/category/newsletters

FINANCIAL REVIEW

Financial position

The total net deficit for the year was £34,426 and at that date AMECA had reserves of £61,967 after funding the building of the new maternity unit.

Since the year end the charity has funded the construction of a high dependency unit at Phalombe Mission Hospital, and is committed to continue with the midwife mentor programme until the end of 2022. AMECA has increased the number of scholarships awarded to healthcare students in Malawi and will continue to offer more scholarships subject to available funding.

Principal funding sources

The charity continued to raise funds from grants, donations and its fundraising activities.

Investment policy

The trustees aim to maximise the return on its funds with minimum risk and appropriate access to those funds.

Reserves policy

In the opinion of the trustees the charity should aim to maintain a net current asset balance on unrestricted funds sufficient to continue to support all existing commitments for the duration of the commitment and to provide bursary awards at the discretion of the trustees. The reserves are currently in excess of this amount.

9

THE AMECA TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 06354971 (England and Wales)

Registered Charity number 1121240 Registered office 48 Woodlands Road Epsom Surrey KT18 7HP

Trustees Ruth Markus CEO Lorraine Freedberg Paul Thomas - Clinical Director Hugh Freedberg - Chairman Anthony Redshaw Graham Jewell (resigned 28 April 2021)

Company Secretary Bettie Ruth Markus

Independent Examiner Patrick Casey FCA Bullimores LLP 156 South Street Dorking Surrey RH4 2HF Website. www.ameca.org.uk

10

THE AMECA TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of The Ameca Trust for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. 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.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 24 May 2022 and signed on its behalf by:

Bettie Ruth Markus - Trustee

11

Independent Examiner's Report to the Trustees of The Ameca Trust

Independent examiner's report to the trustees of The Ameca Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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

Patrick Casey FCA Bullimores LLP Chartered Accountants Old Printers Yard 156 South Street Dorking Surrey RH4 2HF

Date: 26 May 2022

12

The Ameca Trust

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 August 2021

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations
23,327
Charitable activities
4
Provision of medical education and facilities
10,000
Other trading activities
2
-
Investment income
3
407
Other income
5
4,972
Total
38,706
EXPENDITURE ON
Raising funds
1,286
Charitable activities
6
Provision of medical education and facilities
14,640
Donations
46,927
Other activities
2,517
Total
65,370
NET INCOME/(EXPENDITURE)
(26,664)
Transfers between funds
14
(66,137)
Net movement in funds
(92,801)
RECONCILIATION OF FUNDS
Total funds brought forward
154,768
TOTAL FUNDS CARRIED FORWARD
61,967		 Restricted
funds
£
2,862
20,900
-
-
29
23,791
140
30,363
900
150
31,553
(7,762)
66,137
58,375
(58,375)
-		 31.8.21
31.8.20
Total
Total
funds
funds
£
£
26,189
39,640
30,900
176,559
-
1,642
407
2,593
5,001
-
62,497
220,434
1,426
3,178
45,003
271,806
47,827
3,816
2,667
1,801
96,923
280,601
(34,426)
(60,167)
-
-
(34,426)
(60,167)
96,393
156,560
61,967
96,393

The notes form part of these financial statements

13

The Ameca Trust Balance Sheet 31 August 2021

31.8.21 31.8.20
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
CURRENT ASSETS
Debtors 12 6,384 - 6,384 23,213
Cash at bank 57,284 - 57,284 177,226
63,668 - 63,668 200,439
CREDITORS
Amounts falling due within one year 13 (1,701) - (1,701) (104,046)
NET CURRENT ASSETS 61,967 - 61,967 96,393
TOTAL ASSETS LESS CURRENT
LIABILITIES 61,967 - 61,967 96,393
NET ASSETS 61,967 - 61,967 96,393
FUNDS 14
Unrestricted funds 61,967 154,768
Restricted funds - (58,375)
TOTAL FUNDS 61,967 96,393

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2021 in accordance with Section 476 of the Companies Act 2006.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 24 May 2022 and were signed on its behalf by:

Bettie Ruth Markus - Trustee

14

The Ameca Trust

Notes to the Financial Statements for the Year Ended 31 August 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Raising funds

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

Charitable activities

Costs relating to charitable activities comprise those costs incurred by the charity in the delivery of its activities. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature to support them.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible assets costing more than £500 are capitalised and included at cost.

Taxation

The charity is a registered charity and as such no income or capital taxes are payable on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Restricted funds can only be used for particular restricted purposes within the objects of the charity.

The restricted funds are as follows:

continued...

15

The Ameca Trust

Notes to the Financial Statements - continued for the Year Ended 31 August 2021

1. ACCOUNTING POLICIES - continued

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are included in the Statement of Financial Activities as Charitable activities. Net gains are included in other income and net losses are included in other expenditure.

2. OTHER TRADING ACTIVITIES

Fundraising events
3.
INVESTMENT INCOME
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Provision of medical education and facilities
Grants received, included in the above, are as follows:
Erach and Roshan Sadri Foundation
Foundation Eagle
Addax & Oryx Foundation
Rotary Grant
5.
OTHER INCOME
Foreign exchange gains		 31.8.21
£
-
31.8.21
£
407
31.8.21
£
30,900
31.8.21
£
20,000
-
-
10,900
30,900
31.8.21
£
5,001		 31.8.20
£
1,642
31.8.20
£
2,593
31.8.20
£
176,559
31.8.20
£
44,000
10,840
121,719
-
176,559
31.8.20
£
-

continued...

16

The Ameca Trust

Notes to the Financial Statements - continued for the Year Ended 31 August 2021

6. CHARITABLE ACTIVITIES COSTS

Provision of medical education and
facilities
Donations
Other activities		 Direct
Costs
£
44,670
47,827
-
92,497		 Support
costs
£
333
-
2,667
3,000		 Totals
£
45,003
47,827
2,667
95,497

Donations paid in the year were to AMECA Healthcare Africa Limited, a Not for Profit company incorporated in Malawi with two trustees in common and under common control. The funds donated to AMECA Healthcare Africa Limited were used by that company towards the cost of the new maternity clinic, nursing sponsorship and other expenditure to meet similar aims to the AMECA Trust.

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

8.

31.8.21 31.8.20
£ £
Depreciation - owned assets - 14
INDEPENDENT EXAMINER'S REMUNERATION
31.8.21 31.8.20
£ £
Independent examination fee 2,149 1,620

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2021 nor for the year ended 31 August 2020.

Trustees' expenses

Trustee's expenses of £5,146 (2020 - £6,375) for travel, entertaining, telephone, postage and disbursements were payable to Ruth Markus in the period.

continued...

17

The Ameca Trust

Notes to the Financial Statements - continued for the Year Ended 31 August 2021

10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations
32,644
Charitable activities
Provision of medical education and facilities
-
Other trading activities
1,642
Investment income
2,593
Total
36,879
EXPENDITURE ON
Raising funds
1,928
Charitable activities
Provision of medical education and facilities
14,478
Donations
-
Other activities
1,651
Total
18,057
NET INCOME/(EXPENDITURE)
18,822
RECONCILIATION OF FUNDS
Total funds brought forward
135,946
TOTAL FUNDS CARRIED FORWARD
154,768		 Restricted
funds
£
6,996
176,559
-
-
183,555
1,250
257,328
3,816
150
262,544
(78,989)
20,614
(58,375)		 Total
funds
£
39,640
176,559
1,642
2,593
220,434
3,178
271,806
3,816
1,801
280,601
(60,167)
156,560
96,393

continued...

18

The Ameca Trust

Notes to the Financial Statements - continued for the Year Ended 31 August 2021

11. TANGIBLE FIXED ASSETS

COST
At 1 September 2020 and 31 August 2021
DEPRECIATION
At 1 September 2020 and 31 August 2021
NET BOOK VALUE
At 31 August 2021
At 31 August 2020
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accrued income
Prepayments
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accrued expenses
14.
MOVEMENT IN FUNDS
Net
movement
At 1.9.20
in funds
£
£
Unrestricted funds
General fund
154,768
(26,664)
Restricted funds
Surgical Training Fund
772
(290)
Chilaweni Maternity Unit
(59,147)
(7,472)
(58,375)
(7,762)
TOTAL FUNDS
96,393
(34,426)		 Computer
equipment
£
2,356
2,356
-
-
31.8.21
31.8.20
£
£
4,230
21,053
2,154
2,160
6,384
23,213
31.8.21
31.8.20
£
£
1,701
104,046
Transfers
between
At
funds
31.8.21
£
£
(66,137)
61,967
300
782
65,837
(782)
66,137
-
-
61,967

continued...

19

The Ameca Trust

Notes to the Financial Statements - continued for the Year Ended 31 August 2021

14. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended
in funds
£ £ £
Unrestricted funds
General fund 38,706 (65,370) (26,664)
Restricted funds
Surgical Training Fund - (290) (290)
Other restricted funds 900 (900) -
Chilaweni Maternity Unit 22,891 (30,363) (7,472)
23,791 (31,553) (7,762)
TOTAL FUNDS 62,497 (96,923) (34,426)

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Surgical Training Fund
Chilaweni Maternity Unit
TOTAL FUNDS		 At 1.9.19
£
135,946
3,064
17,550
20,614
156,560		 Net
movement
in funds
£
18,822
(2,292)
(76,697)
(78,989)
(60,167)		 At
31.8.20
£
154,768
772
(59,147)
(58,375)
96,393

continued...

20

The Ameca Trust

Notes to the Financial Statements - continued for the Year Ended 31 August 2021

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Surgical Training Fund
Other restricted funds
Chilaweni Maternity Unit
TOTAL FUNDS		 Incoming
resources
£
36,879
-
2,000
181,555
183,555
220,434		 Resources Movement
expended
in funds
£
£
(18,057)
18,822
(2,292)
(2,292)
(2,000)
-
(258,252)
(76,697)
(262,544)
(78,989)
(280,601)
(60,167)

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.9.19 in funds funds 31.8.21
£ £ £ £
Unrestricted funds
General fund 135,946 (7,842) (66,137) 61,967
Restricted funds
Surgical Training Fund 3,064 (2,582) 300 782
Chilaweni Maternity Unit 17,550 (84,169) 65,837 (782)
20,614 (86,751) 66,137 -
TOTAL FUNDS 156,560 (94,593) - 61,967

continued...

21

The Ameca Trust

Notes to the Financial Statements - continued for the Year Ended 31 August 2021

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended
in funds
£ £ £
Unrestricted funds
General fund 75,585 (83,427) (7,842)
Restricted funds
Surgical Training Fund - (2,582) (2,582)
Other restricted funds 2,900 (2,900) -
Chilaweni Maternity Unit 204,446 (288,615) (84,169)
207,346 (294,097) (86,751)
TOTAL FUNDS 282,931 (377,524) (94,593)

A transfer from General fund has been made to meet the balance of the cost of the maternity unit.

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2021.

16. ULTIMATE CONTROLLING PARTY

In the opinion of the trustees the charity has no ultimate controlling party.

17. LIABILITY OF MEMBERS

The charity is a company limited by guarantee. The members of the company are the trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to a maximum of £10 from each of the trustees.

22

The Ameca Trust
Detailed Statement of Financial Activities
for the Year Ended 31 August 2021
31.8.21 31.8.20
£ £
INCOME AND ENDOWMENTS
Donations
Donations 26,189 39,640
Other trading activities
Fundraising events - 1,642
Investment income
Deposit account interest 407 2,593
Charitable activities
Grants 30,900 176,559
Other income
Foreign exchange gains 5,001 -
Total incoming resources 62,497 220,434
EXPENDITURE
Raising donations and legacies
Cost of fundraising events 272 404
Publicity 942 2,499
Subscriptions 212 275
1,426 3,178
Charitable activities
AMECA house, Blantyre 8,904 7,496
Phone and internet 358 106
Sundries - 18
Travel and subsistence costs 4,115 7,333
Meetings and entertainment 312 390
Donations 47,827 3,816
Equipment - 2,911
Bicycle ambulances 31 -
Midwife mentor charges 17,848 -
Clinic building 13,102 234,321
92,497 256,391
Support costs
Management
Postage and stationery 206 -
Carried forward 206 -

This page does not form part of the statutory financial statements

23

The Ameca Trust

Detailed Statement of Financial Activities for the Year Ended 31 August 2021

31.8.21 31.8.21 31.8.20
£ £
Management
Brought forward 206 -
Depreciation of tangible and heritage assets - 14
206 14
Information technology
Computer costs 542 80
Other
Foreign exchange losses - 19,231
Governance costs
Independent examiner's fee 2,149 1,620
Sundries 55 87
Bank charges 48 -
2,252 1,707
Total resources expended 96,923 280,601
Net expenditure (34,426) (60,167)

This page does not form part of the statutory financial statements

24