THE AMECA TRUST Registered Charity No. 1121240 Rt'%islL'I'Li(I {- TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE PEIUOD I SEPTEMBER 2023 TO 30 SEpfEMBER 2024 Bullimores LLP Old Printers Yard 156 South Str¢¢t Dorking Surr¢y RH4 2HF
THE AMECA TRUST Registered Charity No. 1121240 CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD I SEPTEMBER 2023 TO 30 SEPTEMBER 2024 Page Report of the Trust¢¢s Ito13 Independent Examiner's Report 14 Statement of Financial Activities 15 Balance Sheet 16to17 Notes to the Financial Statements 18to25
THE AMECA TRUST REPORT OF THE TRUSTEES FOR THE PERIOD I SEPTEMBER 2023 TO 30 SEPTEMBER 2024 Th¢ trustees who are also directors of the charity for the purposes of th¢ Companies Act 2006> present their report with the financial stat¢ments of the charity for the period ended 30 Septemb¢r 2024. The trustc¢s have adopted the provisions of Accounting and Reporting by Charities: Statement of Recornmended Practice applicable to charities pr¢paring their accowlts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ir¢land (FRS 102) (effective l January 2019). ABOUT AMECA Th¢ AMECA Trust {'AMECA') was founded in D¢cember 2006 by Ruth Markus, in munory of her only child, Lt. Alex Coutselos. Alex was a newly qualified doctor in th¢ British Arn]y, an officer in the Royal Arnly Medical Coo)s and a recipient of his paratrooper wings. Alex died on 15 October 2006, aged 23. AMECA is register¢d as a charity in the UK. Reg. Charity No. 1121240 and Registered Company No. 06354971 (England and Wales). AMECA is also incorporated in Malawi as a Not for Profit Limited Company. AMECA is controlled by its governing documcnt, a deed of trust, and is incoryorat¢d as a company limited by guarantee, under th¢ Companies Act 1985. Our regist¢r¢d office is at 48 Woodlands Road, Epsom, Surrey, KT18 7HP. DIRECTORS Anthonv Redshaw (Actlng Chalrmanl Ruth Markus ICEOI Paul Thomas Lorraine Freedberg Ellzabeth Butler Director) We recruit and appoint new trnstees by resolution of the Board" under the ternis of the Articles of Association there shall be not less than three trustc¢s, but there is no maximum. We Choose our trustees to bring a wide range of professional, commercial and charity experienc¢; induction of new trustees takes pla¢¢ by a process of infornial consultation and written background material is provided. With d¢epest sadness we report that Hugh Freedbcrg, Chainnan of AMECA in the UK, sadly died on th¢ 31StAugust. A man of enornious integrity, measur¢d, honest and loving, Hughie ste¢red AMECA in his quiet way and never missed a detail. Even through his battle with canc¢r, Hughie remain¢d totally engag¢d and supportive. An immeasurable loss to AMECA, Hughie will be decply missed. W¢ w¢lcome Elizabeth Butler to th¢ Board of Dir¢ctors' Lizzic was appointed to the Board in July 2024. With no employees, th¢ day-to-day nllming of the charity is dealt with by Ruth Markus in Consultation, wh¢r¢ needcd with all Dir¢ctors. AMECA works from home, both in the UK and in Malawi, thereby minimising expenses and maximising donor and grant income. Our Independent ¢xaminer is Patrick Casey FCA at Bullimor¢8 LLP, Old Printers Yard, 156 South Street, Dorking, Surrey, RH4 2HF. Ruth Markus wishes to acknowl¢dge the time, advice and support given freely to AMECA by all Directors, both in the UK and in Malawi. A heartfelt thank you to Patrick Casey for his support, counsel and time.
THE AMECA TRUST REPORT OF THE TRUSTEES FOR THE PERIOD I SEvfEMBER 2023 TO 30 SEFfEMBER 2024 OUR PATRON Major Levfison Wood A close university and Arniy friend of Alex, in whos¢ nam¢ the chlty was founded, Major Levison Wood is a writer and explorer who is b¢st known for his extended walking expeditions in Africa, Asia and Central Am¢ri¢a. Levison spent several y¢ars as an Officer in the British Parachut¢ R¢giment, before becoming a b¢stselling author. He is a F¢llow of the Royal Geographical Society. liti :Jlwww.ILv sonw od.coml PUBLIC BENEFIT This trustees, report outlines the ben¢fit ofour work by explaining ourkey hl¢V¢entS against the intentions s¢t out in last yeals report and states our hopes for the year ahead. The trustees confirni that they hav¢ ref¢ed to the guidance contain¢d in the Charity Commission's general guidance on public benefit wh¢n reviewing the charity's aims and objectives and in planning future actlVAties and setting the grdnt making policy. OUR ETHOS AMECA believes in measur¢d and achievable ventures, which should be sustainable over the long t¢rni, striving to solv¢ issues at their root cause, rather than b¢ a well-intentioned, but short-t¢nn"fix" We believe in working in partnership with others and th¢r¢fore we work with establish m¢dical schools, hospitals, doctors, local h¢alth departments and oth¢r organisations in Malawi. Such partn¢rships are vital to the long- terni sustainability of any ventur¢. OUR MISSION The charitable objects of AMECA include the relief of sickness, the protection of health, establishing medical and ¢ducational facilities to improv¢ the training of healthcare professionals in Africa. TO ACHIEVE THIS MtSSlON, OUR AIMS ARE: To establish medical and ¢ducational training facilities in Malawi. To support medical training in Malawi through scholarship awards. OUR CURRENT INITIATIVES INCLUDE: Ongoing liaison with the Blantyr¢ District Health Office to support th¢ AMECA Health Centre with equipment and repairs when d¢¢m¢d appropriate. Supporting Physiotherapy services at th¢ AMECA Health Centre. Continuing io support scholarships for students at Kamuzu University of Health S¢i¢n¢¢s, KUHeS, (fornially College of Medicine) and the Coll¢g¢ of Health Sciences to fund educational fees for medical and clinical offi¢¢r studies. Continuing to provide scholarship stydents with a laptop and with subsistence, thereby enabling th¢ students to afford th¢ir r¢nt and purchase internet bundl¢s. Undertaking the total internal renovation of the maternity unit at Chilomoni Health Centre, Blantyre. Renovating and equipping a room at Chilomoni Health Centre for use as a Physioth¢rapy Clinic. Supporting and liaising with MalDent to implement an ¢x¢mplar dental clinic at Chilomoni H¢alth Centre.
THE AMECA TRUST REPORT OF THE TRUSTEES FOR THE PEIUOD I SEvfEMBER 2023 TO 30 SEPTEMBER 2024 RISK MANAGEfiiENT AMECA continues to id¢ntify and review the risks to which the charity is exposed on a case-by-cas¢ basis and has put appropriate controls in place to provide reasonable assuranc¢ against fraud and error. We recolse that working in African countries is not without risk, both for ourselves and for th¢ student and h¢althcare professionals who visit Malawi. Visiting professionals and students are given guidanc¢ in respect of travel and other challenges in Malawi and we strive to ¢nsure that all visitors undertaking charitable activities in Malawi are provided with &s much support as possible, whilst recognising that individuals travel at their own risk. AMECA works hard to ensure that all visitors are briefed on the options r¢garding safe and secure accommodation on tbe 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 reqU1ment for better training for healthcare professionals and the lack of affordability of university and college fees, sadly still presents a serious challenge for so many. W¢ believe that an uplift in services in rural district hospitals and primary healthcare facilities would result in a reduction in mortality and r¢du¢e the pressure on overstretched tertiary hospitals. AMECA works with local and c¢ntral Departments of Health. delivering initiatives that are evidence based, a¢hi¢vable and sustainable. AMECA'S objectives for the year included: Liaising with Blantyre District Health Office in supporting the AMECA Health Centre and Mat¢rnity Unit at Chilaweni with administration resources and clinical ¢quipment as and when deem¢d appropriate. Continuing to update grant funders with reports in accordance with grant agreements and applying to grant fund¢rs for funding towards the future initiatives at Chilomoni Health C¢ntre. Maintaining support for students receiving charitable sponsorship and ensuring that AMECA receives notification of ¢xamination results, student progress and any challenges that may aris¢. Expanding the number of student sponsorship placements, subject to affordability. Undertaking a further memorandum of Agr¢ement with the Canadian Medical Foundation, b.'l/in¢diLaifound(Ition.L¢il) for student sponsorships. Maintaining support for the Physioth¢rapy Clinic at the AMECA Health Centre. Liaising with Beehive in Chilomoni to support local communities with crops, following the d¢vastating cyclon¢ in March 2023. Researching into the feasibility of ¢stablishing a student hostel for AMECA'S scholarship students at KUHeS, (Coll¢g¢ of Medicille). R¢s¢8rching into renovations at Chilomoni H¢alth C¢nter, following th¢ charity's decision not to implanent the student hostel initiative. AMECA HEALTHCARE AFRICA LIMITED AMECA H¢althcare Africa Limit¢d ('AMECA H¢althcare') was incorporat¢d in 2013 in Malawi as a Not for Profit Company, Limited by Guarantee. Ruth Markus and Paul Thomas hold positions as Board Dir¢ctors. The Board Chaimn is Krishna Savjani OBE, who is a qualified lawyer and th¢ Honorary British Consul in Malawi. Reena Purshotum, a corporate lawy¢r, and Orpa Barlucchi, an ¢xperienced businesswoman* joined the Board of Directors last year.
THE AMECA TRUST REPORT OF THE TRUSTEES FOR THE PERIOD I SEPTEMBER 2023 TO 30 SEFfEMBER 2024 DIREcfoRS Krishna Savjani Ichairmanl Ruth Markus Paul Thomas Reena Purshotam Orpa Barlucthi AMECA Healthcare continuLs to hold a modest amount of funds in a savings account with The N41tionaE Bank of Malawi. An avLragc of £10,000 is nornially held in Malawi" funds are tranSfed as and when any payments are required. kny funds raised ill Malawi rem(iin in M&WI for AMECA'S initiativcs. The AMECA TnL8t in the UK extend its gratitude to the Board Directors in Malawi for their time and advicc 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 sag¢ advice and for und¢rtaking AMf.CA Health¢ar¢'s annual accounts, without charg¢. for so many years. THE AMECA HEALTH CEiYfRE IN CHILAWENI The facility was completed in May 2017 and hand¢d over to The Blantyre District Health OtTice, which staffs and maintains the clinic. AMECA has no ongoing responsibility for the running of the clinic, but we are awar¢ of the financial constraints that prevail and support g¢nuine challenges within ihe limits of affordability. Serving a catchment population of 38,IK>O p¢ople, the facility was upgrad¢d from a Primary Healthcare Unit to a Health C¢ntre, following the addition of the maternity unit in 2020. Clinics are well- attended; the Pharn)acy is nonnally well sto¢k¢d but is subject to the national shortages of some drugs. Following financing maintenance training for healthcare staff, AMECA is pleased to see that routine maintcnance is now being carried out at the health centre. MATERNITY SERVICES Th¢ AMECA Matcrnity Unit was completed in O¢tob¢r 2020, on timc and within the quoted budget. It ornprises a 3-bed Delivery Room, a 4-bed Antenatal Ward and a 6-bed Postnalal Ward. together with an admissii)n room, a large oul-patients waiting area, examinalion rooms, nurse station, a sluice and a staff room. Individual patient cubicles were filted in th¢ delivery room in keeping with AMECA'S vision for safe, respectful and patient-centred maternity care. Two new duplex houses were constructed and the whole facility has accommodation for seven staff meinb¢rs and their families.
THE AMECA TRUST REPORT OF THE TRUSTEES FOR THE PERIOD I SEPTEMBER 2023 TO 30 SEvfEMBER 2024 AMECA implemented a 2-year Matcrnity Mentorship Programme for midwifery staff, which ran to th¢ ¢nd of 2022. Th¢ mentorship programme has led to tangible improvements in the elinical skills of the staff and delivery of patient-centred respectful maternity car¢. Along with improved leadership, this resulted in an enthusiastic and positive atmosphere at the facility with good outcomes and improved patient satisfaction. Monthly reports detail th¢ number of admissions, deliv¢ri¢s and refeal8. Excellent reporting procedur¢s remain in place, together with clinical audits of all referrals. Ultrasound training undertaken by key staff has resulted in more than 95% of all women being scanned during their pregnancy, most during their first ant¢natal visit. Staff are often able to detect potential complications and refer patients, if required, to tertiary facilities, increasing the welfare and safety for mothers and newborn. i Ll, TIP The maternity Clinic is one of th¢ best facililies at any government h¢alth centre in Malawi, both structurally, aesthetically and for the level of clinical care it provides. Following the ¢nd of the official m¢ntorship, clinical standards hav¢ been well upheld, and the Matron in Charge continues to provide AMECA with maternity data and updates. The AMECA Maternity Unit is regarded by The Blantyre District Health Office as a c¢ntr¢ of ex¢¢llence for maternity care and effectively undertak¢s the role of a bench marking facility. It is cl¢ar from the mentors, reports that the program successfully a¢hi¢ved its goals which is evidenced through the qualitative and quantitative data provid¢d. PHYSIOTHERAPY SERVICES AT THE HEALTH CENTRE AMECA is aware of the challenges faced in th¢ community for disabled elderly people and for so many children with physical disabilities. Disability in ihe villages, whether through trauma, neurological or other medical conditions, presents insumiountable challenges. Few people can afford the transport to a tertiary hospital and most rural health centres do not have either th¢ qualified staff or any facilities to off¢r physiotherapy or treatment. Following meetings with th¢ Blantyre District Health Offic¢, in January 2023, a DHO physiotherapist was assign¢d to run a Physiotherapy clinic at the AMECA H¢alth Centre once a w¢ek. The clinics ar¢ well altend¢d, although there are sometimes challenges accessing the facility due to th¢ poor roads during the rains. R¢ports indicate that most patients are children with Cerebral Palsy, norn]ally due to birth asphyxia, whilst elderly patients generally prent with arthritis or have suffered a strok¢.
THE AMECA TRUST REPORT OF THE TRUSTEES FOR THE PERIOD I SEPTEMBER 2023 TO 30 SEPTEMBER 2024 As physiotherapy consultations increased, requir¢ments for orthopaedic equipment grew and AMECA obtained grants to purchase wheelchairs, standing frames, walking frames, adaptive chairs and orthotics. Unlike the UK, where patient transport services are available and equipment can be provided at hospitals, there are more challenges in Malawi for patients requiring &8SiStance. AMECA saves costs by using a local caenter for some items, such as standing frames and adaptive chairs. 21 Pictured below ar¢ Alipo, (left) and L¢ti¢ia, both of whom suff¢r from Cerebral Palsy, both regular attendees at the clinic since we opened in January 2023. Their progress. as a result of regular physiotherapy, has been really ¢n¢ourdging and AMECA was able to purchase both children standing fames and adaptive chairs. Leticia was referred to th¢ Orthopaedic Centr¢ at Queens and received orthotics to strengthen h¢r legs. She r¢ceived a walking frame, which we purchased from the Orthopa¢dic Centre. Alipo has progressed to being able to stand, and his ankles are mor¢ flexible. He can now sit up whilst supporting himself and has been measured for a standing frame. Great progress for these young patients. /.. 141 AMECA acknowledge with gratitud¢. funding from Friends of Malawi, the Rolary Club of F.psom, th¢ Rolary Club of Ewell and the chuwh of St Martin's of Tour in Epsom, for th¢ir generous funding for Physiotherapy equipment and training.
THE AMECA TRUST REPORT OF THE TRUSTEES FOR THE PERIOD I SEPTEMBER 2023 TO 30 SEPTEMBER 2024 MEDICAL AYL D CLINICAL OFFICER SCHOLARSHIPS AMECA b¢li¢ves that education should be a right and not a privil¢g¢. There are currently only 2,064 doctors for an estimat¢d population of 20,700,000 in Malawi (Source, U.N), which equates to around I doctor for every 10,000 people. The in¢r¢ase in academic fees for tertiary students presents insumlountable challenges for so many. what loans ¢xist, levy repayments unaffordable to most, suIt1Thg in hardship, anxi¢ty> and stress. AMECA b¢li¢ves that supporting the opportunity to study r¢pr¢sents a very valuabl¢ contribution to Malawi's h¢althcare system. moreover. it is lifc changing for th¢ studenL Furthernior¢, we realized that it is not enough to simply pay th¢ir academic fccs, as in most cases, students are unablc to afford their rent, food and internet bundles. AMECA therefore support students with a laptop and a monthly subsistence packag¢. We are most grateful to CMF for the donation of their laptop bags. Scholarnhlp Placanwnts Indkaorf numb•rof 8tudonts p•r dlscwln • M8BSI8Sc M•Jlclre&SJrgeryl81 . Ok Intemalfvdithntl21 . &5E P4lliaweCJelll . tXpionCUnlc4lM•411> . PharttMLyIII Nursin¢i21 . ml¢LatX)rHtorysC1*rt8I1l . Gr•JvatgJ1121 fallll During the year, AMECA increased th¢ nwnber of scholarships awarded to students to nd th¢ir Medical and Clinical Officer fees at Kamuzu University of Health Sciences, KUH¢S, (fornially Coll¢g¢ of Medicine) and to the Coll¢g¢ of Health Sci¢nces. The Canadian Medical FoultiOn sponsored four mcdical students in 2023 and have Continued their sponsorship for 2024. In addition, a family in the UK who sadly lost their son are currently sponsoring two medical students. AMECA provid¢s the administrative assistance for th¢s¢ scholarships. The a¢ademic year 202312024 saw fiv¢ students grdduate as Clinical Officers with a Diplon in Clinical Medicine.
THE AMECA TRUST REPORT OF THE TRUSTEES FOR THE PERIOD I SEPTEMBER 2023 TO 30 SEPTEMBER 2024 An unprecedentcd number of applications for h¢althcare related disciplines were r¢c¢iv¢d by the charity during the year" a d¢cision was taken to prioritis¢ those students applying for MBBS, (Bachelor of Medicine/Ba¢helor of S¢i¢nce) degrees and Diplomas in Clinical Medicine as opposed to Clinical o£ficers wishing to upgrad¢ to a Bsc specialty. We furthermor¢ f¢lt that we were unable to support the costs for students training through Mission Colleges, due to the high fe¢ l¢v¢ls imposed and decided not to tak¢ on any new nursing stud¢nt placements. UPGII4DING FACILITIES AT CHILOMOIYI HEALTH CENTRE: Being more than 52 years old, the original buildings r¢quir¢ r¢pairs, which are not always affordable within the budget of Blantyre District H¢alth Office. The current mat¢rnity facilities are no longer fit for puq)ose, as the local population h&s substantially increased, and new maternity pfdctices have evolv¢d. The maternity delivery space is v¢ry cramped, with only thr¢¢ old and unsuitable delivery b¢ds. Th¢re is little privacy for mothws, no working slui¢¢ and little functioning clini¢al equipment. Postnatal and Ant¢natal rrtothers are crammed togeth¢r in an ov¢r-crowded ward, and show¢r and toilet facilities r¢quir¢ updated sanitary fittings. Mother8 oft¢n share a b¢d or use a mattress on th¢ floor. With an average of 7 deliveries a day, the situation is v¢ry Challenging for both mothers and for staty. Plans hav¢ be¢n approved by the District Council for the total int¢rnal r¢novation of the mat¢rnity unit and work comtnenced on this proj¢ct at the beginning of S¢pt¢mb¢r.
THE AMECA TRUST REPORT OF THE TRUSTEES FOR THE PERIOD I SEPTEMBER 2023 TO 30 SEPTEMBER 2024 Following on from the success of th¢ Physiotherapy Clinic created last year at the AMECA Health Centr¢. w¢ w¢r¢ also keen to assist upgrading physiotherapy facilities at Chilotnoni. Located in an inaccessible portacabin at th¢ far end of Chilomoni Health Centr¢, disabled patients currently strnggle to reach this facility. There are challenges in delivering effective patient s¢rvices due to lack of equipment, the distanc¢ of the facility from th¢ main entrance to the health centr¢ and the uneven terrain to be negotiated. Having failed to find a suitable space for an alternative physio clinic, AMECA approached the John Hopkins Project, which has a suitable building on site at Chilomoni. AMECA wish¢s to express gratLtud¢ to John Hopkins. who hav¢ so kindly lent out a spare room in their building for use for physiotherapy, Sited very near the health o¢ntre entranc¢, this perfect space is ideal for disabled m¢mbers of the community to access the facility. Th¢ renovated Phy8lOtherapy Clinic op¢ned to patients in September. AMECA was alerted to a donated dental chair that lacked th¢ r¢quired connections, resulting in very limited dental service provision at Chilomoni H¢alth Centre and w¢ contacted Emeritus Professor Jeremy Bagg* (Fonner Head of Th¢ University of Glasgow Dental School and Lead for the Scottish funded Maldent Project) for advice. Meetings betwe¢n AMECA, J¢r¢myy Peter Chimimba, (Malawi Lead for the MalDent Project), and Dr Kawalazira, (Blantyr¢ DHO), led to ideas for developing an exemplar dental clinic at Chilomoni Health C¢ntre. This initiativ¢ could provid¢ a model for dentsl facilities in health ¢cntr¢s and address dental provision at IaL facilities by the dental students graduating n¢xt year. A spacious room was located which was perfect for conversion into a dental clinic and moreover, provides space for teaching and training. The d¢velopment of this exemplar dental facility is an exciting initiativ¢, with AMECA funding the initial renovations required.
THE AMECA TRUST REPORT OF THE TRUSTEES FOR THE PEIUOD I SEPTEMBER 2023 TO 30 SEvfEMBER 2024 Regular Donations AMECA has be¢n able to increase th¢ charity's regular income to £23,000 per annum via various charitable giving pl&tfornis and regular standing orders, which rq)resents a very important income stream for the charity? enabling travel to Malawi and maintaining safe accommodation which also nCtionS as an office, pennitting us to cary out the charity's charitable obj¢ctiv¢s in Malawi. On Line Donations AMECA r¢ceive on line donations through Give as ou Live, or via direct contributions to our bank account. Grants and other Don¥dtions in the year: Erach & Roshan Sadri Foundation: St Martin's of Tours, Epsom Rotary Club of Epsom: Rotary Club of Ewell: Fri¢nds of Malawi: Foundation Eagle: After Dinner Speaker, St G¢orge's Hill St G¢orge's Hill Golf Club Fundraising: £20,000 £1,500 £900 £500 £1,000 £18,000 £3,000 £46,747 The above list ¢xcludes a significant amount given by an individual via CharAtie8 Aid Foundation, (CAF), during the past year and the scor¢s of individual donations. AMECA extends a heartf¢lt debt of gratitud¢ to the many individuals. who have made donations to the charity and who often give th¢ir time so generously. IYEWSLETTER The charitys newsletter r¢ceives a wealth of positive feedback from our r¢aders' all neWsl¢ttS are available to view at: htt .'l/amcca.or .ukJLate IncwslLtlvrs FINANCIAL REVIEW Change of accounting date The accounting periiKI has been extended by one month to 30 September 2024 to align with the reporting date for Ameca Healthcar¢ Africa Limited with whom the charity works closely to achiev¢ its mission objectives. As this is a thirteen month period comparativ¢ amounts, including th¢ notes will not be entirely compardble. Financial position The total n¢t surplus for the pcriod was £46,970 (2023 - £4,951) and at that dat¢ AMECA had res¢rv¢s of £130,000 (2023 - £83,030) Principal funding sources The charity continued io rais¢ funds from voluntary donations and its fundraising activities. Investment policy The trustees aim to maximise the return on its funds with minimum risk and appropriat¢ access to those fun(Ls. 10
THE AMECA TRUST REPORT OF THE TRUSTEES FOR THE PERIOD I SEvfEMBER 2023 TO 30 SEPTEMBER 2024 Reserves policy In the opinion of the trustees the charity should aim to maintain a n¢t Cumt asset balance on unrestricted funds sutYi¢i¢nt to continue to support all ¢xisting wmmitments for the duration of the cornmitm¢nt and to provide bursary awards at the discretion of th¢ trust¢¢s. The reserves are currently in excess of this amount. Going Concern The trust¢¢s have not identified any significant nut¢rial uncertainty which would cast doubt about th¢ ability of th¢ Charity to continue as a going conc¢rn subject to the continuing receipt of regular donations and grants nd, adapting its activities for any chang¢s to funding. FUTURE PLANS During the forthcoming year, AMECA intends to maintain support for the AMECA Heath Centr¢ and Maternity Unit, with reasonable requests for equipment and stationery. AMECA will also provid¢ assistance with som¢ of the repairs that may be requir¢d. Adult and paediatric patients at the Physiothcrapy Clinic will also b¢ supported with Physiotherapy aids, such as wheelchairs, walking frames Ctc, within the limits of available funding. AMECA will also endeavour to expand the number of healthcare scholarships for m¢di¢al students at KUHeS and students wishing to upgrad¢ to Clintcal Officers at The College of Health Sciences, again. within the constraints of our funding, AMECA will complet¢ th¢ internal renovations of the maternity unit at Chilomoni Health Centre, being undertaken by B M Contractors. The architectural drawings were carried out by Jan Sonke and approved by the Blantyre District Health Office and Blantyre District Council. Separate Antenatal and Postnatal wards will be cr¢at¢d, together with total renovation of the delivery suite, a new sluice and office fa¢iliti¢s. Solar power will b¢ provided by a new inverter and lithium batteries. Subject to ndIng, AMECA will liais¢ with the Blantyr¢ District Nursing Officer to und¢rtak¢ some uplift training for maternity staty, following the compl¢tion of the maternity unit renovations. AMECA will also fund the building renovations on a room to create an ex¢mplar d¢ntal clinic at Chilomoni. The equipment, X-Ray and fittings will be undertaken by funding from The Maldent Project, led by the University of Glasgow professor, Jeremy Bagg. Th¢ futu 2-dental consultation room area will not only be the first of its kind at primary healthcare level but will also b¢ us¢d as a t¢aching and training facility for the em¢rging graduates from the new Bsc in D¢ntal Surgery at KUHeS.
THE AMECA TRUST REPORT OF THE TRUSTEES FOR THE PERIOD I SEpfEMBER 2023 TO 30 SEFfEMBER 2024 RKFERENCE AND ADMINISTRATIVE DETAILS Registered Company Number 06354971 (England and Wales) Registered Charlty Number 1121240 Registered Office 48 Woodlands Road Epsom Surr¢y KT18 7HP Tru8tees Betti¢ Ruth Markus CEO Hugh Ronald Fr¢edberg (deCead 31.8.2024} Lorraine Frc¢dberg Paul Roderick Spensley Thomas Clinical Dir¢ctor Anthony John Gransden R¢dshaw Elizabeth Margaret Mary Butler (appointed 5.7.2024) Company Secretary Bettie Ruth Markus Independent Examiner Patrick Casey FCA Bullimores LLP Old Printers Yard 156 South Street Dorking Surrey RH4 2HF Website wWW.lleC(l.0r 12
THE AMECA TRUST REPORT OF THE TRUSTEFS FOR THE PERIOD I SEPTEMBER 2023 TO 30 SEPTEMBER 2024 STATEMENT OF TRUSTEES, RESPONSIBILITIES The tstee8 (who are also the directors of The AMECA Trust for th¢ puo)oses of company law) are responsible for preparlng 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 applicabl¢ in th¢ UK and Republio of Ireland" Company law requires the trust¢¢s to prepare financial statements for each financial year which giv¢ a truc and fair view of the state of affairs of th¢ charitable company and of the incoming resou¢$ and application of r¢sources, including the income and expenditure, of the charitable company for that period. In pr¢paTing those financial statemcnts, the trustees are required to select suitable accounting policies and then apply th¢m consistently; observ¢ the methods and principles in the Charity SORP. make judgements and ¢stimates that are reasonable and prudent. prepare th¢ financial stat¢ments on th¢ going concern basis unless it is inappropriate to presum¢ that the charitable company will continue in business. The trust¢es are responsible for k¢¢ping proper accounting records which disclose with reasonabl¢ accuracy at any tim¢ the financial position of th¢ charitable company and to enabl¢ them to ensure that the financial statements comply with the Companies Act 2006. They arc also responsible for saf¢guarding the assets of th¢ charitable Company and h¢nce for taking reasonable steps for the prevention and d¢tection of fraud and other irr¢gularities. This report has been prepared in accordanc¢ with th¢ sp¢¢ial provisions of Part 15 of the Companies Act 2006 rclating to small companies. Approved by order of the board of tte¢S on 25 April 2025 and signed on its behalf by: Betti¢ Ruth Markus - Trustee 13
INDEPENDENT Ek4MINER'S REPORT TO THE TRUSTEES OF THE AMECA TRUST Independent examiner's report to the trustees of The Ameea Trust ('the Company,) I report to the charity trustees on my examination of the accounts of th¢ Company for the period I September 2023 to 30 September 2024. Responsibilitie5 and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are sponsibl¢ for the preparation of the accounts in accordan¢¢ 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 ¢xamination of your charity's accounts as carried out under Section145 of the Charities Act 2011 ('th¢ 2011 Act,). In canying out my examination I have followed the Directions given by the Charity Commission under Section 145{5) (b) of the 2011 knt. Independent examiner's stvdtement I have completed rny examination. l confmn tIt no matters have come to my attention in conn¢ction with the examination giving me cause to b¢li¢v¢: accounting records w¢r¢ not kept in respect of the Company &s r¢quir¢d by Section 386 of the 2006 th¢ accounts do not accord with those records, or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act oth¢r than any requirement that th¢ accounts give a true and fair view which is not a matter considerd as part of an independent examination. or the accounts have not been prepared in accordance with th¢ methods and principles of the Statement of Recomm¢nd¢d Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with th¢ Financial Reporting Standard applicable in the UK and R¢public of Ireland (FRS 102)). I have no concerns and hav¢ come across no other matters in connection with the examination to which attention should bc drawn in this report in order to enable a prop¢r understanding of the accounts to be ach¢d. Patrick Casey Bullimores LLP Chartered Accountants Old Printers Yard 156 South Street Dorking Suttey RH4 2HF Date: 14
THE AMECA TRUST STATEMENf OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE Accouiyr) FOR THE PERIOD I SEvfEMBER 2023 TO 30 SEPTEMBER 2024 P¢riod 1.9.23 to 30.9.24 Total funds Year Ended 31.8.23 Totsl funds Unrestricted R¢stiicted fund funds Not¢s IIYCOME AND ENDOWMEiYfs FROM Donations 108,912 7,840 116,752 58,889 Charitable activities Provision of medical education and facilities 20,000 12,047 32,047 18,190 Other trading activities Invesknent in¢oJne 370 969 370 969 loo 190 Total 130 19,1187 1.$0 138 EXPENDITURE ON Raising funds 1,976 1,976 839 Charltable activities Provision of m¢dical education and facilities Donations Other activities 29,966 47,403 3,917 10,961 8,945 40,927 56,348 3,917 31,396 36,848 3,335 Total 103 168 NET INCOMEI(EXPENDITURE) 46,989 (19} 46,970 4,951 RECONCILIATION OF FUNDS Total funds brought forward 83,011 19 83,030 78,079 TOTAL FUNDS CARRIED FORWARD 130000 130,000 83 031) The notes forni part of these financial statements 15
THE AMECA TRUST (Registered Number: 06354971) BALANCE SHEET 30 SEPTEMBER 2024 30.9.24 31.8.23 Total Total fidS fimds Unrestrict¢d Restrfict¢d fund fimds Notes FIXED ASSETS Tangible assets io 24,069 24,069 CURRENT ASSETS Debtors Cash at bank 9,155 100 486 9.155 107,440 10,217 75,687 109,641 6,954 116,595 85.904 CREDITORS Amounts falling du¢ within one year 12 (3,710) (6,954) (10,664) (2,874) NET CURRENT ASSETS 105,931 105,931 83,1130 TOTAL ASSETS LESS CURRENT LIABILITIES 130,000 130,000 83,030 NET ASSETS 130,(M)O i ii),000 FUNDS Unrestricted funds Restricted funds 14 130,000 83,011 19 TOTAL FUNDS 1301)00 The charitable company is entitled to ¢xemption from audit under S¢ction 477 of the Companies Act 2006 for th¢ period ended 30 September 2024. The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2024 in accordanc¢ with S¢ction 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitabl¢ company keeps accounting r¢cords that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial stat¢ments which give a true and fair view of th¢ state of affairs of the charitabl¢ company as at the end of each financial year and of its surplus or deficit for ¢h financial year in accordance with the r¢quirements of Sections 394 and 395 and which otherwis¢ comply with th¢ requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the haritable company. The notes form part of these financial statements 16
THE AMECA TRUST BALANCE SHEET- COThNUED These financial statements hav¢ been prepar¢d in accordance with th¢ provisions applicable to charitsble companies subjcct to the small companies regime. The financial statcmcnts were approvcd by the Board of TnteeS and authoris¢d for issue on 25 April 2025 and were signed on its behalf by: Bettie Ruth Markus - Trustee The notes fonn part of th¢K finan¢ial statements 17
THE AMECA TRUST IYOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD I SEpfEMBER 2023 TO 30 SEPTEMBER 2024 ACCOUNTING POLICIES Basis of preparing the financial $tatements The financial statements of the charitabl¢ company, which is a public ben¢fit entity under FRS 102, have been pr¢pared in accordance with the Clthrities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommend¢d Practice appli¢abl¢ to charities preparing their a¢¢ounts in accordance with th¢ Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 The Financial R¢porting 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. Golng concern Th¢ charity receiv¢s regular donations and grants as outlined in th¢ Trustees report that help support its haritable activities. Other than its reliance on th¢ continuance of these sources, th¢ trustees have not id¢ntified any significant mat¢rial uncertainty which would cast doubt on the charity's ability to continue as a going Concern.. Finaneial reporting standard 102 - redueed disclosure exemptions Th¢ Charitable company has tak¢n advantage of th¢ following disclosure exemption in preparing thes¢ financial statem¢nts, as pennitted by FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland,: th¢ requirements of Section 7 Statement of Cash Flows. Income All income is recognised in the Statement of Financial Activities once the charity has ¢ntitlement to th¢ funds, it is probable that th¢ income will b¢ received and th¢ amount can be measured reliably. Expenditure Liabilities are recognis¢d as expenditure as soon as th¢re is a legal or constructive obligation committing the chltY to that ¢xpenditure, it is probable that a transfer of ¢oonomic benefits will be required in s¢ttlement and th¢ amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has b¢¢n classified under headings that aggregate all Cost related to th¢ category. Where costs cannot be directly attribut¢d to particular h¢adings they have been allocated to activities on a basis Consistent with the use of resources. Raising funds Costs of generating funds compris¢ the costs associated with attracting voluntary income. Charltable 4ctivitAes Costs relating to charitabl¢ activities comprise those costs incurred by th¢ charity in the delivery of its activities. It includes both costs that can be allocated directly to such activities and thos¢ costs of an indirect nature to support them. Tangible flxed assets D¢preciation is provided at th¢ following annual rates in order to write off each asset over its estimated useful life. Motor vehicles Computer ¢quipment 250/0 on cost 33V/o on cost Tangible ass¢ts costing more than £500 are capitalised and included at cost. 18
THE AMECA TRUST NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE PERIOD I SEvfEMBER 2023 TO 30 SEPTEMBER 2024 ACCOUNTING POLICIES - continued Taxatlon The charity is a registered charity and as such no income or capital t&xes are payable on its charitable activities. Fund accounting Unr¢stricted funds can be used in accordanc¢ with the charitable obj¢¢tives at the discretion of th¢ trustees. Fund accounting Restiictions arise wh¢n specified by th¢ donor or when funds ar¢ rdised for particular r¢strict¢d purpos¢s. Restricted funds can only be ud for particular restricted pUoseS within the objects of the charity. The restri¢t¢d fimds are as follows.. - Refurbishm¢nt of High Dep¢nd¢ncy Units Maternity Unit Projecl, Chilaweni - Physio Clinic at Chilomoni Health Centre - Stud¢nt sponsorship Forelgn eurrencies Assets and liabiliti¢s in foreign curr¢nci¢s are translated into st¢rling at the rates of exchange nding at the balance sheet date. Transactions in foreign currencies are translated into sterling at th¢ rate of exchang¢ nding at the dat¢ of transaction. Exchang¢ differences are included in th¢ Statement of Financial Activities as Charitable activities. Net gains are included in oth¢r income and net losses are included in other exp¢nditure. OTHER TRADING ACTIVITIES Period 1.9.23 to 30.9.24 Year Ended 31.8.23 Fundraising cv¢nts 370 loo INVESTMENT INCOME Period 1.9.23 to 30.9.24 Y¢ar Ended 31.8.23 Deposit account interest Other interest r¢c¢ived 908 61 190 969 190 19
THE AMECA TRUST NOTES TO THE FINANCIAL STATEMENfs- CONTINUED FOR THE PEIUOD I SEvfEMBER 2023 TO 30 SEPTEMBER 2024 INCOME FROM CHARITABLE ACTIVITIES Period 1.9.23 to 30.9.24 Year Ended 31.8.23 Activity Provision of m¢dical education and factlities Grants 32,047 18,190 Grants rc1Ved, includ¢d in the above, are as follows: Period 1.9.23 to 30.9.24 Year Ended 31.8.23 Erach and Roshan Sathi Foundation 20,000 20,000 Carried forward 20,000 20,000 Period 1.9.23 to 30.9.24 Year End¢d 31.8.23 Brought forward Fri¢nds of Malawi Association Foundation Eagl¢ 20,000 1,000 11,047 20,000 32,047 20,000 CHARITABLE ACTIVITIES COSTS Direct Costs Support costs Totals Provision of medical education and facilities Donations Other activities 30,113 56,348 10,814 40,927 56,348 3,917 3,917 86,461 101,192 Donations paid in the year were to AMECA H¢althcare Africa Limited, a Not for Profit company incorporated in Malawi with two trustees in Common and under common control. The funds donated to AMECA Healthcar¢ Africa Limit¢d were used by that company towards the cost of the ncw nternItY clinic, including mentorship, snSorship of medical training and other expenditure to meet similar aims to th¢ AMECA Trust. 20
THE AMECA TRUST NOTES TO THE FINANCIAL STATEMEIYTS- CONTINUED FOR THE PERIOD I SEPTEMBER 2023 TO 30 SEPTEMBER 2024 NET INCOMEI(EXPENDITURE) Net incomel(exp¢nditure) is statd after chargingl(crediting): Period 1.9.23 Year End¢d 31.8.23 30.9.24 D¢preciation - owned assets 8,925 INDEPENDENT EXAMINER'S REMUNERATION Period 1.9.23 Y¢ar Ended 31.8.23 30.9.24 Independ¢nt examination fee Other non-cxamination scrvices 3,882 2,840 460 TRUSTEES, REMUNERATION APID BENEFITS There wer¢ no trustees, remuneration or oth¢r benefits for thc p¢riod ended 30 September 2024 nor for the year ¢nded 31 August 2023. Trustees, expenses Trustc¢'s expenses of £2,307 (2023 £3,508) for travel, entertaining, telephone, postage and disbursements were payable to Ruth Markus in the period. COMPARATIVES FOR THE STATEMENT OF FINAIYCIAL ACTIvrriES Unr¢stricted Restrict¢d fund funds Total funds INCOME AND EIYDOWMENTS FROM Donations 57,889 58,889 Charitsble activities Provision of medical education and facilities 20,000 (1,810) 18,190 Other trading activities Invcstmcnt income l(M) 190 loo 190 Total 78,179 (810) 77,369 21
THE AMECA TRUST NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE PERIOD I SEvfEMBER 2023 TO 30 SEPTEMBER 2024 COMPARATIVES FOR THE STATENT OF FINANCIAL ACTIVITIES - eontlnued Unrestricted R¢stricted Total fund funds funds EXPENDITURE ON Raising funds 839 839 Charitable activities Provision of medical education and facilities Donations Other activities 29,442 36,848 3,335 1.954 31,396 36,848 3,335 Total 70,464 1,954 72,418 NET INCOMEI(EXPEIYDITURE) 7,715 (2,764) 4,951 RECONCILIATION OF FUNDS Total funds brought forward 75,296 2,783 78,079 TOTAL FUNDS CARRIED FORWARD 83,011 19 83,030 10. TANGIBLE FIXED ASSETS Motor vehicles Computer equipm¢nt Totals COST At I September 2023 Additions 2,356 2,356 32,994 32,994 At 30 S¢ptember 2024 32,994 2,356 35,350 DEPRECIATION At I Septemb¢r 2023 Charge for year 2,356 2,356 8,925 8,925 At 30 S¢pt¢mber 2024 8,925 2,356 11,281 NET BOOK VALUE At 30 September 2024 24,069 24,069 At 31 August 2023 22
THE AMECA TRUST NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE PERIOD I SEPTEMBER 2023 TO 30 SEVTEMBER 2024 11. DEBTORS: AMOUNTS FALLING DUE WITHtN ONE YEAR 30.9.24 31.8.23 Accrued income Pr¢payments 5,274 3,881 4,712 5,505 9,155 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.9.24 31.8.23 Deferr¢d income Accrued ¢xp¢nses 6,953 3,711 2,874 10,664 Def¢rr¢d income of £6,953 (2023 - NIL) represents unspent fiulds received for the construction of th¢ maternity unit. 13. LEASING AGREEMENTS Minimum lease payments under non-¢ancellable operating leases fall due as follows: 30.9.24 31.8.23 Within one year 770 810 14. MOVEMENT IN FUNDS N¢t movem¢nt in funds At 30.9.24 At 1.9.23 Unrestrlcted funds G¢neral fund 83,011 46,989 130,000 RestrActed funds Physio Clinic 19 (19) TOTAL FUNDS 83,030 46,970 130,000 23
THE AMECA TRUST NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE PERIOD I SEvfEMBER 2023 TO 30 SEPTEMBER 2024 14. MOVEMENT IN FUNDS - eontlnlled Net movement in fvnds, included in th¢ above are as follows: Incoming resources Resources Movement expend¢d in funds Unrestricted funds G¢neral fund 130.251 (83,262) 46,989 Restrieted funds Chilaweni Maternity Unit Student sponsorship Physio Clinic 11,047 6,940 1,900 (11,047) (6,940) (1,919) (19) 19.887 (1 (),906) 19) TOTAL FUNDS 150,138 (103,168) 46,970 Comparatives for movement in funds Net movemcnt in funds At 31.8.23 At 1.9.22 Unrestrlcted funds General fund 75,296 7,715 83,011 Restricted funds Construction of HDU at Holy Family Mission, Phalombe District Physio Clinic 2,783 (2,783) 19 19 19 TOTAL FUNDS 78,079 4,()51 83,030 24
THE AMECA TRUST NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE PEIUOD I SEPTEMBER 2023 TO 30 SEPTEMBER 2024 14. MOVEMENT IN FUNDS - continued Comparative net movement in fimds, included in the above are as follows: Incoming Movement resources Resources expended in funds Unrestricted fuDds General fund 78,179 (70,464) 7,715 Restricted funds Construction of HDU at Holy Family Mission, Phalomb¢ District Physio Clinic (1,810) 1,000 (973) (981) (2,783) 19 810) TOTAL FUNDS 77,369 (72,418) 4,951 IS. OTHER FINANCIAL COMMITMENTS At the year end the trust had estimated futur¢ fee and subsistence allowance commitments of £7,402 (2023 - £20277) in respect of stud¢nt sponsorship placements to medical training courses. 16. RELATED PARTY DISCLOSURES There were no related paty transactions for the period ¢ndcd 30 September 2024. 17. ULTIMATE CONTROLLING PARTY In th¢ opinion of the trustpxs th¢ charity has no ultimate controlling party. 18. LIABILITY OF MEMBERS The charity is a company limited by guarant¢¢. The members of the company ar¢ th¢ trustees named on page l. In the event of the company b¢ing wound up, the liability in respe¢t of th¢ guarantee is limit¢d to a maximum of £10 from ¢a¢h of the trustees. 25