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← Medical Aid Films Limited

2024-12-31-accounts

Company Registration No: 06296236 (England and Wales) Charity Registration No: 1121578 (England and Wales)

MEDICAL AID FILMS LIMITED (Limited by guarantee and not having a share capital)

TRUSTEES’ REPORT

AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

PUBLIC

MEDICAL AID FILMS LIMITED

CONTENTS

Page
Legal and Administrative Information 1
Trustees’ Report 2
Independent Examiner’s Report 11
Statement of Financial Activities 13
(Incorporating the income and expenditure account)
Balance Sheet 14
Statement of cash flows 15
Notes to the Financial Statements 16

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MEDICAL AID FILMS LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Sean McDonnell – (Appointed Chair 2nd Feb 2023)

Matthew Jackson – (Appointed 29th Oct 2020) Debbie Deeney – (Appointed 26th Feb 2024) Ankit Soni – (Appointed 28th Jan 2021) Sonal Bakrania – (Appointed 20th Mar 2024) Rachael Okwir – (Appointed 30th Jul 2022) Joseph Home – (Appointed 4th May 2023)

Charity Director Dina Prior Company number 06296236 Charity number 1121578 Registered Office Address: c/o Zavros Mintikkis Associates Ltd, 1st Floor, 446a Green Lanes, London, N13 5XD Website www.medicalaidfilms.org Independent Examiner Andrew Wells Counterculture Partnership LLP United Kingdom Bankers Barclays Bank Plc 1 Churchill Place London E14 5HP

The Board of Trustees, who are also directors of the Company for the purposes of the Companies Act, and trustees for charity law purposes, submit their combined directors' and

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trustees' annual report and the financial statements of Medical Aid Films for the year ended 31 December 2024. The Board of Trustees confirms that the annual report and financial statements of the Company comply with current statutory requirements, the requirements of the Company's governing document, and the provisions of the Statement of Recommended Practice (FRS 102). The Company has taken advantage of the exemptions available to smaller entities.

Organisation

The company's administration is under the control of the trustees, who are also the directors for the purpose of company law. The trustees during the year to 31 December 2024 were:

Sean McDonnell Matthew Jackson Debbie Deeney Ankit Soni Sonal Bakrania Rachael Okwir Joseph Home

Structure, Governance, and Management

2024 has been a year of significant transition for Medical Aid Films. After ten years of nurturing and transforming the organisation, CEO Catherine McCarthy left to take up a fellowship opportunity. She left behind a unique organisation, highly regarded by both medical and media professionals.

Following her departure, Dina Prior joined the organisation as Charity Director in the summer. Dina’s blend of humanitarian and filmmaking experience equips the organisation to navigate a rapidly evolving funding and technology landscape, while maintaining focus on its mission and commitment to the communities it serves.

To complement the development of the leadership team under Dina’s direction, the Board of Trustees was refreshed with a range of new skills and experience. The trustees continue to provide essential support and guidance as the organisation embarks on the next chapter of its story.

Day-to-day management of Medical Aid Films is carried out by the Charity Director, supported by the staff team. Key strategic decisions are made at regular trustee meetings. A review of progress against the 2024–2025 strategic period was completed.

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The major risks facing the organisation, as identified by the trustees, have been reviewed, with appropriate systems and procedures established to manage those risks.

Charitable objectives for the public benefit

At Medical Aid Films, we believe in the power of storytelling to save lives. For over a decade, we have created trusted, accessible, and culturally relevant films and animations that bring vital health information to communities around the world, especially women, children, and frontline health workers in low-resource and crisis-affected settings.

In 2024, amidst growing global health challenges and shrinking aid budgets, we reached tens of thousands of viewers with content designed to promote healthy behaviours, support health workers, and counter misinformation. From maternal health in Zambia to sexual and reproductive health in Nigeria, and through a global campaign with the World Health Organization, we demonstrated how strategic, cost-effective media can drive real-world health impact.

This year, we expanded our educational film library, forged strategic partnerships, and embraced emerging technologies to amplify our reach. Our BBC Radio 4 Appeal raised national awareness of our mission, while the Her Health, Their Future campaign challenged gender stereotypes through powerful storytelling. Our Soho event brought together filmmakers, supporters, and health advocates to celebrate the transformative role of media in health education.

We also strengthened our global presence and advocacy efforts by participating in highprofile forums—from the Leprosy event at St James's Palace and the YouTube Health Accreditation Network to Rotary's Tech for Good event, where we became partners in advancing health education through digital innovation. Our collaboration with WHO played a key role in public health campaigns, including a global awareness initiative around alcohol and cancer risks.

At the same time, shifting global dynamics are forcing hard questions about the future of health and humanitarian work. The freezes in UK and US aid have disrupted vital programming across the sector, and countries recovering from crisis, particularly in the Middle East— including Syria, Yemen, Sudan, and Lebanon—face urgent challenges in rebuilding health systems. While we have not yet worked directly in these regions, we recognise the critical need for enhanced, scalable health education and training. As we look to the future, we are actively exploring ways to support these contexts through adaptable content, strategic partnerships, and digital delivery models.

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Our films are now being used not just to inform patients and communities but to train the trainers—medical teachers, nursing tutors, and health educators who are shaping the next generation of frontline workers. In 2024, we invested in building the capacity of medical educators to integrate film and multimedia into their teaching, enhancing both reach and quality in health worker training.

Achievements and performance in 2024

In 2024, our work expanded in both reach and impact, proving once again that film and digital media are powerful tools for improving global health. Over the past year, our films and training materials have reached tens of thousands of people in some of the world's most underserved communities.

Key Achievements include:

Our impact in 2024 extended beyond film and training. Through strategic events and high-level forums, we amplified our mission, built valuable partnerships, and contributed to the global conversation on the future of health education and humanitarian response.

Presented by Dr. Ellie Cannon, our BBC Radio 4 Appeal brought national attention to the role of film in global health education. The campaign sparked meaningful conversations and introduced new audiences to our work.

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Our Soho event brought together filmmakers, supporters, and global health advocates for an inspiring evening showcasing our new showreel and exploring the impact of film in frontline healthcare. Discussions featured Dr. Lynne Jones OBE and Dr. Asmamaw, highlighting their work supporting maternal and newborn care in Guatemala and Kenya. The event also sparked wider conversations around cancer screening, climate and health, and equitable access to health education.

We were honoured to attend a special event celebrating the centenary of The Leprosy Mission. This reinforced our commitment to using media to raise awareness and promote inclusion around neglected diseases.

Through these engagements, Medical Aid Films continues to position itself at the forefront of innovative health education, advocacy, and partnership-building globally.

Production and Operations

Adolescent Health SCREEN

Project

– Zambia

This three-year project addresses critical health education gaps among adolescents, focusing on teenage pregnancy, adolescent mental health, supportive fatherhood, and gender equality. Over 40,000 adolescents engaged with the films in 2024. Evaluation results showed 97–99% viewer enjoyment, 74–87% reported learning, and 85–99% reported intention to act. Significant knowledge increases were recorded, particularly on supportive fatherhood and gender equality. Qualitative focus groups confirmed high levels of enjoyment, learning, and intent to

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act. Clinics also reported increased service uptake, including a tenfold rise in family planning access in one community.

Nurse and Midwifery Digital Education – Nigeria In partnership with the Nigerian Nursing and Midwifery Council and supported by the UK DHSC’s Global Health Workforce Strengthening programme, 465 lecturers were trained in digital resource creation, directly benefiting over 4,000 students through solar-powered e-library platforms. The curriculum was developed alongside NANA Girls and Women Empowerment Initiative and Usmanu Danfodiyo University. A CPD-accredited Training of Trainers curriculum was launched to support ongoing professional development.

Maternal and Newborn Nutrition – Kenya Collaborating with Living Goods and CIFF, the project produced localized animations addressing diet, micronutrients, antenatal/postnatal care, and breastfeeding. Community Health Promoters shared the films during outreach visits using mobile phones. Early evaluation data suggest promising improvements in knowledge and strong support for using film in maternal and child health education.

Placenta Accreta and High-Risk Pregnancy Films

Training films developed in English, Portuguese, and Spanish equip healthcare providers to manage high-risk pregnancies such as Placenta Accreta and Cesarean Scar Ectopic Pregnancies (CSEP). In 2024, the second set of three CSEP films was completed as part of a sixfilm series. These films are used by the Fetal Medicine Foundation and the Royal College of Obstetricians and Gynaecologists.

WHO Public Health Campaign – Alcohol & Cancer Risks As part of WHO’s EVID-ACTION initiative, a 3-minute animated film was produced to raise public awareness about the links between alcohol consumption and cancer risks. This video is a central piece in WHO’s global digital campaign, enhancing understanding of alcohol-related cancer risks worldwide.

Clubfoot

Treatment Education

– Global

In partnership with MiracleFeet and WHO, the Ponseti Method training film reached over 8,200 healthcare workers globally. It has become a key resource on PAHO’s Virtual Campus for Public Health, supporting improved outcomes for children with clubfoot.

Research and Learning

In March 2024, results from the evaluation of the SCREEN adolescent health film project, funded by the Vitol Foundation, were released and showed significant increases in knowledge and motivation to change practices. 40,466 young people (17,261 male, 23,205 female) in total watched at least two films in the series, which covered topics around adolescent reproductive and sexual health, mental health, and gender equality, through 958 screenings conducted in 10 screening locations in Kapiri Moshi and Kabwe districts of Zambia.

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Using a difference in difference (comparing the difference from baseline to endline between the two groups) and intention to treat (comparing between groups irrespective of exposure to films) analyses, we found significant improvements in knowledge, attitude, and intention to act.

Healthcare professionals from six health centres where films were screened reported data that highlights changes in practice among young people between 2022 and in 2023 when the films were screened - overall increases in condom distribution (102%), in adolescents seeking family planning services (73%), in HIV Testing (31%) and pregnancy testing (35%).

The evaluation also found that our implementation partner, SAFAIDs, and the Ministry of Health District teams were highly satisfied with the project’s impact and approach, and both will continue to implement the screenings into programming for 2025.

Organisational Development

In 2024, a couple of new Trustees joined the Board, bringing valuable skills in digital media, audit, and risk management. The Board has continued to strengthen and develop, increasing expertise in digital, global health, and research.

The organisation also recruited a new Director, Dina Prior, who joined MAF on 3rd June 2024.

Trustees are covered by an indemnity insurance policy that is renewed annually. Additionally, our staff handbook, policies, and processes have all been updated, with several new policies introduced to streamline the organisation.

Financial Review

Despite the difficult economic situation, the charity successfully raised £245,428 in the 12month period to 31 December 2024 (2023: £380,761). Of the total income, £93,224 was from donations and grants, and £149,742 was from charitable activities. Of the total income £134,888 was restricted.

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MEDICAL AID FILMS LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Total expenditure for the year was £226,413 (2023: £494,668) including £212,244 (2023: £412,552) on charitable activities, of which £123,690 (2023: £146,824) was restricted. As of 31 December 2024, the total reserves carried forward were £205,894 of which unrestricted reserves were £163,804 (2023: £142,130).

The charity’s policy is to hold no less than three months unrestricted funding and ideally six months in reserve which is between £56,603 to £113,206 The charity’s cash reserves are managed well to meet expenses arising from continuing activities. It is reviewed on a yearly basis.

The charity's ability to develop further continues to be dependent on its ability to develop a diverse funding base across grants, partner-funded work and major donors. The charity continues its strategy for 2021-2024 where finance is at the forefront of any decision made, from aiding strategic decisions on funding and resourcing to developing a full cost recovery model on film production. Trustees are aware of the charity's financial position for the future and continue to monitor it closely.

Future Plans

Looking ahead to 2025–2030, Medical Aid Films is developing a refreshed strategy that builds on our core strengths and looks boldly to the future. Our strategic priorities are:

1. Digital Health Education at Scale

We will continue to expand our training tools and curricula for health educators, using digital platforms to reach more learners and improve the quality of care in underserved settings.

2. Localisation and Equity

We are deepening our investment in local filmmakers, trainers, and storytellers to ensure authenticity, cultural relevance, and sustainability.

3. Innovation with Purpose

We will harness emerging technologies—including AI and mobile-first platforms—to reduce production costs, personalise content, and enhance impact tracking.

4. Preparedness and Resilience

We are exploring opportunities to support fragile and post-conflict settings, particularly in the Middle East, with adaptable and scalable content for rebuilding

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health systems.

5. Evidence and Learning

We will embed robust monitoring and evaluation into every project to ensure datadriven learning, accountability, and continuous improvement.

This new strategy will guide us in responding more effectively to global health needs, ensuring that our films continue to be a trusted, transformative force in the lives of women, children, and health workers worldwide..

Statement of trustees’ responsibilities

The trustees (who are also the directors for the purpose of company law) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees must prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under the company law, the trustees must not approve the financial statements unless they are satisfied that they 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 these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also

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responsible for safeguarding the assets of the company and, hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Disclosure of Information Independent Examiner

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

In preparing this report, the trustees have taken advantage of the small companies’ exemptions provided by the Companies Act 2006.

On behalf of the board of trustees

Sean McDonnell Chair of Trustees

29.08.2025

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Medical Aid Films Limited.

Financial Statements for the year ended 31 December 2024.

Independent examiner’s report to the trustees of Medical Aid Films Limited (‘the Company’)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

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

Since the Company’s gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Accounting Technicians, which is one of the listed bodies.

Medical Aid Films Limited.

Financial Statements for the year ended 31 December 2024.

Independent examiner’s report – continued.

I have completed my examination. I confirm that, other than the above matter of concern, 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

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  1. 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.

Signed:

Name

Dated : 29.08.2025

Andrew Wells Counterculture Partnership LLP

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Medical Aid Films Limited

Statement of Financial Activities (including the income and expenditure account)

For the year ended 31 December 2024

Note
INCOME FROM:
Donations and legacies
2
Charitable activities:
- Film production and distribution
4
Investments
Other income
Total income
EXPENDITURE ON:
Raising funds
5
Charitable activities:
5
- Film production and distribution
Total expenditure
Net income/ (expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Prior Year Adjustment
Total funds carried forward
14		 Unrestricted
Funds
£
93,224
14,854
2,462
110,540
14,169

88,554
102,723

7,817
13,857
21,674
142,130
163,804		 Restricted
Funds
£
134,888
134,888
123,690
123,690

11,198
(13,857)
(2,659)
44,748
1
42,090		 2024
Total
2023
Total
£
£
93,224
314,173
149,742
61,815
-
-
2,462
4,773
245,428
380,761
14,169
82,116

212,244
412,552
226,413
494,668
19,015
(113,907)
-
-
19,015
(113,907)
186,878
300,785
1
205,894
186,878

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 14 to the financial statements.

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Medical Aid Films Limited

Balance Sheet

Company No 06296236 (England and Wales)

As at 31 December 2024

Note 2024 2023
£ £
Fixed Assets:
Tangible assets 10 - -
Total fixed assets - -
Current assets:
Debtors 11 - 11,899
Cash at bank and in hand 209,770 182,406
Total current assets 209,770 194,305
Liabilities:
Creditors: amounts falling due within one year 12 (3,876) (7,427)
Net current assets 205,894 186,878
Total assets less current liabilities 205,894 186,878
Total net assets 13 205,894 186,878
Charity Funds:
Restricted funds 14 42,090 44,748
Unrestricted funds
General funds 163,804 142,130
Total unrestricted funds 14 163,804 142,130
Total charity funds 205,894 186,878

Under section 454 of the Companies Act 2006 on a voluntary basis, the trustees can amend these financial statements if they subsequently prove to be defective.

For the year ending 31st December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to micro-entities.

No members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the microentity regime.

Approved by the trustees on 29.08 2025 and signed on their behalf by:

Sean McDonnell Chair of Trustees

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Medical Aid Films Limited

Statement of Cash flows

As at 31 December 2024

Note
Cash flows from operating activities
15
Net cash provided by/(used in) operating activities
Cash flows from investing in:
Dividends, interest and rents from investments
Purchase of fixed assets
Net cash provided by/(used in)investing activities
Net cash provided by/(used in) operating activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
16		 2024
£
27,364
-
-
27,364
182,406
209,770
209,770		 2023
£
(112,929)
-
-
(112,929)
295,334
182,406
182,406

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Medical Aid Films Limited

Notes to the financial statements For the year ended 31 December 2024

1. Accounting policies

a) Basis of accounting

The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Charitable Company is a public benefit company for the purposes of FRS 102 and therefore the Charity also prepared its financial statements in accordance with the 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 (The FRS 102 Charities SORP), the Companies Act 2006.

b) Going concern

The trustees have assessed the charity’s ability to continue as a going concern and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of the approval of these financial statements. In particular, the trustees have considered the charity’s forecasts and projections and have taken account of pressures on general income. After making enquiries, the trustees have concluded that there are reasonable expectations that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

c) Income

All income that become available to the Charity are included in the statement of financial activities (including the income and expenditure account) (‘the SOFA’) as soon as receivable. Gifts and intangible income are included in the period in which they are received and valued at a reasonable estimate of the value of the gift or service received.

Bank interest received is attributed to Unrestricted Funds at the year-end date.

d) Expenditure

Expenditure is allocated to the particular activity where the cost relates directly to that activity. Support costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time, of the amount attributable to each activity.

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Medical Aid Films Limited Notes to the financial statements For the year ended 31 December 2024

The charity has reviewed expenditure in the year and has allocated support costs as following:

2024 2023
Raising funds 25% 25%
Film production and distribution 75% 75%

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Charity to the expenditure.

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Medical Aid Films Limited

Notes to the financial statements For the year ended 31 December 2024

1. Accounting policies (continued)

e) Irrecoverable value added tax

VAT on purchases and expenses irrecoverable under the regulations dealing with exempt organisations has been charged against the activity for which the expenditure was incurred.

f) Funds

The funds are segregated between:

Restricted funds – monies set aside for particular awards or purposes in accordance with the instructions of the donor or the terms of an appeal. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds – undesignated monies retained that provide the working capital to enable the Trustees to carry out the charitable activities or designate for a particular activity.

g) Tangible fixed assets

Tangible fixed assets are capitalised at cost where the purchase price exceeds £100. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The annual rates in use are as follows:

Plant and machinery 20% straight line

h) Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to the SOFA.

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Medical Aid Films Limited

Notes to the financial statements For the year ended 31 December 2024

1. Accounting policies (continued)

i) Pension contributions

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in independently administered funds. The pension cost charge represents contributions payable under the scheme by the charity to the fund. The charity has no liability under the scheme other than for the payment of those contributions.

j) Critical accounting estimates and areas of judgement

In the view of the trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

k) Other financial instruments

● Cash and cash equivalents

Cash and cash equivalents include cash at bank and in hand and short-term deposits with a maturity date of three months or less.

● Debtors and Creditors

Debtors and creditors receivable or payable within one year of the balance sheet date are carried at their transaction price. Debtors and creditors that are receivable or payable in more than one year and not subject to a market rate of interest are measured at the present value of the expected future receipts or payment discounted at a market rate of interest.

l) Operating currency

The operating currency of the charity is Pound Sterling and the monetary amounts in the accounts are rounded to the nearest pound.

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Medical Aid Films Limited

Notes to the financial statements For the year ended 31 December 2024

2. Income from donations and legacies

Donations and grant income
Donations in kind (note 3)		 Unrestricted
£
85,194
8,030
93,224		 Restricted
£
-
-
-		 2024
Total
£
85,194
8,030
93,224		 2023
Total
£
116,217
197,956
314,173

3. Donations in kind

. Donations in kind
Professional services
IT software
Fundraising event costs
Provision of office space
Bookkeeping and payroll
Business Development
Advertising/Marketing		 Unrestricted
£
-
-
950
-
-
1,080
6,000
8,030		 Restricted
£
-
-
-
-
-
-
-		 2024
Total
£
-
-
950
-
-
1,080
6,000
8,030		 2023
Total
£
119,697
720
150
3,488
200
-
73,701
197,956

4. Income from charitable activities

Film production and distribution
Total income from charitable activities		 Unrestricted
£
14,854
14,854		 Restricted
£
134,888
134,888		 2024
Total
£
149,742
149,742		 2023
Total
£
61,815
61,815

5. Charitable expenditure

Cost of raising Film production Support 2024 2023
funds and distribution costs Total Total
£ £ £ £ £
Staff costs (Note 6) 6,444 23,987 3,580 34,012 117,302
Cost of raising funds
Fundraising expenditure - -
Fundraising consultancy - -
PR literature and brochures - -
Direct costs
Film production and distribution 132,962 132,962 67,294
Other direct film costs 32,077 32,077 82,858
Medical expertise - -
Indirect and support costs
Office rent and expenses - - 8,288
Telephone - - -
Marketing & Advertising 6,000 6,000 73,870

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Medical Aid Films Limited

Notes to the financial statements For the year ended 31 December 2024

Research and Data
Website and IT costs
Insurance
Bank charges
Bookkeeping and payroll
Legal and professional
Governance costs
Conference attendance
Foreign currency loss
Recruitment cost
Staff training
Sundry
Depreciation
Support costs
Total charitable expenditure		 6,444
7,725
14,169
189,071
23,174
212,244		 -
4,485
998
523
7,653
167
1,790
-
44
299
16
5,388
-
30,898
(30,898)
-		 -
4,485
998
523
7,653
167
1,790
-
44
299
16
5,388
-
226,413
-
226,413		 45,707
7,456
2,204
607
4,384
2,100
6,174
-
-
182
37,995
37,360
887
494,668
494,668

6. Staff costs

. Staff costs
Salaries and wages
Social security costs
Pension costs
Volunteer costs
Allocated to:
Cost of raising funds
Film production and distribution
Support costs
Governance costs		 2024
£
33,565
1,047
1,038
152
35,802
6,444
23,987
3,580
1,790
35,802		 2023
£
112,044
7,010
4,421
123,476
22,226
82,729
12,348
6,174
123,476

No employee received emoluments of more than £60,000 in the year (2023: no employee).

Key management personnel include Trustees and Chief Executive, the total employee benefits including pension contributions of the key management personnel were £34,878 (2023: £123,475). Other key management personnel, not on PAYE include Head of Productions and Operations and Head of Research, Monitoring, Evaluation and Learning.

7. Pension obligations

The charity makes contributions to a NEST pension scheme. Employee and Employer contributions amounted to £1,038.26 (2023: £14,210.95). At the year end, there were no contributions outstanding (2023: none). The assets of the scheme are invested and managed independently of the finances of the Charity.

8. Related party transactions

There are no related party transactions to disclose for 2024 (2023: none).

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Medical Aid Films Limited

Notes to the financial statements For the year ended 31 December 2024

9. Net incoming resources for the year

This is stated after charging:

2024 2023 Depreciation 887

The Trustees do not receive reimbursement for expenses incurred in attending meetings. No remuneration is paid to Trustees.

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Medical Aid Films Limited

Notes to the financial statements For the year ended 31 December 2024

10. Fixed assets

Cost
At the start of the year
Additions
Disposal during the year
At the end of the year
Depreciation
At the start of the year
Charge for the year
Written off during the year
At the end of the year
Net book value
At the end of the year
At the start of the year
1. Debtors
Accrued income
Debtors
Prepayments		 Tangible assets
Project
equipment
Film and office
equipment
£
£
-
13,539
-
-
-
-
13,539
-
(13,539)
-
-
-
(13,539)
-
-
-
13,539
2024
£
-
-		 Tangible assets
Project
equipment
Film and office
equipment
£
£
-
13,539
-
-
-
-
13,539
-
(13,539)
-
-
-
(13,539)
-
-
-
13,539
2024
£
-
-
Project
equipment		 Total
£
-
-
-
-
-
-
-
-
-		 £
13,539
-
-
13,539
(13,539)
-
(13,539)
-
13,539
2023
£
11,899
11,899

11. Debtors

All debtors above, with the exception of prepayments, are financial instruments and are measured at settlement value.

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Medical Aid Films Limited

Notes to the financial statements For the year ended 31 December 2024

12. Creditors: amounts falling due within one year

Trade creditors
Taxation and social security
Other creditors
Accruals		 2024
£
2,489
-
787
600
3,876		 2023
£
5,595
1,452
380
7,427

All creditors above, with the exception of accruals, are financial instruments and are measured at settlement value. Included in other creditors are amounts owed to the pension scheme.

13. Analysis of net assets between funds

Tangible fixed assets
Net current assets/liabilities
Net assets at the end of the year		 Restricted
funds
£
-
42,090
42,090		 Unrestricted
funds
£
163,804
163,804		 Total
funds
£
205,894
**205,894 **

14. Movement in funds

2024
Restricted funds:
Film production and distribution
Total restricted funds
Unrestricted funds
General funds
Prior Year Adjustment
Total unrestricted funds
Total Charity funds		 Balance at
01/01/2024
£
44,749
44,749
142,130
-
142,130
186,879		 Incoming
Resources
£
134,888
134,888
110,540
110,540
245,428		 Resources
expended
£
(123,690)
(123,690)
(102,723)
(102,723)
(226,413)		 Transfers
£
(13,857)
(13,857)
13,857
13,857
-		 Balance at
31/12/2024
£
42,090
42,090
163,804
-
163,804
205,894

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Medical Aid Films Limited

Notes to the financial statements For the year ended 31 December 2024

Restricted funds:

List of Restricted Funds as at Dec 2024

Fund Name Balance at 31/12/2024
CIFF £3,484
THET £33,606
Zambia Reproductive Health Toolkit £5,000
TOTAL £42,089

15. Reconciliation of net income to net cash from operating activities

Net income/(expenditure) for the reporting period
Depreciation charges
Dividends, interest and rent from investments
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Prior year correction
Net cash provided by/(used in) operating activities		 2024
£
19,015
-
0
11,899
(3,551)
27,364

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Medical Aid Films Limited

Notes to the financial statements For the year ended 31 December 2024

16. Analysis of cash and equivalents

Cash in hand
Total cash and cash equivalents		 At 01/01/24
182,406
182,406		 Cash flows
27,364
27,364		 Other changes
-		 At 31/12/24
209,770
209,770

17. Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1. At 31 December 2024 there were 1 (4 in 2023) members of staff (Staff being made up of those on payroll contracts).

18. Controlling party

There is no single ultimate controlling party.

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