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2024-03-31-accounts

Registered Company Number 07787718 (England & Wales) Registered Charity Number 1144562

Trustees’ Annual Report and Accounts For the year ended 31[st] March 2024

2 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Contents

3 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Chairman’s statement and annual review

Professor Duncan Macrae, Chairman of the Board of Trustees

The past twelve months have seen very significant achievements as well as significant challenges. Our volunteer neonatal and newborn resuscitation teams have been at the forefront of efforts to expand the European Resuscitation Council’s Newborn Life Support (NLS) program across Vietnam. Their dedication has also advanced our neonatal postgraduate teaching, helping to improve outcomes for premature and sick babies.

A highlight for me this year has been the measurable impact of our neonatal postgraduate training program. This program over the past nine years has contributed to improved survival rates for preterm and critically ill babies at major hospitals in Hanoi and Da Nang. It is inspiring and encouraging to see hospitals in central and southern Vietnam seeking our training. This training addresses the deficit of specialist neonatal education in Vietnam.

The evolving regulatory framework for INGOs in Vietnam, coupled with economic challenges in some sectors, has underscored the importance of forward planning. In response, we have supported the establishment of a Vietnamese NGO, the Center for the Support of the Development of Maternal and Neonatal Care in Vietnam (SSVN) that will work alongside us, drawing on UK expertise and funding. This partnership is a step toward strengthening our existing collaborations and building a foundation for future programs.

This year we also completed a training needs analysis of midwives’ perceptions of their continuous professional development in providing respectful intranatal maternal care. This included the validation and translation of the Birth Satisfaction Scale-Revised (BSSR), an internationally recognized tool for measuring postpartum women’s birth satisfaction. These initiatives, developed in collaboration with Edinburgh Napier University, were published in Nurse Education Today and the Journal of Reproductive and Infant Psychology. We are proud to lead in advancing respectful midwifery care.

Looking ahead, our priorities include diversifying income streams and emphasizing the value for money our medical volunteers bring, the value of their time being more than double the total cash spend for running the programmes. We will also maintain our commitment to addressing health inequalities, ensuring our efforts achieve the greatest impact for preterm and sick babies.

4 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Executive Director’s statement

Suzanna Lubran MBE – Executive Director

As we conclude the final year of our current business plan, we look ahead with determination and optimism. Our forthcoming three-year strategy reflects our unwavering commitment to ending preventable newborn deaths in Vietnam. We plan to scale up our programs, maximise their impact, and ensure their sustainability, by supporting the Center for the Support of the Development of Maternal and Neonatal Care in Vietnam (SSVN) to take a leading role in developing programmes to improve care for preterm and sick babies.

Our approach builds on proven solutions, while addressing the persistent challenges that hinder progress in reducing neonatal mortality and morbidity. A key priority is advocating for Newborn Life Support (NLS) training to become mandatory for all healthcare professionals involved in resuscitating newborns. The adoption of standardised, mandatory resuscitation programs globally has played a pivotal role in reducing neonatal mortality. Scaling up the NLS program is essential to providing equitable care at birth for every baby.

I am continually inspired by the transformative feedback from health professionals participating in our NLS training. Comments such as, “this course helped me change incorrect practice,” highlight the life-saving impact of this program. Equally heartening are accounts of successful outcomes where adherence to the NLS algorithm avoided the need for intubation, enabling babies to be placed skin-to-skin with their mothers soon after birth. Sustainability remains a cornerstone of our efforts, with doctors, nurses, and midwives being trained as future instructors to ensure the programme’s long-term success.

Beyond resuscitation, we will continue to advocate for increased healthcare staffing and greater recognition of parents as essential partners in their babies’ care. Current nurse-to-baby staffing levels are inadequate, limiting even the most dedicated nurses’ ability to deliver the highest quality care.

Raising the funds to support our programs has been particularly challenging this year. We are deeply grateful for the steadfast support of our long-standing sponsors, individual donors, and the vibrant sports community. Together, their generosity fuels our mission to give every newborn the chance to thrive.

Ap—

5 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Realising the promise of a life, love, family and achievement for every baby

This report details our progress against our goals, it is a review of our journey, achievements and challenges over the past year.

We hope the report inspires many more people to support our mission to end preventable newborn deaths in Vietnam.

6 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2023

About Newborns Vietnam

Newborns Vietnam is a medical education charity working in partnership with Vietnam’s Ministry of Health and over 150 hospitals to drive fundamental improvements in the country’s maternal and neonatal care systems.

We are committed to reducing neonatal mortality and enhancing the health of newborns and their mothers in regions with high levels of neonatal mortality, particularly in Southeast Asia, with a primary focus on Vietnam.

Our mission is simple yet profound: to “save newborn lives.” We achieve this by bringing international experts to Vietnam to deliver specialist medical education. Our approach goes beyond advocacy; we engage in active, practical partnerships that yield measurable results and support their adoption at a national level, maximising societal benefits. We empower and support healthcare professionals to lead systemic change by adapting British models of training and care systems to suit Vietnam’s context.

We believe that the foundation for saving newborn lives starts with getting the basics right for every mother and baby. Simple yet effective practices—such as skin-to-skin care at birth, early breastfeeding, minimizing unnecessary separation of mother and baby, and maintaining effective hand hygiene—are critical. Through collaborative efforts with our public health partners, we create nurturing learning environments to build capacity and knowledge, supporting excellence in basic maternal and newborn care and advanced neonatal intensive care.

In the past 35 years, Vietnam has made remarkable progress in reducing maternal and infant mortality. However, neonatal mortality and morbidity remain persistent challenges. Vietnam currently lacks a standardized mandatory newborn resuscitation program, a proven intervention that has significantly reduced neonatal mortality worldwide.

Our Newborn Life Support (NLS) program is directly aligned with the Ministry of Health’s goals outlined in the National Action Plan for Children. It supports reducing the infant mortality rate from approximately 15 per 1,000 live births to under 9.5 per 1,000 by 2025 and under 9 per 1,000 by 2030. The NLS course provides comprehensive knowledge and hands-on instruction in the initial resuscitation of newborns, designed for all healthcare workers who may be called upon to resuscitate a baby. This year, we made significant strides in developing a faculty of Vietnamese NLS-trained instructors across Vietnam.

Objectives and activities for the public benefit

Section 17 of the Charities Act 2011 contains a legal requirement that all charities’ aims are for the public benefit. The Charity Commission it its “Charities and Public Benefit’ guidance states that there are two key principles to be met in order to show that an organisation’s aims are for the public benefit.

7 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Regular evaluation of outcome data for babies undergoing intensive care demonstrates the clear and positive benefit our programmes have for thousands of babies, their families and the healthcare professionals who care for them. This is particularly through: the provision of UK specialist neonatal training and our world recognised newborn resuscitation programme, quality improvement projects and audits leading to improvement of practice in neonatal units, highlighting the challenges for neonatal care and solutions to address these through supportive advocacy for the adoption of simple but effective solutions to improve care at birth and the hours thereafter.

The aims of our charity are firstly to advocate for increased policy attention and global funding, secondly to develop interventions aimed at reducing neonatal mortality such as neonatal nursing and clinical training programmes that are suitable for use across Vietnam. We also provide life-saving neonatal equipment, and, in partnership with public health providers, support the development of managed neonatal networks with national and regional centres of excellence. Networks enable cascading of skills and knowledge to healthcare workers in the poorest areas and for those with the least access to medical services.

8 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Implementing our strategy to end preventable newborn deaths

Our 2020–2024 business plan set out an ambitious vision: to deliver direct, tangible outcomes for premature and sick babies and their families. This strategy was informed by 11 years of experience working in Vietnam and deep insight into the systemic challenges within neonatal care. These challenges include a highly theoretical education system, the absence of an organizational framework for designating care in lower-level hospitals, inadequate staffing, poorly maintained equipment, the lack of a safe neonatal transport service, and the absence of mandatory national newborn resuscitation training.

The strategy identified three priority areas that could significantly improve neonatal care outcomes in Vietnam:

The strategy set our aims to achieve the three most important factors identified in the business plan that could improve neonatal care outcomes in Vietnam:

By focusing on these priorities, we are laying the foundation for lasting improvements in neonatal care, ensuring every newborn in Vietnam has a chance to survive and thrive.

9 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Impact in the year – what we did

In 2023-24 we scaled up the Newborn Life Support (NLS), with 428 health professionals from 40 provinces receiving training. We signed new partnership agreements implemented with the National Obstetrics and Gynaecology Hospital, Hanoi, Hue University of Medicine and Pharmacy and Tu Du Hospital, HCM to deliver the roll out of the NLS training nationwide. We launched an NLS scholarship scheme to maximise the participation of doctors, nurses and midwives from the poorest provinces. We delivered neonatal post graduate training for a second cohort of doctors at the National Obstetrics and Gynaecology Hospital, Hanoi and completed the first stage of our respectful midwifery training needs analysis with Edinburgh Napier University with four hospitals.

Newborn Life Support (NLS) – Achievements 2023-24

NLS headline achievements at March 2024:

  - **3 New Partnerships for delivery of NLS**

NLS Training

10 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

NLS Training

Launch of the NLS Scholarship Scheme at the British Consulate in Ho Chi Minh City

11 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Signing of Scholarship Agreement between Newborns Vietnam and Hue University of Medicine and Pharmacy.

NLS Candidates receiving NLS Scholarships

NLS Candidates receiving CME Certificates

12 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Strategy Goal 1: Neonatal post graduate training for junior doctors

Our UK neonatal consultants delivered our neonatal post graduate training programme for neonatal doctors working within the neonatal intensive care unit at National Obstetrics and Gynaecology Hospital, and Vietnam National Children’s Hospital, both in Hanoi.

The course is adapted from the UK Royal College of Paediatrics and Child Health Level 1 curriculum. The course is taught by UK Tertiary Level NHS Neonatal Consultants. Nine doctors were enrolled, nine doctors completed the course.

The primary objective of following a competency-based curriculum is to translate theory into practice, thereby providing doctors with excellent clinical knowledge and skills which could be used in their everyday practice. The overall aim is to foster a good clinical approach to each baby, an ability to initiate appropriate care and to formulate individual management plans logically and safely.

The doctors on the course were assessed continuously using a variety of methods including case-based discussion (CBD), miniClinical Examination (miniCex) and direct observation of practical procedures (DOPS). All assessments were entered into each doctor’s personal e-portfolio, which was a record of his/her training journey. The doctors were also expected to make personal entries into two sections of their e- portfolio including reflections on their practice, seeking best practice to manage a complex/rare problem following a literature search, learning points from formal educational sessions, and records of their practical skills. This could be considered as an introduction to future continuing professional development.

Over the course of the training programme there was clear evidence of progress and increasing confidence in the ward round presentations. The doctors were inquisitive and eager to learn with active engagement in discussions and respectful querying and challenging of decisions. English language understanding and confidence in spoken English improved throughout the 10-month training period.

Theoretical knowledge was good; however, developing a systematic approach took more time to evolve and will require ongoing consolidation and development as the second Level 1 course progresses.

The Quality Improvement Projects were a success and highlighted areas of practice to improve on, chosen by the doctors themselves.

Formal assessment of all the doctors was undertaken at completion of the Level 1 course. This comprised two written papers (testing the application of knowledge and skills in different clinical scenarios), the presentation of an audit or quality improvement project, an objective structured clinical examination (OSCE), a Viva and an assessment of their e-portfolio – marked according to pre-set criteria. The overall pass mark was set at 60%.

13 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

All doctors passed the exam with very good marks, which were shared with the Director Board. The average mark for this cohort was 79%.

Level 1 Examination Results

Graduation Ceremony for Doctors receiving their Level 1 Certificates.

14 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Strategy Goal 2: Empowering midwives

Midwives and clinical managers from Tu Du, Hung Vuong Hospitals, in Ho Chi Minh City, and Hanoi Obstetrics and Gynaecology Hospital and Dong Anh and Gia Lam General Hospitals in Hanoi, participated in a training needs analysis carried out by Edinburgh Napier University (ENU) during the period April – May 2023, and 200 women participated in the validation for Vietnam of the 10-item Birth Satisfaction ScaleRevised (BSS-R). The BSS-R is a quick and easy survey instrument recommended by the International Consortium for Health Outcome Measures as the tool of choice for measuring women’s birth satisfaction.

A validated version of the Vietnamese-BSS-R was approved on 9 April 2024 and published as an open access validation paper the reference below:

MacVicar, S., Jordon, A., Vu, H., Tran, H.N., Greig, Y., Thi Tuyet Nguyen, H., Norris, G., Martin, C.R, Hollins Martin, C.J. (2024). Translation and validation of Vietnamese version of the Birth Satisfaction Scale-Revised (BSS-R). Journal of Reproductive and Infant Psychology. 1-14. https://doi.org/10.1080/02646838.2024.2338176

The training needs analysis assessed the continuous professional development (CPD) requirements of the four hospitals. Tu Du and Hung Vuong Hospitals midwifery workforce confirmed their commitment to engage with the development of a Respectful Maternal Care (RCM) continuous professional development (CPD) education programme in 2025. The training needs study paper was published in Nurse Education Today in May 2024.

Strategy Goal 3: National Newborn Life Support resuscitation programme

Since the Ministry of Health’s Department of Science, Technology Training’s approval of the European Resuscitation Council’s Newborn Life Support (NLS) as the single programme for Vietnam to be taught by UK/EU instructors until Vietnam achieves a fully qualified faculty of instructors, we have made good progress in rolling out the NLS program nationwide.

Vietnam has made remarkable progress over the past 35 years in reducing maternal and infant mortality. However, despite these achievements, neonatal mortality and morbidity remains a persistent challenge in the health system.

Birth asphyxia remains the leading cause of death, brain damage, autism, ADHD, seizures, and cerebral palsy. For babies who do not breathe at birth, every second can mean the difference between life, death, or disability. For those who survive, 80% will face lifelong health challenges, placing enormous financial and emotional burdens on families, communities, and society. The adoption of a national standardised mandatory resuscitation programme has contributed significantly to reduction in neonatal mortality worldwide.

15 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

By bringing UK newborn resuscitation instructor to Vietnam to teach an internationally recognised newborn resuscitation course we are empowering health professionals with critical skills to save babies’ lives. Our UK Newborn Life Support (NLS) instructors teach doctors, nurses, and midwives to master newborn resuscitation techniques using lifelike manikins and real-life scenarios. These hands- on simulations are not just lessons—they are lifesavers. Every trained professional will go on to save thousands of lives and, in turn, become future trainers, multiplying the impact across generations.

The timeline for an independent Vietnamese NLS faculty for four NLS course is late 2025. In 2023 identified a three new partners as potential European Resuscitation Council course centres and signed new partnership agreements with the National Obstetrics and Gynaecology Hospital, Hanoi, Hue University of Medicine and Pharmacy and Tu Du Hospital, Ho Chi Minh City, together with Vietnam National Children’s Hospital we delivered 12 NLS courses to 354 health professionals in 33 provinces and 15 fully trained as instructors, and a further 15 undergoing training as instructors.

To maximise participation of health professionals from the poorest provinces, Newborns Vietnam has established an NLS Scholarship Scheme to meet the cost of education materials, travel and accommodation. It was pleasing to see candidates from many central highland mountainous provinces participating in the March 2024 NLS course .

Strategy Goal 4: Neonatal network

The neonatal managed network set up to ensure that hospitals providing different types of neonatal care worked closely together, reduce unnecessary transfers and overcrowding at central hospitals. The lack of central hospital support and resources at the majority of the local hospitals the managed network as envisaged has had limited impact. All the hospitals have benefitted from the equipment we donated and from the NLS training. One of the hospitals is on course to achieve designation from Ministry of Health as a Centre of Excellence for breast feeding. The lack of a safe transport system remains a major factor in poor outcomes. The development of our simple low-cost baby transporter trolley system is progressing, and we expect to handover the first units in mid 2025.

16 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Fundraising

This year presented significant challenges in raising the funds necessary to support our programs. These challenges arose amidst the introduction of a new regulatory framework for foreign NGOs and economic difficulties in certain sectors.

In response, we focused on fostering strong connections with our supporters, ensuring they understood the tangible impact their generosity has made. We strive to make every supporter feel valued, connected to our mission, and proud of the achievements their contributions have enabled.

Without the commitment and generosity of our many partners, none of this year’s successes would have been possible. As we look ahead, we remain committed to strengthening existing partnerships while actively cultivating new ones. We will pursue innovative initiatives to enhance our visibility and secure the funding needed to advance our vital mission of saving newborn lives.

Newborns Vietnam runout at BIM Group Phu Quoc Ironman.

17 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Next year: our targets for 2024-2025

In the year ahead there will be new challenges as we address the full impact to changes to the regulatory framework in Vietnam for foreign non-governmental organisations, develop our three year business plan and support the development of SSVN to work with us at a local level to carry our mission forward.

Our aim remains to achieve a self-sustaining Vietnamese faculty of Newborn Life Support (NLS) instructors for the north, south and centre of Vietnam by the end of 2025 and a Vietnamese Generic Instructor Course (GIC) faculty by 2026.

In partnership with SSVN will continue to roll out the NLS programme across the country, supporting the four Vietnamese ERC approved course centres to plan and lead the ongoing delivery of NLS training in Vietnam.

We will encourage and support our partner hospitals to develop their vision to deliver change with the goal of improving neonatal outcomes and to foster a culture for improvement. We will promote setting up of Perinatal teams - obstetricians, midwives, neonatologists and neonatal nurses, a multi-disciplinary “bottom-up” approach to quality improvement. Our teaching will focus on identifying the barriers to change to develop a realistic road map with clear goals.

Caring for sick babies is challenging for parents, families and healthcare teams in all countries. In Vietnam there can be many barriers which prevent parents from being with their baby. Parents are not visitors. Babies have the very best long-term developmental outcomes if their parents are able to be partners in delivering their baby's care on the neonatal unit. COVID adversely impact progress in this important area, we will redouble our efforts to encourage neonatal units to ensure that every mother and father have access to their sick baby.

We will use the next phase of respectful midwifery programme to deliver a programme to develop compassionate respectful care at birth.

18 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Legal and administrative information

Charity name

Newborns Vietnam

Charity registration number

1144562

Company registration number

7787718

Legal Status

The organisation is a charitable company limited by guarantee and as such is governed by its Memorandum and Articles of Association. Each member is liable to contribute a sum not exceeding £10 in the event of the charity being wound up.

Registered company office

75 Maygrove Road, London NW6 2EG

Bankers

Barclays Bank 38 Islington Green London N1 8EH

Vietcombank 140-142 Le Loi Street Danang City Vietnam

Auditors

Goldwins Limited Chartered Accountants 75 Maygrove Road London NW6 2EG

Solicitors

Hogan Lovells International LLP 38th Floor, Bitexco Financial Tower 2 Hai Trieu, District 1 Ho Chi Minh City Vietnam

19 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Chairman of the board of trustees

Dr Duncan Macrae

Trustees

Mr Nguyen Long (resigned on 25 January 2024) Mrs Suzanna Lubran MBE (Executive Director) Mr Tien Hoanh Nguyen Mr Desmond Poon, Mr Martin Reimann (resigned in 2024/25) Ms Thi Khanh Dung Khu (resigned on 1 October 2023) Mr John Nicholas Robinson Ms Samantha Campbell Mr Bang H Trinh

Charity contact details

Newborns Vietnam Apartment 3, 35 St. Paul’s Square, Birmingham B3 1QX Telephone: 01392 770 108 Email: info@newbornsvietnam.org Website: www.newbornsvietnam.org

20 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Structure, governance and management

Governing document

Newborns Vietnam is registered as a charity with the UK’s Charity Commission and is a company limited by guarantee, incorporated in England and Wales on 26[th] September 2011 and governed by its Memorandum and Articles of Association dated 15[th] September 2011.

Newborns Vietnam is also licensed by the People’s Aid Co-ordinating Committee (PACCOM) of the Vietnam Union of Friendship Organisations (VUFO), to operate as an International Non-Governmental Organisation in Vietnam.

Management

Members of the company elect a voluntary Board of Trustees (whom are also known as Directors), to be responsible for the overall governance and direction of the charity. Trustees are selected by the Board with regard to their suitability for the role, with the skills and experience to support our organisational growth, ensure good governance, transparency and provide highly specialist medical knowledge.

The Board currently has nine Trustees, including a Chairman and Treasurer. Typically, the full Board meets four times a year, with additional meetings held by specialist committees, currently comprising a Medical, Education and Finance, each of which is under the direction of two or more Trustees.

The day-to-day management of the charity’s programmes are delegated to the Executive Director and are delivered in accordance with the approved delivery plan and annual budget.

21 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Our vision and values

Our vision is a world where there are no preventable deaths of newborn infants, where every birth is celebrated, and mothers and babies survive and realise their full potential. We are determined to do more to stop babies from dying the day they are born, or in days after their birth.

We are determined advocates working to raise awareness of neonatal mortality and advancing solutions informed by research and our direct experience. Our work is guided and informed by our commitment to getting the basics of newborn care right for every baby.

As an organisation we have a single-minded vision, and we act on it every day with commitment and passion. We work as one determined and ambitious team to end preventable newborn deaths in Vietnam.

22 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Thank You

We greatly appreciate and thank our strategic partners, UK medical and nursing volunteers, companies, athletes, and the thousands of individuals for supporting us through another challenging year! Each and every donation is making a difference to the life chances of newborns in Vietnam.

Alba Spa Hotel, Alchemy Asia, British Chamber of Commerce, Chops, BIM Group, British Embassy Hanoi, British Consulate HCM, Doan Ket International, Edrington, Empire City, Tony Foster, Gaw Capital, Grant Thornton, Greenhat, Harbour Energy, Hogan Lovells International LLP, Hong Ngoc Hospital, Kind Heart Foundation, KMS Solutions. KMS Technology, Maestoso, Melia VinPearl Hue, Craig Martin, Ms Jady, MTTS, NRE Group, Purple Asia, Regna, Renaissance School, Staff Exeter Neonatal Unit, Dominic Scriven, S Commerce, Sioux HighTech Software, Sunrise Events, Swire Long Lunch, Topas Travel, J Van Mars Foundation, VietBay, VNG Corporation, WINK Hotels, Zoomations and all the other companies and organisations who have supported us with finance and in-kind resources.

Ken Atkinson, Amy Bennett, Susan Blake, Anne Bulgar, Emma Carter, James Cherry, Fraser Christie, Warrick Cleine, Alex Crane, Lauren Crispin, Nam Dao Phuong, Tuyen Doan, Gaston Fernandez, Sara Forde, Tony Foster, Tram Le, Duncan Macrae, Leigh Martens, Victoria Martin, Huynh Nguyen, Gloria Pantling, Hayley Parnell, Jan Peat, Thomas Siese, Sam Snellgrove, Chloe Stephens, Khuong Su, Phuong Thy Lan, Maxine Valpy, Elfie Vietnam, Natasha Webb and all the anonymous supporters and donators.

23 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Financial Review

After successfully emerging from the restrictions of COVID in 2022/23, the Charity’s level of operations and finance in 2023/24 in some ways follow on from last year, however in other ways they have changed.

Firstly, the proportion of spend is similar, with two-thirds (65.3%) of spend being on training and development programmes (compared to 74.3%. in 2022/23), and approaching a third (32.6%) of spend being on medical equipment and consumables (compared to 20.3% in 2022/23), the remainder being in fundraising activities (2.1% of spend compared to 5.4% in 2022/23).

However, the overall level of spend has reduced by nearly 24% from £547k in 2022/23 to £418k in 2023/24. This is primarily due to the new local NGO, the Center for the Development of Maternal and Neonatal Care in Vietnam (SSVN) taking on responsibilities for programmes that previously were entirely managed by Newborns Vietnam.

As last year’s Financial review anticipated, income has fallen in 2023/24, reducing from £547k in 2022/23 by 53% to £215k. This is primarily the result of the regulatory change in November 2022 under which local corporate sponsors are unable to donate to foreign NGOs operating in Vietnam.

The annual deficit for 2023/24 is £203k (compared to £89k in 2022/23, meaning that the Newborns Vietnam has resources of £442k to commence the year 2024/25, so as in previous years, the charity is in a strong financial position to deliver its currently planned activities in the year ahead.

2024/25 will be an important year for the charity, as it moves towards completion of the activities set out in its 5 Year Business Plan (2020 -2024) and develops its plans for the future.

----- Start of picture text -----
INCOME 2023 - 2024 EXPENDITURE 2023 - 2024
Fundraising
Events Equipment Training &
£36,390 Programme Development
16.9% £136,277 Programmes
32.6% £272,776
65.3%
Other
£2,683
1.3%
Donations Fundraising
£176,066 £8,727
81.8% 2.1%
e0e
Reserve Fund
----- End of picture text -----

24 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Reserve Policy

The charity’s trustees have agreed that its reserve policy requires the retention of sufficient financial resources necessary to meet our legal obligations resulting from a closure of the organisation over a three-month period. The calculated sum includes; the gross cost of staff (if any) for two months and an allowance for redundancy, a set sum based on the general running costs budget for small contractual commitments, and reasonable allowances for the termination of any large (over £3,375 per annum) contracts that are held. The allowance is reviewed at least on a quarterly basis, or upon the taking on of any new large contractual commitment.

25 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Trustees’ statement and responsibilities

The trustees (who are also directors of Newborns Vietnam for the purposes of company law) are responsible for preparing the Trustees' Report (incorporating the directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

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 the group] and of the income and expenditure of the charitable [company/group] for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for maintaining proper accounting records which 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 responsible for safeguarding the assets of the charitable company [and the group] and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

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.

Approval

This report was approved by the Board of Trustees on 27[th] January 2025 and signed on its behalf by:

Dr Duncan Macrae, Interim Chairman of the Board of Trustees

26 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Independent auditor's report to the members and trustees of Newborns Vietnam

Opinion

We have audited the financial statements of Newborns Vietnam (the ‘charitable company’) for the year ended 31 March 2024 which comprise the statement of financial activities, balance sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorʼs responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRCʼs Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

27 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Other information

The other information comprises the information included in the trustees’ annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

28 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Responsibilities of the trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

29 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of noncompliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our Report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

A …………………………………… Wn ony Epton

Anthony Epton (Senior Statutory Auditor) for and on behalf of Goldwins Limited Statutory Auditor Chartered Accountants 75 Maygrove Road, West Hampstead, London NW6 2EG

Date: 27 January 2025

30 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Statement of financial activities (incorporating income and expenditure account) For the year-ended 31st March 2024

Unrestricted Restricted Total Total
funds funds 2023/24 2022/23
£ £ £ £
Income from:
Donations
(Individual & Corporate) 124,740 51,326 176,066 382,948
Other trading activities 5 36,390 - 36,390 75,689
Investments (Bank interest) 2,683 - 2,683 1,534
Total income 163,813 51,326 215,139 460,171
Expenditure on:
Raising funds 6 8,727 - 8,727 31,375
Charitable activities 7 349,775 59,278 409,053 515,367
Total expenditure 358,502 59,278 417,780 546,742
Net (expenditure) before
transfers
(194,689) (7,952) (202,641) (86,571)
Transfer between funds (8,755) 8,755 - -
Other recognised gains /
(losses)
Foreign Exchange gains /
(losses)
3,087 - 3,087 (2,247)
Net Movement in funds (200,357) 803 (199,554)
(88,818)
Balance brought forward 591,858 49,628 641,486 730,304
Total funds carried forward
13 391,501 50,431 441,932 641,486

31 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Balance sheet at 31[st] March 2024

Unrestricted
Funds
Restricted
Funds
2023/24 2022/23
£ £ £ £
Current assets
Stocks10 10 2,500 - 2,500 3,924
Debtors and prepayments 11 172 - 172 7,546
Cash at bank and in hand 395,809 50,431 446,240 683,908
398,481 50,431 448,912 695,378
Creditors
Amounts falling due in one year 12 (6,980) - (6,980) (53,892)
Net current assets 391,501 50,431 441,932 641,486
Funds 13
Unrestricted funds 391,501 591,858
Restricted Funds 50,431 49,628
Total funds 441,932 641,486

The financial statements have been prepared under the historical cost convention, and in accordance with the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Approved by the trustees on 27[th] January 2025 and signed on their behalf by:

wGe |

………………………………………………………………..

John Nicholas Robinson – Trustee

Company registration no. 07787718

The attached notes form part of the financial statements.

32 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Notes to financial statements for the year ended 31st March 2024

1 Accounting policies

Basis of preparation

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred. Income received in advance for the provision of specified service is deferred until the criteria for income recognition are met.

Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

33 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity’s programmes and activities. These costs have been allocated to expenditure on charitable activities.

Resources expended

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.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowances for absolute and slow-moving items.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

Further explanation of the nature and purpose of each fund is included in these notes to the financial statements.

34 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

2 Detailed comparatives for the statement of financial activities

Incoming from:
Donations (Individual & Corporate)
Activities for generating funds
Investments (Bank interest)
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income / (expenditure) before
transfers
Other recognised gains /(losses)
Foreign Exchange gains /(losses)
Transfer between funds
Net movement in funds
Balance brought forward
Total funds carried forward
Unrestricted
funds
Restricted
funds
Total
2022/23
£
£
£
271,118
111,830
382,948
75,689
-
75,689
1,534
-
1,534
348,341
111,830
460,171
31,375
-
31,375
373,986
141,381
515,367
405,361
141,381
546,742
(57,020)
(29,551)
(86,571)
(2,247)
-
(2,247)
(44,419)
44,419
-
(103,686)
14,868
(88,818)
695,544
34,760
730,304
591,858
49,628
641,486

3 Exchange Rates

Exchange rate of Vietnam Dong to Pounds Sterling are those quoted as the transfer rate by the Vietcombank (Joint Stock Commercial Bank of Vietnam) for the day given at the bank headquarters.

4 Trustee Remuneration and benefits.

There were no trustees’ renumeration or other benefits for the period ending 31[st] March 2024. There were no trustees’ expenses paid for the period ended 31[st] March 2024, other than those noted in the related parties note 15.

5

Other trading activities

Other trading activities 2023-24 2022-23
£ £
Fundraising events 36,390 75,689

35 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

6
Cost of generating voluntary income
Fundraising activities
Add Governance costs
7
Charitable activities
Medical staff training
Medical equipment & consumables
Add Governance costs
8
Governance costs
Bank charges
Operational costs
Audit fees
Less: Allocated to fundraising activities
Less: Allocated to charitable activities
9
Analysis of staff cost
(Programme and Finance Staff)
Wages
On-costs
2023-24
2022-23
£
£
5,428
15,906
3,299
15,469
8,727
31,375
2023-24
2022-23
£
£
207,279
302,985
108,402
93,730
315,681
396,715
93,372
118,652
409,053
515,367
2023-24
2022-23
£
£
390
763
92,381
130,058
3,900
3,300
96,671
134,121
(3,299)
(15,469)
(93,372)
(118,652)
-
-
2023-24
2022-23
£
£
63,598
100,030
8,747
1,860
72,345
101,890

None of the employees received employee benefits (excluding employer pension) during the year of more than £60,000 (2023: none).

Staff numbers

The average number of employees (head count based on number of staff employed) during the year was six (2023: six) At the end of the year, there were four employees.

10 Stock 2023-24 2022-23
£ £
Finished goods 2,500 3,924

36 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

11 Debtors 2023-24 2022-23
£ £
Donations receivable 172 7,546
172 7,546
12 Creditors: amounts falling due within one year 2023-24 2022-23
£ £
Training, equipment and operation creditors 6,980 53,796
Other creditors - 96
6,980 53,892
13 Movement in funds in 2023-2024
Net Transfer
At 1.4.23 movement between At 31.3.24
in funds funds
Unrestricted £ £ £ £
- General fund 591,858 (191,602) (8,755) 391,501
Restricted funds
- Midwifery training 34,478 3,362 - 37,840
- Network safe transport system 10,916 (19,671) 8,755 -
- Network medical equipment 4,234 - - 4,234
- NLS training scholarships - 8,357 - 8,357
Sub-Total 49,628 (7,952) 8,755 50,431
Total Funds 641,486 (199,554) - 441,932
Net movement of funds in 2023-2024
Incoming Resources Gains & Movement
resources expended Losses in funds
Unrestricted £ £ £ £
- General fund 163,813 358,502 3,087 (191,602)
Restricted funds
- Midwifery training 36,676 33,314 - 3,362
- Network Safe Transport System - 19,671 - (19,671)
- Network Medical Equipment - - - -
- NLS training 14,650 6,293 - 8,357
Sub-Total 51,326 59,278 - (7,952)
Total Funds 215,139 417,780 3,087 (199,554)

37 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Movement in funds in 2022-2023

14 At 1.4.22
Net
movement in
funds
Transfer
between
funds
At 31.3.23
Unrestricted
£
£
£
£
- General fund
695,544
(59,267)
(44,419)
591,858
Restricted funds
- Midwifery training
-
34,478
-
34,478
- Network Safe Transport System
18,483
(7,567)
-
10,916
- Network Medical Equipment
16,277
(12,043)
-
4,234
- NLS Training
-
(44,419)
44,419
-
Sub-Total
34,760
(29,551)
44,419
49,628
Total funds
730,304
(88,818)
-
641,486
Net movement of funds in 2022-2023
Incoming
resources
Resources
expended
Gains &
Losses
Movement
in funds
Unrestricted
£
£
£
£
- General fund
348,341
(405,361)
(2,247)
(59,267)
Restricted funds
- Midwifery training
34,478
-
-
34,478
- Network safe transport system
-
(7,567)
-
(7,567)
- Network medical equipment
16,643
(28,686)
-
(12,043)
- NLS training
60,709
(105,128)
-
(44,419)
Sub-Total
111,830
(141,381)
-
(29,551)
At 1.4.22
Net
movement in
funds
Transfer
between
funds
At 31.3.23
Unrestricted
£
£
£
£
- General fund
695,544
(59,267)
(44,419)
591,858
Restricted funds
- Midwifery training
-
34,478
-
34,478
- Network Safe Transport System
18,483
(7,567)
-
10,916
- Network Medical Equipment
16,277
(12,043)
-
4,234
- NLS Training
-
(44,419)
44,419
-
Sub-Total
34,760
(29,551)
44,419
49,628
Total funds
730,304
(88,818)
-
641,486
Net movement of funds in 2022-2023
Incoming
resources
Resources
expended
Gains &
Losses
Movement
in funds
Unrestricted
£
£
£
£
- General fund
348,341
(405,361)
(2,247)
(59,267)
Restricted funds
- Midwifery training
34,478
-
-
34,478
- Network safe transport system
-
(7,567)
-
(7,567)
- Network medical equipment
16,643
(28,686)
-
(12,043)
- NLS training
60,709
(105,128)
-
(44,419)
Sub-Total
111,830
(141,381)
-
(29,551)
111,830
(141,381)
-
(29,551)
Total funds
460,171
(546,742)
(2,247)
(88,818)
Analysis of cash and cash equivalents
At 01 April
2023
Cash flows
At 31 March
2024
£
£
£
Cash at bank and in hand
683,908
(237,668)
446,240
Total cash and cash
equivalents
683,908
(237,668)
446,240

38 Newborns Vietnam Trustee's Annual Report and Accounts for the year ended 31[st] March 2024

Cash at bank and in hand
Total cash and cash equivalents
At 01
April
2022
Cash flows
At 31 March
2023
£
£
£
722,475
(38,567)
683,908
722,745
(38,567)
683,908

15 Related party transactions

There were no related party transactions to disclose for the year.