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2022-05-01-accounts

Andean Medical Mission Limited

(A company limited by guarantee)

Charity No. 1145662

Company No. 07603941

Trustees' Report and Unaudited Accounts

30 April 2022

Andean Medical Mission Limited Contents

Pages
Trustees' Annual Report 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Accounts 9 to 15

Page 1

Andean Medical Mission Limited Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 30 April 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 07603941

Charity No. 1145662

Registered Office

8 Densihale Bognor Regis West Sussex PO21 3SE

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

S. Byard P. Gouws B.K. Mcleod G.M. Wood

Accountants

Time Accounts Limited Room 34 Basepoint Business Centre Little High Street Shoreham-by-sea BN43 5EG

OBJECTIVES AND ACTIVITIES

The company is limited by guarantee and its objectives are to relieve sickness and to promote good health of the people of Latin America, in particular but not exclusively in Bolivia by:

Donations, grants and funds have been received to undertake the required work. Equipment and medicine has been purchased from these funds to be used for existing and future missions.

The Mission focuses of providing free ophthalmic surgery for isolated communities living in Bolivia. Our focus has been in the El Beni region where local services are extremely limited.

Page 2

Andean Medical Mission Limited

Trustees Annual Report

The Charity provides training of local doctors and healthcare workers the building up of infrastructure to support the development of local services and the promotion of eye health.

Additionally, the Andean Medical Mission carries out audit and study into some blinding conditions which affect the people of this region in the hope that better understanding will lead to reduction in the number of people becoming blind in the first place.

ACHIEVEMENTS AND PERFORMANCE

The Covid pandemic has had an impact on the work of the Andean Medical Mission, limiting what we have been able to do in lots of ways, but in no way stopping us. During 2021 and 2022, the pandemic provided opportunity for us to save lives through making sure our patients living remotely received Covid19 vaccines to protect them.

We haven't been able to perform eye surgery since the pandemic began. Many reasons obviously, lockdown, the risk of transmitting new Covid strains and an initial lack of vaccine availability in developing countries. The main limiting factor was that in 2021 only about 60% of Bolivians were vaccinated meaning that there was a risk of infection to our patients by holding screening camps where many hundreds of potential patients gather. Also with an 8-day quarantine in place for international visitors on arrival to Bolivia, it was not possible for medical teams to get enough time in field to make a trip viable.

Therefore, this year saw the Andean Medical Mission take on more of a general medical role as we worked hard to vaccinate as many people as we could, to protect against Covid19. Our expertise in reaching remote communities in the hard-to-reach areas without proper road communications proved crucial to the success of the roll out of vaccines.

Getting to some of these communities in the rainy season was a real challenge as well as keeping the medicines at the correct temperatures in villages with no electricity. However, we worked through the difficulties to make sure these people were protected. Over all, we vaccinated or provided vaccines to over 4,000 people. We used the J&J vaccine as it is a single dose making the programme faster and more efficient.

Additionally, we identified and vaccinated 240 children for measles and polio who had been missed by the health system here due to the remoteness of where they lived.

We kept our teams small to reduce the risk of transmission of Covid and continued to focus on training village doctors in managing eye emergencies and setting up a 24-hour emergency mobile phone line for patients and healthcare workers to call when an eye emergency presents.

The problem of unattended trauma (30% of blindness in Beni) was highlighted to us in 2019 when a little girl presented to a village hospital, with a knife wound to the eye. It was 12 days before she was able to access help. The family were poor and local doctors didn’t know what to do, or who to contact that would help for free. We put together a training course on improving communication to speed up access to specialist treatment across the whole of northern Bolivia to prevent this situation from ever occurring again.

We have been traveling all over the Beni teaching and training to this end and it is working well. Our one-day workshop covers a range of traumas, infections, pressure in the eye and many conditions that would typically present in a village setting. We teach the doctors how to spot key disease identifiers, what they can manage safely themselves and how to prepare a patient for the journey to see a specialist. We provide phone numbers of Bolivian specialists and the AMM helpline which is open 24 hours, every day, all year round.

Page 3

Andean Medical Mission Limited

Trustees Annual Report

Our service can provide a diagnosis and treatment plan over the phone and by WhatsApp video meaning that patients can start treatment before they reach a specialist and these few hours are often the difference between retaining vision or going blind.

Since we started training, we have received about numerous calls where we were able to help save vision. There are still many villages in the Beni that we still need to visit and over the next few years we will be delivering and refining the course so that we reach even more doctors and nurses.

We have a collection service in place with ophthalmologists in La Paz who provide sample medicines for us so that we can make sure the villages have a small stock of antibiotics, artificial tears, anti-inflammatory drops and are able to bring down eye pressure if they have a case of suspected high ocular pressure. AMM provide some basic equipment to help with the diagnosis.

Finally, we have kept going with glasses and eye screening. As well as refractive error, we often identify skin tumours, glaucoma and uveitis and diabetic retinopathy all of which we can help with. We can make glasses from -5 to + 5 dioptres and have many ready readers and magnifiers that we give out for low vision.

2022 was also our ten-year anniversary!! It’s hard to believe how time flies.

In summary, we have been very busy and have worked hard to be useful even though AMM’s surgical side has been somewhat on hold. Our take on the last two years is that there has always been something we can do to help.

Our focus will always be on eliminating avoidable blindness - through medicine and surgery, training and supporting Bolivian health professionals, developing services and through early screening and refraction. However, the pandemic has allowed us to be a broader medical mission. To expand our thinking as to other ways we can help to make people’s lives a little easier and a little better and that is a good place for us to be.

FINANCIAL REVIEW

The trustees receive quarterly, half yearly and annual reports on operational and financial matters. These provide a formal check that the charity is performing legally, safely and within its means.

All Trustees have assessed major risks to which the Charity is exposed, in particular those related to the operations and finances of the fund and are satisfied that systems are in place to mitigate exposure.

The charity is in a healthy position despite the slight fall in income as explained above and continues to grow and therefore, the going concern status is appropriate.

POLICY ON RESERVES

Due to the extreme environment, humidity and temperature, the nature of running a mobile eye hospital in the Amazon and the constant movement of equipment, the mission budgets to service equipment regularly and to replace equipment every 5 to 7 years. Reserves are held for these purposes. An estimated £100,000 every 7 years is budgeted for.

Additionally, the trustees have established a policy of maintaining an appropriate level of reserves to enable the adequate function of the charity in order to maximise the charitable work that it carries out. The trustees review the level of reserves at regular intervals as a part of their review of the quarterly, half yearly and annual review of the operational and financial matters reports which they receive.

Page 4

Andean Medical Mission Limited Trustees Annual Report

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Trustees meet a minimum of twice a year, they are responsible for the appointment of the general manager the direction and accountability of the mission and are responsible for the safety of all Andean Medical Mission patients. They have final say on the selection of patients for surgery the surgical protocol and follow up of treatment.

Directors appointments are made through a process of application by the candidate and a review meeting by the directors to assess the qualities and suitability of the applicant before any appointment can be made. The usual security and suitability checks are carried out.

The Andean Medical Mission leadership team is made up of 3 directors who are consultant ophthalmic surgeons. One director who is a specialist in the field of marketing and communications and one director with many years’ experience in running hospital clinics and organising complicated events. The charity employs one full time General manager to oversee the planning of the surgical trips, the adherence to Bolivian Laws and requirements, the training of Bolivian doctors, audit and reporting and the selection and screening of some patients.

The general manager reports to the trustees on all matters relating to the running of the charity as well as the appointment of the medical teams and selection of villages and towns within Latin America within which to work.

In accordance with the Article of Association at every annual general meeting one third of the Trustees, other than the representative Trustees, shall retire from office. Due to the specialist nature of the Medical Director Trustee role, it is permitted for trustees to stand for subsequent re-election. Trustee appointments are recommended by the Trustees holding office, they must show by training and experience that they are professionally able to uphold the aims of the Charity.

The trustees have given due consideration to the Charity Commission's published guidance on the Public Benefit requirement under the Charities Act 2011. No assets were held as custodian trustee during the reporting period.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

P. Gouws Trustee 27 January 2023

Page 5

Andean Medical Mission Limited

Independent Examiners Report

Independent Examiner's Report to the trustees of Andean Medical Mission Limited

I report to the charity trustees on my examination of the financial statements of Andean Medical Mission Limited for the year ended 30 April 2022 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.

Responsibilities and basis of report

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

Having satisfied myself that the financial statements of the charity 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 financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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

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 financial statements to be reached.

Mrs Hannah Thatcher, FCA LLB Institute of Chartered Accountants England & Wales

Room 34 Basepoint Business Centre Little High Street Shoreham-by-sea BN43 5EG 27 January 2023

Page 6

Andean Medical Mission Limited Statement of Financial Activities

for the year ended 30 April 2022

Notes
Income and endowments
from:
Donations and legacies
4
Total
Expenditure on:
Charitable activities
5
Other
6
Total
Net gains on investments
Net income
7
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2022
£
37,606		 Total funds
2022
£
37,606		 Total funds
2021
£
40,706
37,606
14,059
22,557		 37,606
14,059
22,557		 40,706
11,620
20,125
36,616
-		 36,616
-		 31,745
-
990
-		 990
-		 8,961
-
990 990 8,961
990
63,359		 990
63,359		 8,961
54,398
64,349 64,349 63,359

Page 7

Andean Medical Mission Limited

Balance Sheet

at 30 April 2022

Company No.
07603941
Notes
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors:Amount falling due within one year
11
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
12
Unrestricted funds
General funds
12
Reserves
12
Total funds
2022
£
6,410
6,410
417
61,296
61,713
(3,774)
57,939
64,349
64,349
64,349
64,349
64,349
64,349		 2021
£
7,667
7,667
475
58,662
59,137
(3,445)
55,692
63,359
63,359
63,359
63,359
63,359
63,359

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 30 April 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 27 January 2023

And signed on its behalf by:

P. Gouws Trustee 27 January 2023

Page 8

Andean Medical Mission Limited

Notes to the Accounts

for the year ended 30 April 2022

Statement of Compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Andean Medical Mission meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

Andean Medical Mission Limited Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets and depreciation

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

Computer equipment 33% Straight line Motor vehicles 25% Reducing balance Medical equipment 25% Reducing balance

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Tangible fixed assets

Individual fixed assets costing £100.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Page 10

Andean Medical Mission Limited Notes to the Accounts

2 Company status

The charity is limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.

3 Statement of Financial Activities - prior year

3 Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Total
Expenditure on:
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
Regular giving and capital
donations
Grants from companies		 Unrestricted
£
11,082
26,524
37,606		 Unrestricted
funds
2021
£
40,706
40,706
11,620
20,125
31,745
8,961
8,961
8,961
54,398
63,359
Total
2022
£
11,082
26,524
37,606		 Total funds
2021
£
40,706
40,706
11,620
20,125
31,745
8,961
8,961
8,961
54,398
63,359
Total
2021
£
19,601
21,105
40,706

During the year the company received grants totalling £26,524 (2021: £21,105) of this £6,824 was received from HMRC in relation to Covid job retention scheme. A further £19,700 of unrestricted grants were received to be used for the training of doctors and nurses in Bolivia.

Page 11

Andean Medical Mission Limited

Notes to the Accounts

5 Expenditure on charitable activities

5 Expenditure on charitable activities
Unrestricted Total Total
2022 2021
£ £ £
Expenditure on charitable
activities
Vaccine purchase and
shipping		 3,193 3,193 830
Administrative costs
Other administrative costs &
depreciation 4,896 4,896 4,941
Governance costs
Staff salaries 5,970 5,970 5,849
14,059 14,059 11,620
6 Other expenditure
Unrestricted Total Total
2022 2021
£ £ £
Transport and travel 4,644 4,644 2,577
Employee costs 17,913 17,913 17,548
22,557 22,557 20,125
7 Net income before transfers
2022 2021
This is stated after charging: £ £
Depreciation of owned fixed assets 2,246 2,556
8 Staff costs
2022 2021
Salaries and wages 23,883 23,397
23,883 23,397
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employe
es during the year was as follows:
2022 2021
Number Number
Number of staff 1 1
1 1

Page 12

Andean Medical Mission Limited

Notes to the Accounts

9 Tangible fixed assets

At 30 April 2022
Net book values
At 30 April 2022
At 30 April 2021
10Debtors
Prepayments and accrued income
11Creditors:
amounts falling due within one year
Other taxes and social security
Other creditors
Accruals
Cost or revaluation
At 1 May 2021
Additions
At 30 April 2022
Depreciation and
impairment
At 1 May 2021
Depreciation charge for the
year		 1,060
659
-
Computer
equipment
£
730
989
1,719
730
330		 14,306
5,659
7,545
2022
£
417
417
2022
£
53
1,950
1,771
3,774
Motor
vehicles
£
19,965
-
19,965
12,420
1,886		 264
92
122
Medical
equipment
£
356
-
356
234
30		 Total
£
21,051
989
22,040

13,384
2,246


15,630
6,410
7,667

2021
£
475
475
2021
£
30
1,807
1,608
3,445

Page 13

Andean Medical Mission Limited

Notes to the Accounts

12 Movement in funds

12Movement in funds
Unrestricted funds:
General funds
Total funds
Unrestricted funds:
General funds
Total funds
13Analysis of net assets between funds
Fixed assets
Current assets
Current liabilities
Total net assets
Fixed assets
Current assets
Current liabilities
Total net assets		 At 1 May
2021
63,359
63,359
At 1 May
2020
54,398
54,398		 Incoming
resources
(including
other
gains/losses
)
£
37,606
37,606
Incoming
resources
(including
other
gains/losses
)
£
40,706
40,706		 Resources
expended
£
(36,616)
(36,616)
Resources
expended
£
(31,745)
(31,745)
Unrestricted
funds
£
6,410
61,713
(3,774)
64,349
Unrestricted
funds
£
7,667
59,137
(3,445)
63,359		 At 30 April
2022
£
64,349
64,349
At 30 April
2021
£
63,359
63,359
Total funds
at 30 April
2022
£
6,410
61,713
(3,774)		 63,359
64,349
Total funds
at 30 April
2021
£
7,667
59,137
(3,445)		 64,349
63,359

Page 14

Andean Medical Mission Limited Detailed Statement of Financial Activities

14 Reconciliation of net debt

Cash and cash equivalents
Net debt		 At 1 May
2021
£
58,662
58,662
58,662		 Cash flows
£
2,634
2,634
2,634		 At 30 April
2022
£
61,296
61,296
61,296

15 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 15