2025-05-01-accounts - Andean Medical Mission

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Andean Medical Mission Limited

Charity No. 1145662

Company No. 07603941

Trustees' Report and Unaudited Accounts

30 April 2025

Andean Medical Mission Limited Contents

	Pages
Trustees' Annual Report	2 to 6
Independent Examiner's Report	7
Statement of Financial Activities	8
Balance Sheet	9
Notes to the Accounts	10 to 16

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 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 07603941

Charity No. 1145662

Registered Office

Tinkers Bar The Street Sedlescombe Battle TN33 0QJ

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 Resigned on 19/08/2025

Accountants

Unit 3 English Business Park English Close Hove East Sussex BN3 7ET

Page 2

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.

Director’s 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 three directors who are consultant ophthalmic surgeons 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 and successful delivery of the surgical and immunisation trips, the adherence to Bolivian Laws and requirements, audit and reporting. Medical duties include the training of Bolivian doctors to better manage eye disease and trauma as well as the management of the first ever, full time, helpline for rural doctors and nurses to help with the diagnosis and management of rural patients with eye related emergencies. The general manager is further responsible for suitability and hygiene of the working environment including operating theatres and clinics, team building and their safety whilst in Bolivia and the selection, screening and aftercare of 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 Articles 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.

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:

the provision of medical help and services at cost or free of charge to remote localities where access to medicine and surgery is difficult.
the provision of medical training to healthcare professionals at cost or free of charge with focus on remote localities where access to medical services is limited.

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

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

Page 3

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.

The Charity also is working hard to prevent blindness by immunisation against blinding diseases such as measles and rubella. Identifying and treating blinding conditions such as glaucoma and amblyopia and through the provision of a 24 hour, 7 days a week helpline, for rural doctors providing help with diagnosis of eye related problems and guidance in the management of eye emergencies.

Additionally, the Andean Medical Mission carries out audits and studies into some blinding conditions which affect the people of the region in the hope that better understanding will lead to reduction in the number of people who become blind.

ACHIEVEMENTS AND PERFORMANCE

2024 - 25 has been a very productive and rewarding year with several new projects started and some great surgical results.

We carried out surgical trips in June 2024 in the towns of Magdalena, Santa Ana and in November 2024 in San Ignacio and San Borja. We were also able to set in motion plans for a big surgical trip for later in 2025 in Reyes and Santa Rosa.

Our June team was led by Mr Jeremy Jospeph now on his third trip with AMM and very well supported by surgeons from Oxford and Morefields, London.

We had some very lovely results with over 120 patients operated in 2 weeks including 4 children with congenital cataract and one man with down syndrome who required general anaesthesia. We had some very lovely results with one of the children seeing for the very first time in her life and others seeing again after many years of blindness.

Our November 2024 team were also very experienced and we had some excellent results once again in San Ignacio and San Borja where we were able to help support the services of Dr. Fernandez the local ophthalmologist who offers a basic ophthalmology services and carries out some minor operations with the microscope AMM donated to him some years ago.

Dr Fernandez was very grateful for the support and training we gave him and we were able to further strengthened the service he offers with the donation of equipment (tonopen) to measure pressure in the eye. This will enable him to detect ocular hypertension and identify suspects for referral to our glaucoma project which is now up and running. Overall, we carried out 90 operations in these two villages on blind eyes or eyes at risk of blindness again with some lovely results.

We have also been very busy extending our teaching programme for village doctors and on eye emergencies and detecting amblyopia in children. Our aim is to reduce the time it takes between an emergency occurring and delivery of relevant treatment and to identify children who are at risk of low vision due to amblyopia and provide early treatment for them. Several of the children we operated on this year were identified due to this training of village doctors to be vigilant and look for low vision in children.

Over 7,000 patients in northern Bolivia (1.5% of the population) are at risk of blindness from glaucoma. One third of the population don’t know that they are at risk, one third understand that their vision is reducing but don’t understand what to do about accessing treatment and one third understand that they need treatment but struggle to comply. This is often due to lack of supply of eye drops to remote villages or very high comparative cost of a lifetime of treatment. AMM has committed to address these issues and bring blindness from glaucoma down over the next 5 years.

Page 4

Andean Medical Mission Limited Trustees Annual Report

Our plans are well underway and include:

Ongoing targeted radio and TV messaging about glaucoma to inform the whole population about the disease and ask patients at risk to register with their health centre.

• Training of village doctors and nurses to identify suspects with the visiting of larger towns and online training to all health centres using the Ministry of Health established telemedicine delivery routes for our eye care course on glaucoma.

• Diagnostics will be provided by a portable OCT (ocular coherence tomography), which with AI software provides a very rapid and accurate diagnostic and treatment will be with a laser treatment providing an effective non-invasive one off treatment which can last up to 10 years.

With the support of the local ophthalmologists AMM are well underway to building the first ever register of patients with the glaucoma so that services can follow them and AMM can repeat treatment if required at a later date.

The Ministry for Health for the Beni continue their support for our work with speedy processing of our application for surgical trips, support for training doctors and TV and radio promotion for the glaucoma campaign. AMM continue to report our results to them after every trip.

It’s been a great year for AMM. Thank you all for your support and we look forward to continuing the trend.

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 financial position. During the year, it received two substantial legacy donations under wills which have strengthened the charity’s balance sheet and reserves and helped to ensure its continued work into the future. We will continue to work hard to secure additional donations and grant income in the coming year.

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 10 years. Reserves are held for these purposes. An estimated £30,000 every 5 years is budgeted for.

Plans for 2026 include the purchase of an ocular coherence tomography machine to help us with better diagnosis of glaucoma and the purchase of a YAG laser to improve vision for patients who previously had cataract surgery. These purchased are budgeted for at about £40,000 including shipping and taxes.

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.

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.

Page 5

Andean Medical Mission Limited Trustees Annual Report

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

Page 6

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 2025 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 charity's trustees of the company (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:

accounting records were not kept in accordance with section 386 of the 2006 Act ; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
the financial statements 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 financial statements to be reached.

Mrs Hannah Thatcher, FCA LLB Institute of Chartered Accountants England & Wales Time Accounts Limited Unit 3 English Business Park English Close Hove East Sussex BN3 7ET

Page 7

Andean Medical Mission Limited Statement of Financial Activities

for the year ended 30 April 2025

Unrestricted funds 2025 £ 117,978	Total funds 2025 £ 117,978	Total funds 2024 £ 38,761
117,978 17,331 26,836	117,978 17,331 26,836	38,761 10,899 23,446
44,167 -	44,167 -	34,345 -
73,811 -	73,811 -	4,416 -
73,811	73,811	4,416
73,811 43,325	73,811 43,325	4,416 38,909
117,136	117,136	43,325

Page 8

Andean Medical Mission Limited Balance Sheet

at 30 April 2025

Company No. 07603941 Notes 2025 £ Fixed assets Tangible assets 8 6,770 6,770 Current assets Debtors 9 355 Cash at bank and in hand 113,237 113,592 Creditors:Amount falling due within one year 10 (3,226) Net current assets 110,366 Total assets less current liabilities 117,136 Net assets excluding pension asset or liability 117,136 Total net assets 117,136 The funds of the charity Restricted funds Unrestricted funds 11 General funds 117,136 117,136 Reserves Total funds 117,136	2024 £ 3,235
	3,235 350 43,181
	43,531 (3,441)
	40,090 43,325
	43,325
	43,325
	43,325
	43,325
	43,325

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 2025 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 30 January 2026

And signed on its behalf by:

P. Gouws Trustee

Page 9

Andean Medical Mission Limited Notes to the Accounts

for the year ended 30 April 2025

1 Accounting policies

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 10

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:

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 is not required to prepare a statement of cash flows because it is not a larger charity for the purposes of the Charities SORP (FRS 102) and therefore no statement of cash flows has been included 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 11

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 Legacies	Unrestricted £ 11,498 6,480 100,000 117,978	Unrestricted funds 2024 £ 38,761 38,761 10,899 23,446 34,345 4,416 4,416 4,416 38,909 43,325 Total 2025 £ 11,498 6,480 100,000 117,978	Total funds 2024 £ 38,761
			38,761 10,899 23,446
			34,345
			4,416
			4,416
			4,416 38,909
			43,325
			Total 2024 £ 11,371 27,390 -
			38,761

During the year the company received grants totalling £6,480 (2024: £27,390). £4,480 from Veta Bailey Charitable Trust, £1,000 from Verta Bailey Charitable Trust Former trustee and £1,000 from Angella Gallagher.

Page 12

Andean Medical Mission Limited Notes to the Accounts

5 Expenditure on charitable activities

		Unrestricted	Total	Total
			2025	2024
		£	£	£
	Expenditure on charitable activities
	Ophthalmic medicines and
	consumables purchase and	8,818	8,818	2,468
	shipping
	Administrative costs
	Other administrative costs	2,428	2,428	2,240
	Governance costs Staff costs	6,085	6,085	6,191
		17,331	17,331	10,899
6	Other expenditure
		Unrestricted	Total	Total
			2025	2024
		£	£	£
	Transport and travel	7,750	7,750	3,854
	Employee costs	18,256	18,256	18,185
	Amortisation, depreciation,
	impairment, profit/loss on	830	830	1,407
	disposal of fixed assets
		26,836	26,836	23,446
7	Staff costs
		2025		2024
		£		£
	Salaries and wages	24,341		24,376
		24,341		24,376
	No employee received emoluments in excess of £60,000.
	The average monthly number	of full time equivalent employees during the year	was as follows:
		2025		2024
		Number		Number
	Number of staff	1		1
		1		1

Page 13

Andean Medical Mission Limited

Notes to the Accounts

8 Tangible fixed assets

Cost or revaluation At 1 May 2024 Additions At 30 April 2025 Depreciation and impairment At 1 May 2024 Depreciation charge for the year At 30 April 2025 Net book values At 30 April 2025 At 30 April 2024 9 Debtors Prepayments and accrued income 10 Creditors: amounts falling due within one year Other taxes and social security Other creditors Accruals	Computer equipment £ 1,719 - 1,719 1,719 - 1,719 - -	Motor vehicles £ 19,965 - 19,965 16,782 796 17,578 2,387 3,183 2025 £ 355 355 2025 £ (242) 1,950 1,518 3,226	Medical equipment £ 356 4,365 4,721 304 34 338 4,383 52	Total £ 22,040 4,365
				26,405
				18,805 830
				19,635
				6,770
				3,235
				2024 £ 350
				350
				2024 £ 70 1,950 1,421
				3,441

Page 14

Andean Medical Mission Limited Notes to the Accounts

11 Movement in funds

11 Movement in funds
Restricted funds: Unrestricted funds: General funds Total funds Unrestricted funds: General funds Total funds 12 Analysis of net assets between funds Fixed assets Net current assets Total net assets Fixed assets Net current assets Total net assets	At 1 May 2024 43,325 43,325 At 1 May 2023	Incoming resources (including other gains/losses ) £ 117,978 117,978 Incoming resources (including other gains/losses )	Resources expended £ (44,167) (44,167) Resources expended	At 30 April 2025 £ 117,136
				117,136
				At 30 April 2024


	38,909	38,761	(34,345)	43,325

	38,909	38,761	(34,345) Unrestricted funds £ 6,770 110,366 117,136 Unrestricted funds £ 3,235 40,090 43,325	43,325
				Total Funds at 30 April 2025 £ 6,770 110,366
				117,136
				Total Funds at 30 April 2024 £ 3,235 40,090
				43,325

Page 15

Andean Medical Mission Limited Notes to the Accounts

13 Reconciliation of net debt

At 1 May 2024 £	Cash flows £	At 30 April 2025 £
43,181	70,056	113,237
43,181	70,056
		113,237

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14 Related party disclosures Controlling party

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

Page 16