DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

Report and Financial Statements for Year Ended 31 August 2023 

AMM 30 April 2024 

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DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

|Charity name|The Mlambe Project|
|---|---|
|Charity registration number<br>Company registration number|1160518<br>09185866|
|Registered address|The Oaks Farnham Road, Odiham,<br>RG29 1HR|
|Email address|AndrewMM@themlambeproject.org|
|Website|www.themlambeproject.org|
|Malawi centre of operation|Mlambe School, Chikolongo Village, T/A<br>Kalembo, Balaka District, Malawi|
|Board of Trustees|Trustees at the time of reporting<br>Jon Hassain - Chair<br>Andrew May-Miller<br>Jonathan Ifould<br>Lucy Ifould|
|Bankers|Metro<br>Bank,<br>One<br>Southampton<br>Row,<br>London WC1B 5HA, Tel: 0345 08 08 500|
|Independent Examination Report|Megan Phiri|



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DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

|Summary|||||||||||||||4|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Charity Purpose and Aims|||||||||||||||5|
|Delivering Public Beneft|||||||||||||||6|
|Specifc<br>Deliveries<br>in<br>this<br>Reporting||||Period|||||||||||7|
|Full<br>list<br>of<br>buildings<br>by<br>The<br>Mlambe||||Project|||||||||||8|
|Organisation and leadership|||||||||||||||9|
|Other<br>Volunteers|||||||||||||||9|
|Funding and summary accounts|||||||||||||||9|
|Summary<br>accounts<br>on<br>this<br>page,|||full<br>charity<br>commission||||||||accounts|below.|||10|
|Structure, Governance and Management|||||||||||||||11|
|Related Parties|||||||||||||||11|
|Financial Review|||||||||||||||12|



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DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

## Report of the Trustees for the Year Ending 31 August 2023 

## Summary 

In 2022/23 The Mlambe Project (TMP) delivered two more classrooms at one school and toilets at another school in rural southern Malawi. Classroom accommodation for one hundred and twenty children who would otherwise have had to learn in the open or in the most basic of shelters. And good quality block built latrines for Mlambe school. Cholera is a serious problem in Malawi and schools fear closure if they do not have adequate toilet facilities. 

The classrooms and toilets were built using stabilised soil blocks which have the lowest carbon cost of any suitable building technique. 

Our leadership team was stable in 2022/23. We continued with our 100% volunteer approach. 

The downward trend in donations in kind continues year on year as our designs and administrative infrastructure become more mature and stable meaning we have less need for these donated services. 

Our work in 2022/23 was once again all directed through the Malawian NGO which shares our name. The trustees of the Malawian NGO include local education managers, a head mistress and a trustee with construction skills. 

We worked hand in glove with the Malawian NGO and local government to ensure the projects we undertake are focussed on the right local priorities. 

Lucy Ifould (trustee) is a Malawian resident and Andrew May-Miller (manager and trustee) travelled to Malawi in 2023 and visited all the schools we have worked with and planned to work with. This ensured the continuation of the deep personal and organisation connection between all stakeholders in The Mlambe project. 

Our fundraising highlight of 2023 was William May-Miller’s swim across the channel from England to Fance. Neary 14 hours of non-stop swimming which raised £21,000. 

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DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

## Charity Purpose and Aims 

The Mlambe Project seeks to transform education and economic opportunities in Malawi using innovative & economical high-impact methods which are environmentally responsible and socially sustainable. More specifically, the charity aims to: 

- Improve access to, and quality of, education, chiefly by constructing school infrastructure 

- Support the local economy through developing skills & employment opportunities within the school construction projects. 

- Innovate & promulgate good development practice. 

The core charitable objects, as set out in the Memorandum and Articles of Association, are: 

- 1) The prevention or relief of poverty at Mlambe School and its surrounding area, and elsewhere in Malawi, by providing or assisting in the provision of education and training projects and all necessary support designed to enable individuals to generate sustainable income and be self-sufficient and in particular by promoting the use of the ‘Earthbag’* building technique. 

- 2) To develop the capacity and skills of the members of the socially and economically disadvantaged community around Mlambe school, Malawi, in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society. 

*The earthbag building technique has been superseded by “Stabilised Soil Block” (SSB) construction. The trustees are aware that the formal stated objectives should be updated. 

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DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

## Delivering Public Benefit 

The Trustees have referred to the Charity Commission’s guidance on public benefit in relation to the Charity’s aims and objectives. Trustees consider it important to demonstrate progress to supporters and others interested in the charity’s work. 

The Mlambe Project delivers public benefit in several ways: 

- By improving education in Malawi. We do this by providing funding and expertise to build much-needed school facilities, principally classrooms, toilets and teachers houses. Without the infrastructure we provide, children are often taught outside or in ramshackle shelters. They are more likely to abandon education at an early age. By providing classrooms and other facilities, such as toilets, the quality and uptake of education is improved for the pupils at schools in rural communities of Balaka district. 

- Girls' access to education is particularly enhanced by improved facilities. This is essential as at present fewer than half of girls in Malawi complete basic education. 

- By providing marketable skills to members of the local community. All our construction is managed and delivered by local people. Local people are learning management and accounting skills as well as sustainable building techniques. Local government has expressed a desire for us to spread these skills more widely in the community. Sustainable building not only supports rural development but also has a positive impact on Malawi’s greatest environmental concern - deforestation. 

- By providing educational initiatives for both children and adults, including online access to higher education and other internet-based learning and resources. Activity in this area has been limited in this reporting period. 

- (The nursery feeding programme continued this year, an initiative initiated and funded by one of our volunteers, Jess King. The Programme ensures all early years children at the Mlambe school receive a nutritious meal at nursery school. Funding for this now goes direct to the Malawi NGO rather than through the UK charity. ) 

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DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

## Specific Deliveries in this Reporting Period 

The headmaster and school committee at Tsukamophete hosted a visit from UK supporters in May 2023. In the background is the third best classroom at the school. 

**==> picture [443 x 276] intentionally omitted <==**

Later in 2023 the children were proud to have beautiful new classrooms provided by The Mlambe project. 

**==> picture [437 x 243] intentionally omitted <==**

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DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

## Full list of buildings by The Mlambe Project 

Mlambe School: 

- Toilet block (8 cubicles), 2012 

- Earthbag computer room, 2013 

- Brick school block (2 classrooms), 2014 

- Brick school block (2 classrooms), 2015 

- Earthbag teachers house, 2015 

- Compost toilet (3 cubicles), 2015 

- 2 x earthbag teachers houses, 2015 

- Earthbag teachers house, 2016 

- Earthbag teachers house, 2017 

- Earthbag teachers office, 2017 

- Brick school block (2 classrooms), 2018 

- SSB toilets and kitchen block for a teachers houses to test SSB technique 

- SSB toilets for girls and boys 2023 

Nankhono school: 

- 2 x SSB school blocks (4 classrooms), 2019 

- SSB toilet block (8 cubicles), 2020 

Nkhonde school: 

- SSB teachers development centre (TDC) and PEA office, Late 2020 

- SSB school block (2 classrooms), Early 2021 

Chikoleka school: 

- SSB school block (2 classrooms), Late 2021 

Ngwindimba School: 

- SSB school block (2 classrooms), early 2022 

- SSB toilets for girls and boys September 2023 (2023/24 financial year) 

Ukongwe 1 school: 

- SSB school block (2 classrooms), Late 2022 

Tsukamphete 

- SSB classroom block (2 classrooms) 2023 

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DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

## Organisation and leadership 

The leadership of the Mlambe project was unchanged from the previous year. Andrew May-Miller is manager and trustee with the other trustees being Lucy Ifould, Jon Hassain and Jon Ifould. Nigel Spicer continues to provide accounting advice and support to the trustees. 

## Other Volunteers 

Volunteers have given wonderful support to The Mlambe Project. It would not have been possible for The Mlambe Project to get to where it is today without the ongoing passion and commitment of our volunteers based in the UK, Malawi, Taiwan, Australia and USA (and probably elsewhere). 

## Funding and summary accounts 

Our total cash income in the year was £49,010 up 27% on the previous year allowing us to start the 2023/24 building programme before the end of the 2023 dry season. 

This has been facilitated through a number of different routes including small grants, individual donations and corporate sponsorship. 

Special thanks to: 

- Our regular personal donors who provide our funding foundation. 

- William May-Miller and all his supporters for his three year project to become one of fewer than 2,000 people to achieve a solo channel swim raising almost enough to build two classrooms. 

- Jon Ifould and Capital Group for their continued support, the fourth year in a row that we have received a substantial donation from Capital Group. 

- Manglibai Harida Khiara Charity 

Thank you to all our donors who have made it possible for us to continue improving educational infrastructure and opportunities in Malawi. 

9 



DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

**==> picture [391 x 669] intentionally omitted <==**

Full charity commission accounts below after the report. 

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DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

## Structure, Governance and Management 

The Mlambe Project became a registered charity with the Charity Commission of England & Wales on 17 February 2015 (charity number: 1160518). The trustees believed it was important to register The Mlambe Project both as a charity and as a company. Hence it was also incorporated as a private limited company on 21 August 2014 (company number: 9185866). 

The Mlambe Project is a charitable company limited by guarantee. The charity’s governing document is its Memorandum and Articles of Association, which sets out the objects and powers of the charitable company. 

Jon Hassain - Chair Lucy Ifould Andrew May-Miller - Manager Jon Ifould 

Company law requires Trustees to prepare a financial statement for each financial year, which provides a true and fair reflection of the affairs of the charitable company, and of its incoming resources and the application of these resources, including income and expenditure. The following financial statement has been prepared in accordance with the accounting policies set out in the notes to the accounts and complies with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts and in accordance with the Financial Reporting Standard for Smaller Entities effective January 2015. 

Trustees (who are also directors of The Mlambe Project for the purposes of company law) are responsible for maintaining proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charitable company, and enable Trustees to ensure that the financial statement complies with the Companies Act 2006. 

Trustees are also responsible for ensuring compliance with the Charities Act 2011, including submitting statements of account to the Commission, preparation and submission of an Annual Report and Annual Return to the Commission, and notifying the Commission promptly of any changes to the charity’s entry on the central register of charities. 

When annual income is above £25,000 charities are required to have their annual accounts reviewed by an Independent Examiner or Auditor. Trustees have agreed upon the appointment of an Independent Examiner who we believe is in a position, both professionally and personally, to review the charity’s accounts independent of any supposed bias. Trustees are confident the chosen Independent Examiner has sufficient experience regarding charity SORP with which to undertake this audit. 

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DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

## Related Parties 

The Mlambe Project charity works closely with an independent local organisation registered in Malawi, also called The Mlambe Project. The Mlambe Project NGO (C1491/2021) and The Mlambe Project in the UK share the same goals. 

There is no formal association between The Mlambe Project (UK) and The Mlambe Project (Malawi),just a memorandum of understanding, but at present all UK funds go through our Malawian name sake. 

## Financial Review 

The charity’s core funding is derived from a combination of small and medium-sized grants, personal donations and corporate sponsorship. We have built a network of organisations who support us that have been mentioned in the Fundraising section of this report. 

Reflecting the modest size of the charity, the reserves policy is to ensure we have sufficient funds to meet the next three months spending commitments. 

Trustees review financial and other risks as part of their regular meetings. The financial risks are considered minimal, as the charity only commits to spending funds it has already raised. 

This report has been prepared in accordance with the special provisions for small companies under part 15 of the Companies Act 2006. 

## An��ew May-Mil��� 

**==> picture [105 x 37] intentionally omitted <==**

5/19/2024 

Manager and trustee - formally signed through Docusign 

**==> picture [452 x 33] intentionally omitted <==**

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DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

## Independent Examiner’s Report 

To The Members of The Mlambe Project For the Year Ended 31 August 2023 

The Trustees, who are also the directors of The Mlambe Project for the purpose of the company law, are responsible for the preparation of accounts in accordance with applicable law and United Kingdom Accounting Standards. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2001 Act) and that an independent examination is needed. The Charity is required by company law to prepare accrued accounts and I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants in England and Wales (ICAEW) 

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: 

- Examine the accounts under section 145 of the 2011 Act: 

- To follow the procedures laid down in the general directions given by the Charity 

- Commission under section 145(5) (b) of the 2011 Act; and 

- To state whether particular matters have come to my attention. 

My report was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below. 

In connection with my examination, no matter has come to my attention 

- 1) Which gives me reasonable cause to believe that in any material respect the requirements 

   - a) To keep accounting records in accordance with section 386 of the Companies Act 2006 and sect 130 of the Charities Act; and 

   - b) To prepare accounts which accord with the accountings records, comply with the accounting requirements of the Companies Act 2006 and those of the Charities Act; and c) Which are consistent with the methods and principle of the Statement of Recommended Practice (SORP) Accounting and Reporting by Charitie 

2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of accounts to be reached. 

Meg��Phi��AC� 5/19/2024 

Formally Signed by the independent examiner through Docusign 

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DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

Charity No. 1160518 Company No. 9185866 

The Mlambe Project 

|Charity Name:  The Mlambe Project|Charity Name:  The Mlambe Project|CharityNo|1160518|1160518||
|---|---|---|---|---|---|
|||CompanyNo|9185866|||
|Annual accounts for the period||||||
|Period start date|**1/Sep/2022**|**To**|Period end<br>date|**31/Aug/2023**||



**Section A   Statement of financial activities (including summary income and expenditure account)** 

|Guidance<br>Note<br>S01<br>S02<br>S03<br>S04<br>S05<br>S06<br>S07<br>**Expenditure (Notes 6)**<br>**Expenditure on:**<br>S08<br>S09<br>S10<br>S11<br>S12<br>S13<br>Tax payable<br>S14<br>S15<br>Net gains/(losses) on investments<br>S16<br>S17<br>**Extraordinary items**<br>S18<br>S19<br>S20<br>Other gains/(losses)<br>S21<br>S22<br>**_Reconciliation of_**<br>**_funds:_**<br>S23<br>S24<br>**_Net movement in funds_**<br>Total funds brought forward<br>**_Total funds carried forward_**<br>**_Total_**<br>**Net income/(expenditure) before tax for**<br>**the reporting period**<br>**Net income/(expenditure) after tax before**<br>**investment gains/(losses)**<br>**Net income/(expenditure)**<br>**Transfers between funds**<br>**Other recognised** **gains/(losses):**<br>Gains and losses on revaluation of fixed assets for the<br>charity’s own use<br>**_Total_**<br>Raising funds<br>Charitable activities<br>Separate material expense item<br>Other<br>Charitable activities<br>Other trading activities<br>Investments<br>Separate material item of income<br>Other<br>**Recommended categories by activity**<br>**Income (Note 3)**<br>**Income and endowments from:**<br>Donations and legacies|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03|**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>F04<br>F05|**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>F04<br>F05|
|---|---|---|---|---|---|
||52,210|-|-|52,210|51,657|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||52,210|-|-|52,210|51,657|
|||||||
||2,050|-|-|2,050|526|
||38,185|-|-|38,185|58,944|
||-|||-|11,000|
||1,462|-|-|1,462|1,410|
||41,697|-|-|41,697|71,880|
|||||||
||10,513|-|-|10,513|(20,223)|
||-|-|-|-|-|
||10,513|-|-|10,513|(20,223)|
||-|-|-|-|-|
||10,513|-|-|10,513|(20,223)|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||10,513|-|-|10,513|(20,223)|
|||||||
||8,632|-|-|8,632|28,855|
||19,145|-|-|19,145|8,632|



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DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

Charity No. 1160518 Company No. 9185866 

The Mlambe Project 

Charity No 1160518 Company No 9185866 

Charity Name:  The Mlambe Project 

## **Section B                      Balance sheet** 

|Guidance Note<br>**Fixed assets**<br>**Intangible assets            (Note 15)**<br>B01<br>**Tangible assets              (Note 14)**<br>B02<br>**Heritage assets              (Note 16)**<br>B03<br>**Investments                    (Note 17)**<br>B04<br>**_Total fixed assets_**<br>B05<br>**Current assets**<br>**Stocks                           (Note 18)**<br>B06<br>**Debtors                           (Note 19)**<br>B07<br>**Investments                    (Note 17.4)**<br>B08<br>**Cash at bank and in hand  (Note 24)**<br>B09<br>**_Total current assets_**<br>B10<br>**Creditors: amounts falling due within**<br>**one year              (Note 20)**<br>B11<br>**_Net current assets/(liabilities)_**<br>B12<br>**_Total assets less current liabilities_**<br>B13<br>**Creditors: amounts falling due after**<br>**one year                (Note 20)**<br>B14<br>**Provisions for liabilities**<br>B15<br>**_Total net assets or liabilities_**<br>B16<br>**Funds of the Charity**<br>**Endowment funds (Note 27)**<br>B17<br>**Restricted income funds (Note 27)**<br>B18<br>**Unrestricted funds**<br>B19<br>**Revaluation reserve**<br>B20<br>**Fair value reserve**<br>B21<br>**_Total funds_**<br>B22|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**Total last**<br>**year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**Total last**<br>**year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**Total last**<br>**year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**Total last**<br>**year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**Total last**<br>**year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||19,145|-|-|19,145|8,632|
||19,145|-|-|19,145|8,632|
|||||||
||-|-|-|-|-|
|||||||
||19,145|-|-|19,145|8,632|
|||||||
||19,145|-|**-**|19,145|8,632|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||19,145|-|-|19,145|8,632|
|||||||
||-|||-|-|
|||-||-|-|
||19,145||-|19,145|8,632|
|||||-||
|||||||
||19,145|-|-|19,145|8,632|



_**The company was entitled to exemption from audit under s477 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.**_ 

2 



DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

Charity No. 1160518 Company No. 9185866 

The Mlambe Project 

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

## _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ 

Signed by one or two trustees/directors on behalf of all the trustees/directors 5/19/2024 Signature of director authenticating accounts being sent to Companies House 5/19/2024 

|**_with FRS102 SORP._**||
|---|---|
|Print Name|Date of<br>approval<br>dd/mm/yyyy|
|||
|||
|||
|Signature|Date<br>dd/mm/yyyy|
|||
||**Print name**|



3 



DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 The Mlambe Project 

Charity No. 1160518 Company No. 9185866 

## **Section C                                            Notes to the accounts** 

## Note 1 **Basis of preparation** 

## _**This section should be completed by all charities** ._ 

## **1.1 Basis of accounting** 

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. 

The accounts have been prepared in accordance with: 

- the Statement of Recommended Practice: Accounting and Reporting by Charities preparing 

- •  and with* **x** their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland 

- •  and with* **x** (FRS 102) 

- and with the Charities Act 2011. 

The charity constitutes a public benefit entity as defined by FRS 102.* 

- -Tick as appropriate 

## **1.2  Going concern** 

## _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ 

An explanation as to those factors that support the conclusion that the charity is a going concern; 

Disclosure of any uncertainties that make the going concern assumption doubtful; 

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. 

## **1.3 Change of accounting policy** 

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note {2 }. 

|{2 }.|||
|---|---|---|
|Yes*<br>No*|**x**|* -Tick as appropriate|
||||



## _**Please disclose:**_ 

_**(i) the nature of the change in accounting policy;**_ 

4 



DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

Charity No. 1160518 Company No. 9185866 

The Mlambe Project 

_**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_ 

_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_ 

## **1.4 Changes to accounting estimates** 

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). 

Yes* * -Tick as appropriate No* x 

## _**Please disclose:**_ 

_**(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_ 

## **1.5 Material prior year errors** 

No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). 

Yes* * -Tick as appropriate No* x 

## _**Please disclose:**_ 

_**(i) the nature of the prior period error;**_ 

_**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ 

5 



DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 The Mlambe Project 

Charity No. 1160518 Company No. 9185866 

## **Section C                                            Notes to the accounts                                                        (cont)** 

|**Recognition of income**<br>Donated goods for resale are measured at fair value on initial recognition, which is the<br>expected proceeds from sale less the expected costs of sale, and recognised in 'Income from<br>other trading activities' with the corresponding stock recognised in the balance sheet.  On its<br>sale the value of stock is charged against 'Income from other trading activities' and the<br>proceeds from  sale are also recognised as 'Income from other trading activities'.<br>Goods donated for on-going use by the charity are recognised as tangible fixed assets and<br>included in the SoFA as incoming resources when receivable.<br>Gifts in kind for use by the charity are included in the SoFA as income from donations when<br>receivable.<br>**Contractual income and**<br>**performance related**<br>**grants**<br>This is only included in the SoFA once the charity has provided the related goods or services<br>or met the performance related conditions.<br>**Donated goods**<br>Donated goods are measured at fair value (the amount for which the asset could be<br>exchanged) unless impractical to do so.<br>The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the<br>fair value of those gifts at the time of their receipt and they are recognised on receipt.  In the<br>reporting period in which the stocks are distributed, they are recognised as an expense at the<br>carrying amount of the stocks at distribution.<br>Legacies are included in the SOFA when receipt is probable, that is, when there has been<br>grant of probate, the executors have established that there are sufficient assets in the estate<br>and any conditions attached to the legacy are either within the control of the charity or have<br>been met.<br>**Legacies**<br>**Government grants**<br>The charity has received government grants in the reporting period<br>**Tax reclaims on donations**<br>**and gifts**<br>Gift Aid receivable is included in income when there is a valid declaration from the donor.  Any<br>Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as<br>an addition to the same fund as the initial donation unless the donor or the terms of the appeal<br>have specified otherwise.<br>**Offsetting**<br>There has been no offsetting of assets and liabilities, or income and expenses, unless<br>required or permitted by the FRS 102 SORP or FRS 102.<br>**Grants and donations**<br>Grants and donations are only included in the SoFA when the general income recognition<br>criteria are met (5.10 to 5.12 FRS102 SORP).<br>In the case of performance related grants, income must only be recognised to the extent that<br>the charity has provided the specified goods or services as entitlement to the grant only<br>occurs when the performance related conditions are met (5.16 FRS 102 SORP).<br>**Note 2                           Accounting policies**<br>**2.2 INCOME**<br>These are included in the Statement of Financial Activities (SoFA) when:<br>· the charity becomes entitled to the resources;<br>· it is more likely than not that the trustees will receive the resources;<br>· the monetary value can be measured with sufficient reliability.|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|
|---|---|---|---|
||x|||
||Yes*<br>No*<br>N/a*|||
||x|||
||Yes*<br>No*<br>N/a*|||
||x|||
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
|||x||
||Yes*<br>No*<br>N/a*|||
||x|||
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||x|||
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|



6 



DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

Charity No. 1160518 Company No. 9185866 

The Mlambe Project 

|**Grants with performance**<br>**conditions**<br>**Liability recognition**<br>Liabilities are recognised where it is more likely than not that there is a legal or constructive<br>obligation committing the charity to pay out resources and the amount of the obligation can be<br>measured with reasonable certainty.<br>**Governance  and support**<br>**costs**<br>Support costs have been allocated between governance costs and other support.<br>Governance costs comprise all costs involving public accountability of the charity and its<br>compliance with regulation and good practice.<br>Support costs include central functions and have been allocated to activity cost categories on<br>a basis consistent with the use of resources, eg allocating property costs by floor areas, or<br>per capita, staff costs by the time spent and other costs by their usage.<br>Where the charity gives a grant with conditions for its payment being a specific level of<br>service or output to be provided, such grants are only recognised in the SoFA once the<br>recipient of the grant has provided the specified service or output.<br>Membership subscriptions which gives a member the right to buy services or other benefits<br>are recognised as income earned from the provision of goods and services as income from<br>charitable activities.<br>**Settlement of insurance**<br>**claims**<br>Insurance claims are only included in the SoFA when the general income recognition criteria<br>are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the<br>SoFA.<br>**Investment gains and**<br>**losses**<br>This includes any realised or unrealised gains or losses on the sale of investments and any<br>gain or loss resulting from revaluing investments to market value at the end of the year.<br>**2.3 EXPENDITURE AND LIABILITIES**<br>**Volunteer help**<br>The value of any voluntary help received is not included in the accounts but is described in the<br>trustees’ annual report.<br>**Income from interest,**<br>**royalties and dividends**<br>This is included in the accounts when receipt is probable and the amount receivable can be<br>measured reliably.<br>**Income from membership**<br>**subscriptions**<br>Membership subscriptions received in the nature of a gift are recognised in Donations and<br>Legacies.<br>The charity has incurred expenditure on support costs.<br>**Donated services and**<br>**facilities**<br>Donated services and facilities are included in the SOFA when received at the value of the gift<br>to the charity provided the value of the gift can be measured reliably.<br>Donated services and facilities that are consumed immediately are recognised as income with<br>an equivalent amount recognised as an expense under the appropriate heading in the SOFA.<br>**Support costs**<br>The charity accounts for basic financial instruments on initial recognition as per paragraph<br>10.7 FRS102 SORP.  Subsequent measurement is as per paragraphs 11.17 to 11.19,<br>FRS102 SORP.<br>**Creditors**<br>The charity has creditors which are measured at settlement amounts less any trade discounts<br>**Provisions for liabilities**<br>A liability is measured on recognition at its historical cost and then subsequently measured at<br>the best estimate of the amount required to settle the obligation at the reporting date<br>**Basic financial**<br>**instruments**<br>No material item of deferred income has been included in the accounts.<br>**Grants payable without**<br>**performance conditions**<br>Where there are no conditions attaching to the grant that enables the donor charity to<br>realistically avoid the commitment, a liability for the full funding obligation must be recognised.<br>**Redundancy cost**<br>The charity made no redundancy payments during the reporting period.<br>**Deferred income**|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|
|---|---|---|---|
||x|||
||Yes*<br>No*<br>N/a*|||
||x|||
||Yes*<br>No*<br>N/a*|||
||x|||
||Yes*<br>No*<br>N/a*|||
||x|||
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||x|||
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||x|||
||Yes*<br>No*<br>N/a*|||
||x|||
||Yes*<br>No*<br>N/a*|||
||x|||
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|



7 



DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

Charity No. 1160518 Company No. 9185866 

The Mlambe Project 

|**2.4 ASSETS**<br>**Current asset investments**<br>The charity has investments which it holds for resale or pending their sale and cash and cash<br>equivalents with a maturity date less than one year.  These include cash on deposit and cash<br>equivalents with a maturity of loss than one year held for investment purposes rather than to<br>meet short-term cash commitments as they fall due.<br>They are valued at fair value except where they qualify as basic financial instruments.<br>**Stocks and work in**<br>**progress**<br>Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net<br>realisable value.<br>Goods or services provided as part of a charitable activity are measured at net realisable<br>value based on the service potential provided by items of stock.<br>Work in progress is valued at cost less any foreseeable loss that is likely to occur on the<br>contract.<br>**Debtors**<br>Debtors (including trade debtors and loans receivable) are measured on initial recognition at<br>settlement amount after any trade discounts or amount advanced by the charity.<br>Subsequently, they are measured at the cash or other consideration expected to be received.<br>The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,<br>technological, geophysical or environmental qualities that are held  and maintained principally<br>for their contribution to knowledge and culture.  The depreciation rates and methods used as<br>disclosed in note 16.<br>They are valued at cost.<br>**Investments**<br>Fixed asset investments in quoted shares, traded bonds and similar investments are valued at<br>initially at cost  and subsequently at fair value (their market value) at the year end.  The same<br>treatment is applied to unlisted investments unless fair value cannot be measured reliably in<br>which case it is measured at cost less impairment.<br>Investments held for resale or pending their sale and cash and cash equivalents with a<br>maturity date of less than 1 year are treated as current asset investments<br>**Tangible fixed assets for**<br>**use by charity**<br>These are capitalised if they can be used for more than one year, and cost at least<br>They are valued at cost.<br>The depreciation rates and methods used are disclosed in note 14.<br>**Intangible fixed assets**<br>The charity has intangible fixed assets, that is, non-monetary assets that do not have physical<br>substance but are identifiable and are controlled by the charity through custody or legal rights.<br>The amortisation rates and methods used are disclosed in note 15.<br>They are valued at cost.<br>**Heritage assets**|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|
|---|---|---|---|
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|
||Yes*<br>No*<br>N/a*|||
||||x|



8 



DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 The Mlambe Project 

Charity No. 1160518 Company No. 9185866 

## **Section C                                            Notes to the accounts                                                        (cont)** 

|Donations and gifts<br>GiftAid<br>Legacies<br>General grants provided by government/other<br>charities<br>Membership subscriptions and sponsorships<br>which are in substance donations<br>Donatedgoods,facilities and  services<br>Other<br>**Total** <br>Other<br>**Total** <br>Other<br>**Total** <br>Interestincome<br>Dividend income<br>Rental and leasing income<br>Other<br>**Total** <br>**Total** <br>Conversionofendowmentfundsintoincome<br>Gain on disposal of a tangible fixed asset held for<br>charity's own use<br>Gain on disposal of a programme related<br>investment<br>Royalties from the exploitation of intellectual<br>property rights<br>Other<br>**Total** <br>**Income from**<br>**investments:**<br>**Separate**<br>**material item**<br>**of income**<br>**Other:**<br>**TOTAL INCOME**<br>**Note 3                           Income**<br>**Analysis of income**<br>**Donations**<br>**and legacies:**<br>**Charitable**<br>**activities:**<br>**Other trading**<br>**activities:**|**Income**<br>**Analysis of income**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|
|---|---|---|---|---|---|---|
||Donations and gifts|44,742|-|-|44,742|34,258|
||GiftAid|3,768|-|-|3,768|1,719|
||Legacies|-|-|-|-|-|
||General grants provided by government/other<br>charities|500|-|-|500|2,880|
||Membership subscriptions and sponsorships<br>which are in substance donations|-|-|-|-|-|
||Donatedgoods,facilities and  services|3,200|-|-|3,200|12,800|
||Other|-|-|-|-|-|
||**Total**|52,210|-|-|52,210|51,657|
||||||||
|||-|-|-|-|-|
|||~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|
|||~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interestincome|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversionofendowmentfundsintoincome|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held for<br>charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related<br>investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual<br>property rights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||52,210|-|-|52,210|51,657|



9 



DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

Charity No. 1160518 Company No. 9185866 

The Mlambe Project 

## **Other information:** 

**All income in the prior year was unrestricted except for: (please provide description and amounts)** 

**Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.** 

**Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.** 

**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** 

**This year:  Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** 

**Last year:  Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** 

10 



DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

Charity No. 1160518 Company No. 9185866 

The Mlambe Project 

## **Section C                                            Notes to the accounts                                                        (cont)** 

|**Thisyear**<br>**Note 5                           Donated goods, facilities and services**<br>**Seconded staff**<br>**Use of property**<br>**Other**|**Thisyear**<br>**Note 5                           Donated goods, facilities and services**<br>**Seconded staff**<br>**Use of property**<br>**Other**|**This year**<br>**Last year**<br>**£**<br>**£**|**This year**<br>**Last year**<br>**£**<br>**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||3,200|12,800|
|||3,200|12,800|
|||**Lastyear**||
|**Please provide details of the**<br>**accounting policy for the recognition**<br>**and valuation of donated goods,**<br>**facilities and services.**|Accounted in line with FRS 102 - professional<br>services donated to the organisation are typically<br>accounted for at market rate. These services are<br>largely donated to directly support chartiable<br>activity in Malawi - such as engineering services,<br>architect, plus web consultancy and accountacy.|Accounted in line with FRS 102 - professional<br>services donated to the organisation are typically<br>accounted for at market rate. These services are<br>largely donated to directly support chartiable<br>activity in Malawi - such as engineering services,<br>architect support teaching consultancy and<br>accountacy.<br>In 2021/22 the donated effort to completely<br>redesign the website would be valued at £33,000<br>if using market rates. This is disproportionate to<br>the value to the charity and has been accounted||
|**Please provide details of any**<br>**unfulfilled conditions and other**<br>**contingencies attaching to resources**<br>**from donated goods and services not**<br>**recognised in income.**<br>**Please give details of other forms of**<br>**other donated goods and services not**<br>**recognised in the accounts, eg**<br>**contribution of unpaid volunteers.**||||
|||||
|||||
||<br>The Charity is supported by a team of 6 unpaid<br>general volutneers, who are vital to the ongoing<br>success of the charity|The Charity is supported by a team of 6 unpaid<br>general volutneers, who are vital to the ongoing<br>success of the charity||



11 



DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

Charity No. 1160518 Company No. 9185866 

The Mlambe Project 

## **Section C                                            Notes to the accounts                                                    (cont)** 

## **Note 6                           Expenditure** 

|**Expenditure on raising funds:**<br>**Analysis**|**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|
|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations|350|-|-|350|526|-|-|526|
|Incurred seeking legacies||-|-|-||-|-|-|
|Incurred seeking grants||-|-|-||-|-|-|
|Operating membership schemes and social<br>lotteries|-|-|-|-|-|-|-|-|
|Stagingfundraisingevents|-|-|-|-|-|-|-|-|
|Fudraisingagents|-|-|-|-|-|-|-|-|
|Operatingcharityshops|-|-|-|-|-|-|-|-|
|Operating a trading company undertaking<br>non-charitable trading activity|-|-|-|-|-|-|-|-|
|<br>Advertising, marketing, direct mail and<br>publicity|1,700|-|-|1,700|-|-|-|-|
|Start up costs incurred in generating new<br>source of future income|-|-|-|-|-|-|-|-|
|Database development costs|-|-|-|-|-|-|-|-|
|Other tradingactivities|-|-|-|-|-|-|-|-|
|Investment management costs:|-|-|-|-|-|-|-|-|
|Portfolio management costs|-|-|-|-|-|-|-|-|
|Cost of obtaininginvestment advice|-|-|-|-|-|-|-|-|
|Investment administration costs|-|-|-|-|-|-|-|-|
|Intellectualpropertylicencingcosts|-|-|-|-|-|-|-|-|
|Rent collection, propertyrepairs and|-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**|2,050|-|-|2,050|526|-|-|526|
|**Expenditure on charitable activities:**|||||||||
|Support Costs|168|-|-|168|1,410|-|-|1,410|
|Direct provision of Chartitible Activity|800|-|-|800|1,100|-|-|1,100|
|Grants to Malawi|37,217|-|-|37,217|57,844|-|-|57,844|
|Goverance||-|-|-||-|-|-|
|**Total expenditure on charitable activities**|38,185|-|-|38,185|60,354|-|-|60,354|
|**Separate material item of expense**|||||||||
|Website deveopment (donation in kind)||-|-|-|11,000|-|-|11,000|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|11,000|-|-|11,000|
|**Other**|||||||||
||1,462|-|-|1,462|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**TOTAL EXPENDITURE**<br>**Total other expenditure**|1,462|-|-|1,462|-|-|-|-|
||41,697|-|-|41,697|71,880|-|-|71,880|



12 



DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

Charity No. 1160518 Company No. 9185866 

The Mlambe Project 

## **Other information:** 

## **Analysis of expenditure on charitable activities** 

||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**|
|---|---|---|---|---|---|---|---|---|
|**Activity or programme**|**Activities**<br>**undertake**<br>**n directly**|**Grant**<br>**funding of**<br>**activities**|<br>**Support**<br>**Costs**|**Total this**<br>**year**|**Activities**<br>**undertake**<br>**n directly**|**Grant**<br>**funding of**<br>**activities**|**Support**<br>**Costs**|**Total last**<br>**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity1|-|-|-|-|-|-|-|-|
|Activity2|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
||||||||||
|**This year:  Where sums originally denominated in foreign currency**<br>**have been included in expenditure, explain the basis on which those**<br>**sums have been translated into sterling (or the currency in which the**<br>**accounts are drawn up).**|||||||||
||||||||||
|**Last year:  Where sums originally denominated in foreign currency**<br>**have been included in expenditure, explain the basis on which those**<br>**sums have been translated into sterling (or the currency in which the**<br>**accounts are drawn up).**|||||||||



13 



DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 The Mlambe Project 

Charity No. 1160518 Company No. 9185866 

## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 10                           Details of certain types of expenditure** 

## **Note 10.1  Fees for examination of the accounts** 

_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner.  If nothing was paid please enter '0' in the appropriate box(es).**_ 

|**Note 10.1  Fees for examination of the accounts**<br>**_Please provide details of the amount paid for any statutory external scrutiny of_**<br>**_accounts and other services provided by your independent examiner.  If nothing_**<br>**_was paid please enter '0' in the appropriate box(es)._**|||
|---|---|---|
|**Assurance services other than independent examination**<br>**Tax advisory fees**<br>**Other fees (for example: financial advice, consultancy, accountancy services) paid**<br>**to the independent examiner**<br>**Independent examiner’s fees**|**This year**<br>**£**|**Last year**<br>**£**|
||0|<br>0|
||0|<br>0|
||0|<br>0|
||0|<br>0|



14 



DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 The Mlambe Project 

Charity No. 1160518 Company No. 9185866 

## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 13                           Grantmaking** 

## _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ 

## **This year:** 

## **13.1 Analysis of grants paid (included in cost of charitable activities)** 

|**Analysis**|**Grants to**<br>**institutions**|**Grants to**<br>**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
|SupportingMalawian Organisation|||**£**|**£**|
||37,217|-|-|**37,217**|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**37,217**|**-**|**-**|**37,217**|



_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ 

## **13.2 Grants made to institutions** 

|**_My charity has made grants to particular institutions that are material in_**<br>**_the context of its grantmaking.  Details of the institution supported,_**<br>**_purpose of the grant and total paid to each institution is available on the_**<br>**_charity's web site._**|**_Yes_**|**_Please provide_**<br>**_details of charity's_**<br>**_URL._**|
|---|---|---|
||**_No_**|**_Provide details_**<br>**_below_**|



|**Names of institution**|**Purpose**|**Total amount of**<br>**grantspaid £**|
|---|---|---|
|The Mlambe Project Ltd (Malawi), an independent social<br>enterprise registered in Malawi|Building work and implementing<br>charity's aims in Malawi|37,217|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**<br>**_Total grants to institutions in reporting period_**<br>**_Other unanalysed grants_**||**37,217**|
|||-|
|||37,217|



15 



DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 

Charity No. 1160518 Company No. 9185866 

The Mlambe Project 

## **Last year:** 

## **13.3 Analysis of grants paid (included in cost of charitable activities)** 

|**Analysis**|**Grants to**<br>**institutions**|**Grants to**<br>**individuals**|**Support costs**<br>**£**|**Total**<br>**£**|
|---|---|---|---|---|
|SupportingMalawian Organisation|57,844|-||57,844|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**57,844**|**-**|**-**|**57,844**|



## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ 

## **13.4 Grants made to institutions** 

|**13.4 Grants made to institutions**|||
|---|---|---|
|**_My charity has made grants to particular institutions that are material in_**<br>**_the context of its grantmaking.  Details of the institution supported,_**<br>**_purpose of the grant and total paid to each institution is available on the_**<br>**_charity's web site._**|**_Yes_**|**_Please provide_**<br>**_details of charity's_**<br>**_URL._**|
||**_No_**|**_Provide details_**<br>**_below_**|



|**Names of institution**|**Purpose**|**Total amount of**<br>**grantspaid £**|
|---|---|---|
|The Mlambe Project Ltd (Malawi), an independent social<br>enterprise registered in Malawi|Building work and implementing<br>charity's aims in Malawi|57,844|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**<br>**_Total grants to institutions in reporting period_**<br>**_Other unanalysed grants_**||**57,844**|
|||-|
|||57,844|



16 



DocuSign Envelope ID: DC060F47-4CB2-4F4E-9D1B-6FAEB2BFAA89 The Mlambe Project 

Charity No. 1160518 Company No. 9185866 

## **Section C                                            Notes to the accounts                                    (cont)** 

|**Other**<br>**Cash at bank and on hand**<br>**Total**<br>**Note 24     Cash at bank and in hand**<br>**Short term cash investments (less than 3 months maturity date)**<br>**Short term deposits**||||
|---|---|---|---|
||**This year**<br>**£**|**Last year**<br>**£**||
||19,145|8,632||
|||-||
||-|-||
||-|-||
||19,145|8,632||



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