2025-12-31-accounts

AFRICAN HEALTH FOUNDATION

FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST DECEMBER 2025

Charity number: 1165391

S Moffatt FCA Independent Examiner

African Health Foundation

Financial Statements for the period ended 31 December 2025

Contents	Page
Report of the Trustees	1-2
Report of the Independent Examiner	3
Statement of Financial Activities	4
Balance Sheet	5
Notes to the Accounts	6-7

0

African Health Foundation

Financial Statements for the period ended 31 December 2025

CHAIRMAN’S REPORT FOR THE PERIOD ENDED 31 DECEMBER 2025

(not part of the financial statements)

Printing instructions: Pages 1-2,1-7 The pages are numbered 1,2,0,1,2,3,etc This page is 0, so counting restarts after page 2.

Trustee Meetings

Due to individual's locations all trustee meetings and communications have been online during the year.

Events and actions

Social media sites continue to have limited updates due to very little information from Rose Ananse Memorial Hospice Care. I have requested that RAMHC try to send us a report every quarter, in order that we can put new information on the sites. We have also upgraded these sites with a new web site, and LinkedIn page.

RAMHC advised they required funding for staff and expenses and the trustees agreed to transfer six months funding. A grant of £2250.00 was provided in May 2025 of which not all had been used by end of the year

Report from Ghana

Nurse Director, Ms Delali, continues to make telephone support calls and will continue to offer her assistance with care team support although she has taken up a senior post with the local hospital. The support team volunteers are still active but RAMHC are looking at employing up to 3 Health Nurse Assistants to take on main domestic visits.

Future Development

We are still looking at possible ways of increasing awareness and funding. A number of suggestions are still to be considered including making contact with prominent Ghanaians in the UK, creating a media release. In addition, we are looking at some form of press/media release/report to try to gain a wider audience but as yet this is still to be prepared.

Operational issue

Mr Twam is continuing to act as CEO looking after the current administration. Ms Delali was offered and accepted a permanent job with local hospital, but will continue to control and liaise with the onsite team.

Conclusion

2025 has been difficult with the limitations, both in Ghana setting up a new team, and being able to approach the people we need to influence. It is hoped that in the coming year we can raise the profile and generate enough funding for the work in Ghana to continue and expand.

For the Trustees

M S Johnston (Chair) [e-mail]

Signature: MSJohnston

Jul 31, 2026

2026

MSJohnston (Jul 31, 2026 20:09:29 GMT+1)

Email: [e-mail]

1

African Health Foundation

Financial Statements for the period ended 31 December 2025

REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31ST DECEMBER 2025

Objectives and Activities

The CIO exists for the public benefit, the relief and assistance of people in need in Ghana and such other parts of Africa, who are sick and may be near to death, in particular but not exclusively through raising awareness of the situation and conditions in respect of end of life care in such parts of the world and through the provision of support, funds, or services as the trustees may from time to time think

The directors confirm that they have had due regard to the guidance issued by the Charity Commission on public benefit.

Structure, Governance and Management

The corporation was constituted as a foundation CIO on 2[nd] February 2016. In the event of the corporation being wound up, the members, who must also be trustees, are not required to contribute any amount towards the assets of the corporation.

Achievements and Performance

The trustees have a specific objective to raise awareness and funds in the United Kingdom for the Rose Ananse Memorial Hospice (RAMHC), Kumasi, Ghana which is providing palliative care to patients and their families in the local area.

The Nurse Director of RAMHC continues to make telephone support calls and has increased number of house visits. It is our hope that the health authority will provide additional support staff to meet this demand.

We have been able to maintain our links with Dr David Roberts of Oxford Brooks College.

Financial Review

Fund raising : There has been very little fund-raising activity this year partly unfortunately due to MJ heart surgery and then a motorcycle accident. We continue to have a small number of regular donations plus some other ad hoc gifts from individuals and just giving fund.

Expenses : We have only one funded expense (web site) with other expenses being met individually by the trustees. Our site, https://africianhealthfoundation.org, has been designed and published.This was funded privately by a supporter who does not wish to be named

Funding requirements for staff and expenses at RAMHC are partially met by grants provided at six monthly intervals.

Reserves policy

The trustees believe it is appropriate for the company to retain a reserve in the company of roughly six months anticipated expenditure and will seek to take the CIO to that position as it commences its activities.

In the opinion of the trustees, the state of the CIO's affairs is satisfactory.

2

African Health Foundation

Financial Statements for the period ended 31 December 2025

REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31ST DECEMBER 2024 (continued)

Future Plans

We have maintained and updated our social media presence in sites on Linkedin and Facebook. We continue to try to establish a system where RAMHC report regularly on their operations and requirements in order that we may provide more frequent updates to our supporters.

We also to wish to try to establish a longer term plan for the RAMHC, and look to the local board to move this aspect forward.

We continue to look at possible ways of increasing awareness and funding. A number of suggestions have been considered including making contact with prominent Ghanaians in the UK, creating a media release, and encouraging more use of Amazon Smile. We still have plans to produce some form of press/media release/report to try to gain a wider audience.

Independent Examiner

Having indicated his willingness to act, Stuart Moffatt was appointed to examine the financial statements for the year to 31 December 2025.

Reference and Administrative Information

The trustees who served the company for the whole of the period were as follows:

Charles F Amoah Geoffrey T Coyne Malcolm S Johnston Benjamin J O’Hanlon

Trustees meeting have been held on-line during the year.

Principal office: Ty Newydd Heol Glantren Llanybydder SA40 9SA

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity trustees:

Malcolm S Johnston Trustee

2026

Signature: MSJohnston

Jul 31, 2026

MSJohnston (Jul 31, 2026 20:09:29 GMT+1) Email: [e-mail]

3

African Health Foundation

Financial Statements for the period ended 31 December 2025

REPORT OF THE INDEPENDENT EXAMINER TO THE MEMBERS OF AFRICAN HEALTH FOUNDATION

I have examined the financial statements of African Health Foundation for the period ended 31st December 2025, which comprise the Statement of Financial Activities, Balance Sheet and the related notes set out on pages 5 to 8.

Basis of independent examiner’s statement

My examination was carried out in accordance with 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 seeking explanations from the trustees concerning any 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.

Independent examiner's statement

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 130 of the Charities Act; and b. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

• have not been met; or

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

Stuart Moffatt Chartered Accountant

Signature: Stuart Moffatt Stuart Moffatt (Jul 31, 2026 21:50:41 GMT+1)

Email: [e-mail]

2026

Jul 31, 2026

4

African Health Foundation

Financial Statements for the period ended 31 December 2025

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

Notes Incoming resources: 2 Donations Interest Total Outgoing resources: Bank charges Web-site costs Total Operating surplus / (deficit) Grant to hospice Net income / (expenditure) and net movement in funds Reconciliation of funds: Funds at 1 January 2023 Surplus/(deficit) for the period Funds at 31 December 2023	2025 2025 2025 2024 Unrestricted Restricted Total Total Funds Funds Funds Funds (Unrestricted) 454 0 454 15,658 336 0 336 181 790 0 790 15,839 85 0 85 60 0 0 85 0 85 60 705 0 705 15,779 2,250 2,250 0 £ (1,545) 0 £(1,545) £ 15,779 19,324 0 19,324 3,545 (1,545) 0 (1,545) 15,779
	£ 17,779 0 £17,779 £ 19,324

No operations were acquired or discontinued during the year.

5

African Health Foundation

Financial Statements for the period ended 31 December 2025

BALANCE SHEET AT 31ST DECEMBER 2025

Note		2025	2024
Fixed assets:
Investments		0	0
Current assets:
Cash at bank		17,779	19,324
Total current assets		17,779	19,324
Liabilities:
Creditors: Amounts falling due		0	0
within one year
Net current assets/(liabilities)		17,779	19,324
Total net assets	£	17,779	£ 19,324
The funds of the charity:
Unrestricted funds		17,779	19,324
Restricted income funds		0	0
Total funds	£	17,779	£ 19,324
These financial statements were approved by the trustees on	2026
and signed on their behalf by:	Jul 31,	2026
Malcolm S Johnston

Signature: MSJohnston

MSJohnston (Jul 31, 2026 20:09:29 GMT+1) Email: [e-mail]

6

African Health Foundation

Financial Statements for the period ended 31 December 2025

Notes to the financial statements

1 ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Accounting convention

The financial statements have been prepared in accordance with the Charities Statement of Recommended Practice (Charities SORP (FRS 102)) and Financial Reporting Standard 102 (FRS 102) using a receipts and payments basis. The financial statements are drawn up on the historical cost basis of accounting. African Health Foundation meets the definition of a public benefit entity under FRS 102.

Going concern

There are no material uncertainties about the charity’s ability to continue.

Income

Voluntary income including legacies are accounted for once the charity has entitlement to the income, it is probable the income will be received and the amount of income receivable can be reliably measured.

Expenditure

Expenditure is included as paid. Charitable expenditure comprises all expenditure directly related to the objects of the charity. This includes governance costs which represent the cost of compliance with constitutional and statutory requirements.

Cash at bank

Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of opening of the deposit.

Fund accounting

The funds held by the charity are either:

Restricted funds – these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular purposes; or

Unrestricted funds – these are funds which can be used in accordance with the charitable objects at the discretion of the directors.

Income from charitable activities Donations Total	2025 2025 2025 2024 Unrestricted Restricted Total Unrestricted £ £ £ £ 454 0 454 15,658
	£ 454 0 £ 454 £ 15,658

All income arose within the UK.

2 INCOME AND ENDOWMENTS

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African Health Foundation

Financial Statements for the period ended 31 December 2025

3 EXPENDITURE

Other than to the bank and for the web-site no charges were incurred during the period.

4 RESTRICTED FUNDS

The CIO presently has no restricted or designated funds.

5 INDEPENDENT EXAMINATION AND OTHER FINANCIAL SERVICES FEES

The independent examiner made no charge for his services.

6 STAFF COSTS AND EMPLOYEE BENEFITS

The charity did not employ any staff during the year.

7 ASSETS HELD ON BEHALF OF THIRD PARTIES

The CIO holds no assets for third parties.

8 TRUSTEES’ REMUNERATION

No remuneration or benefits were paid to any of the trustees during the year. No trustees’ costs were paid direct to third parties.

9 TRUSTEES’ EXPENSES

No expenses were incurred by or reimbursed to Trustees during the period. There were no expense claims by trustees for the cost of travel to meetings and other events during the period.

Donations to the charity by the trustees during 2025 amounted to £70.

10 TRUSTEES’ DONATIONS

AHF2025_forSigning

Final Audit Report

2026-07-31

Created: 2026-07-31 By: Stuart Moffatt ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAAaOrWMNqlqsH_Ix-q35zdi7QEUG8i8ghZ

"AHF2025_forSigning" History

Document created by Stuart Moffatt ([e-mail])

2026-07-31 - 10:31:28 AM GMT- IP address: 80.5.210.73

Document emailed to [e-mail] for signature

2026-07-31 - 10:33:30 AM GMT

Email viewed by [e-mail] 2026-07-31 - 7:06:12 PM GMT- IP address: 90.221.143.100 Signer [e-mail] entered name at signing as MSJohnston 2026-07-31 - 7:09:27 PM GMT- IP address: 90.221.143.100

Document e-signed by MSJohnston ([e-mail])

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