Charfty r•gl$trallon numbgr 1186021
MATERNAL AID ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

MATERNAL AID ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
TrustaeB
DrAJa￿lrij8f
Dr U H8fwTI
Charlty numbèr
1166021
Prlnclpal addrnss
23 Angalbury House
Talbot Ro
Wessex Gardens
London
W2 SLE
Indép•nd•nt èxaminèr
Tony 80810
Sllver Levene IUKI LimitÈd
Chartered Cer￿fied Accountants
Level 5A, Maple House
149 Tottenham Govrt Road
London
W1T 7NF

MATERNAL AID ASSOCIATION
CONTENTS
Pege
Trustees, rgport
Independent examinerfs rep¢)rt
ststèm8nt of financlal a￿vIt￿$
Balan¢8 sheet
Nots8 io th8 fla8n¢i8I 5t8tsm&r*ts
8-10

MATERNAL AID ASSOCIATION
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2023
The trusteès present thelr annu81 report and ffnanc431 slatements for the year ended 30 September 2023.
The finandal statements have been prepared in accordance with the accoun￿ng pollcies sel out in note 1 to the
f4nanual sla18ments and eornply wth the charit5ls1governing documenti. tha Charities Act 2011 arKI 'Aceounting
and Reporting by Charftie8'. Statement ol Rgcommended Practice ap￿1¢8b1@ to charfties preparing thglr 3c¢ounts
In accordance wlth the Flnandal RepDrtlng Standard appllcable In the UK and RepubllG ol Ireknd IFRS 1021.
{affectlV8 1 Janu8ry 20191.
oblo￿]¥¥8 and a¢tyvltlo8
Th8 Charftls objecUv6s are carried out for tha publie b6nefit. Tha tnjstèes conflmi that they have pald du6
regard to the public benefit ousdance publishgd by tho Charity Commission. The Charily rofers to tho pvbli¢
benefit guldarnce wh6n raviewlng and sotlng its alms and oblectlves and In futu16 plannlng.
Malgrnal Aid As50ciatSon IMAAI has devlsed a prfmary healthrAre model to revolutlonSse maternal healthcare In
rural Bano18desh. known as the Hub-spokes IHSI mode1. The HS rnodel has been deslgned to educate a
populauon, specialise Ihe workforce and conDecl rural ¢ommunitie$ to a healthcare System. Th8 main aims ar8 to
brlng together a fragrnented health system., aceess the remote and resource-poor populations, and add practlcal
innovation and 8SS8ntial targ8ted r880urc8S to th8 field. To 8thi8ve this, MAA8ims to reduc8 th8 d81ay8 pregn8nt
woman exporfonc6 In al dedtJing to seek care. bl reachSng care and cl receiving adequate healthcare, as
htghlighted in the Thre84elay model. Through targeting these 8rea8. MAA aims to Improve mètem81 health
outcomes and ulllrnately allow the HS to serve as a blueprfnl for a rnod81 that can be r8pII(xted throughout th8
devèloplng world, In sSm118r resou￿poor anij remote setUNJs.
Achl8vement6 and perfomiance
Our newly launched MAA clinic acts as th8 'hub'; tt Is an extemal rjlnlc that ￿11 b8 Utlllsad by MAA'S sp8d811s8d
d(xtor5 who have completad an intenslve tralnlng programme, delivered by the Royal College of Obstetrics and
Gynaecologists IRCOGI In Bangladesh and recogni88d by the RCOG UK. The piirnary role of MAA doctors in
the HS model is to idents'fy, manage andlor refer high-risk pregnancy cases. They will provide compr8henswe
8n10natsl carè IANCI 91 the dlnle on a fortnlghuy basls to hlgfvri8k women. By continuously monltorfng wome
durlng pregnancy, the doctors are able to identify th08¢ who n8ed to bo r8piiJly referred lo a hospit81 for
secondary ènd lartiary level care. The MAA dlni¢ Is therefore essentlal In the dellvery of adequate heatthcare and
also facllitates the r8ferral and tr8nsportatlon ol women to secondary or tertlary hettlth centres. addressing both
the delays In reachlng and receSvlng ¢are, and subsoquenly preventing matemal mortality and morbidty.
Each component of the HS model 8ddf8SS88 drff8r8nt 818ments ol the thre8-d81ay mod81, providing an efficient
nd effectlve approach to the delivery ol matemal healthcare and maternal educallon In resource-poor setllngs.
With the successful irnplem8ntation of the HS model, Èlms to Imwove maternal 8nd neonatal health
outcomes In Bangladesh.
Flnanclal rgvlow
Durfng th8 Pgrfod the Charily rec8W8d donat￿nS 01 £162,576 and sp8nt £153.752.34 in furth8r8nce of its objects.
11 is th8 policy of the charty that unrestficted funds whlch have not been designated for a spedflc use should be
malntained at g level equlvalent to betwgen Ihre8 and slx month's expenditvre. The trust88S (x)nsider that
reserves al thi5 level will ensu￿ ihat, in the event ol a signrfi¢ant drop in funding, they will be able to Continue the
¢harity's current a￿vil￿88 whi+e coll8id8ration is given to ways in wh*ch 8ddition81 fvnds m8y b6 raisad. This 18v81
ol ￿SerVeS has been maintained throughout the year.
The trustees have assessed th8 major rfsks to whlch thè chartlylg axpos8d. 8nd arè saUsfi8d that sysl8ms arè In
place to mlilgate exposure to the major rfsks.
Structure, goveman¢e and management
The charity is an IncorpDrat8d OrgaThisation govemed by its constitution.

MATERNAL AID ASSOCIATION
TRUSTEES. REPORT ICONTINUEO)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
The trustees who 8erved duriTh9 tho year and up to Ihe dAte of slgn8ture of #7e fln8nd81 statements were..
OrAJalglrdar
Mlss F Z Jalgirdar
Dr U Haroon
(Resigngd 29 Doc8mb8r 20221
Trust88 V8cana8S shovld b& advertised. however exlstlng trustees are encou¥aged to put fotward names for
consideratlon. Ngw trusiees are then app￿ntsd by rnalority ¢onserist*s.
Trustees wlll serve lor a three y8aF Pgri(yJ t￿lOre bèlng ollglb16 for ra-alectlon. A trustee wlll be appolnted to Ilalse
th professlonal advisors to discuss financial i8suas and be respon8ible for 8dvising the Boar(* of Tnjsteès on
flnancial matters.
Th8 board oftrustoes 8dminlst8rs Ihè Charlty 8nd comprls89 of thr86 n￿MberS who meat as and wh?n requlred.
Th8r8 Is 8 process In place to induct n6W trustaes who are glven an ovetvlew of tho charlty and the context ¥￿thIn
whkh It operates. This cov8rs=
Ihe obligations of Iruslge8:
- Ihe maln documents whlch set out the operational frarn8work for lh8 charily inrjuding th8 conStitu￿n-
resovrcln9 the currentflnanel81 positlon as set out in the latest published accounts.,
. future plans and obj8Ctlves
ThB 1ft￿t￿. rnport wa9 approved by the Bo8Td ofTrusteeB.
DrAJalglrdar
Trustae
Dated..
29.07.2024

MATERNAL AID ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF P4lATERNAL AID ASSOCIATION
I report to the trnJ8t8e8 on my 8x8min8Uon of tha flnanclal statements of Matemal'Ad Assoclauon Ilh9 tharftyl
for the year ended 30 September 2023.
Responslbllhlos and b4818 of rnport
As the twstees of the Ch•￿*Y you arè ￿spOn$5b1e for the preparat￿n of the flnandal statements In ￿￿OrdanCe
th the requlrements ol Ihe Charllies Act 2011 (the 2011 Act).
I report In respect of my examination of the charitls statements carrled out under section 145 of the
2011 Aet. In e8rrylng out my examlnalion I havo followed 811 th8 appllcablg directions givgn by th8 Charfty
Commlsslon vnd8r 88Ctlon 14515llbl of the 2011 Act.
Independent examin¢Vs statement
Your 8tt8ntion is drawn to the fact that the charity has prepared financlal statements In accordance w(th
AccountSno and Reportino by Charities preparing their accounts in accordan￿ with the Flnanclal Repor￿ng
standard Appllcabl6 in the UK and Republic of Irel8nd IFRS 1021 In pr81er8n(* to th6 AccounJng and
Reporting by Chari1185'. Statement of R8c(>mmendad Practice issued on 1 April 2005 which is referr8d to in tr8
extant r6gulatl￿S but has now been withdrawn.
l understand thal thls has b88n don8 In ordèr for ffinanclal statements to sy0￿￿6 a true and falr vl8w In
accordance with Generally Accepted Ac£ounling Practice effective for r¢portin9 periods beginning on or aftor 1
January 2015.
I hava Com￿&t0d my 6xamlnatlon. I conflm that no matters h8Vg come to rny 8ttenlK)n in connection wSth the
examination givlng rne cause to belleve that In any matetlal respect..
accoun￿ng records v4er8 t￿t kept In respect of the charfty as requlred by sedon 130 of the 2011 Act.. or
Ihe financ181 statèments do t￿1 acc4yd with thos9 records,. or
th& flnand818tstamont8 do not conwly wllh the applkabl8 Tèqulrementg ¢on¢emlng Ihg form and contanl
of accounts set out in the Charities IAccounts and Reports) Regulations 2C()8 other than any requiremant
that the accounts gSve a Iwe and falr view whi¢h 1$ not a m8tl6r eons4d6red as part ol an Indeperndent
examin8tion.
I have no concems and have come acros8 no other m8tter8 In eonneetlon th6 6X8minallon to whlch
attention should be dr8wn in this r8POrt in o￿ler to enable a proper understanding of the financial statem8nts to
be reached.
To
eala
Silv8r L6vènè IUKI Llmitgd
Charter6d Certified Accountants
L8V815A, Maple House
149 Toltenham Court Road
London
W1T 7NF
Dated..

MATERNAL AID ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Unrestrboted Unrestricted
funds
funds
2023
2022
Notes
ncomè from..
Donati￿$ and legac4e8
162.576
136,193
Total Income
162.576
136,193
Exp8ndltur¥ on..
Charitab18 actlvities
176,422
178,688
Total axp•ndltur•
176,422
178,688
N•t •xpondlturo and mov•mgnt In funds
{13.8461
142.495
Reconclllatlon of funds..
Fund balancA8 8t 1 October 2022
65,606
108,101
Fund balances al 30 September 2023
51,760
65.606
Th8 slat8ment Offinan￿8[ acu￿1183 Ind￿188 8119ah)8 and IoB8eJ r¢¢ognl8ed kn th& year. ￿1 In￿)ma wandlbjre
d8riv8 frorn continuiw acuvitles.

MATERNAL AIO ASSOCIATION
BALANCE SHEET
AS AT 30 SEPTEMBER 2023
2023
2022
Notes
Current assets
Debtors
C&sh at bank and in harnd
io
816
56,704
816
68,750
57,520
69,566
Credltors: amount8 fallino due wlthlrt
ono y•ar
11
15,7601
13,9601
Net current 8s8et$
51,760
85.606
Net assets exdudlno Pgn8ion li4bllily
51.760
65.606
The funds of the charlty
Unrestrlcted fvnds
51.760
65,606
51.760
85,606
29.07.2024
Th8 finandal statamants ￿re approved by the trustees on .........................
DrA Jalglrdar
Trustee

MATERNAL AID ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDEO 30 SEPTEMBER 2023
Accountlng pgllcl•$
Charlty Information
Matemal Aid Assocsallon Is a ¢harftsble trust.
1.1 Aeeountlng conventlon
The financlal ststements have be8n prep8red in 8ttord8nc8 wlh the ch8rtty'$ tgovernlng documentl, ihe
Charities Act 2011, FRS 102'Th0 Financlal Repotlng Standard appllcable In thg UK and Republlc of Ir8land
I'FRS 102"18nd the Charities SORP "Ac¢ounting and R6portlng by Ch8fit165'. Statement ol Reeommen(Sed
Praetlce appllcable to ¢harflles preparfng their accounts In ac¢ordan¢e wlth the Flnancial RglX)rting Standard
applicablo in the UK and Republlc of Ird8nd IFRS 1021 leffeetive l January 20191. The charlty is a Public
Bèneflt Entlty as deflned by FRS 102.
The (*arity has tsken adv8ntag8 of Ihe prowsion8 in lh8 SORP for charities not to kYep8￿ a Ststement of
C8sh Flows.
Th6 ffinandal statements have departed from the Chadties {A￿OuntS and Reports) ReguKgtions 2008 only to
the extent ￿QUI￿d to provide a tnje and fair view. This departura has involved following the St8tem8nt of
Recommendeij Pra¢tice for charitles 8pplwllg FRS 902 rathoF than the verslon of tha Slatemernl of
Recommende¢J Practice which is referred to in the Regulations but which h88 since been wSthdr8wn.
The financi81 statem8nts ar8 pr8par8d In sterfing, ythich Is the fun￿0￿￿1 eurrancy of ihe eharty. Mon6tary
amounts in these financial statements are rounded to the nearest £.
The financlal statemgnts h8v8 been prepared undor the hi810ri¢81 cost (x)nvenkn'on. The prindpal a￿unttng
polielos adopted are set out bdow.
1.2 Golng concern
At the of approving the finan¢ial statem8nts. th8 tnJst88s have a r88son8bl8 expectation that the chaiity
has 8dequatè resources to Con￿nUe In operadonal 8￿$tenCe for the foreseeable futurg. Thus th8 trustees
continue to adopt the going conc8m b8sis of accouriting in prèp8rlng the fjnanolal statements.
1.3 Charitabl• funds
￿n￿StriCted fijnds are avai18bl8 for us8 8t the disrxetion of thè trusttas In further8ncL of thelr charltab
obl8CtIv88.
1.4 Incomg
Incorne Is f8cogn5sed when th& charity Is legally enlled to It aftar any perfomiance c£Jndltic￿s have been met,
the amounts can be measured r8l*abty, and it18 probable tliat Income wlll be recelved.
C8sh don8tions are recognlsed on receipt. other donations are reCI)gn￿ed once lh8 tharity has been notffied
of the donation, ￿n￿sS perforrnance conditions require deferral of the amount. Income tax recoverable in
rel8tlon Èo dOnat￿S recewed under Gift or deeds of cov8nant is r8(x)gnls8d atth8 timè olthe don8tk)n.
Leoacles 8fe recognlsed on Fecelpt or Othe￿88 If Ihe charlty ha8 been not1ft8d ol an Imp8nding di51rtbubon.
the arnount 18 known, and racalpt is expected. 11 the amount is not kTh)wn. the kgacy is treated as a
GOn￿ngent assoL
1.5 Exp8ndltuM
Llabllltles are r6cognlsed a8 res0vr￿S expended a8 soon a5 th8re 18 a 18gal or (x)nstnJctlve obllgati
committing the charity to the expendlture. All expenditu￿ Ls a￿oUnted for on an accrual basis and has been
classiliad under headSn9S that aggr8g8t8 all costs r818t8d to th8 category.
IrrecDv8rable VAT charg8d againsl the category of resourcas expended forwhteh11 was Incurred.

MATERNAL AID ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDEO 30 SEPTEMBER 2023
Aceountlng pollcles
ICorttlnu•dl
1.6 Cash and cash equFvalents
Cash and cash equiv81&nts include cash in hand, deposit8 held at call wrth banks, other short-tenn liquid
investmants with odglnal maluriUes of thrae months or16s8. aThJ bank ovardislts. 8ank ovèrdrafts aro shown
within borrowings iri current liabllllie5.
1.7 Flnanclhl Instruments
The charfty ha5 016cted to apkly tha provlsSons of S8clton 11 '8aglc FI￿ancIal Instruments, and Sbctlon 12
'0th8r Finanaal Instruments Issu8s' of FRS 102 to 811 of Its financlal Instruments.
Financial lll5tnJments are recognlsed In th8 chafitls balanrA sh88t when the th&rty b8com8S P8ty tr) the
conlraclual wovlslons of the instrurn8nt.
Financial 8ssets and liabilitres are offset, with the net amounts presentsd In the financial statements, when
there Is a legally onforceable right to set off tha ree4gnlsed amounts and there Is an Intentlon to Sett￿ on a net
b8S18 or to r881is8 th8 8s88t and S8tt￿ th8 li8bilty 5imult8naously.
Baslc flnanGlal ass8ts
Baslc finandal assets. whlch Include debtors and cash and bank balances. aye Inhlally measured at
transadion prica inclu(Jing transacuon eosts and are subs8qUen￿Y ¢8rri8d at 8Fnort189d cost Using Iha 8ff8clive
interest method unless the arrangement conslitules a financ4ng transaction, where the transaction
m6asured at the present value of thè future receipts dlseounted at a mark6t rata of InterasL Flnanaal assets
cla8sffied as receivdble within one year are not amortised.
Baslc flnanclal Ilabllltl•s
Baslc flnand8111obllWo9, IndudlThJ uodttor8 and bank Are InltS01ty rouJgnl8ed At tr8n9adon prfL* unl889
the 8rrang8rn8nl constitut88 a financing trdnsaction, where the debt instrument ￿S measured at the pr8sent
value of th6 future payments dlscounted at a mart(et rale of intaresl. Flnandal Ilabllldes dassbfied as paya￿0
withln one year 8re not amortised.
Debt Instruments Are Subs￿uenlly eArrfed at anKJrttsed cost, uslng the ef￿ve Interest rate method.
Trade cre¢Jltors Bre obIlga￿0ns to pay for goods or S8￿CeS that hav8 been Bcqvlred In the ordinary course of
OP8rations from 5LJpplier5. Arnounts payab18 are cl8s8ffi8d as current liabiliti88 if paym8nt 15 du8 within on8
year or less. 11 not, thgy are wesented 88 non-current Ilabllities. Tradg creditors are rgcognised inltially at
Irdnsactlon pric8 and sub5equenUy measured at amortised ctsst using Ihe effective Interest mtrthod.
Dern¢oonltion of flnanclal Ilabllltles
Finanaal Ilabllities Bre derec4gnised when the chartty's 4xntraciual obligations expire or 8re d￿ChArged or
cancè118d.
1.8 Ernploy8e benefits
The c05t ol any unused ￿lIdaY entltlement Is recognlsed In the period In whlch the employee's setwce5 are
r9¢0Ned.
Tamination b6n6fits are recognlse(I Immediately as an axponse whon the chhrity Is demonstrably e4)mmlttad
to tsmiinatg Ihe employment of an omployets or to prowdo termination benefits.

MATERNAL AID ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Crltical accounting ¢Jtlrnates and judgements
In th8 8ppllealon of th6 tha￿tI$ èccountlng polleies, thè tnjstees Are ￿qUIred to make ludgements, esumlltes
and assumptions about th8 c8rryin9 amount ol assets and liabilities that ar8 not readily apparenl from other
sourc88. The estlmales and assodatad assumptlons are based on hlstorfcal experlenoe and othèrfactors that
are consid8red to be r818vant. Actual results rn8y drffer fram thes8 88tim8t88.
The 9sb'rn8t08 ond undortying &88umption8 8r8 rewgw9d on an rmgcAng b&4i8. Rèvision8 to •ccounllng
ostjmates are reeognised in the psriod in which the estlmale is revised where the revlsion affects only that
period. or In the period of Ihe revlslon and future perlods where the revlsion affects both current and fijture
perfocl8.
Incom8 from donation5 and logacies
Unrestrlcted Unrestslcted
funds
funds
2023
2022
Donatlon8 and gift8
162.576
136.193
charItab￿ aetlvltlag
Governancg Charftablo
costs expendltu
2023
2023
To¢al
2023
Totsl
2022
Charftable expendlture
153,752
153,752
159.910
Share of govemance costs188e notg 51
22.670
22.670
18,778
22.670
153,752
176,422
178.688
Support costs
Support Gov•rnan¢è
costs
costs
2023Support costs Governance
costs
2022
Aceountancy
Legal and wfesdonal
1,980
20,690
1,980
20",69)
1,980
16,798
1,980
16,798
22.870
22,670
18,778
18,778
Analysed betwe8n
Support and Governance
Costs
22.870
22,670
18,778
18,778
Governance costs indud85 payynents to the indepandent 6xaminer of £1,65012022- £1,980) for accountancy
fees.

MATERNAL AID ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Net movemen¢ in fund$
2023
2022
The n81 movam8nt In funds Is gt8tad aftèr ch8rginglltr6dltOngi'.
Fae8 P8y8bl& for the Indepand8nt examlnatlon of the charftys flnanclal
8tatements
1.980
Tru8tèg1
None of the trustees lor any per60n8 connected wlth them) received any remuneratlon or banafits from the
charity durinu th8 y88r.
Employ8•5
The average monthly ntjmber of employees during the yearwas:
2023
Numbor
2022
Number
Totsl
Thar& were no employees whosa annual remuneratk)n was more than £60,000.
Taxation
The charfty Is exempt frthln taxation on its activSles because all its Income Is applled for Charitab￿ purposes.
10 Debtors
2023
2022
Amounts falllng du• withln one ￿ar.,
Other d8blors
816
816
11 Cr•dllors: amounts lalllng due wlthln ona yoar
2023
2022
Other Credliors
Acwals and def8rred In￿rne
3.780
1.980
3.960
5,760
3,960

MATERNAL AID ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2023
12 UnrestrTcted funds
The un¥estricted funds of the char￿Y comprlse the unexpended balances of donadons and grants whlch are
not subject Its specific conditions by donors and grantors a5 to how they rnay be used. These indude
deslgnated fvnd8 whl¢h havg b8gn $81 aslde out ol un￿St￿rIed funds by the trustsgs for sp9cmc putPOS8S.
At 1 (ktobor
2022
In¢omln9
resources
Re$ovr¢•$
At30
expended September
2023
General funds
65,806
162,576
1176.4221
51,760
Previous year.
At 1 October
2021
Incoming
rosourcos
Resour¢e8
At30
èxpended Septomber
2022
Gen6pal ftjnds
108.101
136,193
1178,6881
65.606
13 Rolaled paity tran8a¢tlons
Th8r8 no disdosab18 relatéd party transadons during the ye8r12022- non8).
10