Trustees’ Annual Report & Financial Statement 2021/22
LOVE EDUCATE LIBERATE
PAGE 1
Report of the trustees for the year ending 31[st] March 2022
The trustees present their report with the financial statements of Health Amplifier for the year ending 31 March 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in March 2005.
PAGE 2
Objectives Activities &
The purpose of the charity is...
“The relief of sickness and preservation of health, in particular, but not limited to, persons in extreme poverty.”
“And the relief and/or prevention of poverty in the community in such ways as the Charity Trustees may from time to time decide.”
Before Health Amplifier was established, the community of Kikavu, Tanzania had no access to a local health clinic so had to travel for many miles to receive healthcare, consequently disease and malnutrition were high.
Additionally, with little education about the importance of good hygiene, environmental and personal sanitation was poor with waterborne diseases occurring frequently. We are working to educate and support the community in overcoming the issues of poor healthcare, malnutrition, malaria, disease and dental hygiene.
As part of our programme to fight poverty in Kikavu and its surrounding villages, the charity funds the salary of local health professionals working in the Kikavu dispensary and community projects which help the charity to achieve its objectives and ensures sustainability.
The charity carries out its projects through partnership with other institutions but most specifically with the Catholic Diocese of Moshi – Korongoni Parish. The trustees have had due regard to the Charity Commission guidance on public benefit and recognise that it is their responsibility to ensure that the benefits offered have a positive impact in Kikavu and the surrounding area.
PAGE 3PAGE 3
The remainder of this report illustrates the activities undertaken to support the public benefit. Health Amplifier, although new, has had a great year since its start in June of 2016. The charity is now running in partnership with Catholic Diocese of Moshi with seven different projects in the Kikavu village, benefiting more than 10,000 residents in the area.
PAGE 4PAGE 4
Achievement Performance &
Clinical Care
Between April 2021 to March 2022, 2084 patients have been treated at the Kikavu clinic, where upper respiratory infections, urinary tract infections, gastro-intestinal diseases, skin diseases together with hypertension and diabetes type II are the most common diseases in the region. During the past year the cases of malaria have decreased drastically, having few cases during raining season.
In total we have had 2,084 patients attending our clinic this year, which is an average of 173 patients a month.
PAGE 5
PAGE 5
PAGE 6
What has been happening so far...
This year, exciting new changes have happened at the Kikavu Dispensary.
As the facility is expanding, the team is getting bigger, and we are recruiting more qualified nurses and clinical officers to join our project.
Now the dispensary is divided into 2 buildings. The first one is where all patients are screened by the clinical team and where the pharmacy and laboratory are. The second building is the mother & child clinic, together with the diabetes and dental rooms. Last year, after a long process, the mother and child facility was registered as part of the Kikavu dispensary.
PAGE 7PAGE 7
Community Care
Creating Strong Partnerships
Kikavu is part of the government health network and is registered as a dispensary of the Tanzanian Ministry of Health, Community Development, Gender, Elderly and Children department. For this reason, the government collaborated directly with the delivery of a refrigerator to store the vaccines that are already available in the service for the benefit of the community.
On the 28th of February, the HIV department from KCMC hospital visited Kikavu dispensary to train and advise the laboratory staff about testing and counselling. Regular visits were planned as part of the partnership with bigger hospitals in the region as a support network.
We believe that these types of partnerships will be beneficial for our staff and will raise the quality of service we deliver to the communities.
----- Start of picture text -----
PAGE 8
----- End of picture text -----
The Mother & Child Medical Unit
The mother & child clinic has been equipped with new furniture to provide greater comfort to patients, and staff alike.
With the mother & child department fully operational since the end of November, the clinic has already received its first patients.
The children are measured, weighed, vaccinated, and dewormed. Likewise, pregnant women attend regular check-ups; depending on the stage of pregnancy, women are provided with folic acid, deworming pills, and mosquito nets.
The delivery room is equipped to attend deliveries that do not present any complications and that do not require any type of extra attention.
On the 17th of March, the first baby girl was born at the Mother & Child Medical clinic. The birth was a complete success; the mother and the girl, who weighed 3.5 kg at birth, are in perfect health.
----- Start of picture text -----
PAGE 9
----- End of picture text -----
Dental Treatment Project
The NGO Born to Learn, located in the community of New Land, not far from where Kikavu Chini is, has donated dental equipment that will be useful for the equipping of the dental department that we hope will be operational by the end of this year.
Last year, the Kibosho hospital donated the dental chair that we have in the new clinic. The Kibosho dental department has been kindly supporting us. They have generously donated a dental ultrasonic scaler, which will be of great help to our dental department.
All this equipment will benefit our dental project greatly. We will be able to see more patients and deliver an even better quality of treatment.
PAGE 10PAGE 10
School children receiving a dental check
PAGE 11PAGE 11
School Project
This school year, the delivery of toothbrushes and toothpaste to the students of Kikavu Chini primary school was resumed. Students in higher grades were taught how to brush their teeth properly. We worked with first and second-year students in smaller groups and, in many cases, individually to teach them proper brushing technique and hope that they will make it a daily hygiene habit.
This is a very important step in our fight against tooth cavities and decay.
PAGE 12
Summary of the main achievements
-
2,084 patients treated for various health conditions.
-
Creation of clinical departments to help in the efficiency of medical delivery.
-
Recruitment and training of new staff.
-
Formation of a strong partnership between the government and the private health sector.
-
100% in 2021/2022 donations spent in the front-line projects.
PAGE 13
Policy on Grant Making
The charity has established a grant making policy to achieve its objectives to the public benefit. The trustees apply the funds of the charity at their discretion and in accordance with the charitable purposes and objectives of the charity. The trustees will consider any requests or known situations that are eligible for consideration.
-
a. Each request or situation will be considered on its own merits. Where situations have been previously considered (whether successful or not) any due diligence undertaken to reach an earlier decision will be made available to the trustees.
-
b. The trustees will carry out sufficient due diligence to ensure that the request or situation meets both the charitable purposes, and the priorities for support set out in its policy.
-
c. The trustees are happy to work in partnership with other grant making bodies where funding of an entire project is beyond the scope of any single organisation. This includes, but is not limited to, national and international relief operations in the wake of natural disasters.
At the moment, the main beneficiary of our grants is the Kikavu Dispensary in Tanzania. The total amount of funds awarded to the Dispensary between April 2021 and March 2022 was £67,769 which was essential for the running of the Dispensary and all the projects associated to it.
All the grants awarded are closely monitored by the trustees and by our onsite project manager to make sure that they reflect the charity’s objectives and thereby advance public benefits.
Plans for the Future
We are so thankful for all sponsors that made possible the finishing of the specialist diabetes care and a mother & child unit. This centre is specifically designed to be used for the management and regular monitoring of diabetes, educational healthcare seminars and antenatal.
Our plan now is to concentrate on the training of local staff so the Centre can provide the best health care possible for the mothers and children and postnatal care. Our aim is to give the best healthcare possible to the community of Kikavu and those from further afield. Now that the centre is built, we will be seeking equipment to offer digital retinal photography and an ultrasound machine - which will be particularly important in enabling us to deliver preventative health care to pregnant patients.
PAGE 14
We will also be offering appointments with a podiatrist, nurses and doctors. Dr Julian will be coming to Tanzania to educate and train all members of staff on diabetes, as this is his specialist area. Another area of interest of the charity is ecology.
We are currently in discussions with the local community as to how they could be involved in the preservation, conservation and the protection of the environment and the prudent use of resources. More to come on that.
Financial Review
Although the charity welcomes donations made by the public, the charity’s major source of funding is from grants and donations issued by private companies and other institutions that share the same ethos of the charity. This way we make sure that all the public donations will go to the front line.
We are pleased to report that for the fiscal year of 2021/2022, Health Amplifier invested all of the donations received in the project we run in Kikavu -Tanzania. The charity holds no designated, restricted, investment or endowment funds.
Due to the generosity of our donors we managed to make grants to the total amount of £67,769 to fight poor health issues and poverty in Kikavu, Tanzania and still close the 2021/2022 account with a surplus, which will be invested in the finance of new projects in the next fiscal year.
Reserves Policy
The trustees aim to keep the free reserves amounting to approximately three months average expenditure. The trustees believe that this level will be sufficient to respond to our grant beneficiary and have enough money to cover any governance costs.
Since we are a new charity this policy will be reviewed annually as the work of the charity develops.
PAGE 15
Structure, Governance and Management
Governing Document
Health Amplifier is a Charitable Incorporated Organisation (CIO) governed by its constitution dated on 20th April 2016. It is registered as a charity with the Charity Commission number 1167973. The charity is governed by a board of trustees.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Appointment of Trustees
As set in the constitution, apart from the first Charity Trustees, unless the Charity Trustees decide otherwise every Charity Trustee is appointed by a resolution passed at a properly convened meeting of the Charity Trustees. In selecting individuals for appointment as Charity Trustees, the Charity Trustees have considered the skills, knowledge and experience needed for the effective administration of the charity. There must be a majority of Charity Trustees who subscribe and adhere to, in belief and lifestyle, the Statement of Faith.
Reference and Administrative details
Charity name: Health Amplifier Charity number: 1167973.
PAGE 16
Charity website:
www.healthamplifier.org
Registered Office: Happisburgh Manor, The Street, Happisburgh, Norfolk, NR12 0AB. Banker: Barclays Bank, 34 Market Pl, Dereham NR19 2AS.
The trustees and officers serving during the year and since the year end were as follows:
Chairman Dr. Julian David Brown Executive Director Rev. Jorge Luis De Souza Damasceno Trustee Dr. Marianne Simoes (appointed on 28th March 2018)
Declarations
The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees.
Signature(s)
Full name(s): Jorge Damasceno Position: Trustee
Date: 24th November, 2022
PAGE 17
THANK YOU!
“For all your support in Loving, Educating and Liberating lives. You are making the difference!”
Don’t forget to visit our website for more information:
healthamplifier.org/impactreports/
PAGE 18
REGISTERED COMPANY NUMBER: CE007715 (England and Wales) REGISTERED CHARITY NUMBER: 1167973
Report of the Trustees and Unaudited Financial Statements For The Year Ended 31st March 2022 for Health Amplifier
Aston Shaw Ltd The Union Building 51-59 Rose Lane Norwich Norfolk NR1 1BY
Contents of the Financial Statements For The Year Ended 31st March 2022
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner's Report | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 |
| Notes to the Financial Statements | 5 to 9 |
| Detailed Statement of Financial Activities | 10 |
Report of the Trustees For The Year Ended 31st March 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
CE007715 (England and Wales)
Registered Charity number
1167973
Registered office
Happisburgh Manor The Street Happisburgh Norfolk NR12 0AB
Trustees
Rev J L d S Damasceno Dr J D Brown Dr M Hernandez
Independent Examiner
Stephen Sparrow ACCA Aston Shaw Ltd The Union Building 51-59 Rose Lane Norwich Norfolk NR1 1BY Approved by order of the board of trustees on ............................................. and signed on its behalf by:November 24th, 2022
........................................................................ Rev J L d S Damasceno - Trustee
Page 1
Independent Examiner's Report to the Trustees of Health Amplifier
I report to the charity trustees on my examination of the accounts of the Health Amplifier CIO (the Trust) for the year ended 31 March 2022.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set outin the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Stephen Sparrow ACCA Aston Shaw Ltd The Union Building 51-59 Rose Lane Norwich Norfolk NR1 1BY
Date: .............................................
Page 2
Statement of Financial Activities For The Year Ended 31st March 2022
| Statement of Financial Activities For The Year Ended 31st March 2022 |
||||
|---|---|---|---|---|
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies EXPENDITURE ON Support Costs 2 Charitable activities Charitable activities Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 67,007 713 69,497 70,210 (3,203) 19,601 16,398 |
Restricted fund £ - - - - - 1,613 1,613 |
31/03/2022 Total funds £ 67,007 713 69,497 70,210 (3,203) 21,214 18,011 |
31/03/2021 Total funds £ 61,645 679 58,215 |
| 58,894 | ||||
| 2,751 18,472 |
||||
| 21,223 |
Page 3
Balance Sheet 31st March 2022
| Notes FIXED ASSETS 7 Tangible assets CURRENT ASSETS Cash at bank CREDITORS 8 Amounts falling due within one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 9 Unrestricted funds Restricted funds TOTAL FUNDS |
Unrestricted fund £ 957 14,891 (2,326) 12,565 13,522 13,522 |
Restricted fund £ - - 1,613 1,613 1,613 1,613 |
31/03/2022 Total funds £ 957 14,891 (713) 14,178 15,135 15,135 13,522 1,613 15,135 |
31/03/2021 Total funds £ 343 21,559 (679) |
|---|---|---|---|---|
| 20,880 | ||||
| 21,222 | ||||
| 21,222 | ||||
| 19,609 1,613 |
||||
| 21,222 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ~~..~~ November 24th, 2022 and were signed on its behalf by:
.............................................
Rev J L d S Damasceno - Trustee
The notes form part of these financial statements
Page 4
Notes to the Financial Statements For The Year Ended 31st March 2022
1 ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds 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 restricted purposes.
The MCCU Restricted fund was created in the year in question when a donation was made specifically for the provision for a mother & child medical facility in Kikavu, this is compatable with the charities stated aim of furthering the provision of healthcare in communities in extreme poverty in Tanzania.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate
continued…
Page 5
Notes to the Financial Statements - continued
For The Year Ended 31st March 2022
2 SUPPORT COSTS
| Support costs 3 GRANTS PAYABLE Charitable activities 4 NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Depreciation - owned assets |
31/03/2022 £ 713 31/03/2022 £ 67,769 31/03/2022 £ 319 |
31/03/2021 £ 679 |
|---|---|---|
| 31/03/2021 £ 56,608 |
||
| 31/03/2021 £ 114 |
5 TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st March 2022 nor for the year ended 31st March 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st March 2022 nor for the year ended 31st March 2021
6 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Donations and legacies EXPENDITURE ON Support Costs Charitable activities Charitable activities Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 61,645 679 58,215 58,894 2,751 16,859 19,610 |
Restricted fund £ - - - - - 1,613 1,613 |
Total funds £ 61,645 679 58,215 |
|---|---|---|---|
| 58,894 | |||
| 2,751 18,472 |
|||
| 21,223 |
continued…
Page 6
Notes to the Financial Statements - continued For The Year Ended 31st March 2022
| 7 TANGIBLE FIXED ASSETS COST At 1st April 2021 and 31st March 2022 Additions At 31st March 2022 DEPRECIATION At 1st April 2021 Charge for year At 31st March 2022 NET BOOK VALUE At 31st March 2022 At 31st March 2021 8 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accrued expenses 9 MOVEMENT IN FUNDS £ £ Unrestricted funds General fund Restricted funds MCCU Construction fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds MCCU Construction fund TOTAL FUNDS |
At 01/04/2021 £ 19,609 1,613 21,222 Incoming resources £ 67,007 - 67,007 |
31/03/2022 £ 713 Net movement in funds £ (6,087) - (6,087) Resources expended £ (70,210) - (70,210) |
Computer equipment £ 764 934 |
|---|---|---|---|
| 1,698 | |||
| 421 319 |
|||
| 740 | |||
| 957 | |||
| 343 | |||
| 31/03/2021 £ 660 |
|||
| At 31/03/2022 £ 13,522 1,613 |
|||
| 15,135 | |||
| Movement in funds £ (3,203) - |
|||
| (3,203) |
continued…
Page 7
Notes to the Financial Statements - continued For The Year Ended 31st March 2022
9 MOVEMENT IN FUNDS - continued Comparatives for movement in funds
| £ £ Unrestricted funds General fund Restricted funds MCCU Construction fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds MCCU Construction fund TOTAL FUNDS A current year 12 months and prior year 12 months combined position is Unrestricted funds General fund Restricted funds MCCU Construction fund TOTAL FUNDS |
At 01/04/2020 £ 16,859 1,613 18,472 Incoming resources £ 61,645 - 61,645 as follows: At 01/04/2020 £ 16,859 1,613 18,472 |
Net movement in funds £ 2,750 - 2,750 Resources expended £ (58,894) - (58,894) Net movement in funds £ (3,337) - (3,337) |
At 31/03/2021 £ 19,609 1,613 |
|---|---|---|---|
| 21,222 | |||
| Movement in funds £ 2,751 - |
|||
| 2,751 | |||
| At 31/03/2022 £ 13,522 1,613 |
|||
| 15,135 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds MCCU Construction fund TOTAL FUNDS |
Incoming resources £ 128,652 - 128,652 |
Resources expended £ (129,104) - (129,104) |
Movement in funds £ (452) - |
|---|---|---|---|
| (452) |
continued…
Page 8
Notes to the Financial Statements - continued For The Year Ended 31st March 2022
10 RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2022.
Page 9
Detailed Statement of Financial Activities For The Year Ended 31st March 2022
| INCOME AND ENDOWMENTS Donations and legacies Donations Total incoming resources EXPENDITURE Charitable activities Grants to institutions Support costs Management Insurance Telephone Finance Bank charges Human resources Office expenses Other Computer equipment Governance costs Accountancy and legal fees Total resources expended Net (expenditure)/income |
31/03/2022 £ 67,007 67,007 67,769 67,769 285 157 441 56 912 319 713 70,210 (3,203) |
31/03/2021 £ 61,645 |
|---|---|---|
| 61,645 56,608 |
||
| 56,608 280 166 |
||
| 446 28 1,019 114 679 |
||
| 58,894 | ||
| 2,751 |
Page 10