2023-03-31-accounts

Trustees’ Annual Report & Financial Statement

2022/23

LOVE EDUCATE LIBERATE

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Report of the trustees for the year ending 31[st] March 2023

The trustees present their report with the financial statements of Health Amplifier for the year ending 31 March 2023. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in March 2005.

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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.

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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.

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Achievement Performance &

Clinical Care

Between April 2022 to March 2023, 2,734 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 2,734 patients attending our clinic this year, which is an average of 228 patients a month.

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What has been happening so far...

This year continues to be an exciting year for the project and the team alike. We have had an increase in the number of patients we see compared to last year. Since we have been registered with the government, it is really helping us in terms of the viability of resources.

As a government-registered clinic, the work team constantly receives visits and training from members of the Ministry of Health.

In one of the most recent health campaigns, we have been able to deliver vitamin A to children through the training of our staff, which includes how to fill out new patient registration forms and update information on health campaigns and new protocols.

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Kikavu Dispensary

Providing Excellence in Care

This year, we are pleased to let you know that the number of patients may be higher compared to the year before.

As the quality of our services increases, more people are attending our clinic and benefiting from our services.

This year, we are excited to announce that 2734 patients have been treated for various health conditions, with upper respiratory infections being the main one.

We have also had a considerable decrease in the number of malaria cases. Out of the 504 patients screened, only 12 tested positive. This is due to our commitment to educating the local community on how to take practical steps to prevent malaria from spreading.

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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.

We are pleased to share that this year we have had the pleasure to see 204 pregnant women and help deliver 5 babies. assist them with several types of services, including mother and baby health checks.

The mother and child care unit has become an essential hub for the health of mothers and their children.

This year alone, we have vaccinated 407 children, monitored their weight and height, and given them vitamin A and deworming pills for 1,064.

This is all possible because of the commitment of our staff to make the Kikavu area a healthier place to live and the generosity of our donors.

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Dental Treatment Project

The oral health programme at the school continues to progress on a regular basis.

It has been 8 years since we carried out dental treatments with children at the school. The figure of the dentist and the representation linked to pain are no longer part of the children’s ideas. They know that it is possible to cure their teeth without pain.

Every year, new students start school, and as part of the approach prior to dental treatment, they are given a talk about oral health and tooth brushing technique. Every year, the treatment begins with the older students so that the little ones lose their fear. Fear turns into curiosity and later into a desire to have their teeth cleaned and treated.

We are happy to let you know that this year, our dentist, Sofia, has been able to treat 469 children and provide 1,838 cavity fillings and sealants. Thank you again for all your support.

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School children receiving a dental check

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Summary of the main achievements

• 2,734 patients treated for various health conditions.

• 98% in 2022/2023 donations spent in the front-line projects.

• 204 pregnant women seen by our midwives and doctors.

• 5 babies delivered.

• 407 children vaccinated within the immunisation program.

• 1,838 cavity fillings and sealants performed.

• Only 12 malaria positive cases out of 504 people tested. Less then 3% incidence.

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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 2022 and March 2023 was £61,765 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.

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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 2022/2023, 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 £61,765 to fight poor health issues and poverty in Kikavu, Tanzania and still close the 2022/2023 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.

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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.

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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: 22.01.2024

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Charity rtgisb3tion numbèr 1167973 HEALTH AMPLIFIER ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

HEALTH AMPLIFIER LEGAL AND ADMINISTRATIVE INFORMATION Trustees Dr JD Br(Avn Dr MS V Hemandez Rev JL d S Damasceno Charlty rhurnbor 1167973 Principal address 16 Potteis Ponngland Norwich Norfolk England NR14 7GG Ind•pond•nt èxamlnor Sotos Chri$lophi FCCA Aston Shaw Limited Chartered Certified Accounlants The Union Building. 51-59 Rose Lane No￿l¢h NOrf￿k England NR1 1BY

HEALTH AMPLIFIER CONTENTS Page Trustees, report Independent examine¢3 report Statamanl of fina￿￿ ath'mties Balance sheet Noles lo Ihe finan¢l818latemonts

HEALTH AMPLIFIER TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2023 The truslees prèsgnt thèir annual report and financial statements for the year ended 31 March 2023. The finanoal stslements have been prepared in aco)rdance wilh the accounbng policies sel out in note 1 to the financial statements and comply with the charitys goveming document, ihe Charities Act 2011 and"ArLounting and Reporting by Chanties.. Slalement of Recommended Practice applicabfe to chanties preparing Iheir accounts in accord8nce with the Finawal Reporting Standard ap￿￿ble In the UK and Republic of Ireland IFRS 1021" {&ffédive l January 20191. The trust89$ have paid due rogard lo guxJancÈ issued by the Charity Commis$i¢)n in deuding what a¢tiwties the charity should undertak•. Stru¢tur•i govornanc• and managem•nt The truste8s who serwd during the year and up lo the dale of S￿nature ofthe llnancial statements wère.. Dr JD Brown Dr MS V Hernandez Rgv JL d S Damasceno Tho INslees' r8POrt was approved by the Board of Tru$¢g9$. JL Trustse S Oamasceno Date.. 22.01 z024

HEALTH AMPLIFIER INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HEALTH AMPLIFIER I report to the trustees on my examinakn.on ol the ffinanoaf statements of Heahh Amplffier (the tharityl for the year ended 31 Mar¢h 2023. Responsibilities and basls of report As the trustÈs ol the charty you are iesponsiNe lor Ihe preparation of the financAal slalements in ac£ordancs wtth tho iequiiements of tho Charitle8 Acl 2011 (the 2011 Adl. I report in respect of my examination of th8 tharity's finanaal stalemenls carried oul undfyr sgction 145 of tha 2011 Acl. In carrying oul my examination I have fdbowed all the appliCa￿e Direct￿n$ gNen by thé Charity Commission under section 14515llbl of the 2011 Act. Ind•p•nd•nt •xamlnerfs statsm•nt YoJr allention is drawn to the fact that tha chanty has prepared financaal 31alements in 8ccordan¢e with A¢counting and R6porting by Chanties preparing their accounts in accordance with the FinanrAal Reporting Standard applicable n the UK and Republic of Ireland IFRS 1021 in pr8lerènca lo Ihe Accounljng and Reporting by Charities.. Slalernenl of Rec4)mmended Pra¢b'¢e issued on l April 2005 whKh is releffed lo in th& exlant regulations but has now been wrthdrawn. l understand thal this has been don in order for financ4al statements lo provtdo a Inj8 and fair vi•w in accordanc wrth G9nèrally AcLeptedAccounling PractKe eff8cve for rewb'ng periods beginning on or aft¢r 1 January 2015. I have rLsmpleled my examination. I confirn that no matters have come to my attention In conne¢*'on with thé examination giving me caus8 lo believe thal in any material respect.. accounting records were not kept in respecl of Ihe charity as requirod by $84icffi 130 of tha 2011 Act., or the finanual slalemenls do nol accord with those records," or the finan<Jal statements do not compty with the applublè requirements rAJnceming the fom and content of accounts Sel out in the Charibes IAccounl$ and Reports) Regulations 2C4)8 othar Ihan any requiremenl Ihal the a¢¢oun15 give a Iwe and f¥ vi8w whith is nol a maltw con3th￿d 0$ part of an independent examination. I have no concerns and have ￿rne across no olhor matters in conneclion wth the examinolion to whith attention should be drawn in this r¢port in order to enable a proper und&rslanding of the finanraal statements to be reached. Soto¥ Chrl$tophl FCCA Aston Shaw Limited Chartered Certrfied Accwntants Thè Union Building, 51-59 Rose Lane Norwich Norfolk NR1 1BY England Dated.. 21 10 1..12 Ltr

HEALTH AMPLIFIER STATEMENT OF FINANCIALACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Unrestricted Unrestrictsd funds funds 2023 2022 Note• Income from". Donations 8nd ￿¥￿e$ 61.765 64,123 Ex nditure on: Charitable actiwlies 87.770 70.187 Nèt expendlturn for thtr y•arl Net movement in fund¥ 16.0051 16,C641 Fund balances at l April 2022 15,1S9 21.223 Fund balan¢•• t 31 P4aT¢h 2023 9.154 1S,159 The stal8m8nt of finanrial acNiti88 indud8s all gains and bsso8 recognis8d in th8 year. All income and expendrture dtrrive from ¢ontinuing adivitses.

HEALTH AMPLIFIER BALANCE SHEEr AS AT 31 AIARCH 2023 2023 2022 Notss Flxed assets Tangible assets 1.130 957 Curr•nt asg•ts Cash al bank and in hand 10.230 14,891 Cr•dltor8'. amounts falllng du• wlthln on• y•ar 12,206) 18891 Nel current assots 8.024 14,202 Totsl as$•ts I￿8 ¢urr•nt Il•bllltl•s 9.154 15,159 Income fund* Unrestrict8d funds 9.154 15,159 9.154 15,159 The financAal slat•m8nts were approved by Ihe Trustees on ... d S Darna￿en0 Tru8t••

HEALTH AMPLIFIER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accounting polici98 Charlty Inf0M￿tion Health Amplifier is a tharty 1.1 ACCOUn￿n9 conv•ntion The finanual slalemenls have been prepared in acurdarKe wrfh the tharitys Igoveming documenll, Ihe Charities Act 2011, FRS 102"The Financial Reporting Standard appluble in the UK and Republic of Ireland. I'FRS 102) and Ihe Chant￿S SORP "AccLJunling and Reporting by Charibes.. Statement of Recommended Practice applicable to charities prepanng their accounts in accordarKe wrth the Finan￿al Reporting Standard applicablg in the UK and Republic of Ireland IFRS 1021" leffeth've 1 January 20191. The charity is a Public Bènafil Enbly as defined by FRS 102. The financial statements have departed from chartti.es IA¢counts and Reports) Regulations 2008 onty lo the extent required lo provide a Irue and fair view. This departure h85 involved following the Slatemenl of Recommended Practic* lor charrties applying FRS 102 ralher than the version ol the Statemenl of Recommended Pract￿ whith is r8faffed to in the RegUlat￿S bul which has sinc• b8on withdrawn. Thè financial slalemenls ar8 prepared In 8terting, wthich is the lunctional curroncy of the charity. Monetary amounts in these financial statements are rourbded lo the neafesl £. Tho flnancial stslemgnts have been pr8pared und81 Ihe historical Iwt conventson. Imodifiad to indude tha revaluation of freehold properties and lo indude investment propertifjs and certain financial inslwmènls al falr valuel. The principal accounting poli¢ies adoptèd are sel oul below. 1.2 Golng ¢on¢•m At the time ol approving the financial stalemenls. the trustee3. have a reasonabl& expedal￿n that Ihe tharity ha$ adequate resources to continue in operaknonal existence for the foreseeable fvture. Thu$ the Iru$lee8 continue lo adopt Ihe going concem basi$ of a¢counknng in preparing the financial statements. 1.3 Charltable funds Unreslricled lund8 are available for use at the disuets'on of the trust•es in fvrth•T8n¢e of their charttable objectives. Reglricted fiJnd$ are gubjed to SF￿ ￿ndIllOnS by dMors a$ to how they may be used. The purpo$eg and uses of the restricted (unds are sel oul in the noles ¢0 the finanoal stalemenls. Endowment fvnds are $tJbJe(a to 8peofic condrtit)ns by donors that th8 caprtal must bg mainlained by the tharity. 1A Income Income is recognised when the charty is lega￿ entilted to it after any perfornance o)rHlilions have been met, tha amounts Can be measured reliably, and it is probable that irKx)me will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notffied ol the donation. unless perfomance conditlons require deferral ol the amount. Income tax racoverable in rel8b.on lo donalM)ns re¢eNed under GrftAKI or deeds of covenant Is recognised al the l]me of tho dtsnati￿. Legacies are recognised on receipt Of othe￿¢se if ihe tharty has been not¢fied of an impending distribution, the amount is known. arKI receipt is expeded. 11 the amount is not known, the le9acy Is treated as a contingent asset.

HEALTH AMPLIFIER NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies (Continued) 1.5 Exponditurg Expenditure is rec￿nIS•d 01￿ the￿ is a legal or ¢>Jnstructive obh'9ation to transfar aeonomic benofil to a third party, il is probable that a transfer of e¢orwmic benefrts ￿11 be réquired in settlement, and the amount of the obligation can be measuied reliabty. Expendrture is classified by acliwty. The o)sls of each actmty are made up of the lolal of direct costs and shared ¢osls. induding support costs invofved in underiaking each actsvity. Direct costs attn'bulable to a single activty arè allocated direclly to that actmty. Shared costs which CA)ntribule lo more than one activity and support ￿$1$ which are not attributable to a siThJle actiwty ale apportioned be￿een those activities on a basis ctsn51slenl with th8 usè of rèsources. Central slaff costs are alocated on the basis ol tim& spanl, and deprecAation chaiges are aUocal&<l on th& porb.on ol the awl's use. 1.6 Tangible fixed a$$ets Tangible fixed ass&ts are inilialty m&asured at cost and subsequenuy m8asured al ￿$1 or valualion. of dttprerjalion and any Impaim)ènt losstt. D&pre¢ialiort is ro¢ognisgd so as to write off the cost or vaknatbrm of assets lèss thèir rasidual valuas OV8f thèir useful lives on the fc4lgnised al Iian$a¢tion pri￿ unless the arrangement constitutes a financing transa1￿n. where the debt instrument 15 measured at the present value of the future payments diso)unted al a market rate of inlerest. Financial liabibtie5 das5ified as payable wrthin one year arè tK¢t amorb'sed. Debt instruments a￿ subsequenty Carrigd at amorfised cosl. using the efferthe inlerest rate method. Trade creditors are obligations lo pay for goods or seM¢es that have t)een acquired in the ordinary course of operab.ons from suppliers. Amounls payable are dassified as wrrenl liabilrties if paytneni is due within ong year or less. If not, they are presented as norpcufrent Iiabilrties. Trade ￿editorS ale re(x)gnised initially al Iransa(Jon pri(* and subsequenlty measured at amortised o)sl using the effeclwe inteiesl method.

HEALTH AMPLIFIER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting polici•s IContlnu•dl Dèreeognition of financialliabilities Finanaal liabil￿eS are derecogni5ed when the charity's contracaual otligations expire or are discharged or cancelled. 1.9 Employ¢9 bon•ffts Tha cost of any unusgd holKlay enlitlemenl is rewnised in the pgn.od ￿ whith th& employg8'S SgNi¢es are récèivèd. Temin8lion bentrffts are Tecognised immediatety as an expense when the ¢h8nty is demonslrabty ¢ommitted lo lerminale the ern￿oyM9nI of an empk)yee or to pro*ide terminabon benefrts. Critical accounting estim4te• •nd Judg•m•nts In the application ol the charity's accounbng polioes. the Iwuslees are required lo make judgements. eslimales and a53umplitsns about thè carrying amount ol assets and lia￿￿￿'e5 that are not readily apparent from other sources. The eslimales and associated assumpbons are based on hislorical experi8nce and other faclors that are considered lo be ielev8nl. Actuaj resutts may differ from Ihese estsmales. Thg ¥slimal¢s and underfying as5umpliofis are ￿MeWed on an ongoing basis. Revisions lo accounting eslimales are re¢ognis8d in the period in which the estimate is iewsed where the fev¢sion affects only th81 period. or in the period of Ihe revisi￿ and fijture p8n.ods where Ihe wsion affects both cJJrrenl and fulufe pefiods. Donatlons and l•gacl•s Unrn8trict•d Unre8trictod funds funds 2023 2022 Donalbons and gifts 61,765 64,123

HEALTH AMPLIFIER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Charltsbl¥ •¢tlvtll•s Charitable Charltable Expenditure Exp•nditu 2023 2022 Grants lo inslrtulions 63.251 288 157 63 870 377 2.764 67,769 285 157 Insurance Telephon8 Bank charges Offiee expenses Depreciation Accountancy and18gal fees 912 319 689 67.770 70.187 67.770 70,187 Tru$t¢ None ol the trustees lor any person8 connecaed with them) rK￿yed any remunèrat￿ or b8nefils from tho charity during the year. Employ•o# Tho average monlhty nurnbar of employeas during the year was: 2023 Number 2022 Number Totsl The￿ were no employees whosg annual remutwfation wa$ nwyg than £60,0W. Taxatlon The charty is exempl from tax on income and gains falling wrthin sedion 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Acl 1992 to the extent Ihal these are appli•d to rts charitablè objècts.

HEALTH AMPLIFIER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Tangiblg fixod a¥¥gts Comput•rJ ost Al 1 April 2022 Addrtion$ 1,698 549 At 31 Mar¢h 2023 2,247 O•prgclatlon and ImpaSrni•nt Al 1 April 2022 Dep￿claI10n chargePrtal- Increase in credrtors 1,517 10 Cash absorbed by operations 14.4881 16,0541 12 Analysls of chang•s Sn n•t funds The charrty had no deb( during the year.

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/

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