2024-12-31-accounts - Medics Across Continents

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Charity Commission Registered Number:1168289

MEDICS ACROSS CONTINENTS

Report and Financial Statements

For the year ended 31 December 2024

MEDICS ACROSS CONTINENTS

REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2024
Contents	Page
Legal and Administrative Information	2-3
Report of the Trustees	4-11
Independent Examiner's report	12
Statement of Financial Activities	13
Balance sheet	14-15
Notes forming part of the financial statements	16-20

MEDICS ACROSS CONTINENTS

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 December 2024

LEGAL AND ADMINISTRATIVE INFORMATION

Officers and Professional advisers

TRUSTEES

JAVID AHMED Ms DANIELLE ELEANOR CARNEGIE DR. MATIN KHALID MAHMUD SHERRIFF

REGISTERED OFFICE

Burney House Office 2 & 3 11-17 Fowler Road Hainault IG6 3UJ BANKERS Barclays Bank Plc

EXAMINER

AACSL Accountants Limited 1st Floor North Westgate House Harlow Essex CM20 1YS

CHARITY COMMISSION REGISTERED NUMBER

1168289

MEDICS ACROSS CONTINENTS

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 December 2024

The Trustees, for the purposes of the Charities Act 1993 as amended and Statement of Recommended Practice (SORP) 2005, submit their annual report and financial statements for the year ended 31 December 2024. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the report and financial statements. The Charity is governed by a Memorandum and Articles of Association.

PRINCIPAL ACTIVITIES, AIMS AND ORGANISATION OF THE CHARITY

Medics Across Continents (MAC) is a UK based medical charity which provides high-quality medical care to people affected by crises and disasters, regardless of their race, religion, and ethnicity, in poverty-stricken countries. Our goal is to support the delivery of surgical healthcare, alongside medical treatment, and services. We are committed to enhancing the education of medical professionals and the public through training programs, educational initiatives, lectures, and healthcare-focused publications.

Medics Across Continents was established by a team of doctors. The team has since worked in Malawi, Pakistan, Bangladesh, Somalia, Turkey, and Nigeria. We have also delivered medical aid to Gaza (via the Raffa border) during the 2024 genocide. MAC recognises that short-term emergency interventions are only a part of a solution to the health care crises that many countries face.

A strong emphasis is placed on training and equipping local medical staff and hospitals to better support the building of healthcare infrastructure in countries that MAC works in. By increasing local capacity, MAC ensures that the legacy of its humanitarian work continues to benefit local people.

MAC’s integrated and holistic approach incorporates our philosophy

Prevention | Education | Intervention

SURGICAL INTERVENTIONS: Our charity is comprised of a devoted team of surgeons, anaesthetists, GP’s, nurses, doctors who generously offer their expertise free of charge, all for the noble cause of saving and improving lives. Our work has taken us to countries across the globe, primarily focusing on regions in Africa and Southeast Asia, where access to quality medical care is often limited, and areas are affected by conflict, or natural disasters. MAC trained volunteer professional surgeons cover various specialties so that they can carry out complex surgeries that are otherwise unavailable locally, due to the high cost or lack of expertise in that area.

OUR WORK in 2024:

MALAWI SURGICAL MISSION : MAC conducted a surgical mission at the Queen Elizabeth hospital in Blantyre, Malawi. MAC also provided training and mentoring to local medical staff to ensure sustainable improvements in healthcare delivery.
GAZA SURGICAL MISSION : In 2024, MAC sponsored a surgical mission in Gaza, delivering life-saving medical care to those most in need. A team of skilled professionals worked tirelessly under challenging conditions, providing essential surgical treatments to injured patients.
ETHIOPIA SURGICAL MISSION : In 2024, MAC organised a comprehensive training program at the Hamlin Fistula centre in Addis. Over the course of the program, 50 local senior and non-senior medical staff received hands-on training in a range of surgical procedures and medical interventions.
PAKISTAN HEART SURGERY : A life saving journey: Critical heart bypass surgery - Pakistan.
RAFFAH BORDER DISTRIBUTION: In 2024, MAC provided nutrition & medical aid via the Rafah border to be distributed to the people of Gaza. Within Gaza, these aid parcels provided assistance to over 2,500 families.
WHEELCHAIR DISTRIBUTION : In Summer 2024, Medics Across Continents successfully conducted the distribution of wheelchairs in Orangi town & Adam Hingora, Karachi, Pakistan.
BANGLADESH : In Summer 2024, Medics Across Continents successfully conducted the distribution of wheelchairs at Al Manahil Nurture General Hospital in Chittagong, Bangladesh.
MAC MATERNITY PACK DISTRIBUTION : In Summer 2024, MAC conducted a successful distribution of maternal health packs in Sindh Government Hospital in Malir, & Meher House, Lyari in, Karachi, Pakistan.
BANGLADESH : In Summer 2024, MAC conducted the distribution of maternal health packs in Al Manahil Nurture General Hospital in Chittagong, Bangladesh.
Pakistan EYE TEST CAMP: MAC provided Eye Screening and Treatment Project for children in Karachi, Pakistan.
Pakistan WATER HAND PUMP : MAC successfully installed hand water pumps for families in need.
RENOVATION OF SURGICAL MATERNITY THEATRE IN MALAWI: With the generous support of a private donor and in partnership, MAC undertook a significant renovation project at the Queen Elizabeth Hospital in Blantyre, Malawi.

MAC UK COMMUNITY CLINCS: MAC holds community clinics in/around London. This is where we conduct free health checks such as BMI, oxygen level and blood pressure checks for the public.
MAC COMMUNITY TALKS : MAC brings together medical professionals to engage the public in open discussions about pressing health issues.
MAC MEDI-MENTOR : In a recent initiative to inspire and educate young minds, Medics Across Continents (MAC) visit schools across London, bringing to them a wealth of knowledge, experience, and passion.

16. MAC INTERNATIONAL FUNDRAISING CHALLENGES

17. Fundraising dinners

Medics Across Continents (MAC) Activities in 2025:

In 2025, Medics Across Continents (MAC) will undertake a series of impactful medical missions across multiple countries. Confirmed missions will take place in Pakistan, Nigeria, Bangladesh, and Malawi, where MAC will continue its commitment to providing life-saving and life-changing medical care. Additionally, MAC will actively negotiate the expansion of its missions to Sri Lanka and The Gambia, further broadening its global reach.

While previous missions have primarily focused on urology and gynaecology, MAC is set to expand its scope in 2025 by incorporating cardiac and paediatric surgeries, ensuring that a wider range of patients benefit from expert medical care.

Beyond medical missions, MAC will engage in various non-mission healthcare initiatives, including:

Distribution of free wheelchairs to individuals with mobility challenges.
Provision of nutrition packs for new and expectant mothers to promote maternal and child health.
Free eye screening programs and prescription glasses for children to address vision impairments at an early stage.
Other healthcare-related activities aimed at improving community well-being.

In the UK, MAC will focus on health workshops and community clinics, raising awareness and providing essential health services to underserved populations.

To enhance its outreach and engagement, MAC plans to increase the number of fundraising dinners in 2025, creating opportunities to connect with supporters and raise essential funds for its programs

Additionally, MAC has invested in an experienced digital marketing team, which is expected to play a crucial role in boosting awareness, donor engagement, and overall impact throughout 2025. Recognizing the increasing appreciation of its work, MAC is also planning to grow its team, ensuring that it can continue to expand and deliver high-quality healthcare services.

MAC is also looking forward to building strong partnerships with UK-based charities and associations, leveraging their expertise and resources to implement various healthcare activities effectively.

As 2025 approaches, MAC remains steadfast in its mission to provide essential healthcare services to those in need while expanding its initiatives and strengthening its global impact.

ANNUAL REPORT 2024

MEDICS Across Continents
Income and Expense
1st Jan 2024 to 31st Dec 2024

Income	Unrestricted	Restricted	Total
Donation Voluntary	221,263		221,263
Grant From Other Org	18,800		18,800
Gift in Kind	72,908		72,908
Other income	16,441		16,441
Total Income	329,412	-	329,412


Expense	Unrestricted	Restricted	Total
A. Programme Cost	157,349		157,349

B. Projects/Other Resources Expended	245,922		245,922

C. Lauch/startupcost/Depreciation	10,948		10,948

D. Governance/Set upcost/Support Cost	92,821		92,821


Total	507,040	-	507,040

Fund Balance	(177,627)	-	(177,627)

Previous Year Fund Balance	253,542		253,542

Adjustments/Transfers	-	-	-

Total Fund Balance	75,915	-	75,915

FINANCIAL REVIEW

During the year ended 31 December 2024, the Charity generated £329,412 in donations, including both direct transfers and cash contributions. The slight decrease of £22,142 compared to 2023 was a strategic decision, as MAC prioritized life-saving surgeries and expanded its activities to maximize impact. Additionally, cost-saving measures were implemented to ensure a higher percentage of donations directly supported critical programs. This approach reflects MAC’s commitment to efficiency, sustainability, and delivering the greatest possible benefit to those in need. The Charity (MAC-UK) aims to achieve its objectives through assisting in the provision of medical healthcare equipment, facilities and services. We also aim to advance the education of the public & doctors by the provision of lectures, workshops and publications devoted to medical healthcare. The Charity will continue to develop its key programmes and seek their sustainability through fundraising and through self-generated income.

RISKS

The factors that may affect the Charity’s delivery of its objectives include:

a) Reputation of Charity and the relationship with the community.

b) Ability to generate enough funds to successfully complete the identified projects for the charity.

c) RISK to delivery of projects due to global pandemic.

MEDICS ACROSS CONTINENTS produces an annual plan for delivery against its objectives. This plan sets out the targets for the year and is then broken down to a work plan. MEDICS ACROSS CONTINENTS has developed a strategy, which specifies how it will deliver the key programmes of work. The strategy also identifies targets and performance indicators.

RESERVES POLICY

The Charity aims to build reserve which will enable it to meet its average annual operational need. The Trustees review the reserves held by the Charity on a regular basis to ensure that an appropriate level of funds is held to meet the above policy of the Charity going forward.

GOING CONCERNS

As at the date of approving the report and accounts, there are no uncertainties about the charity’s ability to continue as a going concern.

MEDICS ACROSS CONTINENTS

REPORT OF THE TRUSTEES (continued)

FOR THE YEAR ENDED 31 December 2024

STRUCTURE, GOVERNANCE AND INTERNAL CONTROL

CHARITY ORGANISATION STRUCTURE

A Board of Trustees governs the Charity. New Trustees are selected by the Board of Trustees and are normally subject to re-election every three years. On 31 December 2024, the Board had a membership of three people (founding trustees).

DECISION MAKING PROCESS

The trustee may delegate any of their power to any committee consisting of one or more trustees. They may also delegate to any managing director or any director holding any other executive office such of their power as they consider desirable to be exercised by him. Any such delegation may be made subject to any conditions the director may impose and, either collaterally with or to the exclusion of their own powers and may be revoked or altered. Subject to any conditions, the proceedings of a committee with two or more members shall be governed by articles regulating the proceedings of Trustees so far as they are capable of applying.

THE POLICIES AND PROCEDURES FOR THE INDUCTION AND TRAINING OF TRUSTEES

All Trustees receive the handbook for Trustees provided through the Charity Commission. Each Trustee will have an induction programme by other Trustees and receive an information pack on the Charity and its finances. Beyond this, the Charity follows the code of practice for governance produced by the Governance Hub.

INTERNAL CONTROL SYSTEM

The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss.

They include:

Bank Account controlled and operated by trustees
Majority payment issued via Bank account and minimal cash usage
Introduction of donation and accounting software to maintain records
Production of a strategic plan, annual budget and cash flow
Management meetings to review budget and variances
Delegation of authority and segregation of duties.

STATEMENT OF TRUSTEES RESPONSIBILITIES IN RESPECT OF THE TRUSTEES' ANNUAL REPORT AND THE FINANCIAL STATEMENTS

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice). The financial statements are required by law to give a true and fair view of the situation of the charitable company and of the excess of income over expenditure for that period.

In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently.

observe the methods and principles in the Charities SORP (FRS 102)
make judgements and estimates that are reasonable and prudent.

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in its activities.

In so far as the trustees are aware:

There is no relevant information of which the charitable company’s examiner is unaware; and

• The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the examiner is aware of that information.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that its financial statements comply with the Charities Act 1993 as amended. They have general responsibility for taking such steps as are open to them to safeguard the assets of the charitable company and to prevent and detect fraud and other irregularities.

THE ARRANGEMENTS FOR SETTING THE PAY AND REMUNERATION

The arrangements for setting the pay and remuneration of the charity’s key management personnel and any benchmarks, parameters or criteria used in setting their pay are determined by the trustees as the boards may think fit and appropriate.

WIDER NETWORK

The charity is not part of any umbrella group or affiliated to any umbrella group.

MEDICS ACROSS CONTINENTS

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 December 2024

DISCLOSURE OF INFORMATION TO EXAMINER

The trustees who held office at the date of approval of this trustees’ report confirm that, so far as they are each aware, there is no relevant information of which the Charity’s examiner is unaware; and each trustee has taken all the steps that he/she ought to have taken as a trustee to make himself/ herself aware of any relevant information and to establish that the Charity’s examiner is aware of that information.

EXAMINER

In line with the provision exemption in the Charities Act 1993 as amended, the trust decided to appoint an examiner, which will review the accounts for the year ended 31 December 2024. In accordance with this appointment, AACSL Accountants Limited was appointed as examiner. Approved by the Board of Trustees and signed on behalf of the Board:

Approved By:

DR MATIN KHALID MAHMUD SHERIFF on behalf of the trust.

Trustee Date: 11th February, 2025

Independent Examiner’s Report to the Trustees of MEDICS ACROSS CONTINENTS

I report to the trustees on my examination of the accounts of MEDICS ACROSS CONTINENTS Trust for the year ended 31 December 2024

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 2011 Act and in carrying out my examination I have followed all the 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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.

AACSL Accountants Limited

1st Floor

North Westgate House

Harlow

Essex

CM20 1YS.

11th February, 2025

MEDICS ACROSS CONTINENTS
STATEMENT OF FINANCIAL ACTIVITIES(Incorporating an Income and Expenditure Account)
for theyear ended31 December 2024


		Un-restricted funds	Restricted Funds		Total Funds		Total Funds
		Dec-24	Dec-24		Dec-24		Dec-23
	Notes	£	£		£		£
INCOMING RESOURCES

Donations and Legacies		329,412			329,412		351,554

TOTAL	2	329,412	-		329,412		351,554

Expenditure on:

A. Programme Cost		157,349			157,349		130,351

Projects/Other Resources Expended		245,922			245,922		59,289

Lauch/startupcost/Depreciation		10,948	-		10,948		8,143

Governance/Set upcost/Support Cost		92,821	-		92,821		73,547

Netgains/(losses) on investments	3	507,040	-	-	507,040	-	271,329

Transfers between funds			-		-		-

Other recognisedgains/ (losses)			-		-		-

Net movement in funds		(177,627)			(177,627)		80,224

Reconciliation of funds			-		-		-

Funds brought forward		253,542			253,542		173,318

Net movement in funds and funds balance carried forward as at31		75,915			75,915		253,542

MEDICS ACROSS CONTINENTS
Balance Sheet
as at31 December 2024

		Dec-24	Dec-23
		Total	Total
	Notes	£	£

FIXED ASSETS

Equipment at cost		44,375	40,749
Accumulated depreciation		(40,096)	(35,300)
Fixtures and fittings at cost		45,917	45,917
Accumulated depreciation		(45,917)	(45,917)
TOTAL FIXED ASSETS	5	4,279	5,450

CURRENT ASSETS
Debtors and accrued income		1,142	1,142
Receivable		19,238	19,238
Equal/FairFX Card Ac (1210)		87	3,326
Cash at bank and in hand		51,168	224,386
		71,636	248,093

CURRENT LIABILITIES
Other Creditors

CREDITORS: amount falling due within one year	6	-	-

Net Current assets/(Liabilities)		75,915	253,543

TOTAL ASSETS LESS CURRENT LIABILITIES		75,915	253,543

FINANCED BY:

Unrestricted funds		75,915	253,543

Restricted Funds		-	-

TOTAL FUNDS	6	75,915	253,543

For the year ending 31 December 2024, the Charity was entitled to exemption from audit under section 477(2) of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibility for complying with the requirement of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The Accounts was approved by the Board of Trustees and signed on behalf of the Board by:

DR MATIN KHALID MAHMUD SHERIFF

Trustee

11th February, 2025

MEDICS ACROSS CONTINENTS

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 December 2024

c. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Cash flow statement

Under FRS 102 the Charity is exempt from the requirement to prepare a cash flow statement on the grounds permitted by this SORP specified in Section 7 of FRS102.

Going concern

The trustees have assessed the charity’s ability to continue as a going concern and there are no material uncertainties.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund are set out in Note 2.

Investment income and gains are allocated to the appropriate fund.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The grant income where related to performance and specific deliverables are accounted for as the Charity earns the right to consideration by its performance. Where income is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income being received, the income is accrued.

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs 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.

a) Premises overheads have been allocated on a floor basis and other overheads have been allocated on the basis of the head count.

b) Community project costs are those costs incurred directly in support of the objects of the Charity. The community project cost includes other support costs incurred in support of the objects of the Charity.

c) Governance costs are those incurred in connection with governance arrangement of the Charity, which relate to the general running of the Charity and compliance with constitutional and statutory requirements.

The basis of allocation for support costs and governance costs has been explained in Note c) above.

Fixed assets

All fixed assets are initially recorded at cost.

Depreciation

The fixed assets are written down over their useful economic lives at the following rates

Office equipment – 10% on cost

Pensions

The charity recognises the requirement to offer a pension scheme to eligible employees, however as of 31[st] December 2024, all employees have opted-out.

MEDICS ACROSS CONTINENTS	MEDICS ACROSS CONTINENTS
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED31 DECEMBER 2024

Note 2.	TOTAL INCOMING RESOURCES

	VoluntaryIncome	Dec-24	Dec-23

	Un-restricted:
	Donations,Legacies and similar incomingresou	329,412	335,390
	Gift Aid		16,165
	Restricted:
	Other direct Collections

		329,412	351,554


Note3.	TOTAL RESOURCES EXPENDED	Direct	Support	Dec-24	Dec-23
		Costs	Costs	Total	Total
		£	£	£	£
	Lauch/startupcost/Depreciation	10,948		10,948	8,143
	Project cost/other resources expended	245,922		245,922	59,289
	Programme Cost	157,349	92,821	250,169	203,898
		414,219	92,821	507,040	271,329
	The trust allocates all costs as shown in the table above. Costs are allocated between direct costs and support costs
	basedon the actual expenditure and natureof transactions.


Note 4.	TRUSTEES REMUNERATION
	The Trustees did not receive anyemoluments	and no outofpocket expenses we		repaid duringtheyear(2022: £nil)


Note 5.	FIXED ASSETS	Equipment	Fixture & Fitting	Dec-24	Dec-23
		£	£	£	£
	Cost	39,674	45,917	85,591	85,591
	Additions	-	-	-	-
	Revaluation	-	-	-	-
	Disposal	-	-	-	-
	Total Costs	39,674	45,917	85,591	85,591

	Depreciation
	Balance brought forward	(31,225)	(41,849)	(73,073)	73,073 -
	Charge for theyear	(4,075)	(4,068)	(8,143)	8,143 -
	Revaluation	-	-	-	-
	Impairment	-	-	-	-
	Disposal	-	-	-	-
	Transfers	-	-	-	-
	Balance carried forward	(35,300)	(45,917)	(81,216)	81,216 -


Note6.	Total Funds			Dec-24	Dec-23
				£	£
	Reserve brought Forward			253,542	173,318
	Surplus/(Defict) for theyear			(177,627)	80,225
				75,915	253,543

MEDICS ACROSS CONTINENTS

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 December 2024

Note 7 TAXATION

MEDICS ACROSS CONTINENTS is a registered charity and is thus exempt from taxation of its income and gains falling within Section 505 of the Income and Corporation Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that they are applied to its charitable objectives. No tax charge has arisen in the year.