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← Medics Across Continents

2025-12-31-accounts

Charity Commission Registered Number:1168289

MEDICS ACROSS CONTINENTS

Report and Financial Statements

For the year ended 31 December 2025

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MEDICS ACROSS CONTINENTS

REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2025
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

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MEDICS ACROSS CONTINENTS

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 December 2025

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

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MEDICS ACROSS CONTINENTS

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 December 2025

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 2025. 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 2025 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.

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OUR WORK in 2025:

Throughout 2025, MAC has continued to expand its medical, humanitarian and communityfocused work across multiple countries, delivering surgical interventions, essential aid, and community support aligned with global health priorities and SDG targets (notably SDG 3, 5, 10, and 17). Below is a consolidated overview of confirmed activities and programmes undertaken so far in 2025.

1. International Medical Missions & Surgical Support

Planning and delivery of major women’s health surgical missions, including VVF (vesico-vaginal fistula) repair surgeries and other life-saving consultant-led procedures. Missions involve UK and international surgeons, partnerships with Millat Hospital (Sadiqabad), Mirpur DHQ, and longstanding collaboration with local partners.

MAC prepared and submitted major grants for surgical and community-health support in Rohingya camps, with intended delivery of consultant-led surgeries, nutrition packs for mothers, mobility aids and training.

Continued partnership with Queen Elizabeth Hospital in Blantyre, supporting surgical activities, community health services, and planning for extended disability-care projects.

Ongoing work with National Hospital Abuja for surgical and medical support missions.

Partnership development with Hamlin Fistula Centre and inclusion of Ethiopia as a key country for new grants, including nutrition packs for young mothers and potential prosthetics project expansions.

2. Humanitarian Aid & Essential Distributions

Large-scale distribution of nutrition packs for mothers and young children in Pakistan, Bangladesh and proposed expansions in Malawi and Ethiopia under multiple grant applications.

Mobility-aid programmes across Pakistan, Bangladesh, Malawi and The Gambia, with specific targets (e.g., 300 wheelchairs in some grant proposals) and collaboration with local hospitals and disability partners.

Ongoing distribution of glasses to orphans and school-going children in Pakistan and Bangladesh, including new proposals for girls’ education and special-needs support.

3. Gaza Response – Cairo Deployment (Nov 2025)

MAC has organised a major humanitarian deployment in Cairo for 26–30 November 2025, involving:

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4. UK Community Health & Mental-Health Programmes

• Delivery and planning of GP clinics, health workshops, and mental-health/domesticviolence awareness sessions in partnerships with multiple venues in East London—including East London Mosque, Ilford Islamic Centre, St. Hilda’s East, and others.

5. Strategic Partnerships & Fundraising

• Joint fundraising events (e.g., London November 2025 IMRA dinner) and match-funding arrangements.

• Proposal development for multi-country programmes and multi-year thematic interventions.

6. Organisational Expansion & Governance

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ANNUAL REPORT 2025

MEDICS Across Continents

Income and Expense 1st Jan 2025 to 31st Dec 2025

Income Unrestricted Restricted Total
Donation Voluntary 299,392 299,392
Gift Aid 25,691 25,691
Gift in Kind 130,000 130,000
Other income 21,345 21,345
Total Income 476,428 - 476,428
Expense Unrestricted Restricted Total
A. Programme Cost 72,554 72,554
B. Projects/Other Resources Expended 150,200 150,200
C. Lauch/startupcost/Depreciation 4,064 4,064
D. Governance/Set upcost/Support Cost 30,130 30,130
Total 256,948 - 256,948
Fund Balance 219,480 - 219,480
Previous Year Fund Balance 75,915 75,915
Adjustments/Transfers - - -
Total Fund Balance
295,395
-
295,395

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FINANCIAL REVIEW

During the year ended 31 December 2025, the Charity generated £476,428 in donations, including both direct transfers and cash contributions with an increase of £147,016 compared to last year income. 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:

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.

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MEDICS ACROSS CONTINENTS

REPORT OF THE TRUSTEES (continued)

FOR THE YEAR ENDED 31 December 2025

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 2025, 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:

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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.

• 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:

• 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.

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MEDICS ACROSS CONTINENTS

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 December 2025

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 2025. 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: 23rd February, 2026

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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 2025

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:

  1. Accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. 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.

23rd February, 2026

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MEDICS ACROSS CONTINENTS

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) for the year ended 31 December 2025

Notes
INCOMING RESOURCES
Donations and Legacies
TOTAL
2
Expenditure on:
A. Programme Cost
Projects /Other Resources Expended
Lauch/startup cost/ Depreciation
Governance/ Set up cost/Support Cost
Net gains/(losses) on investments
3
Transfers between funds
Other recognised gains/ (losses)
Net movement in funds
Reconciliation of funds
Funds brought forward
Net movement in funds and funds
balance carried forward as at 31		 Un-restricted
funds
Dec-25
£
476,428
476,428
72,554
150,200
4,064
30,130
256,948
219,480
75,915
295,395		 Restricted
Funds
Dec-25
£
-
-
-
-
-
-
-
-		 Total
Funds
Dec-25
£
476,428
476,428
72,554
150,200
4,064
30,130
256,948
-
-
-
219,480
-
75,915
295,395		 Total
Funds
Dec-24
£
329,412
329,412
157,349
245,922
10,948
92,821
507,040
-
-
(177,627)
-
253,542
75,915

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MEDICS ACROSS CONTINENTS

Balance Sheet

as at 31 December 2025

Notes
FIXED ASSETS
Equipment at cost
Accumulated depreciation
Fixtures and fittings at cost
Accumulated depreciation
TOTAL FIXED ASSETS
5
CURRENT ASSETS
Debtors and accrued income
Receivable
Equal/FairFX Card Ac (1210)
Cash at bank and in hand
CURRENT LIABILITIES
Other Creditors
CREDITORS: amount falling due
within one year
6
Net Current assets/(Liabilities)
TOTAL ASSETS LESS CURRENT LIABILITIES
FINANCED BY:
Unrestricted funds
Restricted Funds
TOTAL FUNDS
6		 Dec-25
Total
£
174,375
(41,474)
45,917
(45,917)
132,901
1,142
19,238
251
141,862
162,494
-
295,395
295,395
295,395
-
295,395		 Dec-24
Total
£
44,375
(40,096)
45,917
(45,917)
4,279
1,142
19,238
87
51,168
71,636
-
75,915
75,915
75,915
-
75,915

For the year ending 31 December 2025, 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

23rd February, 2026

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MEDICS ACROSS CONTINENTS

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 December 2025

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.

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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 2025, all employees have opted-out.

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MEDICS ACROSS CONTINENTS

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) for the year ended 31 December 2025

Notes
INCOMING RESOURCES
Donations and Legacies
TOTAL
2
Expenditure on:
A. Programme Cost
Projects /Other Resources Expended
Lauch/startup cost/ Depreciation
Governance/ Set up cost/Support Cost
Net gains/(losses) on investments
3
Transfers between funds
Other recognised gains/ (losses)
Net movement in funds
Reconciliation of funds
Funds brought forward
Net movement in funds and funds
balance carried forward as at 31		 Un-restricted
funds
Dec-25
£
476,428
476,428
72,554
150,200
4,064
30,130
256,948
219,480
75,915
295,395		 Restricted
Funds
Dec-25
£
-
-
-
-
-
-
-
-		 Total
Funds
Total
Funds
Dec-25
Dec-24
£
£
476,428
329,412
476,428
329,412
72,554
157,349
150,200
245,922
4,064
10,948
30,130
92,821
256,948
-
507,040
-
-
-
-
219,480
(177,627)
-
-
75,915
253,542
295,395
75,915

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MEDICS ACROSS CONTINENTS

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 December 2025

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.

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