REGISTERED CHARITY NUMBER: 1171686
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 June 2025
for
Open Arms Malawi
Document ID: f6373c52b87c5968e6bd7fae59d8bfdf14e159d828ea6e4a3c85879ec33b2e38
Open Arms Malawi
Contents of the Financial Statements for the Year Ended 30 June 2025
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 to 6 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 to 18 |
Document ID: f6373c52b87c5968e6bd7fae59d8bfdf14e159d828ea6e4a3c85879ec33b2e38
Open Arms Malawi
Reference and Administrative Details for the Year Ended 30 June 2025
TRUSTEES A M Martin Ms A J Ainley S E Walker Ms J Peak G F W Park C R Hartley Ms J Hartley REGISTERED OFFICE Community House 46-50 East Parade Harrogate HG1 5RR
REGISTERED CHARITY NUMBER 1171686 INDEPENDENT EXAMINER Nicola O’Sullivan FCA DChA BHP Professional Services Limited One, Waterside Place, Basin Square Brimington Road Chesterfield S41 7FH
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Document ID: f6373c52b87c5968e6bd7fae59d8bfdf14e159d828ea6e4a3c85879ec33b2e38
Open Arms Malawi
Report of the Trustees for the Year Ended 30 June 2025
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 30 June 2025. 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).
OBJECTIVES AND ACTIVITIES
A summary of the objects of the Charity as set out in its governing document
The trustees shall apply the income, and at their discretion apply the whole or any part of the capital, of the trust fund for the relief of children in need in Malawi suffering from hardship and distress by reason of their social and economic circumstances as follows:
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By the provision of accommodation for orphans and neglected children including the provision of such essential factors as love, care, food and clothing.
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By providing hospice accommodation for orphans and neglected children suffering from terminal illness covering medical and nursing care and funeral expenses.
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By the provision of such basic educational, social, moral and spiritual training as will enable them to live and face the challenges of life.
Activities
The Charity raises funds, predominantly in the UK, and all the Charity’s grants are directed to Open Arms Infant Homes (OAIH), an independent Malawi based charity which is dedicated to saving and improving the lives of orphaned and vulnerable children. They do this by working closely with families and communities to support their basic needs, like food, health, family attachments and education. They then work to empower families to generate a sustainable income through business support so that they can achieve better outcomes.
OAIH is an independent Malawi based trust. A separate team of 7 Trustees based in Malawi manages this trust and OAM remains in active dialogue with both the trust and its management.
Public benefit that is provided by the Charity
During the year the Charity undertook fundraising activities to facilitate the provision of care to Malawi's vulnerable children, supporting them within families and communities so they can thrive. The trustees have referred to the Charity Commission's guidance on public benefit during board meetings and throughout the activities in which the Charity participates.
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Document ID: f6373c52b87c5968e6bd7fae59d8bfdf14e159d828ea6e4a3c85879ec33b2e38
Open Arms Malawi
Report of the Trustees for the Year Ended 30 June 2025
ACHIEVEMENTS AND PERFORMANCE
Achievements and Performance
Open Arms Malawi is proud to have been supporting Open Arms Infant Homes for the past 25 years. In this time the Charity has grown into a robust and innovative organisation enabling long term sustainable change to be delivered in Malawi. The Charity’s charitable grants were all directed to OAIH, which employed circa 40 people in Malawi in the period. The OAIH people are engaged in delivering the various charitable activities as described below.
Infant and community-based care
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OAIH works closely with the Malawian Department for Social Welfare and supports its objectives of raising children within their extended families from as early as possible. This objective accords with the United Nations view that advocates the progressive elimination of institutional care and the promotion of family and community-based care.
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OAIH has been successfully transitioning its services to be more closely aligned with government policy.
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OAIH operates an infant home in Mangochi, taking referrals from the Department of Social Welfare for babies aged 0-2 years. They also operate a programme of community based care in the Blantyre region, whereby a baby remains with their extended family and receives support at home rather than in the infant home.
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During the year a trial of community-based care took place in the Mangochi region and all new referrals were placed on this programme rather than in the infant home. Over the year plans have been made for the Mangochi Infant Home to transition into a hub to provide support for community-based care.
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The community-based care programme is focused on supporting a child’s basic needs at home through to empowering their extended family to become self-sufficient. Under the Community based care scheme OAIH provides regular monitoring visits, health advice, parenting support as well as basic supplies such as formula and clothing.
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To support these changes OAIH restructured their team last year and this team is now well embedded and has strong relationships with local stakeholders which will help prepare for the transition of the Mangochi Infant Home.
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The move to community-based care is a significant achievement for OAIH and it continues to demonstrate better outcomes for children, in terms of both growth and attachments to family members. The transition to community-based care has been encouraged and supported by the Malawian government institutions and has resulted in an improved relationship.
Graduation programme
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In the period a trial of this new programme was initiated. The programme aims to support families in extreme poverty to generate enough food at home and ultimately generate a sustainable income to be able to move out of extreme poverty.
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25 families were selected based on needs, family make up and willingness to participate. These families were given seeds, fertiliser and other resources as well as ongoing mentoring in smart farming practices to grow enough food to sustain the family for a year.
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Initial trial results are extremely encouraging.
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The yield between the 25 families was +260% on the previous year and all families now have food security for the year meaning that any additional income can be used to provide for other essentials.
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This is a three year programme, where year one is focused on creating enough food at home, year two is focused on adding a protein source and creating a surplus and year three is focused on establishing a sustainable farming business which families can run independently.
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Next year OAIH will roll out this programme and implement the learning made so far to support 50 families in total.
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Document ID: f6373c52b87c5968e6bd7fae59d8bfdf14e159d828ea6e4a3c85879ec33b2e38
Open Arms Malawi
Report of the Trustees for the Year Ended 30 June 2025
Nursery education
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Over time OAIH has built 9 Community nursery schools which are handed over to the local communities to manage but OAIH continues to pay a salary for the teachers and provide food for the children.
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These community schools provide a much-needed daily meal and basic nursery education for children between the ages of 4-6. These schools provide local access to education and increase the chances of children completing primary school.
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OAIH will continue to work in partnership with the local community leaders in operating the nurseries and support them based on need.
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There are approximately 600 children enrolled across the 9 nursery schools.
Community outreach
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This is a legacy programme which looks after those children who have been reintegrated from the infant homes back into their families. This multi-faceted programme is designed to help children from OAIH reintegrate into their villages and settle with their families. It provides physical, emotional and financial help based on need.
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Approximately 300 children had their wellbeing monitored and some of these reintegrated children were identified as needing additional support through a monthly sponsorship.
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This programme will gradually reduce in size as children and their families reach self-sufficiency and will ultimately be integrated into the community-based care programme described above.
Care for older children and young adults
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OAIH had 5 Family Houses which were occupied by 25 older children and young adults who had been in their care since infancy.
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These young adults are now living independently and OAIH has supported tertiary education, vocational training, and business start-ups so that they can create their own pathways and become self-sufficient. OAIH provides ongoing support to the individuals and their families including financial support, basic supplies, counselling and advice which is tailored to individual needs.
FINANCIAL REVIEW
Net income, (after raising funds expenditure of £22,978; 2023/24: £9,446), was up on the previous year at £339,696 (2023/24: £299,340). The increase reflects the hard work of the fundraising team albeit the aftermath of the pandemic and ongoing current cost of living challenges continue to adversely affect fundraising activity.
Total expenditure, (which includes grants made to OAIH), was £310,423, (2023/24: £326,781), principally reflecting less one-off grant requests from OAIH.
The total grants to OAIH during the year were £185,500, which was lower than the previous £230,412 paid in 2023/24.
Other costs within the UK fundraising organisation increased to £101,938 in 2024/25 from £86,923 2023/24 reflecting an increase in activity as well as an increase in overall costs of running the charity. Underlying costs (e.g. insurance, website, CRM system, supporter communication, office rental) are relatively fixed at 32% of total UK expenditure. These costs enable Open Arms Malawi to operate effectively and efficiently. As we expand our fundraising activity to support programme expansion in Malawi we expect to leverage our cost base. The charity employs 2 FTE in the UK with extensive volunteer support.
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Document ID: f6373c52b87c5968e6bd7fae59d8bfdf14e159d828ea6e4a3c85879ec33b2e38
Open Arms Malawi
Report of the Trustees for the Year Ended 30 June 2025
Grant Making Policy
All the Charity’s grants were made to OAIH. The bulk of funds distributed to OAIH are in response to their annual plan and fund the ongoing normal operating costs. Additionally, requests may be made through the year for funds that are more capital in nature. The UK board considers each additional grant request outside of the annual plan.
Investment policy
The Charity does not hold investments but had cash on deposit at the end of the financial year of £203,136 (2023/24: £140,987).
Reserves policy
The trustees have worked closely with OAIH to bring spend in line with the funds raised and to stabilise the grants to OAIH, which has now been achieved
A contribution of £52,251 was made to OAM unrestricted reserves, (2023/24: £11,957 was needed to fund annual activity).
Free reserves at 30 June 2025 were £192,666, (2023/24: £140,415), which will be used to fund future charitable activities. At all times the trustees will maintain sufficient reserves to meet the liabilities of the Charity.
FUTURE PLANS
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In the year OAIH has evolved significantly so that all new referrals are now provided for within the community. This is a progressive initiative for Malawi and the change has been fully supported by the Department of Social Welfare who in turn report to the Ministry of Gender. OAIH is seen as a progressive childcare organisation and OAIH is pleased that it is interacting collaboratively with the Ministry of Gender.
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The coming year will see the expansion of community-based care services across the Mangochi district and the roll out of OAIH Graduation programme to see 50 families move out of extreme poverty over the next three years.
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OAIH continues to monitor the impact of OAIH services and adapt them to fit with Malawi’s needs and objectives.
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OAIH has identified a need to improve the support for foster care and early childhood development in Malawi. To this end they will be designing a proposal for new services in this area which will be subject to funding.
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The learnings from the transition to community-based care and the graduation programme have provided the wider team with new insights and partnerships to be able to design and deliver services that will continue to make a long term and sustainable change in Malawi.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Nature of the Governing Document and constitution of the charity
The charity is a registered charity, number 1171686, and constituted under a CIO Foundation registered on 20 February 2017.
The methods adopted for the recruitment and appointment of new trustees
All trustees, of which there must be at least three at any time, must be appointed by special resolution at a special meeting. In selecting persons to be appointed as trustees, the trustees consider the skills required by the Charity and the skills, experience and qualifications of the candidates.
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Document ID: f6373c52b87c5968e6bd7fae59d8bfdf14e159d828ea6e4a3c85879ec33b2e38
Open Arms Malawi
Report of the Trustees for the Year Ended 30 June 2025
OAIH leadership
The day-to-day management of OAIH is being overseen by OAIH’s chair of trustees. In support of the new strategic direction, OAIH continues to adapt their leadership team in line with the funding available. Work will continue to build the resources needed, as well as the systems and processes to allow OAIH to run the programmes and achieve its charitable objectives.
Risk management
Several areas of risk to the ability of the Charity to undertake its activities consistently have previously been identified.
The Charity continues to be impacted by the following:
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A reduction in fundraising income because of the aftermath of the Covid-19 pandemic and the ongoing cost of living challenges.
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Informal pegging of the Malawian Kwacha to the US$ combined with significant continued inflation in Malawi has resulted in increased demand for funds to simply maintain operations.
The trustees continue to keep these matters under review at each board meeting and as described above, have taken action to ensure that over the next one to two years the Charity’s expenditure matches its income such that an appropriate level of reserves is maintained.
Going Concern
Fundraising activity and income generation have significantly reduced since 2020 and, in their planning, the trustees have assumed that there will be no recovery in the medium term.
The grants to OAIH have been significantly reduced and the Charity’s costs are being carefully monitored and managed.
We are forecasting that the reserves will remain steady, and we will maintain an equilibrium where net fundraising income will match the grants paid to OAIH.
The trustees will continue to ensure that the Charity’s reserves are maintained at the minimum level to meet its liabilities.
For these reasons, the accounts have been prepared on a going concern basis. Further details can be found in accounting policies.
Future plans
We will continue to actively engage with OAIH to deliver forward plans that OAM will be able to fund for the long term. A joint OAM/OAIH meets regularly to assess progress and discuss concerns.
We are continuing to carefully manage cash flow and balance this against the demand for funding.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
Angus Warttn
~~.....................................~~ Signer ID: KMLUC3GIPR... ...................................... A M Martin - Trustee
06/03/2026 GMT
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Document ID: f6373c52b87c5968e6bd7fae59d8bfdf14e159d828ea6e4a3c85879ec33b2e38
Independent Examiner's Report to the Trustees of Open Arms Malawi
Independent examiner's report to the trustees of Open Arms Malawi ('the charity')
I report to the charity trustees on my examination of the accounts of the charity for the year ended 30 June 2025 which are set out on pages 8 to 18.
Responsibilities and basis of report
As the charity's trustees 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 charity's accounts carried out under section 145 of the 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
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the ICAEW, which is one of the listed bodies.
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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in 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 have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Nicolae OSullivan
Signer ID: CULLXCAPAB...
…………………………………………………… Nicola O’Sullivan FCA DChA BHP Professional Services Limited One, Waterside Place, Basin Square Brimington Road Chesterfield S41 7FH
06/03/2026 GMT
Date: .............................................
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Open Arms Malawi
Statement of Financial Activities for the Year Ended 30 June 2025
| Unrestricted Restricted fund fund Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 239,328 - Other trading activities 3 109,726 - Investment income 4 2,845 - Other income 5 10,775 - Total 362,674 - EXPENDITURE ON Raising funds 6 22,978 - Charitable activities 7 General 287,445 - Total 310,423 - NET INCOME/(EXPENDITURE) 52,251 - RECONCILIATION OF FUNDS Total funds brought forward 140,415 - TOTAL FUNDS CARRIED FORWARD 192,666 - |
2025 Total funds £ 239,328 109,726 2,845 10,775 362,674 22,978 287,445 310,423 52,251 140,415 192,666 |
2024 Total funds £ 237,348 67,716 3,722 - 308,786 9,446 317,335 326,781 (17,995) 158,410 140,415 |
|---|---|---|
The notes form part of these financial statements
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Open Arms Malawi
Balance Sheet 30 June 2025
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| fund | fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | ||
| CURRENT ASSETS | ||||||
| Debtors | 13 | 1,578 | - | 1,578 | 1,705 | |
| Cash at bank | 203,136 | - | 203,136 | 140,987 | ||
| 204,714 | - | 204,714 | 142,692 | |||
| CREDITORS | ||||||
| Amounts falling due within one year | 14 | (12,048) | - | (12,048) | (2,277) | |
| NET CURRENT ASSETS | 192,666 | - | 192,666 | 140,415 | ||
| TOTAL ASSETS LESS CURRENT LIABILITIES | 192,666 | - | 192,666 | 140,415 | ||
| NET ASSETS | 192,666 | - | 192,666 | 140,415 | ||
| FUNDS | 15 | |||||
| Unrestricted funds: | ||||||
| General fund | 192,666 | - | 192,666 | 140,415 | ||
| TOTAL FUNDS | 192,666 | - | - | 192,666 | 140,415 |
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 06/03/2026 GMT
Angus Wartin
Signer ID: KMLUC3GIPR... ~~....................................~~ ......... A M Martin - Trustee
The notes form part of these financial statements
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Document ID: f6373c52b87c5968e6bd7fae59d8bfdf14e159d828ea6e4a3c85879ec33b2e38
Open Arms Malawi
Notes to the Financial Statements for the Year Ended 30 June 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 (as updated through Update Bulletin 1) and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the 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) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Open Arms Malawi constitutes a public benefit entity as defined by FRS 102.
The financial statements have been prepared in £ sterling which is the functional currency of the charity and rounded to the nearest pound.
Critical accounting judgements and key sources of estimation uncertainty
Estimates and judgement are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstance.
Critical accounting estimates and assumptions:
The charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. There are no estimates and assumptions that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.
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
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the Costs of raising funds; and Expenditure on charitable activities
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
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Open Arms Malawi
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
1. ACCOUNTING POLICIES - continued
Expenditure - continued
Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity.
Taxation
The charity is considered to pass the tests set out in Sch. 6, para. 1 of the Finance Act 2010 and therefore it meets the definition of a charity for UK income tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Income Tax Act 2007, Part 10 s521 - s537 or s. 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
Fund accounting
The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.
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 particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Liabilities and provisions
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation.
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Open Arms Malawi
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
1. ACCOUNTING POLICIES - continued
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Employee Benefits
When employees have rendered services to the charity, short-term employee benefits to which the employees are entitled are recongnised at the undiscounted amount expected to be paid in exchange for that service.
Going Concern
The Board have prepared forecasts of income and expenditure and cash flow for the period to 30 June 2027 and subjected these forecasts to sensitivity analysis which shows that they have sufficient reserves to be able to continue for the foreseeable future if grant making activity is reduced. They will continue to monitor the impact on income and reduce grant making as necessary to maintain a sufficient level of cash reserves.
The Trustees have concluded that the charity remains a going concern whilst such viable options are available to it and therefore continue to adopt the going concern basis of preparation for these financial statements.
2. DONATIONS AND LEGACIES
| Unrestricted Restricted funds funds £ £ Gifts 4 - Donations 3,058 - Gift aid 19,185 - Legacies 8,507 - Regular individual donations 77,782 - Churches 6,914 - Companies 91,210 - Schools 10,168 - Trusts 22,500 - 239,328 - |
2025 Total funds £ 4 3,058 19,185 8,507 77,782 6,914 91,210 10,168 22,500 239,328 |
2024 Total funds £ - 3,049 18,117 11,778 70,129 1,010 71,544 9,039 52,682 |
|---|---|---|
| 237,348 |
Restricted donations and legacies in the prior year totalled £22,265.
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Open Arms Malawi
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
3. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| Unrestricted Restricted funds funds £ £ Fundraising events 106,863 - Shop income from sale of donated and bought in goods 2,863 - 109,726 - |
2025 Total funds £ 106,863 2,863 109,726 |
2024 Total funds £ 65,246 2,470 |
| 67,716 |
Other Trading Activities restricted in the prior year was £nil.
4. INVESTMENT INCOME
| INVESTMENT INCOME | |||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| £ | £ | £ | £ | ||
| Deposit account interest | 2,845 | - | 2,845 | 3,722 | |
| Investment income restricted in the prior year was £nil. |
5. OTHER INCOME
| OTHER INCOME | ||||
|---|---|---|---|---|
| 2025 | 2024 | |||
| Unrestricted | Restricted | Total | Total | |
| funds | funds | funds | funds | |
| £ | £ | £ | £ | |
| Trip costs | 10,775 | - | 10,775 | - |
Other income restricted in the prior year was £nil.
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Open Arms Malawi
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
6. RAISING FUNDS
Raising donations and legacies
| Raising donations and legacies | |||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| £ | £ | £ | £ | ||
| Cost of fundraising activities | 20,065 | - | 20,065 | 6,947 | |
| Other trading activities | |||||
| 2025 | 2024 | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| £ | £ | £ | £ | ||
| Purchases of goods for sale | 398 | - | 398 | 413 | |
| Commission payable | 2,515 | - | 2,515 | 2,086 | |
| 2,913 | - | 2,913 | 2,499 | ||
| Total expenditure on raising funds | 22,978 | - | 22,978 | 9,446 | |
| In the prior year restricted costs of raising funds was £nil. | |||||
| CHARITABLE ACTIVITIES COSTS | |||||
| Grant | |||||
| funding | of | ||||
| Direct | activities | Support | |||
| Costs (see | (see note | costs (see | |||
| note 8) | 9) | note 10) | Totals | ||
| £ | £ | £ | £ | ||
| General | 101,938 | 185,500 | 7 | 287,445 |
7. CHARITABLE ACTIVITIES COSTS
In the prior year direct costs were £86,923 and grant funding totalled £230,412, resulting in total charitable activities expenditure of £317,335. (see notes 8 & 9).
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Open Arms Malawi
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
8. DIRECT COSTS OF CHARITABLE ACTIVITIES
| Staff costs Insurance Telephone Postage and stationery Sundries Travel and subsistence Rent payable Software Bank charges Consultancy fees Accountancy fees There was no restricted expenditure within the items above. 9. GRANTS PAYABLE General The total grants paid to individuals during the year was as follows: Malawi Monthly Grants Malawi Extraordinary Grants Sponsorship in Malawi |
2025 £ 64,443 1,126 481 6,766 289 291 3,130 14,694 344 3,360 7,014 101,938 2025 £ 185,500 2025 £ 168,000 17,500 - 185,500 |
2024 £ 62,787 1,110 368 4,874 291 1,505 2,720 5,630 390 1,466 5,782 86,923 2024 £ 230,412 2024 £ 131,850 93,631 4,931 230,412 |
|---|---|---|
During the year, £nil (2024: £28,303) of the Malawi Extraordinary Grants was restricted expenditure.
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Document ID: f6373c52b87c5968e6bd7fae59d8bfdf14e159d828ea6e4a3c85879ec33b2e38
Open Arms Malawi
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
10. SUPPORT COSTS
| SUPPORT COSTS | |
|---|---|
| Finance | |
| £ | |
| General | 7 |
11. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.
12. STAFF COSTS
| Wages and salaries Other pension costs The average monthly number of employees during the year was as follows: Charitable activities No employees received emoluments in excess of £60,000 in either year. 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors Amounts due from associated or subsidiary undertakings |
2025 £ 63,300 1,143 64,443 2025 4 2025 £ 1,578 - 1,578 |
2024 £ 61,685 1,102 62,787 2024 4 2024 £ 1,578 127 1,705 |
|---|---|---|
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Document ID: f6373c52b87c5968e6bd7fae59d8bfdf14e159d828ea6e4a3c85879ec33b2e38
Open Arms Malawi
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Amounts owed to participating interests Social security and other taxes Other creditors Accrued expenses 15. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Restricted funds Malawi Grants TOTAL FUNDS |
2025 2024 £ £ 47 - 473 393 220 216 11,308 1,668 12,048 2,277 Net movement At At 1.7.24 in funds 30.6.25 £ £ £ 140,415 52,251 192,666 140,415 52,251 192,666 Incoming Resources Movement resources expended in funds £ £ £ 362,674 (310,423) 52,251 362,674 (310,591) 52,251 Net movement At At 1.7.23 in funds 30.6.24 £ £ £ 152,372 (11,957) 140,415 6,038 (6,038) - 158,410 (17,995) 140,415 |
|---|---|
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Document ID: f6373c52b87c5968e6bd7fae59d8bfdf14e159d828ea6e4a3c85879ec33b2e38
Open Arms Malawi
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
15. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Malawi Grants TOTAL FUNDS |
Incoming Resources Movement resources expended in funds £ £ £ 286,521 (298,478) (11,957) 22,265 (28,303) (6,038) 308,786 (326,781) (17,995) |
|---|---|
Restricted funds represent money donated to be distributed as extraordinary grants to Malawi with a restriction on how they may spend it, such as staff bonuses, school fess and house repairs.
16. RELATED PARTY DISCLOSURES
There were no related party transactions in either year.
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