REGisfERED CHARITY NUMBER: 1176062 REPORT OF THE TRUSTEES AND UNA DI ANCIAL TAT OR FRIEND OF TrtUFULI C B Heslop And Company Limited Charted Accountants l High st Thatcham RG193JG
CONTETr¥fs OF THE FINANC'IAL STATEMENTS MBER Page Rep)rt of the Tn Independent Eiaminer's Rwrt Sthtement o(Fin8ncig1 A¢tlvS¢ies BAlnL Sheet Notes tothe Financial Statements 6 to 9 Detailed Ststement•f FiDDciI Activities 10
FRIEP4DS OF MUFiJLIRA REPORT OFTHE TRusfEES for the wr ended 31ST DECEMBER 2024 The trustees present their rwrt with the financia] statements of the charity for the year ended 31s1 DK¢mber 2024. The tswstees have adopted the provi5i0n5 of A¢couDting and Reporting by Charittes.. Statement of Recommended Practic¢ apPlib]e to charities preparing their accounts in rdance with the Financial Reporting Standard appli1¢ in the UK Republic of Ireland {FRS 102) (effective l January 20191 OWECTIVES AND AcfiviTIES Objectives and lm$ Economic Diffjcuhies S7#1 Ilardship rnnain unthanged itt Mufulir Mufvlir4 a town in Zambia's Copperbelt bordering DRC, is the centre of Friends of Mufulira's w(Yk. Our l¢)ng asSlatIon with the town datas frorn visits by m¢mbets of the Minor Metals Trle AallOn IMNffA) and conn¢di0Tr5 Wlth those wljo went b¢fore us Ninning scknls between UK and Mufulirn Prior to the foundation of our charity members of the MMTA sUPrted medÉcal proje¢ts in Iwo local Ib)spitals - KaTnuchan8a District Hospithl and Ronald R055 Generat Hospital IBJiGHI - informally. Today, m05t of our main work is with the lar¥er of these two Ih)spitsls, RRGIL with the dual Purpose of fi]ndin8 UK medical students, travel bursaries on th¢ir ¢le¢tiYe and supp(t th works orobj&t5 forth¢ hospitsl based on intelligence communicated back to us by them. This year 2024-25 we fijnded four electives at alK>Ut £1500 r person, three sthdents frorn Liverpool and one fiY)m Edinburgh. Our progrnmme is valued by students and their universities because FOM pmrydes the chanc¢ the young maics io take their eltiVe overse and ¢xperience a health care system unlike the NHS. The ele¢tiYe is also etthanc¢d by long tern) relations our charity has with Tnembers of the Mufvlira wmmuniry. The local 8ue5t hous4 of which one of our Tntstees is a150 trustee, provides a ljome from home. for electives travelliTh8 to Africa ftr the first time, and friwmls of the charity a150 provid¢ transfer from the regional airport tothe 8U¢St h)use to attlimatizt students. At the knspital, th¢ Superintendenl Dr Sikambale, and SenioT tknor and Cllllical Sulpervisor, Dr Tshula Tumba used , and prepared for, the LtK students whom they take UTwJer their wing and show a]1 parts of the hospital - paediatric, labour wards, genernl ward5. While our Students ar¢ ¢14ssed as observets. they are nevertkles5 abl¢ to assisi with many fvnctions, and discuss and wmpar¢ pn)¢¢dures between Zwnbia ad UK. In the present year, ¢)ur students infonned us of speeific needs to llpgrnde care provision in th¢ Neonatsl Ward. Dr Robin Gleek. one of OUT tru5Éees, sought advice frotn the only ntonatal specialist in Zambi4 Dr KuTrJa Mute$u-Kap¢mbw Consultant Pa¢diatri¢ian and Nnatol0s1st, of Newbom Support Zambi4 wkn provÉded FOM with an a5S¢5sment rep of th¢Neonatal Unitat RRGH. Thi$ wy)rt advised our TTUSte£s which objects would be most rnedically appropriat¢ the su&skn context,. fiuthemiore, wh¢r¢ they be IallY Sourced. At the time of writing FOM suc¢e&8fully delivered via NAMS M¢di¢al Sw)plies Lid in Ndola an Infant Wamier, Hamd.held pulse oximeter, Su¢tion ma¢hin< Infusion PLunp. Cardiac monitor and Phototherapy lamp. This w&% a trial d¢liv¢ry. li is now planned that if kt is found the d¢liv¢ry and quality of the medical supplies 15 5a(isfaclory. fiJrth¢r obje¢ts may be supp]ied from this souw¢. va] of the donati¢)rt w&$ £4500 approximately including delivery. Our aim at FOM is to continue to pmvide supFK)rt for our UK medics and tsrgeted support via objects and it is planned the Mome that two of our ttltee5 will travel kn Mufulird in 2027 to gain more knowlcdge and further str¢ngth¢n relaiions. £10,000 of funds held is a]ways wnsidered io be ThenCe41 for the elective program. At the time of writing tlje charity a]ready has an applilOn for the 2026 p]¥)graTnm¢ of ¢l¢ctiV¢5 and we look fotward to continuing our work in an orderly manrt¢r. Funds in hand are £15,960 atMI as is ¢ustomary ihe Othber annual dinner of the Minor Metals Trade Ass(Kiation in LA)ndon will be a fttnd-J2i$ing ¢vent attended by some of th¢ 2025 ¢kcuves and Trustees of FOM. srRUCTURE, GOVERNANCE AND MANAGEMENr Gov¢rning docum¢nt The ChaTity constitutes a charitable organisation (CIO) 8t w&8 rwstered on 4 D¢¢¢mber2017. Re¢ruitment ad app)iThtment of new trustees TrtteS are ap]x)inted by a majority vote amongst the oth¢r trusle¢s. Reuuittnetht of a potential trusts¢ de¢ida by current FOM ttwstees. Page I
FRIENDS OF mUFl1 REPORT OFTHE TRUSTEES for the tArtnded 31sr DECEMBER 21124 REFERENCE AND ADMINISTRATJVE DETAILS Regi5ter¢d Charity number 1176062 Principal Addrag Clo MMTA Medway Bridge House 1.8 Faimieaow Maid5ton¢ Kent ME,14 IJP Trustees AA. Liprnttnn Trustee L Tilling Tntee RN H Gleek Trustee S Hail TNstre F K¢rwin J Hulman H Wanstsll kndtptrtd¢nt Ex4miner C B He51op ATrd Company Limited Clwt¢r¢d Acwuntants l High St Th&cham BerfAs RG19 3JG Approvcd by order ofih¢ board of trwst¢es on...... 30.10.2025...................................... aThJ si8ned on its behalf by.. S Hall- Truste¢ Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRusfEES OF VRIENDS OF MUFULIRA IDdependent txam5ner's report t4b the trustees of FRIENDS OF MUFULIRA I report to the chority sTe¢S on my examination of th¢ a¢untS of FRIENDS OF MUFULTRA (the Trnst) for th¢ year ¢nd¢d 31st DtcemlKr 2024. Re5ponsibilitie$ and b•sis of report As th¢ ¢harity st$ of the Twst you are responslble for the prept of th¢ Unts in accoThlan with the requirements ofthe Charities Act 2011 (the Ad). I rert in r¢5P¢Ct of my examÈnation of th¢ Th]sfs accounts carried out under SeLion 145 of the Act and in canying out my ¢xaTnination I have followa all 8ppIsC4ble DirtttiOll$ 8iv¢n by the Clwity Cornmi85ion under Section 145{5Nb) of the Act. Independent exmlner's st*t¢m¢nt I Iwe completed my examination. l eonfllm that no material matters have com¢ to my attention in connedion with th¢ examination givingme ¢au% to beli¢ th&t in any material resp¥t. accounting records were not kept in respect of the Trnst as requiredby 130 ofihe ACE or the accounts do not accord with those records; or the accounts do tM)t comply with ihe applible requirements con¢eming the forni and cont¢nt of aL¥ounls set out in th¢ Charities (Aceounts and Re]k)rts) Regulations 2008 other than any requi]Yment that the accounts give a true and fair view which is Mt a matter considered as of an Indep examination. I have no concerns and have come a¢n)ss no other rnatiers in connKtion the examination to whi¢h 8tteniion should be drdwn in this report in order to enable a proper understsndRng of tbe accounts to b¢ reached. Stephen J Coke FC dco Account4nts im atcham RG193JG 30. 10. 2025 Page 3
FIUENDS OF MUFULIRA ATEMENT OF FINANCIAL ALTIVITIES 31.12.24 Unr¢stTi¢ted ffijnds 31.12.23 Note5 INCOME AND EP41K)ITrMENTS FROM D)nAtiOD5 aDd l¢gaci¢s 12.653 11,379 XPENDTfuRE ON Charilsble *ttivities General 22202 9,683 INCOMEIIEXPENDITURE) (9,549) 1,696 RECONCIIJATION OF FUNDS Tota] funds bJDught forward 25509 23.813 TOTAL FUNDS CARRIED FORWARD 15,960 .509 The notes form part of these financial statements Page 4
FRIEND F MUFULIRA ALANCE SHEET 31.12.24 Ut)restricted funds 31.12.23 Totsl Notes CURRENf ASSETS C&sh At bank 16,61KI 26,149 CREDITORS Amounts fallingd¢ within one year (640) (640) ET CURRENT ASSETS 15,91rf) 25J09 TOTAL ASSEIS LESS CURREf4T LIABtLrriES 15,960 25,509 NET ATs 15,960 25.509 FUNDS Unrestricted fuTMIs 15,960 25,509 TOTAL FUNDS 15,960 25.509 The financia] Statements wd¢ approved by th¢ Board of Trnstees #nd 3hOriSed for i&8ue So.:.ka.:.%.o*S...... and were SI¢d on its behalf by: S Hall- Trustee Then¢Xes fom) part of these financial staements Page 5
FIUENDS OF MUFULlliA NOTESTO THE FINANCIAL STATEMEMB for the r ended 31ST DECEMBER 2024 ACCOUNTING POLICIES Basis of prepariDg the fiThnci&l stite4neDts The fJnart¢ial 5tatement5 of the ¢hariry, which is 8 public benefi¢ entity under FRS 102, have been wepared An aecordan¢¢ with the Chariti¢5 SORP (FRS 102) Accounting and Rep)rting by Chariiies: Ststement of Recommended Practice applIb]e to chariiies preparing their aOnts in accordance with th¢ Financial RertIng St8ndard applicable it) the UK and Republic of Ireland (FRS 102} leffe¢ixve l January 20191,, Fknan¢ial Re)rtIng Standard 102 The Financial Reporting Standard &ppli¢able in the UK and R¢publi¢ of Ireland, and the Charities Act 2011. Th¢ financial sratements have b¢¢n pr¢par¢d under the hi#orieal cost convention. All income is re¢ogni5ed in the Statement of Finan¢iAI Activities once th¢ charity has ¢niitlement w the fijnds it is probable that the in¢om¢ will be received and the amount can k measured reliably. EXpe[Ldire Liabilities recognis as ¢xp¢nditure as s(x)n &$ there is a l¢gai or constructive obligation ccmmitting the ¢harity to that ayenditur4 it is p>babIe that a transfer of ecoJvJtnic benefits will be TeqUiT¢d in settlement and the amowit of the obligation wi be MUred reliably. Expenditure is und for an aceruals and has been ¢las5ificd Und heling$ that aggTegate all cost relaied to the Lgory. Wher costs cannot be directly attributed to particular headings they hav¢ been alh)cated to tiviti¢5 on a bssis wnsi5tent with th¢ use of Gmts offered subje¢t to condiiions which have not be¢Th met at the year end date are Th)ted as a ¢OTnmitment bji not rn¢d as expejjditure. Twtioll The charity 15 ex¢mpt from on its charitable a¢iviii¢s. Fund teounting un$th¢ted fvnds cart be ws¢d in OrdanCe wth the charitsble objec(iv¢s at the discretion of the tnLSte¢s. Restrict fvnds can on]y be used for p8rti¢ular restricted purpos¢s within the obJts of the charity. RtsXri¢tions arise when 5pe¢ifi¢d by the domror when fimds are r8ised for particular restrieted FWI5. Furtlltr Lxplanation ofthe natur¢and purpose of each fund is included in then(kn$ to the fina101 st*ements. TRUSTEES, REMUNEIL4TION AND BENEFITS There were no tn]stees' rtmunerntion or (sther benefits for the y¢8r Cle 315t Dccembcr 2024 nor for the yvdr ended 31st December 2023. There wert no bwtees, expense5 paid for the year ended 31st December 2024 Th)r for the year ended 31si Dxember2023. Page 6 ctinued...
FRIENDS OF MUFULIRA NOTES FINANCIAL sfATEMENTS. eontillLed for the ear end CEMBER 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcrIvrriES Unr¢stri¢ted INCOME AND ENDOWMENTS FROM Donations and legacies IlJ79 EXPENDITURE ON Charltable •ctiirytks 9.683 NET INCOME 1,696 RECONCILIATION OF FUNDS TO fimds brought foti¥ 23313 TOTAL FUNDS CARRIED FORWARD 25509 CREDITOR&. AMOUNTS FALLING DUE wrrHIN ONE YEAR 31.1224 31.12.23 Trade cr&4itors Other credilors 320 320 320 320 640 MOVEMENT IN FUNDS rnovcment in fimds At 31.12.24 Atl.1.24 Unrestricted funds General fillld 25.509 19549) 15.960 TOTAL FUNDS 25.509 19,549) 15,960 Net movemenl in hnds, ineluthd in the atA)v¢ are as ftillows.. Incoming r¢sour¢es Resources expended Mtrvemertt Èn fimds UnrestAeted fuods Generdl fund 12,653 {22202) (9549) TOTAL FUIYDS 12,653 (22,202) {9,549) Page 7 continued...
FIUENDS OF MUFULIIL4 NOTES TO THE FINANCIAL STATENIENTS- ¢ontinu&1 31ST DE EMBER 2024 MOVEMETr IN FUNDS- continued ComprAtives for movement in Net movement At 31.12.23 At 1.1.23 UnTe8tticted Genern] fithd 23,813 1.696 25.509 TOTAL FUNDS 23,813 1,696 25.509 Comparattye net movem¢nt in fund& in¢luded in the aErfTrve are &5 fol]ows'. IrKoming Re50urce5 eXpded Movem¢nt in fun(L Unre5trirted General fimd 11,379 (9,683) 1,696 T(YfAL FUNDS 11.379 (9.683) 1.696 A current year 12 Mont and wior year 12 months combin&J iy)SitiL)n is as follows: Net movement in fimds At 31.12.24 At 1.123 Unresttlcttyj fuds Generdl fund 23,813 (7.853) 15,960 TOTAL FUNDS 23,813 (7,853) 15.960 A cumt year 12 mDnths and prior year 12 rnontlks wmbined net nK)vemeT]t in fuThJ5. included in the above are as follows.. In¢oming ResouJrc5 expended Movement in fimds unSt17td fvnds Genertl fund 24,032 (31,8851 (7,853) TOTAL FUNDS 24,032 (31,885) (7,853) Pag¢ 8 eontLThued...
FRIENIKS OF MUFULlIL4 QIES TO THE FINANCIAL STATE rthd STDE EMB NTS- eotstittued cowriNGENf LIABILITIES There were eontingent liabiliti¢s as at balance sheet date. RELATED PARTY DISCLOSURES The were no r¢lated party trnisa¢tioThs for the year ended 31st De¢ember2024. P4e9
ET MENT OF FINANCIAL AcfiviTIES 31.1224 31.12.23 INCOME AND ENDOWMENTS DoD4tions kg4cies Do[110n5 12,653 11,379 Total inco12 resources 11653 11,379 EXPENDITURE Chiritabk aetivlties Equipment Training Electives Grants lo instit$ 15287 1,072 5.622 6,572 21.859 Support costs Governanee costs Accountaney and legal fees 343 343 Total re50urc¢5 expend1 22,202 9,683 Net (expditreIlll0Mt (9,549) 1,696 This page does fomi Part of the stabjtory statements Page 10