2021/ 2022 

MALAWI BAIL PROJECT 

## ANNUAL **REPORT** 



REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 




MALAWI BAIL PROJECT ACCESS TO JUSTICE 

## **Contents** 

Reference and Administrative Information                                   3 A Note from our Founder                                                                  4 Structure, Governance and Management                                     5-6 Objectives and Activities for the Public Benefit                            7-8 A Review of our Achievements and Performance                         10 Fundraising                                                                                          11 Plans for the Future & Declaration                                                   12 Treasurers Report                                                                               13 Statement of Financial Activities for y/e 31 March 2021               14-15 Notes to the accounts                                                                        16 - 20 



MALAWI BAIL PROJECT ACCESS TO JUSTICE 


## **Reference and Administrative Information** 

## **Trustees** 

Ms C Mackenzie, Chair of Trustees   (appointed 07/02/2018) Ms I Butler, Deputy Chair                    (appointed 07/02/2018) Mr H Butler                                            (appointed 07/02/2018) Ms A Walker                                          (appointed 07/02/2018) Mr M Hynds                                           (appointed 27/09/2021) 

## **Key Management Personnel** 

Charlotte Mackenzie, Founder and Director 

## **Treasurer** 

Michael Hynds FCA CIA CMIIA MA 

**Charity Number:** 1177119 **Country of Registration:** England & Wales 

## **Charity Principal Registered address** 

Allen House, 1 Westmead Road, Sutton, Surrey SM1 4LA 

## **Accountants** 

Turpin Barker Armstrong Allen House, 1 Westmead Road, Sutton, Surrey SM1 4LA 

## **Bank** 

CAF Bank Ltd 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ 

## **Website** 

www.malawibailproject.com 

## **E-mail** 

malawibailproject@gmail.com 




MALAWI BAIL PROJECT ACCESS TO JUSTICE 

## **A message from our founder** 

Reflecting on this year, I remain immensely proud of what we have been able to achieve through our partnership with the Centre for Human Rights, Education, Advice and Assistance (CHREAA). We are indebted to the CHREAA team for their commitment to access to justice and legal education in Malawi and look forward to building on our achievements over the next year. 

I would like to express my gratitude to our valued Trustees for the time and energy they invest in MBP, without remuneration. This year we have welcomed our Treasurer Michael Hynds to the board.  He has already been of immense assistance to MBP as Treasurer and I’m sure will continue to make an invaluable impact as a Trustee. 

As a small charity we rely on the generosity of the public to continue our work. I am incredibly grateful for the continued support of our loyal monthly donors and to Stephen Bush for his heroic efforts in completing the London Marathon (October 2021), to raise over £3,000 for MBP.  Because of your generosity we have been able to continue our fight to increase access to justice for the poor and vulnerable in Malawi.  Thousands have avoided pretrial detention and the inhumane and degrading treatment they would have been exposed to in police stations and prisons across the country.  But the fight isn’t over yet.  Real transformational change takes time, and we are ready for the journey. 

Charlotte Mackenzie 

**Founder & Director** 

## **Impact snapshot** 

**75** 

Magistrates & Police Officers trained on bail issues 

**1,500** legal education booklets distributed 

**2,456** 

detainees provided free legal advice through paralegals or booklets 



## **REPORT OF THE TRUSTEES** 

The trustees present their annual report and accounts of the charity for the year ended 31st March 2022 in accordance with Charities (Accounts and Reports) Regulations 2008 and the Statement of Recommended Practice (SORP) 2005. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

MBP is a registered Charitable Incorporated Organisation (CIO), charity number 1177119, and is governed by a Constitution dated 7th February 2018. 

The Director, Charlotte Mackenzie, is responsible for the day to day operations of the Charity. Currently our project activities are carried out in Malawi by paralegals employed by our partner CHREAA. CHREAA has been in operation since 2006 and its paralegals have vast experience of working with the poor and vulnerable in Malawi, and in advising members of the public on their basic legal rights and access to justice issues. The in-country team currently working on MBP activities are: 

## **Siphiwe Maliherah, Project Supervisor** 

Siphiwe has been with CHREAA since its inception in 2006 and was one of the founding paralegals. He has been the Project Supervisor for the Bail Project since we started in 2012. 

## **Chisomo Magwejani, Project Co-ordinator** 

Chisomo has been working as a paralegal with CHREAA, under the bail project, for 4 years and has an Associate Degree in Legal Studies. Chisomo coordinates our bail project activities, working with justice agencies (courts, prisons, police) to make the justice system more accessible for the poor and vulnerable in Malawi. 

## **Kondwani Banda, Community Paralegal** 

Kondwani has been working for CHREAA as a paralegal and human rights defender for 5 years. He holds a Bachelors Degree in Business Administration and an Associate Degree in Legal Studies. His day to day work includes promoting access to justice through holding Paralegal Clinics (PLC) at prisons, police stations and courts to advise and assist those who cannot afford/cannot access a lawyer. 

## **Boxten Kudziwe, Community Paralegal** 

Boxten spent seven years in prison on remand before being acquitted. Following his release, he went to Mpemba Staff Development College to commence his paralegal studies. He then joined CHREAA and has been working under Malawi Bail Project since 2014.  He is passionate about human rights and hopes to one day become a lawyer and fight for the rights of the voiceless. He currently heads up the bail project’s Mwanza office. 

## **MBP’s relationship with CHREAA is governed by a Memorandum of Understanding (‘MOU’), updated in February 2021.** 




## **Recruitment and appointment of new Trustees** 

The trustees who held office during the financial year and at the date of this report are set out in the Reference and Administrative detail. Mr H Butler was not re-appointed to the board when re-appointment was considered in early 2022. We remain grateful to Mr Butler for his time, input and support, without remuneration, over the last 4 years. 

Apart from the first charity trustees, every appointed trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as appointed charity trustees, the charity trustees have regard to the skills, knowledge and experience needed for the effective administration of the CIO. New trustees are appointed after interview, having applied to adverts or as a result of nomination by other members of the board or recruiting firm. Their appointment is approved by a vote of the whole board. 

All trustees give their time freely and no trustee remuneration was paid in the year. Trustees are required to disclose all relevant interests and withdraw from decisions where a conflict of interest arises. The Board meet for an in-person meeting at least once a year, with telephone meetings quarterly, and receive monthly updates from the Founder and Director. 



Charlotte Mackenzie Director & Chair of Trustees 

Isobel Butler Deputy Chair of Trustees 



Michael Hynds Treasurer & Trustee 

Amanda Walker Trustee 




## **OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT** 

The objectives of the charity as set out in our governing document are as follows: 

_1. The promotion of the sound administration of the law for the public benefit by:_ 

_(a) Educating the public in particular those persons detained in police custody and on remand in prison on their basic legal rights;_ 

_(b) Providing, organising or facilitating legal advice or assistance (by way of representation or otherwise) which is free of charge (that is, otherwise than for or in expectation of a fee, gain or reward) to those persons in need who cannot otherwise afford legal representation;_ 

_(c) Building capacity of professionals in the criminal justice system._ 

_2. The promotion of the rehabilitation of ex-offenders including by supporting their reintegration into their home communities._ 

MBP achieves these objectives by making grants to organisations in Malawi who carry out the following activities, focusing on 4 stages of intervention: 

## **Stage 1           Pre-arrest** 

**Aim:** Community education on basic legal rights and raising general awareness about the right to bail. 

**Activity:** MBP partner organisation Nkhokwe Arts Group (NAG) are a group of ex-prisoners using theatre to educate local communities about the right to bail and how to apply for it, in an engaging and accessible way.  MBP fund NAG to perform a play about bail and the consequences of crime to communities across the Southern Region of Malawi. 

## **Stage 2        Post arrest/detention** 

**Aim:** Legal empowerment through self-representation. Increase in bail applications, made and granted, both police bail and court bail. 

**Activities:** Distribution of ‘Understanding Your Right to Bail’ booklets/posters to magistrates’ courts and police stations. The topics covered in the booklets include: the layout of the court and the role of the magistrate and police prosecutor; the meaning of bail, when and how to ask for bail; how to respond to police objections; bail conditions and surety; and consequences of not adhering to bail conditions. 




Installation of speaker systems at police/court holding cells to play recorded audiotapes which explain how and when to apply for bail. 

Provision of a toll-free 24/7 Paralegal Advice Line for detainees and family members of those arrested to receive practical advice. 

Paralegal Aid Clinics, where paralegals attend police stations and court holding cells and provide free legal advice and assistance. 

Delivery of separate training and discussion groups with magistrates and police officers to explore ways of making the justice system more accessible for the poor and unrepresented. 

## **Stage 3       During detention** 

Aim:             Provision of legal advice and assistance. Increasing access to justice. 

Activity:       Funding and facilitation of Paralegal prison visits and ‘Camp Courts’: these are special court sessions where judges are brought to the prison to consider bail applications from those charged with minor offences, those whose remand warrants have expired or where the accused is particularly vulnerable. Camp Courts are a cost effective, time efficient way to decongest prisons. Each Camp Court hears, on average, between 15 and 20 bail applications and usually 10-15 of these applications are successful. 

## **Stage 4        Post-release** 

Aim:              Rehabilitation and reintegration of ex-prisoners 

Activity:        Creating employment opportunities for ex-prisoners through funding of Nkhokwe Arts Group (NAG) performers and funding peer-to-peer mentoring workshop sessions. 


**The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning future activities and considering the grant making policy for the year.** 




**A REVIEW OF OUR ACHIEVEMENTS AND PERFORMANCE** 

The trustees are pleased that the achievements of MBP demonstrate real progress towards our aims and objectives and continue to promote the sound administration of the law for the public benefit. 

## **Key achievements** 

**75 MAGISTRATES & POLICE OFFICERS TRAINED ON ISSUES SURROUNDING BAIL** 

**1,500 BAIL EDUCATION BOOKLETS DISTRIBUTED** 

**2,456 EDUCATED DIRECTLY THROUGH PARALEGAL CLINICS/BOOKLETS** 

**ON AVERAGE 75% OF DETAINEES WHO HAD ACCESS TO OUR SERVICES AND/OR MATERIALS WERE GRANTED BAIL AT THE POLICE STATION OR COURT.** 

## **Beneficiaries** 

The direct beneficiaries of our activities are arrested or detained persons in Malawi. However, the prison population as a whole also directly benefits from the projects, as a consequence of our activities is alleviation of overcrowding in prisons and police stations across Malawi. In turn, this benefits Malawian society as a whole as the bailed suspects are able to participate in community development activities. Ultimately by ensuring arrested persons have access to justice, the rule of law is strengthened and by strengthening the rule of law, we protect the rights of all people, advance inclusiveness, and limit the arbitrary exercise of power, which are the cornerstones of modern democracy. 

Further beneficiaries include the dependents of those being held on remand. The majority of people arrested in the Southern Region of Malawi are men between the age of 18 – 30 years.  Men are still the main income providers across Malawi, and there are limited employment opportunities for women from poor backgrounds.  Pretrial detention often has a significant, detrimental impact on the economic wellbeing on the dependent women and children, who may struggle to find another source of income or may have to drop out of education in order to find work. 




## **Partnership with ROLE** 

**T** he ROLE UK programme supports long-term partnerships between the UK legal sector and legal actors in developing countries to strengthen the rule of law and facilitate progress towards the Sustainable Development Goals (SDGs). ROLE believes collaborative working and sustainable partnerships are fundamental to improving conditions for poor and vulnerable people and providing greater access to justice for all parts of society. To that end, they provide advice, logistical assistance and some funding to develop and support such partnerships between UK pro bono legal actors, and governments, professional bodies and civil society organisations in developing countries 


Between November 2021 and March 2022, MBP, in partnership with CHREAA and with financial and technical support from Advocates for International Development’s Rule of Law Expertise UK (ROLE UK) Programme and UKAid, organised two police trainings and two magistrates’ trainings.The trainings focused on familiarising and deepening understanding on bail matters, including: 

- Custody time limits 

- Bail conditions and follow up on compliance 

- Exercising judicial discretion and means assessments 

- Considerations in cases of juvenile detainees 

- New covid-19 offences and issues of proportionality 

- Consequences of corruption and inhumane treatment 

The feedback from participants was overwhelmingly positive.  The participants in every training were able to detail at least one new skill/something they had learnt in the feedback form. 





GRANTEE SELECTION POLICY 

MBP has so far only made grants to one organisation (CHREAA), who currently carry out our activities on the ground. The Trustees have established a non-exhaustive list of criteria for pre-grant selection. To be awarded a grant by MBP, the organisation should: 

· Carry out work that falls clearly within the Malawi Bail Project’s aims, as outlined in the constitution; 

· Be able to provide adequate accounting records for the past three years, or since inception; 

· Have a proven track record of success in implementing community legal empowerment projects; 

- Have adequate safeguarding policies in place; 

- Be able to provide letters of reference; and 

- Be registered as a NGO/charity in Malawi. 

## RESERVES POLICY 

It is the policy of the Charity that unrestricted funds be maintained, wherever possible, at a level of at least £500.  The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue fund the Charity’s key basic activities while consideration is given to ways in which additional funds may be raised. 

## FUNDRAISING 

MBP’s approach to fundraising is largely focused on Trusts and Foundations, does not use professional fundraisers or commercial participators. The charity’s principal source of funds for this financial year has been from Private donors (both one off, for the London Marathon, and monthly donations) and as set out in our financial statements below.  Our partnership with ROLE enabled CHREAA to receive funding directly, with the pro-bono support of our Director in the preparation and delivery of the trainings. 






**PLANS FOR THE FUTURE** 

In 2022/23 we will continue to seek to secure further funding, so that MBP can continue to fund CHREAA to maintain its key project activities, which include distributing bail education booklets, maintaining the toll-free paralegal advice line, supporting the Nkhokwe Arts Group and facilitating camp courts.We will aim to secure further longer-term grants to ensure the longevity of existing key project activities at CHREAA. 

MBP will seek to raise its profile, in order to raise awareness about project activities and increase private donations through articles, podcasts and social media. 

## **DECLARATION** 

The trustees declare that they have approved the trustees’ report above. 

Signed on behalf of the charity’s trustees/directors 

Full name: Charlotte Mackenzie 

Position: Trustee/Founder & Director 

Date: 16th November 2022 


Signature: 

Full name: Isobel Butler 

Position: Trustee/Deputy Chair 

Date: 16th November 2022 Signature: 




## **Treasurer’s report** 

It is very encouraging again this year to see an increase in donations of around 43%, from almost £5,000 in the financial year ended 31 March 2021 to over £7,100 during the year to 31 March 2022, in spite of what has continued to be a very challenging fundraising environment. As always, Malawi Bail Project remains grateful to the small, loyal group of faithful, committed regular donors, and to those people who donate generously, although less frequently. 

We are glad that the London Marathon was able to take place once again in October 2021, after being suspended in 2021 because of the COVID-19 pandemic.  We are very grateful to Stephen Bush for his sterling efforts, completing the distance in four hours and 59 minutes, and generating much-needed sponsorship income. 

Malawi Bail Project is delighted to have made payments totalling £5,303 to its local implementing partner in Malawi, Centre for Human Rights, Education, Advice and Assistance (CHREAA), using funds retained from the year ended 31 March 2021, and income generated during the financial year ended 31 March 2022. 

In the period since 31 March 2022, the charity has identified a number of prospective grant making trusts and institutions, and one has already donated £3,000.  At the time of reporting, a number of grant applications are being written, and further opportunities are being investigated. 


Michael Hynds, FCA CIA CMIIA MA 

Treasurer and Trustee, Malawi Bail Project 

16[th] November 2022 

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## **Statement of trustees’ responsibilities in respect of the trustees’ annual report and accounts** 

Under charity law, the trustees are responsible for preparing the trustees’ annual report and accounts for each financial year which show a true and fair view of the state of affairs of the charity and of the excess (or deficit) of expenditure over income for that period. 

In preparing these financial statements, generally accepted accounting practice requires that the trustees: 

- Select suitable accounting policies and then apply them consistently; 

- Make judgments and estimates that are reasonable and prudent; 

- State whether the recommendations of the SORP FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; 

- State whether the financial statements comply with the constitution, 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 its activities. 

The trustees are required to act in accordance with the constitution and the rules of the charity, within the framework of charity law. The trustees are responsible for keeping proper accounting records, sufficient to disclose at any time, with reasonable accuracy, the financial position of the charity at that time, and to enable the trustee to ensure that, where any statements of accounts are prepared by the trustee under section 132(1) of the Charities Act 2011, those statements of accounts comply with the requirements of regulations under that provision. 

The trustees have general responsibility for taking such steps as are reasonably open to the trustees to safeguard the assets of the charity and to prevent and detect fraud and other irregularities. 

Signed on behalf of the trustees: 


Charlotte Mackenzie 

16[th] November 2022 

14 



## **Malawi Bail Project Statement of Financial Activities for the year ending 31 March 2022** 

||Note|Unrestricted<br>funds|Restricted<br>funds|Total funds|Total funds|
|---|---|---|---|---|---|
|||**2022**|**2022**|**2022**|**2021**|
|||**£**|**£**|**£**|**£**|
|**Income from:**||||||
|Donations|3|7,115|-|7,115|4,968|
|**Total incoming resources**||**7,115**|**-**|**7,115**|**4,968**|
|**Expenditure on:**||||||
|Raising funds||-|-|-|-|
|Support costs|5|102||102|114|
|Charitable activities|4|5,303|-|5,303|5,520|
|**Total expenditure**||**5,405**|**-**|**5,405**|**5,634**|
|**Net income / (expenditure)**||**1,710**|**-**|**1,710**|**(666)**|
|Transfers between funds||-|-|-|-|
|**Net movement in funds**||**1,710**|**-**|**1,710**|**(666)**|
|**Reconciliation of funds**||||||
|Total funds brought forward|10|1,460|-|1,460|2,126|
|**Total funds carried forward**||**3,170**|**-**|**3,170**|**1,460**|



## **Balance sheet as at 31 March 2022** 

||Note|Unrestricted<br>funds|Restricted<br>funds|Total funds|Total funds|
|---|---|---|---|---|---|
|||**2022**|**2022**|**2022**|**2021**|
|||**£**|**£**|**£**|**£**|
|**Current assets**||||||
|Cash and cash equivalents|9|3,170|-|3,170|1,460|
|**Total net assets / (liabilities)**||**3,170**|**-**|**3,170**|**1,460**|
|||||||
|**The funds of the charity:**||||||
|Unrestricted income funds||3,170|-|3,170|1,460|
|**Totalcharity funds**||**3,170**|**-**|**3,170**|**1,460**|



The notes at pages 16 to 20 form part of these financial statements signed on behalf of the charity by Charlotte Mackenzie, Director, Malawi Bail Project. 


16[th ] November 2022 

15 



## **Notes to the accounts** 

## **1. Accounting policies** 

## **(a) Basis of preparation** 

The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at fair value.  The accounts 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 in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019. 

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 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 in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. 

The trustees consider that there are no material uncertainties about Malawi Bail Project’s ability to continue as a going concern.  The COVID-19 pandemic has had an impact on the charity’s fundraising income.  As a charity with few ongoing commitments, this will impact charitable expenditures that can be made in the short term rather than affecting the charity’s ability to continue as a going concern.  There are no material uncertainties affecting the current year’s financial statements.  In future years, the key risk to Malawi Bail Project is a fall in income from donations. 

## **(b) Funds structure** 

Where there is a legal restriction on the purpose to which a fund may be put, the fund is classified as either a restricted fund or an endowment fund. 

Restricted funds are those where the donor has provided for the donation to be spent in furtherance of a specified charitable purpose.  Malawi Bail Project has not received restricted funds. 

Endowment funds arise when the donor has expressly provided that the gift is to be invested and only the income of the fund may be spent. Malawi Bail Project has not received endowment funds. 

Those funds which are neither endowment nor restricted income funds, are unrestricted income funds. 

16 



## **(c) Incoming resources** 

All incoming resources are recognised once the charity has entitlement to the resources, it is probable (more likely than not) that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.  Where there are terms or conditions attached to incoming resources, particularly grants, then these terms or conditions must be met before the income is recognised because the entitlement condition will not be satisfied until that point. Where terms or conditions have not been met or uncertainty exists as to whether they can be met then the relevant income is not recognised in the year but deferred and shown on the balance sheet as deferred income. 

## **(d) Resources expended and irrecoverable VAT** 

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to each category of expense shown in the Statement of Financial Activities. 

Expenditure is recognised when the following criteria are met: 

- There is a present legal or constructive obligation resulting from a past event; 

- It is more likely than not that a transfer of benefits (usually a cash payment) will be required in settlement; 

- The amount of the obligation can be measured or estimated reliably. 

Irrecoverable VAT is charged against the category of resources expended for which it was incurred. 

## **(e) Allocation of support costs** 

Support costs are those costs which do not relate directly to a single activity. Such typically include costs of administration, bank charges and IT support.  Support costs have been apportioned between fundraising costs and charitable activities on an appropriate basis. The analysis of support costs and the bases of apportionment applied are shown in note 6. 

## **(f) Fundraising costs** 

The costs of generating funds are those costs attributable to generating income for the charity, other than those costs incurred in undertaking charitable activities. 

## **(g) Charitable activities** 

Costs of charitable activities comprise all costs incurred in the pursuit of the charitable objects of the charity. These costs, where not wholly attributable, are apportioned between the categories of charitable expenditure in addition to the direct costs. The total costs of each category of charitable expenditure include an apportionment of support costs as shown in note 6. 

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## **(h) Cash and cash equivalents** 

Cash at bank and in hand is held to meet the day to day running costs of the charity as they fall due. Cash equivalents are short term, highly liquid investments, usually in instant access current accounts. 

## **(i) Realised gains and losses** 

All gains and losses are taken to the Statement of Financial Activities as they arise. 

## **2. Related party transactions** 

Two trustees (Ms Charlotte Mackenzie and Mr Humphrey Butler) of the board of Malawi Bail Project and certain family members connected to family members of Ms Mackenzie made financial donations to the charity during the year.  These donations amounted to £2,460 (before finance charges and recovery of Gift Aid, where applicable).  These donations are on the same terms and conditions as all other donations. 

None of the members of the Malawi Bail Project board or parties related to them received any benefit from the charity in payment or kind. Board members received no honoraria or emoluments in the year and expenses paid to them are disclosed in note 5. 

## **3. Income from donations** 

Donations from individuals are gifts from members of the public. 

||Unrestricted<br>funds|Restricted<br>funds|Total funds|Total funds|
|---|---|---|---|---|
||**2022**|**2022**|**2022**|**2021**|
||**£**|**£**|**£**|**£**|
|**Income from:**|||||
|Donations from individuals|7,115|-|7,115|4,968|
|**Total**|**7,115**|**-**|**7,115**|**4,968**|



## **4. Analysis of charitable expenditure** 

The charity did not undertake any direct charitable activities on its own account during the year.  All of the charitable expenditure was in the form of two payments made to the charity’s local implementing partner in Malawi, Centre for Human Rights, Education, Advice and Assistance (CHREAA). 

|Assistance (CHREAA).|||||
|---|---|---|---|---|
||Unrestricted<br>funds|Restricted<br>funds|Total funds|Total funds|
||**2022**|**2022**|**2022**|**2021**|
||**£**|**£**|**£**|**£**|
|**Charitable activities:**|||||
|Payments made to CHREAA|5,303|-|5,303|5,520|
|**Total**|**5,303**|**-**|**5,303**|**5,520**|



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## **5. Allocation and analysis of support costs and overheads** 

Support and overhead costs are allocated between fundraising activities and charitable activities. Governance costs are those support costs which relate to the strategic and day to day management of a charity. 

The bases of allocation used are as follows: 

Direct allocation: where a cost is wholly attributable to a particular activity.  In the financial year 31 March 2022, the charity incurred foreign payment charges of £16 (2021: £45) when transferring funds directly to its implementing partner, CHREAA, in Malawi.  This cost is therefore included in the cost of charitable activities. 

Other bank charges, for ongoing maintenance of the charity’s current account, are as follows: 

||Unrestricted<br>funds|Restricted<br>funds|Total funds|Total funds|
|---|---|---|---|---|
||**2022**|**2022**|**2022**|**2021**|
||**£**|**£**|**£**|**£**|
|**Support costs:**|||||
|Bank charges|102||102|114|
|**Total**|**102**|**-**|**102**|**114**|



## **6. Trustee remuneration, benefits and expenses** 

Members of Malawi Bail Project board give their time freely and receive no remuneration for the work that they undertake in relation to Malawi Bail Project.  However, they can claim expenses to reimburse them for costs that they incur in fulfilling their duties relating to Malawi Bail Project – these include travelling specifically for board meetings and charity specific training events. 

No expenses were incurred by trustees in fulfilment of charity business (2021: £nil). 

## **7. Analysis of staff costs and remuneration of key management personnel** 

Malawi Bail Project did not have any employees during the financial year (2021: nil). 

## **8. Independent examiner’s remuneration** 

The independent examiner provides independent examination services in connection with the charity’s annual financial statements on a pro bono basis (2021: £nil). 

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## **9. Analysis of cash and cash equivalents** 

||Unrestricted<br>funds|Restricted<br>funds|Total funds|Total funds|
|---|---|---|---|---|
||**2021**|**2021**|**2021**|**2021**|
||**£**|**£**|**£**|**£**|
|**Cash and cash equivalents**|||||
|Cash at bank|3,170|-|3,170|1,460|
|**Total**|**3,170**|**-**|**3,170**|**1,460**|



The funds are held in a non-interest-earning current account maintained in the United Kingdom with CAF Bank. No cash or cash equivalents or current asset investments were held in noncash investments or outside of the United Kingdom.  All of the amounts held are available to spend on charitable activities. 

## **10. Analysis of unrestricted funds movements** 

||Funds<br>brought<br>forward on<br>1 April|Income|Expenditure|Transfers|Gains and<br>losses|Fund<br>balance<br>carried<br>forward at<br>31 March|
|---|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|**£**|
|**2022**|||||||
|General fund|**1,460**|**7,115**|**(5,405)**|**-**|**-**|**3,170**|
|**2021**|||||||
|General fund|2,146|4,968|(5,634)|-|-|1,460|



20