Malawi Bail Project Annual Report
Report and financial statements For the year ended 31 March 2024
CONTENTS
Reference and Administrative Information……………………………………………….. 2 A Note from our Founder………………………………………………………………… 3 Structure, Governance and Management………………………………………………….. .4 Risk Management…………………………………………………...………………….…. 5 Objectives and Activities for the Public Benefit…………………………………………… 6 A Review of our Achievements and Performance…………………………………………. 8 Fundraising…..…………………………………………………………………………… 10 Plans for the Future………………………………………………………………………. 11 Declaration……………………………………………………………………………….. 11 Treasurer’s Report ………………………………………………………………………...12 Statement of Financial Activities for the year ending 31 March 2024………………………14 Notes to the accounts ……………………………………………………………………..15-19
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REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Ms C Mackenzie, Chair of Trustees Ms I Butler, Deputy Chair Ms A Walker Mr M Hynds
(appointed 07/02/2018) (appointed 07/02/2018) (appointed 07/02/2018) (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 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
malawibailproject@gmail.com cm@malawibailproject.com
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A NOTE FROM OUR FOUNDER
As we entered our 6[th] year as a registered charity we focussed on reviewing and improving our core activities. We looked at other ways to engage communities and disseminate information, as well as how to maintain and strengthen our relationships with key stakeholders in the Malawi legal system. In November 2023, I travelled to Malawi to lead training sessions with 80 police officers over 4 days, where we covered law and guidance around bail issues, investigation best practices and corruption within the Malawi Police Service. Police officers in Malawi only receive 6 months training when they start as junior officers and do not receive any further training on specific areas like prosecuting, investigation or the rights of the accused. For many of the officers, attending this training is the first time they will have considered in detail the law underpinning the right to bail. Feedback from participants was overwhelmingly positive and CHREAA have already had requests for the training to extend to other districts in the Southern Region.
We ended 2023 with a drinks reception, hosted by 42BR Barristers, to thank our loyal supporters and donors and update them on recent project activities. It was wonderful to spend time with those who have supported our cause from the very beginning and reflect on what we have achieved over the last 5 years, as well as introduce new friends into the MBP community. I look forward to seeing what we can achieve over the next 5 years.
Charlotte Mackenzie Founder & Director
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REPORT OF THE TRUSTEES
The trustees present their annual report and accounts of the charity for the year ended 31[st ] March 2024 in accordance with the Charities (Accounts and Reports) Regulations 2008 and the Charities Statement of Recommended Practice (SORP) (FRS 102) second edition.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Malawi Bail Project (MBP) is a registered Charitable Incorporated Organisation (CIO), charity number 1177119, and is governed by a Constitution dated 7[th] 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 Malawi-based implementing partner the Centre for Human Rights Education Advice & Assistance 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 6 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.
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Kondwani Banda , Community Paralegal
Kondwani has been working for CHREAA as a paralegal and human rights defender for 6 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.
Kesten Nyson , Community Paralegal
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 August 2022.
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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. 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 of 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 quarterly updates from the Founder and Director.
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. |
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Stage 2 Post arrest/detention Aim: Legal empowerment through self-representation. Increase in bail applications, made and granted, both police bail and court bail. Activity: 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.
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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 in y/e March 2024
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80 police officers trained on guidance and law surrounding bail
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Over 1,000 Bail Education Booklets distributed, read by 132 people on average per week
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Over 1,500 detainees educated directly through paralegal clinics/booklets
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Around 71% of detainees who had access to our services and/or materials applied for bail at 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 ages of 18 – 30 years. Men are still the main income providers across Malawi, and there are limited employment opportunities for women from poor backgrounds. Pre-trial 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
The 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.
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In November 2023, 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 ran 4 in person training sessions with Malawian police officers. The presenters focused on the following topics:
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the right to bail and how best to communicate this to arrested persons
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the considerations when making decisions on bail, with reference to the Bail Guidelines Act
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which groups of people are particularly vulnerable and the additional safeguarding considerations (mental health, women &; girls, juveniles)
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guidance on anti-corruption
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what enquiries are required prior to a suspects first attendance at court, with respect to bail, including using an “investigation plan”.
The participants in every training were able to detail at least one new skill/something they had learnt in the feedback form. We focused on specific skills depending on whether the participants attending were investigators (enquiries before and after charge/bail decisions) or prosecutors (interests of justice factors and addressing the judge). Participants were able to network with colleagues from different units/districts and learn from each other.
The activity was successful in achieving its outcomes, namely building the capacity of police officers to handle issues surrounding bail – the skills and knowledge they have learnt are already being used in their roles which will result in more accused persons being aware of the right to bail and how to exercise it. The participants were keen to engage with the whatsapp group CHREAA created for each of the training sessions for our materials to be shared. The
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participants’ eagerness to receive further training materials indicate a high likelihood they will use these materials and the contents in their training. The participants have been encouraged to use the group to give examples of where they have used their training in their work or if they would like to discuss a particular issue with a paralegal and these are already being used.
GRANTEE SELECTION POLICY
MBP has so far only made grants to one organisation (CHREAA), who currently carry out our activities locally in Malawi. The Trustees have established a non-exhaustive list of criteria for pre-grant selection. To be awarded a grant by MBP, the organisation should:
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Carry out work that falls clearly within the Malawi Bail Project’s aims, as outlined in the constitution;
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Be able to provide adequate accounting records for the past three years, or since inception;
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Have a proven track record of success in implementing community legal empowerment projects;
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Have adequate safeguarding policies in place;
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Be able to provide letters of reference; and
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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, and 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 and monthly donations) and as set out in our financial statements below.
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PLANS FOR THE FUTURE
In 2024/25 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 intend to carry out further trainings with police officers and lay magistrates in country.
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 & Project Director
Date: 02.12.2024
Signature:
Full name: Isobel Butler
Position: Trustee/Deputy Chair
Date: 02.12.2024
Signature:
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Treasurer’s report
Total income in the year to 31 March 2024 decreased by 16% in what continues to be a very challenging fundraising environment. This income includes:
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A grant of £3,000 received from Souter Charitable Trust in March, with the cheque being lodged to the charity’s bank account post-year end; and
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Income from a fundraising event amounting to £1800
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.
Malawi Bail Project is delighted to have made one payment totalling £3,075, net of £5 finance charges (2023: £7,500 (net of £15 finance charges)), 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 2023, and income generated during the financial year ended 31 March 2024.
In the period since 31 March 2024, the charity identified a number of prospective grant making trusts and institutions. At the time of reporting, a number of grant applications have been submitted, and further opportunities are being investigated.
Reserves policy
Malawi Bail Project plans to keep some unrestricted reserves aside to cover three months’ operating costs, currently estimated to be less than £500. As at 31 March 2024, the charity had £6,753 of unrestricted reserves, of which £3,753 was cash at bank, and £3,000 being ‘cash on hand’ – the grant cheque from Souter Charitable Trust in March, and deposited to the bank account after the year end. This level of reserves also enabled the charity to make a further payment to CHREAA after the financial year end.
Michael Hynds, FCA CIA CMIIA MA
Treasurer and Trustee, Malawi Bail Project
2 December 2024
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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:
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Select suitable accounting policies and then apply them consistently;
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Make judgments and estimates that are reasonable and prudent;
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State whether the recommendations of the Charities SORP (FRS 102) second edition have been followed, subject to any material departures disclosed and explained in the financial statements;
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State whether the financial statements comply with the constitution, subject to any material departures disclosed and explained in the financial statements; and
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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
2 December 2024
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Malawi Bail Project
Statement of Financial Activities for the year ending 31 March 2024
| Note | Unrestricted funds |
Restricted funds |
Total funds |
Total funds |
|
|---|---|---|---|---|---|
| 2024 | 2024 | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| Income from: | |||||
| Grantsand donations | 3 | 6,526 | - | 6,526 | 7,772 |
| Bank interest | 3 | - | 3 | 4 | |
| Total incoming resources | 6,529 | - | 6,529 | 7,776 | |
| Expenditure on: | |||||
| Raisingfunds | - | - | - | - | |
| Charitable activities | 4 | 3,075 | - | 3,075 | 7,515 |
| Support costs | 5 | 60 | 60 | 72 | |
| Totalexpenditure | 3,135 | - | 3,135 | 7,587 | |
| Net income / (expenditure) | 3,394 | - | 3,394 | 189 | |
| Transfers between funds | - | - | - | - | |
| Net movement in funds | 3,394 | - | 3,394 | 189 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 9 | 3,359 | - | 3,359 | 3,170 |
| Total funds carried forward | 6,753 | - | 6,753 | 3,359 |
Balance sheet as at 31 March 2024
| Note | Unrestricted funds |
Restricted funds |
Total funds |
Total funds |
|
|---|---|---|---|---|---|
| 2024 | 2024 | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| Current assets | |||||
| Cash and cashequivalents | 10 | 6,753 | - | 6,753 | 3,359 |
| Total net assets / (liabilities) | 6,753 | - | 6,753 | 3,359 | |
| The funds of the charity: | |||||
| Unrestrictedincomefunds | 6,753 | - | 6,753 | 3,359 | |
| Totalcharity funds | 6,753 | - | 6,753 | 3,359 |
The notes at pages 15 to 19 form part of these financial statements signed on behalf of the charity by Charlotte Mackenzie, Director, Malawi Bail Project.
August 2024
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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 did not receive restricted funds during the year ended 31 March 2024.
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.
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(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:
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There is a present legal or constructive obligation resulting from a past event;
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It is more likely than not that a transfer of benefits (usually a cash payment) will be required in settlement;
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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 5.
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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
Ms Mackenzie made some unrestricted donations to the charity on the same basis 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 6.
3. Income from donations
Donations from individuals comprise financial gifts from members of the public. Grants are amounts received in cash from grant-making foundations and institutions.
| Unrestricted funds |
Restricted funds |
Total funds | Total funds | |
|---|---|---|---|---|
| 2024 | 2024 | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Income from: | ||||
| Donations from individuals | - | 4,772 | ||
| Grants | - | 3,000 | ||
| Total | 6,526 | - | 6,526 | **7,772 ** |
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 three payments made to the charity’s local implementing partner in Malawi, Centre for Human Rights, Education, Advice and Assistance (CHREAA).
| Unrestricted funds |
Restricted funds |
Total funds | Total funds | |
|---|---|---|---|---|
| 2024 | 2024 | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Charitable activities: | ||||
| Paymentsmadeto CHREAA | 3,075 | - | 3,075 | 7,515 |
| Total | 3,075 | - | 3,075 | 7,515 |
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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 2024, the charity incurred foreign payment charges of £5 (2023: £15) when transferring funds directly to its implementing partner, CHREAA, in Malawi. This cost is therefore included in the cost of charitable activities analysed in note 4.
Other bank charges, for ongoing maintenance of the charity’s current account, are as follows:
| Unrestricted funds |
Restricted funds |
Total funds | Total funds | |
|---|---|---|---|---|
| 2024 | 2024 | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Support costs: | ||||
| Bank charges | 60 | - | 60 | 72 |
| Total | 60 | - | 60 | **72 ** |
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 (2023: £nil).
7. Analysis of staff costs and remuneration of key management personnel
Malawi Bail Project did not have any employees during the financial year (2023: 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 (2023: £nil).
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9. Analysis of unrestricted funds movements
| Funds brought forward on 1 April |
Income | Expenditur e |
Transfers | Gains and losses |
Fund balance carried forward at 31 March |
|
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |
| 2024 | ||||||
| General fund | 3,359 | 6,529 | (3,135) | - | - | 6,753 |
| 2023 | ||||||
| General fund | 3,170 | 7,776 | (7,587) | - | - | 3,359 |
10. Analysis of cash and cash equivalents
| Unrestricted funds |
Restricted funds |
Total funds | Total funds | |
|---|---|---|---|---|
| 2024 | 2024 | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Cash and cash equivalents | ||||
| Cash atbank | 3,753 | - | 3,753 | 3,359 |
| Cash in hand | 3,000 | - | 3,000 | - |
| Total | 6,753 | - | 6,753 | 3,359 |
Cash at bank held in an interest-earning current account maintained in the United Kingdom with CAF Bank. Cash in hand represents a grant cheque received in March 2024 and deposited to the charity’s current account after that date. No cash or cash equivalents or current asset investments were held in non-cash investments or outside of the United Kingdom. All of the amounts held are available to spend on charitable activities.
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