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2025-06-30-accounts

Company registration number 12637530 (England and Wales) Charity registration number 1194644 (England and Wales)

AFRICAN MOUNTAIN RESEARCH FOUNDATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

AFRICAN MOUNTAIN RESEARCH FOUNDATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr A J E Hickman Mr G D M Thomas Dr T T Magadzire Dr V R Clark Charity number 1194644 Company number 12637530 Registered office Poores Cottage Wilsford Pewsey Wiltshire SN9 6HB Independent examiner David Owen & Co 126 High Street Marlborough Wiltshire SN8 1LZ

AFRICAN MOUNTAIN RESEARCH FOUNDATION

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 14

AFRICAN MOUNTAIN RESEARCH FOUNDATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 JUNE 2025

The trustees present their annual report and financial statements for the year ended 30 June 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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

The charity's objects are the preservation, conservation and restoration of the environment, with regard to the protection of vulnerable mountain systems in Southern Africa (Angola, Botswana, Lesotho, Madagascar, Malawi, Mozambique, Namibia, South Africa, Zambia, Zimbabwe) and their ability to provide water catchment services to millions of people. The policies adopted in furtherance of these objects are:

  1. Purchasing, installing and maintaining international standard scientific equipment and research infrastructure to enable long-term social-ecological research and data collection;

  2. Using this data to improve sustainable mountain development policy-making and conservation programmes at national and regional levels;

  3. Supporting growth of the community of practice of mountain scientists in Southern Africa.

There has been no change in these during the year.

The trustees have given due consideration to the Charity Commission's published guidance on the Public Benefit requirement under the Charities Act 2011 in deciding what activities the charity should undertake.

Achievements and performance

The Charity's activities within each area during the year and up to the date of signing this report have been as follows:

1) Purchasing, installing and maintaining international standard scientific equipment and research infrastructure to - enable long term social ecological research and data collection.

The research centre on Mount Mulanje before the roof is put on.

AFRICAN MOUNTAIN RESEARCH FOUNDATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

2) Generating data which can be collected and distributed to interested parties to ultimately improve sustainable - mountain development policy making and conservation programmes at national and regional levels.

The data that our weather stations generate is uploaded automatically to the portal. Here you can see air temperature, wind speed and direction, atmospheric pressure, humidity, rainfall and evaporation. The information updates every two minutes. The historical data is also available to download - a set of hourly or daily figures.

Our Witsieshoek Weather Station Portal

AMRF's data will illuminate how climate change is degrading the vital mountain systems of the semi-arid SADC region. It is available on an open access basis to interested parties including national governments and meteorological offices, UNESCO, universities from across the SADC and the rest of the world and international research organisations.

Users of our data include:

The charity collaborates with the national meteorological agencies of South Africa, Zimbabwe, Lesotho and Malawi; our data feeds into their ‘nowcasting’ and early warning systems.

New international users of our data include Cornell University in the US, which supports a Malawi-based project on climate adaptation, and the University of Santa Barbara’s Climate Hazard Centre CHIRPS data set (Climate Hazards Group InfraRed Precipitation with Station data), formerly an USAID Funded project which was developed to create reliable rainfall data to help with drought monitoring and early warning systems.

AFRICAN MOUNTAIN RESEARCH FOUNDATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Here in the UK our data is contributing to several university projects including an Oxford University’s School of Geography and the Environment project looking at movements of water vapour from the Congo basin into southern Africa. At Exeter University , our data is being used to understand atmospheric processes in southern African mountains; at the University of Reading , our data is helping assess how well convection-permitting models capture tropical cyclone rainfall, helping future flood risk assessments and climate adaptation. We provide our data to universities in the region for various different projects at the University of Cape Town , the University of the Free State , University of KwaZulu Natal , University of Zimbabwe, University of Africa in Mutare, and Malawi’s University of Science and Technology . The UK Met Office ’s World Observation Website (WOW) uses our data to monitor and forecast extreme weather including heavy rain, floods, and droughts.

The charity provides its data to conservation bodies and NGOs including Mount Mulanje Conservation Trust which operates a ‘Fire Danger Index’ to monitor and mitigate the impact of wildfires on Mount Mulanje, they also use our rainfall data to monitor drought patterns and measure river water levels; Bio Africa which is modelling the effects of nonnative trees on river-flows in South Africa; ZimParks use our data to monitor species density and assess if shifts in weather patterns correspond with changes in predator populations; the Zimbabwe-based Tikki Hywood Foundation use our data to assess how rainfall patterns have affected the numbers and movement of pangolin predators; the PeaceParks Foundation in Malawi uses our data to help their poaching prevention activities; Water for People uses our data to assess how water infrastructure in Malawi is impacted by changing rainfall patterns; and the Botanical Gardens Conservation International which use our data to assess the optimal climatic conditions to plant new saplings of the critically Mount Mulanje Cedar tree. We also provide our data to global weather platforms including Tomorrow.io , Digital Earth Africa , and Synoptic Data which is the largest global repository of weather and environmental data.

3) Supporting the growth of the community of practice of mountain scientists across Southern Africa.

AFRICAN MOUNTAIN RESEARCH FOUNDATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

4) Miscellaneous

Financial review

The charity has total reserves of £52,013 (2024 - £49,724) of which £17,228 are free reserves at 30 June 2025. The trustees will keep the level of reserves held by the charity under review.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level sufficient to ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which funds may be raised. This level of reserves has been maintained throughout the year.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is a company limited by guarantee and was given charitable status on 1 June 2020.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr A J E Hickman Mr G D M Thomas Dr T T Magadzire Dr V R Clark

New trustees are appointed by the current trustees.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees' report was approved by the Board of Trustees.

Mr A J E Hickman

Trustee

27 February 2026

AFRICAN MOUNTAIN RESEARCH FOUNDATION

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF AFRICAN MOUNTAIN RESEARCH FOUNDATION

We report to the trustees on my examination of the financial statements of African Mountain Research Foundation (the charity) for the year ended 30 June 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied ourselves that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, we report in respect of our examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out our examination we have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

We have completed our examination. We confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:

We 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 financial statements to be reached.

David Owen & Co

126 High Street Marlborough Wiltshire SN8 1LZ 27 February 2026

AFRICAN MOUNTAIN RESEARCH FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Donations and legacies 2 38,318 39,573
Total income 38,318 39,573
Expenditure on:
Charitable activities 3 36,029 37,975
Total expenditure 36,029 37,975
Net income and movement in funds 2,289 1,598
Reconciliation of funds:
Fund balances at 1 July 2024 49,724 48,126
Fund balances at 30 June 2025 52,013 49,724

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

AFRICAN MOUNTAIN RESEARCH FOUNDATION

BALANCE SHEET

AS AT 30 JUNE 2025

Notes
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within
one year
11
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds
13		 2025
£
1,085
18,396
19,481
(2,253)		 £
34,785
17,228
52,013
52,013
52,013		 2024
£
-
11,858
11,858
(1,683)		 £
39,549
10,175
49,724
49,724
49,724

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 June 2024.

The directors acknowledge their responsibilities for complying with the requirement of the Companies Act 2006 with respect to accounting records and the preparation of the financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and with FRS 102 Section 1A.

The financial statements were approved by the trustees on 27 February 2026

Mr A J E Hickman

Trustee

AFRICAN MOUNTAIN RESEARCH FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

Charity information

African Mountain Research Foundation is a private company limited by guarantee incorporated in England and Wales. The registered office is Poores Cottage, Pewsey, Wiltshire, SN9 6HB. Poores Cottage, Wilsford, Pewsey, Wiltshire, SN9 6HB.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

These financial statements are prepared on the going concern basis. The trustees have a reasonable expectation that the charity will continue in operational existence for the foreseeable future.

1.2 Charitable funds

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.3 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

AFRICAN MOUNTAIN RESEARCH FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

(Continued)

1.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.5 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment 10 years Computers 33% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.6 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

AFRICAN MOUNTAIN RESEARCH FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 38,318 39,573

AFRICAN MOUNTAIN RESEARCH FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

3 Charitable activities

Charitable
Charitable
Expenditure Expenditure
2025 2024
£ £
Depreciation and impairment 4,764 4,764
Travelling 2,091 1,353
Site maintenance and security costs 3,521 3,399
Research and research contributions 6,247 5,207
16,623 14,723
Share of support costs (see note 4) 16,015 18,463
Share of governance costs (see note 4) 3,391 4,789
36,029 37,975
4 Support costs
Support
Governance		 2025Support costs Governance 2024
costs costs costs
£ £ £ £ £ £
Staff costs 14,645 - 14,645 14,645 - 14,645
Depreciation - - - 194 - 194
Administration costs 1,370 - 1,370 3,624 - 3,624
Accountancy - 2,372 2,372 - 2,282 2,282
Bank charges - 215 215 - 260 260
Insurance - 804 804 - 2,247 2,247
16,015 3,391 19,406 18,463 4,789 23,252
Analysed between
Charitable activities 16,015 3,391 19,406 18,463 4,789 23,252
5 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 2,372 2,281
Depreciation of owned tangible fixed assets 4,764 4,958

AFRICAN MOUNTAIN RESEARCH FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

6 Trustees

Employment costs relate to payments made to Mrs C Hickman, wife of the main trustee, for her services to the charity.

No other trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

7 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
1 1
Employment costs 2025 2024
£ £
Wages and salaries 14,400 14,400
Other pension costs 245 245
14,645 14,645

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

8 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

AFRICAN MOUNTAIN RESEARCH FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

9
Tangible fixed assets
Plant and
equipment
Computers
£
£
Cost
At 1 July 2024
47,631
583
At 30 June 2025
47,631
583
Depreciation and impairment
At 1 July 2024
8,082
583
Depreciation charged in the year
4,764
-
At 30 June 2025
12,846
583
Carrying amount
At 30 June 2025
34,785
-
At 30 June 2024
39,549
-
10
Debtors
2025
Amounts falling due within one year:
£
Prepayments and accrued income
1,085
11
Creditors: amounts falling due within one year
2025
£
Other taxation and social security
175
Accruals and deferred income
2,078
2,253
12
Retirement benefit schemes
2025
Defined contribution schemes
£
Charge to profit or loss in respect of defined contribution schemes
245		 Total
£
48,214
48,214
8,665
4,764
13,429
34,785
39,549
2024
£
-
2024
£
97
1,586
1,683
2024
£
245

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

AFRICAN MOUNTAIN RESEARCH FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

13 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 July 2024 Incoming Resources At 30 June
resources expended 2025
£ £ £ £
General funds 49,724 38,318 (36,029) 52,013
Previous year: At 1 July 2023 Incoming Resources At 30 June
resources expended 2024
£ £ £ £
General funds 48,126 39,573 (37,975) 49,724

14 Related party transactions

There were no disclosable related party transactions during the year other than those already included in note 6.