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2024-12-31-accounts

REGISTERED CHARITY NUMBER: 1196226

PARKINSON’S AFRICA

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2024

PARKINSON’S AFRICA Charity Number: 1196226

CONTENTS OF FINANCIAL STATEMENTS for the Year Ended December 31, 2024

Page
Report of the Trustees 1 to 10
Independent Examiner's Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Financial Statements 14 to 18

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PARKINSON’S AFRICA

Charity Number: 1196226

REPORT OF THE TRUSTEES

for the Year Ended December 31, 2024

The Trustees, present their report with the financial statements of the charity for the year ended 31 December 2024. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Ireland (FRS 102) (effective 1 January 2019).

Reference and Administrative details

Registered charity number : 1196226

Registered office: International House, 12 Constance Street, London, E16 2DQ

Trustees (as of 31/12/2024): Omotola Thomas – Chair Dugald Young – Treasurer Ferdinard Odey Okwor Nwanyieke Adaego Oluwayemi (resigned March 4, 2024) Pamela Gutmann (appointed September 20, 2024) Piers Mudd (appointed September 29, 2024)

Staff

Tania Park – Chief Executive Officer, UK – Rachel Agwu Admin and Operations Coordinator, Nigeria

Independent examiner

Jaclyn Bennett ACMA 7 Church Hill Little Waltham Chelmsford CM3 3LR

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Charity Number: 1196226

PARKINSON’S AFRICA

REPORT OF THE TRUSTEES

for the Year Ended December 31, 2024

Structure, Governance and Management

Description of the Charity’s Trusts

The organisation became a Charitable Incorporated Organisation (CIO) on November 8, 2023, and submitted its conversion application on November 13, 2023. Its application was fully approved by the Charity Commission on January 9, 2024, which is when the updated Articles of Association (now called the Constitution) became effective immediately, and an update was automatically made to the Register of Charities. The update has been made at Companies House, where the charity is now listed as a CIO with the company number CE034795, a charity registered as a corporate body under Part 11 of the Charities Act 2011.

Recruitment and Appointment of the Trustee Board

The charity’s Constitution specify that there should be a minimum of three, and unless otherwise determined by ordinary resolution, there shall not be a maximum number of trustees. Members of the Board of Trustees are elected for a three-year term, after which they may be re-elected for a maximum of two terms, unless extended by special resolution. All trustees volunteer their time and receive no compensation from the charity.

The Trustee Board is made up of five dynamic individuals and it consists of a diverse and relevant range of skills and experience. To ensure that the right mix of Trustees is maintained, the Trustees will periodically list, record and assess their skills and experience to determine if certain strategic or operational talents are required. The Trustee board is resolved to attract individuals with the necessary skills and experience. This will be done with either open advertising or personal recommendations. All prospective Trustees are interviewed by at least two Trustee board members, including the Chair.

All Trustees receive a thorough induction to the organisation's activities and their responsibilities, which includes meetings with employees and a reference pack.

Organisational Structure and Trustee Responsibilities

The Trustees are accountable for overseeing the strategic direction of the charity, ensuring its alignment with its vision and mission, and ensuring that its stated fundamental values are reflected in the conduct of its employees. They are accountable for ensuring that the organisation is compliant with charity law. The charity's operations are delegated to the Chief Executive Officer, who is responsible for ensuring that the charity follows through on its agreed-upon strategy, supervises and leads the team and ensures that all its people, across the organisation, continue to develop their skills and behaviours in accordance with best practise, demonstrating the core values in their actions.

By law, every charity must prepare a set of accounts and a trustees' annual report that provide a true and fair picture of the state of the affairs of the charity as at the balance sheet date, as well as its incoming resources and application of resources, including income and expenditure, for the fiscal year. The Trustees are responsible for maintaining accurate accounting records that always show the charit y’s financial position with reasonable accuracy and allow them to ensure that the financial statements conform with the Charities Act 2006 (the provisions have now been consolidated into the Charities Act 2011).

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Charity Number: 1196226

PARKINSON’S AFRICA

REPORT OF THE TRUSTEES

for the Year Ended December 31, 2024

Objectives and Activities

Our vision

A world where every African impacted by Parkinson’s disease has equitable access to the knowledge, care, and support they need to make informed health decisions and lead fulfilled lives.

Our mission

To transform the Parkinson’s disease landscape across Africa, community by community, into societies where those affected have access to quality healthcare, research, support, information, and educational resources.

Aim

Through our collaboration with local organisations in Egypt, Ethiopia, Cameroon, Ghana, Kenya, Nigeria, South Africa, Tanzania and Uganda, we help deliver existing activities and implement new ones to ensure that Africans impacted by Parkinson’s disease receive the information and support resources needed to lead empowered lives. We accomplish this by providing culturally appropriate educational resources about Parkinson's disease that have been translated into 11 African languages, assisting in the formation of support groups for people with Parkinson's disease, their caregivers and health professionals, and engaging in other forms of community engagement and involvement activities. We assist local partners in developing the knowledge, skills and resources needed to deliver activities and initiatives to the intended recipients to ensure sustainability. We support partner organisations in conducting awareness campaigns to increase global knowledge of the disease and facilitate access to medication and clinical care, whenever possible, through the networks we have established.

Objectives

The charity is dedicated to alleviating the impact of Parkinson's disease among African communities, both within Africa and across the globe. Our mission includes raising awareness and educating the public about Parkinson’s, with a strong focus on African populations. We actively promote and support research into the causes, prevention, treatment and cure of the disease, ensuring that African perspectives and needs are at the forefront. Additionally, we strive to improve healthcare and treatment options for those affected, provide social support to individuals and their families and champion other charitable initiatives that directly benefit Africans impacted by Parkinson's disease.

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Charity Number: 1196226

PARKINSON’S AFRICA

REPORT OF THE TRUSTEES

for the Year Ended December 31, 2024

Ensuring public benefit is delivered in line with our vision and mission.

The Trustees of Parkinson’s Africa confirm that they have had due regard to the Charity Commission’s guidance on public benefit when reviewing the charity’s aims and objectives and in planning its activities. Parkinson’s Africa is dedicated to empowering and supporting Africans affected by Parkinson’s disease through advocacy, awareness-raising, education, and improved access to care and support.

Summary of activities undertaken for public benefit

In 2024, Parkinson’s Africa delivered public benefit through the following key activities:

Looking ahead, the Trustees remain committed to ensuring that all Parkinson’s Africa activities continue to align with our public benefit objectives. We will expand our outreach, develop innovative support mechanisms, and strengthen partnerships to increas e equitable access to Parkinson’s care across the continent.

Detailed activities supporting public benefit

As outlined in the summary above, Parkinson’s Africa has focused on several key areas to ensure meaningful and measurable public benefit. The following sections provide a detailed breakdown of the activities undertaken in 2024, demonstrating the direct impact of our work:

1. Partnerships and capacity building

In 2024, we have continued to strengthen our valuable partnerships with local organisations across nine African nations, advancing our mission to build capacity and enhance their capabilities. We have seen remarkable progress in 2024, especially with newer collaborations in Egypt, Nigeria, and Tanzania, where we have supported the development of community engagement initiatives, including the establishment of

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support groups for Africans affected by Parkinson’s disease. We are now in the second year of our 4 -year NIHR-funded grant, with Newcastle University co-leading the Community Engagement and Involvement component of the Transforming Parkinson’s Care in Afri ca (TraPCAf) grant. Additionally, in partnership with IPDGC – Africa, we have expanded our S.E.E. Health Literacy project, focusing on assessing Parkinson’s disease awareness and quality of life among 200 patients in Cairo, Egypt, and Kumasi, Ghana. A key development this year has been the exploration of potential projects in Liberia and Malawi, further broadening our reach and impact across the continent.

2. Development and distribution of Parkinson’s disease related educational materials.

The S.E.E. Parkinson's project, developed in collaboration with IPDGC-Africa, continues to make an impact in improving Parkinson’s disease health literacy across the continent. The educational materials, created as part of this initiative, have been disseminated through various projects. In 2024, the project entered its second phase, where two partner organisations in Ghana and Egypt were tasked with evaluating the understanding of Parkinson’s disease and the lived experiences of people with Parkinson’s and their caregivers. This phase utilises the previously developed booklets to assess participants' knowledge both before and after engaging with the materials.

As part of our Community Engagement and Involvement (CEI) work with TraPCAf grant, we have allocated funding in 2024 to support 11 sites across 7 African countries in printing and distributing these booklets in the most suitable local languages for their beneficiaries.

Additionally, we have partnered with colleagues from TraPCAf and across the sector to develop a proposal for online educational courses aimed at health and social care providers in Africa. These courses aim to focus on Parkinson’s disease care and we are actively seeking funding to support the development and implementation of this vital educational resource.

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Lastly, with the continued support of the Vitol Foundation for the second consecutive year, we successfully advanced our Walking Football and Parkinson’s Disease project. In collaboration with a partner organi sation in Lagos, Nigeria, we implemented a "Train the Trainer" programme. As part of this initiative, individuals with Parkinson’s disease were trained to lead Walking Football and Parkinson’s Disease educational sessions. After completing the training, they conducted six practice sessions over the course of two months to apply and refine their newly acquired skills.

The project culminated in our highly anticipated annual Walking Football and Parkinson’s Disease Tournament, bringing together over 400 participants in a vibrant celebration of community, advocacy, and inclusivity. This remarkable event highlighted the ini tiative’s tremendous success and far -reaching impact, drawing widespread support from both corporate sponsors and the public. The advocacy efforts received a significant boost following a distinguished visit by Professor Akin Abayomi, the Honourable Commissioner for Health, Lagos State, representing His Excellency, Governor Babajide Sanwo-Olu. In a compelling address, Professor Abayomi passionately emphasized the critical need for Parkinson’s awareness, encouraging people with Parkinson’s (PwPs) to engage directly with the Ministry of Health. His presence served as an important endorsement of the government's interest in initiatives like this while also opening the door for potential collaboration to enhance care and advocacy for PwPs.

3. Awareness and advocacy campaigns

2024 was a significant year of advocacy and awareness raising through variety of events, in Africa and globally. In April, our founder and trustee chair, Omotola Thomas, opened the World Parkinson's Program Fundraising Gala in Toronto, Canada, with a moving keynote speech that touched the audience and helped raise vital funds for supplying free Parkinson's medication to hundreds of Africans.

In June, Omotola opened the annual UCL Queen Square Movement Disorders Symposium in London, UK. At this event, she spoke candidly about the difficult challenges of living with Parkinson's, notably the cognitive challenges. She also highlighted how younger women with Parkinson's are affected by the disorder, urging researchers to focus on these aspects in their work.

In September, Omotola and Alanah Knibb proudly launched their book, Three Nines Fine: A Graphic Novel About Brain Health. This powerful and beautifully illustrated novel, co-created by Alanah and Omotola with the support of Alzheimer’s Research UK’s Inspire Fund, offers a unique and insightful perspective on brain health. Inspired by true e vents, it explores the connection between Parkinson’s disease and Lewy body dementia, while also highlighting simple, everyday actions that can help enhance and protect brain health.

We also actively supported and participated in a variety of awareness and advocacy campaigns across Africa. One of the most noteworthy events wa s World Parkinson’s Awareness Day in April, which mark ed a key moment in our efforts. Through TraPCAf, many of our partners organised a diverse range of awareness activities, including Walkathons, Walking Football matches, and community-based campaigns. These initiatives amplified the focus on Parkinson’s disease, helping to raise its profile and increase public awareness about the condition across the continent.

4. Providing access to support for Africans impacted by Parkinson’s disease.

Our comprehensive website, which contains high-quality information and health articles about Parkinson's disease, continues to serve as a valuable support and education resource for Africans affected by Parkinson's disease.

This year, we launched our structured and well attended virtual support sessions, which went live in Jan 2024, with the goal of providing virtual support to Africans with Parkinson's disease. The sessions were informative, and they ran for 10 months, after which we were able to evaluate, adapt and develop our future sessions for 2025. We have adapted our Community Engagement and Involvement (CEI) plan for 2025 to bring its focus

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closer to the wider TraPCAf research. Below are a few anecdotal testimonies following our Virtual support group sessions:

“ Very interactive session. Learnt a lot from the participants as well .”

“ The availability of resources on the Parkinson's Africa website is fantastic .”

“I am in a better position to understand and take care of my brother and any other PD patients now .”

“Keep doing the good work. It has helped me cope well and impacted my entire family positively.”

A significant milestone of the TraPCAf project was the establishment of Tanzania’s first -ever in-person support group for individuals affected by Parkinson’s disease. This initiative was a tremendous success, drawing strong attendance and engagement. The group offered a variety of activities, including educational workshops, walking football and other exercise sessions, alongside providing guidance on accessing neurological services. The monthly sessions, which ran from February to December 2024, saw participation from over 50 individuals per session, marking a pivotal step in providing ongoing support and resources for the Parkinson’s community in Tanzania. Below are some quotes from People with Parkinson’s and caregivers who attend the Support groups:

“I am so excited to be in this meeting because it changed my Parkinson’s journey and make me believe that someday soon, we be fine also met new friends”

“My sons and I were invited to attend a community awareness session in Machame. It was an honour to be able to sit in one of the hospital meeting rooms. I have lived here my whole life and have never been there before. I saw people with the same face as me, the same trouble walking and talking. I did not know my symptoms had a name. Now I know about Parkinson’s disease and can explain people what is wrong with me. By now they can also see that the medication makes me walk straighter and with less of a shake. The sessions mean knowledge to me, and brotherhood. I am stronger on the outside and stronger on the inside. “

5. Facilitating access to clinical services

We have been actively involved in the Medication Equity Movement alongside PD Avengers, exploring ways to make essential Parkinson’s medications accessible across Africa at affordable and sustainable prices. Additionally, we partnered with the World Parkin son’s Program in Toronto, Canada, to support their fundraising efforts aimed at providing free medication to patients in need. We have also contributed funds to help deliver free medications to Parkinson’s patients in Africa. However, due to limited resour ces, our involvement in facilitating referrals or access to clinical services has been restricted.

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Charity Number: 1196226

PARKINSON’S AFRICA

REPORT OF THE TRUSTEES for the Year Ended December 31, 2024

Achievements and Performance

Our primary activities and the individuals we seek to assist are outlined above. All our charitable activities are centred on equipping Africans affected by Parkinson's disease with the knowledge, understanding, opportunities, and resources necessary to make informed decisions about the options that enable them to live empowered and dignified lives and effectively manage their condition.

Achievements and Performance to date

Together with healthcare professionals, partner organisations, volunteers, pro bono supporters, and a broader network of support, we have accomplished the following in 2024:

How our activities deliver public benefit against objectives set

Despite being a young organisation, our organisation has high aims and ambitions and has made great advances towards ensuring that public benefit is delivered in accordance with the objectives defined. Our strengths lie in our position to be able to equip and support local organisations to make the desired impact on beneficiaries through working collaboratively to access the resources required to assist Africans impacted by Parkinson's disease lead empowered and dignified lives. This, we believe, was established in the preceding sections on activities, achievement, and performance.

Performance of fundraising activities against objectives set.

We have successfully established clear processes for collecting funds across multiple platforms and have also begun claiming Gift Aid, which has significantly streamlined our fundraising efforts. These improvements have positioned us well for a more structured and effective fundraising campaign planned for 2025. We proudly participated in The Big Give, the UK’s largest match -funding campaign and successfully launched our inaugural fundraising campaign in December 2024. This milestone effort not only helped raise vital funds but also significantly amplified awareness and support for our cause, demonstrating the power of collective generosity in driving meaningful change.

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PARKINSON’S AFRICA

Charity Number: 1196226

REPORT OF THE TRUSTEES

for the Year Ended December 31, 2024

Financial Review

Financial Position Overview

The Trustees have reviewed the overall finances of the charity and are satisfied with the current financial position in line with the charity's financial policies. Quarterly, the Trustee Board examines the charity's finances to monitor the organisation's financial health and identify any necessary actions.

Parkinson's Africa increased its cash reserves from £87,672 at the start of 2024 to £124,430 by the end of the year. In 2024, the annual income was £85,985, with expenditure of £49,227, leaving us with a balance of £124,430 going to 2025. Salaries were the most expensive cost category in 2024, accounting for 55% of total expenditures, followed by project costs and little administrative expenditure. The vast majority of 2024 revenue comes from restricted grants such as grants from NIHR/Newcastle University and Janet Owens Fund. Income in 2025 is expected to come from a variety of sources, with a focus on continued and agreed upon legacy funding support, grants income, and running fundraising events to strengthen our unrestricted funding and increase donations. As a result, the Trustees do not anticipate any financial challenges that might hinder the organisation's success in 2025 and beyond at this time.

Reserves

In line with Parkinson’s Africa’s reserves policy, the organisation has set aside funds equivalent to three months of operating costs plus a 40% margin to ensure it can carry out an orderly wind-down if required. As of 31 December 2024, this provision amounted to £12,600. Under the approved policy, should Parkinson’s Africa become insolvent, or if the Board reasonably believes there is a risk of insolvency, the Board may authorise the use of these funds to settle outstanding liabilities, in line with Charity Commission guidance.

Alongside this, the organisation has agreed a target of £10,000-£40,000 of unrestricted reserves above the wind-down provision. These free reserves are intended to provide flexibility in the event of a short-term and significant fall in income, an unforeseen increase in expenditure, the need to pre-fund a project ahead of grant disbursements, or other circumstances the Board deems appropriate.

At year-end, unrestricted reserves stood at £36,463, placing the organisation comfortably within its target range of £22,600-£52,600.

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PARKINSON’S AFRICA

Charity Number: 1196226

REPORT OF THE TRUSTEES

for the Year Ended December 31, 2024

Funding

Parkinson's Africa has received a sizeable portion of its income through legacy donations and grants from trusts and foundations totalling £74,236. Furthermore, Parkinson's Africa has received £11,749 in donations from individuals, events, and smaller groups, as well as a starting net financial position of £87,672 in the past year. NIHR and Newcastle University have awarded us funding for 2024 and 2025 in November 2024 totalling £21,956 as part of the 4-year grant for us to plan more targeted activities as part of the research grant. We are proud to successfully deliver a Big Give campaign, securing an impressive £14,976 in total funding. Of this, £5,000 was allocated to essential core costs, while the remaining funds were dedicated to supporting our partner organisations across up to eight African countries in 2025. These funds will be instrumental in enabling our partners to deliver impactful awareness campaigns and provide critical support services to people with Par kinson’s (PwPs) and their caregivers, further expanding the reach and effectiveness of our mission. Furthermore, Parkinson's Africa has received £11,749 in donations from individuals, events and smaller groups.

Restricted funding

Unrestricted funding

ON BEHALF OF THE BOARD:

Omotola Thomas, Chair of the Trustees

Date: September 16, 2025

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PARKINSON’S AFRICA

Charity Number: 1196226

INDEPENDENT EXAMINER’S REPORT for the Year Ended December 31, 2024

I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act: or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.

Jaclyn Bennett ACMA

7 Church Hill Little Waltham Chelmsford CM3 3LR

Date: 16th September 2025

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PARKINSON'S AFRICA Charity Number: 1196226

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT For the Year Ended 31 December 2024

Notes
Income from
Donations & Legacies
3
Charitable Activities
4
Total Income
Expenditure on
Raising Funds
5
Charitable Activities
6
Total Expenditure
Net Income
Transfers Between Funds
14
Net Movement in Funds
Reconciliation of Funds
Total Funds Brought Forward
14
Total Funds Carried Forward
14		 Unrestricted
Fund £
21,726
1,303
23,029
893
4,905
5,798
17,231
16,514
33,745
12,415
46,160		 Restricted
Funds £
-
62,956
62,956
-
43,429
43,429
19,527
(16,514)
3,013
75,257
78,270		 2024 Total
Funds £
21,726
64,259
85,985
893
48,334
49,227
36,758
-
36,758
87,672
124,430		 Unrestricted
Fund £
8,641
-
8,641
221
1,561
1,782
6,859
(72)
6,787
5,628
12,415		 Restricted
Funds £
-
65,681
65,681
884
56,639
57,523
8,158
72
8,230
67,027
75,257		 2023 Total
Funds £
8,641
65,681
74,322
1,105
58,200
59,305
15,017
-
15,017
72,655
87,672

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure is derived from continuing activities.

The notes form part of these financial statements Page 12

PARKINSON'S AFRICA Charity Number: 1196226

BALANCE SHEET

As at 31 December 2024

Notes
Unrestricted
Fund £
Current assets
Debtors
12
-
Cash at bank and in hand
46,998
46,998
Creditors
13
(838)
Net assets
46,160
Funds
Unrestricted
Restricted
14
Amounts falling due within
one year		 Restricted
Funds £
3,846
75,403
79,249
(979)
78,270		 2024 Total
Funds £
3,846
122,401
126,247
(1,817)
124,430
46,160
78,270
124,430		 Unrestricted
Fund £
-
12,715
12,715
(300)		 Restricted
Funds £
-
76,360
76,360
(1,103)
75,257		 2023 Total
Funds £
-
89,075
89,075
(1,403)
12,415 87,672
12,415
75,257
87,672

The attached notes for part of these accounts.

The financial statements were approved by the Board of Trustees and were signed on its behalf by:

September 16, 2025

___ ___ Omotola Thomas - Chair of the Trustees Date

The notes form part of these financial statements Page 13

PARKINSON'S AFRICA Charity Number: 1196226

NOTES TO THE FINANCIAL STATEMENTS

For the Year Ended 31 December 2024

1. Statutory Information

Parkinson's Africa is a Charitable Incorprated Organisation (CIO). The registered charity number, registered office and the nature of it's activities can be found in the Trustees Report.

The presentation currency of the financial statements is Pounds Sterling (£)

2. Accounting policies

Basis of preparing the financial statements

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts 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) effective from 1 January 2019 and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

Critical accounting judgements and key sources of estimation uncertainty

No critical accounting judgements have been made in the process of applying the accounting policies below.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Donations

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Charitable Activities

The charity receives corporate grants in respect of agreed projects. Income from grants is recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Allocation and apportionment of costs

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs and governance costs. They are incurred directly in support of expenditure on the objects of the charity and include project management. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

Taxation

The charity is exempt from corporation tax on its charitabe activities.

Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The cost of raising and administering such funds are charged against the specific fund.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

The notes form part of these financial statements Page 14

PARKINSON'S AFRICA Charity Number: 1196226

For the Year Ended 31 December 2024

NOTES TO THE FINANCIAL STATEMENTS

2. Accounting policies - continued

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

3. Donations & Legacies

Donations
4. Income from Charitable Activities
Corporate Grants		 Unrestricted
Fund £
21,726
Unrestricted
Fund £
1,303		 Restricted
Funds £
-
Restricted
Funds £
62,956		 2024 Total
Funds £
21,726
2024 Total
Funds £
64,259		 Unrestricted
Fund £
8,641
Unrestricted
Fund £
-		 Restricted
Funds £
-
Restricted
Funds £
65,681		 2023 Total
Funds £
8,641
2023 Total
Funds £
65,681

No government grant or contract income was received in the year to 31st December 2024 (2023 Nil).

5. Expenditure on Raising Funds

Staff costs
Other fundraising costs
Share of support costs (see note 8)
Share of governance costs (see note 8)
6. Expenditure on Charitable Activities
Staff & related costs
Other direct costs
Share of support costs (see note 8)
Share of governance costs (see note 8)
7. Grants Awarded & Donations Made		 Unrestricted
Fund £
-
-
-
813
80
893
Unrestricted
Fund £
-
2,464
2,464
2,221
220
4,905		 Restricted
Funds £
-
-
-
-
-
-
Restricted
Funds £
27,807
15,622
43,429
-
-
43,429		 2024 Total
Funds £
-
-
-
813
80
893
2024 Total
Funds £
27,807
18,086
45,893
2,221
220
48,334		 Unrestricted
Fund £
-
15
15
171
35
221
Unrestricted
Fund £
-
-
-
1,296
265
1,561		 Restricted
Funds £
-
884
884
-
-
884
Restricted
Funds £
31,448
25,191
56,639
-
-
56,639		 2023 Total
Funds £
-
899
899
171
35
1,105
2023 Total
Funds £
31,448
25,191
56,639
1,296
265
58,200
World Parkinson's Programme Unrestricted
Fund £
1,169		 Restricted
Funds £
-		 2024 Total
Funds £
1,169		 Unrestricted
Fund £
-		 Restricted
Funds £
-		 2023 Total
Funds £
-

The notes form part of these financial statements Page 15

PARKINSON'S AFRICA Charity Number: 1196226

NOTES TO THE FINANCIAL STATEMENTS

For the Year Ended 31 December 2024

8. Support & Governance Costs

IT software & communictaion
Legal & professional Services
Insurance
Printing, postage, stationery & telephoney
Marketing
Expenses, training & recuitment
Bank Charges
Independent Examination		 Support
Costs £
258
962
134
-
290
1,335
55
-
3,034		 Governance
Costs £
-
-
-
-
-
-
-
300
300		 2024 Total
Funds £
258
962
134
-
290
1,335
55
300
3,334		 Support Costs
£
489
318
134
120
117
281
8
-
1,467		 Governance
Costs £
-
-
-
-
-
-
-
300
300		 2023 Total
Funds £
489
318
134
120
117
281
8
300
1,767

Support costs have been allocated based on income generated from activities.

9. Auditors and Examiner's Remuneration

Independent examiner's fee Unrestricted
Fund £
300		 Restricted
Funds £
-		 2024 Total
Funds £
300		 Unrestricted
Fund £
300		 Restricted
Funds £
-		 2023 Total
Funds £
300

10. Related Party Transactions

One trustee, Omotola Thomas, had expenses of £1,166 reimbursed in the year ending 31 December 2024. These related to direct programme and support costs incurred on the organisations behalf (2023: £1,622).

None of the trustees (or any persons connected with them) received remuneration or benefits from the charity during the year.

11. Staff Costs

Salaries
Social security costs
Pension costs
The average monthly number of employees during the year was as follows:
Charitable Activities		 2024
£
26,441
52
664
27,157
2024
2
2		 2023
£
29,215
204
724
30,143
2023
2
2

During the year Key Management Personnel (defined as the Chief Executive Officer), received remuneration (including additional employment costs such as employers national insurance and pension contributions), of £25,563 (2023 £25,563).

12. Debtors: amounts falling due within one year

Unrestricted Restricted 2024 Total Unrestricted Restricted 2023 Total
Fund £ Funds £ Funds £ Fund £ Funds £ Funds £
Accrued income - 3,846 3,846 - - -

The notes form part of these financial statements

Page 16

PARKINSON'S AFRICA Charity Number: 1196226

NOTES TO THE FINANCIAL STATEMENTS

For the Year Ended 31 December 2024

13. Creditors: amounts falling due within one year

Trade Creditors
Social security and other taxes
Accruals and deferred income		 Unrestricted
Fund £
38
-
800
838		 Restricted
Funds £
-
870
109
979		 2024 Total
Funds £
38
870
909
1,817		 Unrestricted
Fund £
-
-
300
300		 Restricted
Funds £
-
994
109
1,103		 2023 Total
Funds £
-
994
409
1,403

14. Movement In Funds 2024

14. Movement In Funds 2024
Janet Owen Salary
Janet Owen General
NIHR
UCL Educational Project
Walking Football
Women with Parkinsons
Restricted Funds
Unrestricted
Total Funds		 Funds
Brought
Forward £
38,036
16,514
2,582
5,589
9,383
3,153
75,257
12,415
87,672		 Income
£
41,000
-
21,956
-
-
-
62,956
23,029
85,985		 Expenditure
£
(25,349)
-
(4,694)
(5,000)
(8,386)
-
(43,429)
(5,798)
(49,227)		 Transfers
£
-
(16,514)
-
-
-
-
(16,514)
16,514
-		 Funds
Carried
Forward £
53,687
-
19,844
589
997
3,153
78,270
46,160
124,430

Janet Owens Salary: Legacy funding from the Janet Owens fund that was donated to Parkinson’s Africa to fund the salary of a CEO for 3 years. Janet Owens General: Legacy funding from the Janet Owens fund that was donated to Parkinson’s Africa to support PA in its work, activities and programs; and to enable it to move on to the next stage of its development. The donor agreed that the balance of the grant funds are to be treated as unrestricted.

NIHR - funding to work in partnership with Newcastle University on their project, Transforming Parkinson's Care in Africa (TraPCAf), focused on transforming Parkinson's disease care in Africa.

UCL Educational Project: Removing Language Barriers to Empower Patients and Public Engagement in Africa: A campaign focusing on Parkinson’s

Walking Football: Vitol Foundation funded project that involved the development of a comprehensive educational manual and support program that provided knowledge and education about PD.

Women with Parkinsons: a project focused on empowering women with Parkinson's disease and aiding them in acquiring critical skills that will enable them to sustain themselves in the long run.

Big Give: Parkinson’s Africa participated in the Big Give Christmas Challenge 2024 campaign, encouraging donations to help fund awareness

initiatives and support programmes across up to seven African countries. This initiative aimed to enhance outreach, education and support for individuals affected by Parkinson’s disease, ensuring greater access to vital resources and services.

The notes form part of these financial statements Page 17

PARKINSON'S AFRICA Charity Number: 1196226

NOTES TO THE FINANCIAL STATEMENTS

For the Year Ended 31 December 2024

15. Movement in funds Prior Year - 2023

15. Movement in funds Prior Year - 2023
Janet Owen Salary
Janet Owen General
NIHR
WPC
WPC Stiped
UCL Educational Project
Walking Football
Women with Parkinsons
Restricted Funds
Unrestricted
Total Funds		 Funds
Brought
Forward £
27,722
21,629
-
-
-
5,589
8,934
3,153
67,027
5,628
72,655		 Income
£
40,000
-
10,978
4,009
1,950
-
8,744
-
65,681
8,641
74,322		 Expenditure
£
(29,686)
(5,115)
(8,396)
(4,083)
(1,948)
-
(8,295)
-
(57,523)
(1,782)
(59,305)		 Transfers
£
-
-
-
74
(2)
-
-
-
72
(72)
-		 Funds
Carried
Forward £
38,036
16,514
2,582
-
-
5,589
9,383
3,153
75,257
12,415
87,672

Janet Owens Salary: Legacy funding from the Janet Owens fund that was donated to Parkinson’s Africa to fund the salary of a CEO for 3 years. Janet Owens General: Legacy funding from the Janet Owens fund that was donated to Parkinson’s Africa to support PA in its work, activities and programs; and to enable it to move on to the next stage of its development.

NIHR - funding to work in partnership with Newcastle University on their project, Transforming Parkinson's Care in Africa (TraPCAf), focused on transforming Parkinson's disease care in Africa.

WPC - World Parkinson's Coalition and Supernus Pharmaceuticals funding to unite the Parkinson's community through a powerful initiative: photographing individuals within the community alongside tulips, the official flower symbolising Parkinson's disease.

WPC Stipend - funding to share insights and experiences at the World Parkinson's Congress 2023 in Barcelona.

UCL Educational Project: Removing Language Barriers to Empower Patients and Public Engagement in Africa: A campaign focusing on Parkinson’s

Walking Football: Vitol Foundation funded project that involved the development of a comprehensive educational manual and support program that provided knowledge and education about PD.

Women with Parkinsons: a project focused on empowering women with Parkinson's disease and aiding them in acquiring critical skills that will enable them to sustain themselves in the long run.

The notes form part of these financial statements Page 18