## **FRIENDS OF MVUMI HOSPITAL**
## **ANNUAL REPORT & FINANCIAL STATEMENTS**
## **31 DECEMBER 2024**
## **Friends of Mvumi Hospital Trustees Annual Report 2024**
|**CONTENTS**|**PAGE**|
|---|---|
|Officers and Professional Advisors|3|
|Trustees Annual Report|4 – 8|
|Independent Examiner’s Report to the Trustees|9|
|Receipts and Payments Accounts|10|
|Statement of Assets and Liabilities|10|
|Notes|11 – 13|
page 2
## **Friends of Mvumi Hospital Trustees Annual Report 2024**
## **Officers and Professional Advisors**
## **Trustees (Officers):**
Dr A Barclay Mrs G Barclay Prof A Foster Dr K Goodacre Mr D Martin Mr D McEwan Dr A Savage Mrs C Williams
(Co-Chairperson)
(Secretary) (appointed AGM 2024)
(Treasurer) (Co-Chairperson wef AGM 2024) (appointed AGM 2024)
(until 17 May 2025) (until AGM 2025) (until AGM 2026) (until AGM 2027) (until AGM 2027) (until AGM 2027) (until AGM 2027) (until AGM 2027)
## **Registered Address:**
7 Madeley Court Hemingford Grey Huntingdon PE28 9DP
## **Bankers:**
CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
NatWest Bank Oxford Central (D) Branch 43 Cornmarket Street Oxford OX1 3HA
## **Independent Examiner:**
Mr John Price 26 Trinity Street Oxford OX1 1TY **Charity Number:** 289820
page 3
## **Friends of Mvumi Hospital Trustees Annual Report 2024**
## **Governance**
The Governing Document of the charity is the Constitution adopted on 29 May 1984, amended in 2003, and further revised on 24 September 2016. The name of the charity was changed to the “Friends of Mvumi Hospital” from “The Society of Friends of Mvumi Hospital, Dodoma” on 25 September 2021. This name is often abbreviated to FoMH.
The Charity is registered with the Charity Commission, registration number 289820.
All three Officers are elected annually at the Annual General Meeting (AGM) by members of FoMH. Each Officer is, _de facto_ , a Trustee. All Trustees serve as members of the Executive Committee, for a maximum of 3 years. One third of the Trustees will retire annually at which time they may seek reelection for a further 3-year term at the AGM.
At the AGM, Angela Savage was appointed co-chairperson to assist Andrew Barclay. Angela Savage, David Martin and David McEwan were re-elected as Trustees for a further three years. Christine Williams and Kate Goodacre were elected as Trustees for three years. Furthermore, Dr Andrew Barclay retired as Trustee on 17 May 2025, after many years as Trustee and Chairperson of FoMH.
Following the retirement on 31 August 2024 of the Independent Examiner, Mr David Blackmore, Mr John Price was appointed by the Trustees as Independent Examiner. This appointment will be formally proposed by the Trustees at the next AGM.
The Trustees had four meetings during the year, on 17 February, 18 May, 7 September and 16 November 2024, and also on 1 March and 17 May 2025.
The Annual General Meeting (AGM) was held on Saturday, 7 September 2024.
## **Membership**
Membership of FoMH is open to any person over 18 years:
- a) who agrees to the objects of FoMH _and_
- b) who has an active and on-going interest on furthering the objects of FoMH _and_
- c) whose membership is proposed and seconded by two existing members and who is elected at the AGM _and_
- d) who pays the annual subscription laid down from time to time by the Trustees.
Those interested in the work of FoMH, but who do not wish to be involved in its administration, can become associate members. Associate members pay no subscription but are entitled to receive information such as newsletters and attend FoMH meetings; they are not entitled to vote at such meetings.
## **Objectives and Activities**
The objects of FoMH, as set out in the Constitution, are the advancement of religion, the promotion of health and the relief of poverty and sickness in Tanzania, particularly by supporting the charitable work of Mvumi Hospital.
page 4
## **Friends of Mvumi Hospital Trustees Annual Report 2024**
FoMH delivers its charitable aims by supporting the aims and objectives of Mvumi Hospital, which are identified by Mvumi Hospital Management Committee. Although FoMH is not legally responsible for the governance, running or financing of Mvumi Hospital, the Secretary of FoMH works closely with the Mvumi Hospital Management Committee (MHMC) to identify ways that FoMH can support the hospital. The Executive Committee of FoMH uses this information to determine whether to make a grant.
The new government district hospital at Mlowa Barabarani was opened in June 2020, and has gradually been expanding its services since then. We understand that it is now offering a growing list of services including outpatients and maternity care, and the hospitals in Dodoma are also being used by some Mvumi residents. Mvumi Hospital is receiving little financial support from Government sources, which means that patients attending Mvumi Hospital have to pay for the services and medicines they receive, and senior staff have reported a marked decline in patient attendance. The hospital has apparently not been able to pay staff salaries on time, and is several months in arrears.
Mvumi Institute of Health Sciences (MIHS) was established in 2012. It comprises several departments training:
i. Clinical Officers; ii. Nurses and Midwives; iii. Laboratory Technicians; iv. Pharmaceutical Technicians; v. Technicians in Information Technology; vi. Opticians with the ability to make spectacles; vii. Computing; and viii. Hospital Technicians able to repair and maintain hospital equipment.
A wide variety of capital projects have been financed over the last thirty years. Equipment bought includes beds, generators, ultrasound scanners and a digital X-ray machine. Building projects include a unit for the production of intravenous fluids, the Burkitt hostel for students and the Almond hall for student dining. Renovation work has been carried out on staff houses, rainwater tanks, and hospital wards.
FoMH supports the further training of staff on the recommendation of the MHMC, equipment and vehicle maintenance, and purchase of medicines and consumables. This support is regarded as key in maintaining the functioning of the hospital and reducing the cost of services to patients.
Donations are received from a variety of individuals and other groups. A newsletter is sent to supporters to inform them of FoMH activities at least one a year.
Spending is mainly by grant to Mvumi Hospital or paid directly to third party suppliers for equipment or other supplies delivered to, or for, Mvumi Hospital.
Trustees pay due regard to the guidance issued by the Charity Commission in relation to public benefit in deciding that all activities undertaken by FoMH are in line with its charitable objectives and aims.
Several Trustees have worked in Mvumi, with first-hand experience of Mvumi Hospital. FoMH does not employ any staff.
page 5
## **Friends of Mvumi Hospital Trustees Annual Report 2024**
## **Financial review**
The financial statements have been prepared using the Receipts and Payments basis.
During the year, FoMH received £31,105 (2023: £22,751) and spent £24,393 (£26,879).
## **Receipts**
FoMH received regular and ad-hoc unrestricted donations of £6,298 (2023: £6,710) and £22,740 (£14,000) respectively, on which £1,105 (£1,256) Gift Aid was reclaimed, together with a legacy of £250 (nil), totalling £30,393 (£21,966).
This included a grant of £22,000 in 2024 from The James Knott Family Foundation. (In 2023, a grant of £13,000 was received from The James Knott Family Foundation towards the cost of Motor Vehicle Maintenance and Repair, New Autoclave, General Repairs and Maintenance for Mvumi Hospital.) Investment income was £712 (2023: £785), comprising £250 (£305) reinvested dividends from the fixed asset and £462 (£480) interest from the bank accounts. This has been allocated across the relevant funds in relation to the average amount held over the year.
## **Payments**
Grants are mainly in response to requests from the Mvumi Hospital Management Committee.
During the year, FoMH made grants costing £17,735 (2023: £14,437) and £6,311 (£12,128) from the unrestricted and restricted funds respectively. Other expenditure was £347 (£314), all from the unrestricted fund. Total outgo was £24,393 (£26,879). All payments are shown in note 3 to the Financial Statements; the most significant grants were:
- £8,213 towards Motor Vehicle Maintenance and Repair
- £4,821 support for Caesarean Section Operations
- £4,538 towards Solar PV maintenance
Of the total outgo: £8,485 was paid direct to Mvumi Hospital, and the remaining £15,908 was paid as follows: £14,638 was paid to third-party suppliers of the hospital in Tanzania, and £1,270 was paid in the UK.
## **Funds**
Total funds increased over the year by £7,487 from £28,968 to £36,455 (2023: reduced by £3,603 from £32,571 to £28,968). These comprise: unrestricted funds of £36,455 (£22,657), restricted funds of nil (£6,311).
page 6
## **Friends of Mvumi Hospital Trustees Annual Report 2024**
## **Investment of Funds**
The NatWest current account is with National Westminster Bank Plc (NWB), registered in England (No 929027).
The CAFCash Account and CAF Gold Account are with CAF Bank Ltd (CBL), registered in England (No 1837656).
It is the policy of FoMH to invest funds not immediately required in an interest-bearing CAF Gold Account with CBL, or in an Open Ended Investment Company (OEIC).
FoMH has an investment in an OEIC provided by CAF Financial Solutions Limited (CFSL) registered in England (No 2771873). The holding was held in "IFSL CAF ESG Growth Fund" Accumulation units throughout 2024.
The Authorised Corporate Director was Investment Fund Services Limited (IFSL) registered in England (No 6110770. The Investment Manager is Aberdeen Standard Capital Limited (ASCL) registered in Scotland (No SC317950). (IFSL has appointed Standard Life Investments Limited (SLIL) as investment manager. SLIL has sub delegated the investment management to its discretionary investment management business ASCL. Both SLIL and ASCL are part of the Standard Life Aberdeen group. SLIL (No SC123321) and ASCL (No SC317950) are both registered in Scotland.) Each provider is authorised and regulated by the Financial Conduct Authority (FCA) under the Financial Services and Markets Act 2000 (FSMA), and is entered in the Financial Services Register with the following Reference Number: NWB: 121878; CBL: 204451; CFSL: 189450; IFSL: 464193; ASCL 466684; SLIL 188406.
## **Reserves Policy**
The Executive Committee believe that it is prudent to hold a reserve of funds to enable it to continue supporting Mvumi Hospital in the event of a significant drop in income. Funds which are not committed to specific projects, or invested in fixed assets, are held for existing commitments and at a level of 12 months’ average of other recurrent expenditure; currently, however, there are no such commitments (2023: nil). An additional £500 (£500) is held in respect of other recurrent expenditure. The total reserve needed is therefore £500 (£500).
The unrestricted fund, excluding the fixed asset, at the end of the year was £24,334 (2023: £11,561).
Whilst the free reserves target is currently being met, continuing support through regular donations is still vital to sustain on-going support of Mvumi Hospital.
page 7
## **Friends of Mvumi Hospital Trustees Annual Report 2024**
## **Responsibilities of the Trustees**
Law applicable to Charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the Charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements, giving a true and fair view, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and which enable them to ensure that the financial statements comply with the Charities Act 2022. The Trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed by order of the Trustees
Dr Angela Savage (Chairperson)
Approved by the Trustees on 17 May 2025.
page 8
## **FRIENDS OF MVUMI HOSPITAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
|**Receipts and Payments Accounts**
**RECEIPTS**
**Voluntary receipts**
Planned giving
Other donations
Gift aid recoverable
Legacies
Investment income
**Total Receipts**
**PAYMENTS**
Charitable activities
Governance costs
**Total Payments**
**Excess / (Shortfall) of Receipts over Payments**
Transfers Between Funds
Realised Gain / (Loss) on Investments
Unrealised Gain / (Loss) on Investments
**Net movement in funds**
Total funds brought forward
Total funds carried forward
**Statement of Assets and Liabilities**
**Cash Funds**
CAF Gold Account
CAF Cash Account
NatWest Current Account
**Other Monetary Assets**
Gift Aid reclaimed but not received
**Liabilities**
Creditors
**NET CURRENT ASSETS**
**Fixed Asset**
OEIC at mid-market value
**NET ASSETS**|**Notes**|**Unrestricted**
**Restricted**
**Total**
**Total**
**Fund**
**Funds**
**2024**
**2023**
**£**
**£**
**£**
**£**
6,298
6,298
6,710
22,740
22,740
14,000
1,105
1,105
1,256
250
250|**Unrestricted**
**Restricted**
**Total**
**Total**
**Fund**
**Funds**
**2024**
**2023**
**£**
**£**
**£**
**£**
6,298
6,298
6,710
22,740
22,740
14,000
1,105
1,105
1,256
250
250|
|---|---|---|---|
||2
3
5
5
4
5
6|||
|||30,393
462|30,393
21,966
462
785|
|||30,855|30,855
22,751|
|||18,082|6,311
24,393
26,879|
|||18,082|6,311
24,393
26,879|
|||12,773|(6,311)
6,462
(4,128)|
|||12,773
1,025|(6,311)
6,462
(4,128)
105
1,025
420|
|||13,798
22,657|(6,311)
7,487
(3,603)
6,311
28,968
32,571|
|||36,455|36,455
28,968|
|||24,300
10
10|24,300
17,840
10
8
10
10|
|||24,320
14|24,320
17,858
14
14|
|||24,334
12,121|24,334
17,872
12,121
11,096|
|||36,455|36,455
28,968|
page 10
**FRIENDS OF MVUMI HOSPITAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## **NOTES**
## **1 Statement of Accounting Policies**
## **Basis of Accounting**
The financial statements have been prepared using the Receipts and Payments basis.
## **Investments**
Investments are stated at mid-market value.
Realised and unrealised gains or losses are set out in Note 5.
Investment Income in the form of dividends received on Fixed Assets is reinvested.
Investment Income in the form of interest on bank accounts is apportioned to individual funds on an average balance basis.
## **Unrestricted and Restricted Funds**
Unrestricted funds are those received or generated that can be used for the general purposes of the charity in furtherance of the general objectives of the charity. Restricted funds represent income contributions which are restricted to a particular purpose, in accordance with the donor's wishes or by the type of appeal the charity has mounted. The Unrestricted Fund is held in Fixed Assets (currently solely an OEIC) and bank accounts. Restricted Funds are held in the CAF Gold Bank Account.
|**Further Analysis of Receipts and Payments Accounts**
**2 Investment income**
CAF Bank interest
Reinvested dividends on OEIC
**3 Charitable activities**
Washing Machine Maintenance
Medical Equipment
Solar PV Maintenance
Staff Salaries
Chaplain
Motor Vehicle Maintenance & Repair
Support for Caesarean section operations
Dental Chair Repairs
Tax Consultation
Anaesthesia Course
X-Ray Machine Repairs and Maintenance
Mattress cover
Operating Theatre Floor Renovation
Medical Equipment
Stationery and Postage
Trustee insurance
Bank Fees|**Unrestricted**
**Restricted**
**Total**
**Total**
**Fund**
**Funds**
**2024**
**2023**
**£**
**£**
**£**
**£**
462
462
480
305|**Unrestricted**
**Restricted**
**Total**
**Total**
**Fund**
**Funds**
**2024**
**2023**
**£**
**£**
**£**
**£**
462
462
480
305|**Unrestricted**
**Restricted**
**Total**
**Total**
**Fund**
**Funds**
**2024**
**2023**
**£**
**£**
**£**
**£**
462
462
480
305|**Unrestricted**
**Restricted**
**Total**
**Total**
**Fund**
**Funds**
**2024**
**2023**
**£**
**£**
**£**
**£**
462
462
480
305|**Unrestricted**
**Restricted**
**Total**
**Total**
**Fund**
**Funds**
**2024**
**2023**
**£**
**£**
**£**
**£**
462
462
480
305|
|---|---|---|---|---|---|
||||||**£**
480
305|
|||462||462|785|
|||4,538
2,106
3,980
4,821
1,016
651
623
33
254
60|1,457
4,538
10,394
2,106
2,365
4,233
8,213
10,671
4,821
725
953
996
2,012
678
1,329
404
404
623
33
254
254
60
60|||
||18,082||6,311
24,393
26,879|||
## **4 Debtors**
Gift Aid reclaimed, but not received, in the year, was claimed in December, but not received until the next month.
page 11
**FRIENDS OF MVUMI HOSPITAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## **5 Fixed Asset**
|**OEIC in the IFSL CAF Investment Fund**
Valuation at 1 January
Additions
Realisations
Dividend income retained
Realised gain / (loss)
Unrealised gain / (loss) on valuation at 31 December
Valuation at 31 December
Historical cost|**Unrestricted**
**Restricted**
**Total**
**Total**
**Fund**
**Funds**
**2024**
**2023**
**£**
**£**
**£**
**£**
11,096
11,096
10,266
10,559
(10,559)
305
105
1,025
1,025
420
12,121
12,121
11,096
10,559
10,559
10,559|**Unrestricted**
**Restricted**
**Total**
**Total**
**Fund**
**Funds**
**2024**
**2023**
**£**
**£**
**£**
**£**
11,096
11,096
10,266
10,559
(10,559)
305
105
1,025
1,025
420
12,121
12,121
11,096
10,559
10,559
10,559|
|---|---|---|
|||12,121
11,096|
|||10,559
10,559|
As the IFSL CAF UK Equity Fund B was closing, the holding was sold, and invested in the new IFSL CAF ESG Growth Fund Accumulation units, on 30 May 2023; this resulted in a realised gain of £5,559 since the asset was originally bought.
page 12
## **FRIENDS OF MVUMI HOSPITAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## **6 Summary of Funds**
|**6 Summary of Funds**|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|**Unrestricted Funds**
General Fund
**Total Unrestricted**
**Restricted Funds**
The James Knott Family Foundation:
**Total Restricted**
**TOTAL FUNDS**
• Motor Vehicle Maintenance and
Repair, and repairs or spare parts for
the Hospital [2023]||**Brought Voluntary Investment**
**forward**
**receipts**
**Income**
**£ p**
**£ p**
**£ p**
22,657
30,393
462|||**Payments**
**£ p**
(18,082)|**Transfers**
**£ p**
-|**Realised**
**Gain/(Loss)**
**£ p**
-|**Unrealised**
**Gain/(Loss)**|**Net**
**movement**
**£ p**
13,798|**Carried**
**forward**|
|||||||||**£ p**
1,025||**£ p**
36,455|
|||22,657|30,393|462|(18,082)|-|-|1,025|13,798|36,455|
|||6,311|-|-|(6,311)|-|||(6,311)|-|
|||6,311|-|-|(6,311)|-|-|-|(6,311)|-|
||||||||||||
|||28,968|30,393|462|(24,393)|-|-|1,025|7,487|36,455|
## **Assets and liabilities representing each fund**
|**Unrestricted Funds**
**Restricted Funds**
The James Knott Family Foundation:
**Total Restricted**
**TOTAL FUNDS**
• Motor Vehicle Maintenance and
Repair, and repairs or spare parts for
the Hospital [2023]||**Cash Fund and**
**Fixed**
**Other Monetary**
**Assets**
**Assets**
**£ p**
**£ p**
12,121
24,334
-
-
-
-
12,121
24,334|**Cash Fund and**
**Fixed**
**Other Monetary**
**Assets**
**Assets**
**£ p**
**£ p**
12,121
24,334
-
-
-
-
12,121
24,334|**Cash Fund and**
**Fixed**
**Other Monetary**
**Assets**
**Assets**
**£ p**
**£ p**
12,121
24,334
-
-
-
-
12,121
24,334|**Current**
**Liabilities**
**£ p**|**Total**|
|---|---|---|---|---|---|---|
|||||**£ p**||**£ p**|
|||||24,334|-
36,455||
|||||-
-|-
-||
|||||-|-
-||
||||||||
|||||24,334|-
36,455||
page 13