CHARtrY REGISTrATION NUMBER: scfJ43467 Maternal & Childhealth Advocacy International Unaudited Financial Statements For the year ended 31 October 2024
Maternal & Chlldhealth Advocacy International Flnanclal Statements Year ended 31 October 2024 Page Trustees. annual reEx)rt IndepeThJent examinerfs report to the truslees Statement of finanaal activilies 10 Statement of financial position 11 Statement of cash flows 12 Notes lo the financial slatements 13
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Maternal & Childhealth Advocacy International Trustoes. Annual Report (cortiou•d) Year ended 31 October 2024 Objèctlv•s adlvltles Charitable Purposes The Charita9 purposes of matern & Chiidhealth Advocacy InttiOnal e defined in its rA>nstitution. The purposgs are.. . To relieve those in need by rea50n of age, ill-heth. di5abdty. financk81 hardship or other dksadvanta9 by supporting public health systems in the countries in thich we work and by atfvc¢ating for effe¢tNe medical treatrnent lo be free at the wnt of delNery and accessible to all. ' To VanGe health by saving and improving the Itve$ of serKMsty ill pwnant women. children, and babies in areas of extreme wverty by empowering and enabling our in-county partners to strengthen emergency healthcare so that every baby. infant. thikl. aThJ wegnant Vlxxnan aThJ gyl can rec8ive hkJh quality emergency healthcare without delay. Main Activlties In Liberia, MCAI.. Continued wth the training programmes in advaed Obste and neonatal care arKI started a new training programma in paediatrics. The neonatal care training reached its COlUSion in September 2022 with all trainees graduating tho Pfogramme suc£essfvlly. All training wogrammes continue to be rigorously monitored evaluated with robust dala, whh is shared hth partners and donoTr. Strengthened the taiih service delfvery of qualty malwnal and neonalal care in public hPItal5 by SUFWrting expert n21Kal.Staff to provide continuous efflergency health care by refurbishing health facilities. providing medicines and medical suOies and equpmenl. Continued lo devdop and distribute up-IwJate and evidence-based medul teaching materials. Includiro evidence-based 9uwJelin8s in obstetric. neonatal caro and paedkatrbes in 4 new handbooks. Cont5nued lo advccale for the NJhls cl pregnant VDmen, babies. and children at a national and intem8b.onal level, and to translate these rights into rrdclul dinul work and progrdmme5.
Maternal & Childhealth Advocacy International Trustses. Annual Roport (A¥Idnd) Year ended 31 October 2024 Achl•v•nents and p•rfomianco Llberia In Liberia, all MCAI'S activity ha5 continued to be carrfed out tn partnership wth the Liberian MinL8ty of Health. Irish Aid. UNICEF, UNFPA and the Wortd 1th Organtsation. MCAI has continued to o)nsolidate its posit as an Implen'TWj partner of the Gbbal Health Academy and Global Nursing InrtiatNe of Edintmjrgh UnTriersity. As part of MCAI'S task-sharlng w)Jram. In1j arKI mentw.ng of cthletnc. neonatal and p&diatr cliniclans has continued. I training programs have been rigorously monitored and evaluated, with weeY tests, completion of personal logbooks on every pattent managed, ar¥J comprehensive ernj-ofUrse examNiations. Tfse data have been shared wth partners and wrth donors. The latest grrMJP of g Obste dinicians had suctessfulty Compl8 tsir trainiry in Sepl8mb8r 2023 (6 wth distinction arKI 3 ¥th merit). OF the 12 trainee pae(li8tric dinraft¥. 11 passed ther knl examinatiork8,' the 1 trainee is to retake examination folhJYing intensive in-post mentorirwJ, arraryed by MCAI. To provide ongoir¥J edutim army mentorirKJ to the 57 obstetric, ngonatal and paediatric dinl¢ians, and to support their career advanment MCAI. in partnership wrth the Uriversity of Ll)eria is introducing an in-county Bse teathing program. TY Lit)erian wofess)nal leaders are cuffently working on Lyeating the currKula. Three neonatal units and four rmv paediatric units in f(Kw Swth East rural counties of Llberia were provided and competed. inchjding provision of drngs. med1 Suples and equipment. The obstetric outreh program was extended lo River Cess Cwnty, meaning that the program covered fryjr counties. MCAI cc)tlnuod to provide monthly finanoial support lo th8 10 qual obletric dinioians and 13 qualffied neonatal dInan3 thing n nKal Iwitals throug¢ knberia. Regular vodecConfer training arKI m6YloriThJ lo the fcrtw nurse aSthetI81$ continued tr) be provid by an MCAI volunteer consultant anaeslhetst. MCAI continued to provide emergery obstelrr and neonalal drugs and supplie5 tt> 9 publtc hosprtals throughout Liberia. MCAI cxJntinue(I to develop aThJ dislTlbLrte uptfrdate and evIder-b2s madlcal leaching matenals, including evidence-based guhydines in obstetr. neonat81 care and paediatriCS. MCAI continued to advwate for the rights of pre9nant w)men. babie5 and chrfdren at national and international level. and lo translate these rights into pract11 dinKal programs. MG41 continued lo expand the InnovalNe tyoject of sdf-monrtorirmj by pregnant women. to help d81 felal distress. thereby contn'lxrtirvJ to imFThd neonatal (Mjtcomes. as as eMprment of women duriTrJ labour. All deliverables having been ached fw the Irish Aid grant. MCAI'S final report aThJ firP91 report were submitted.
Maternal & Childhealth Advocacy International Trustees. Annual Report (cortknu•dJ Year ended 31 October 2024 Discussions at trustee board level have been taking in rat1 to Ihe future of MCAI'S rk in Liberia. A decision to continue Wd enlail seeknry fur grants. possibly frcffi Iri8h Aid again. Concerns around the sustainability of the projects continue, not least in rdalion to the Ministry of Health shouldering its reSpObrti0$. induding the provision of s• enhancement lo inweountry Fwject woikers. MCAI'S inrycounty pro11 Mykers {in koistics finarKe) have been kepi informed throughoul. in relation to the financ1 constraints. They 4reed to a timlmited salwy reducllon, followed by redundancy with appropriate payment. Most of the staff agreed to continue to work on a voluntary basis while in receipt of redundarcy pay.. this VDrk induded applicati($ for project funding. Ukraln¢ A lotsl of 4 consbJnments of emergency medtcal equipment, drugs and suppl$ fcy 61 matemity and neonatal units in Ukraine completed Idetads are in the referen below and summarised ort Iha MCAI bSIte. Gaza In reswnse to the events of Octobw 2023 in Israel and Ga28. aTrJ the consequent oWng humanitarian ernergenry, the Board of Trustees took the decision to WOVKJe input to suprx)rt the most vulnerable people in Gaza, notably pregnant vKnen. balxes and chiklw. The e3calating Violen has led to the destruction of m(61 of ts heallhcare facilities in Gaza. a5 well as the death¥ and swious illness and injury of large numbers of te0e. indudiro Iathcare providers. With extremety limited opportuni1 for flgeing Gaza. the Palestinian population ha5 become besieged and Und constant att,109d1ng to worsening rates of dgath and morbtsjity, including sévera malnutrib'on. Our a(Jvocacy efforts have included approaching ambassadors and forelgn minister5 of 7 countries, including the UK, in relats.on to setting up a program of Medical Emergerw MNJration. The trustees of MCAI themselves paid fee for inStructn of lawyers at Doughty St. Chambers. lo support ¢)ur apFYoach to the UK government We have engag&J vthh olher humanitanan Organisatn5, ilj1ng Children Not Numbers arKI Physiuans for HUM RwJhts Israel. Details of our wcrfk in Irwng to otrtain 500 hospilal beds for Medical Emergency Migrdtion is outlined in detal on our website. Recently three of our trustees met with the Deputy Drector arxl head of sexual health and reproductive rvJhts of FCDO in London.
Maternal & Childhealth Advocacy International Statement of Financial Actlvltles Year ended 31 October 2024 2023 Unrgststed RestrF¢ted funds funds Total fund8 Total fvnds Income and endowments Donatlons and legacies Other trading aclivil Investment ivKome Olher inwme 2.872 187.671 220,543 480.417 746 1.453 717 1,761 273 1.761 273 Total Income 187.671 222.577 483,333 Expendlture Expendilure on raising fvrKIs- Costs of raising donations and legacies Expenditu on charitable activf( Total exp•ndlture 53 481.934 28,759 403.336 432,094 28,759 403.336 432,094 481.987 Net {expendlturo)nn¢omo and not movement In funds 6,147 (215.664) 1209.517) TSfer5 between funds (6,845) 6.845 Not movement in furKIs I> (208,819) {209.517) 2,736 Reconclllatlon of funds Total funds brought for¥YaTtI Total funds ¢Ied forward 12.830 285,255 298,085 296,738 12.132 76.436 88.568 298.085 The st*emenl of flnancia tivit$ indudes all gains and kjsses recognIs In th8 y8W. All income and expeThJiture derive from continuing actNrties. The on pag•s 13 to 21 fomi part tsfthege Ilnandal stat•m•n 10
Maternal & Chlldhealth Advocacy International Statement of Cash Flows Year ended 31 October 2024 2024 2023 Cash flows frnm operallng actmti Nel (exFerKlrtur8}fincome 1209,517) 1,346 Adjustments Icr. Other inlerest receivalje and stmilar Irome Interest payable and similar tharges 11,761) 3,741 {1.453) Changes in." Trade and other debtors Trade and other creditors 27264 {2,577) (182,850) 13,2771 (6,7981 (6,688) Cash generated from operations Interest paid Interest received (3.741) 1.761 (3,4941 1.453 Net cash used in operatlng acthlltes 1184,830) (8.729) Net decr•a8e in Gash and Cash ¢quivthits Cash and cash valents at beginning of year Cash and Gash •qvalents at end of y {184.830) 275.381 {8,729) 284.111 14 .551 275,382 Th• nol•8 on pag•s 13 to 21 ftm wt ot Ihttsè fina11 stat•mwts. 12
Matemal & Chlldhealth Advocacy International Notes to tho Financial Statements Year ended 31 October 2024 G•neral Informatlon charity is a publ benefit entty and a registwed charity in Scotland and Is unin¢xwporaled. TIE address of the kyinapal offKe ts 1 Cdumba CourL Laide. Athnasheen, Ross-shire. W22 2NL. Statement of compllanco These financial ststements have been prepared Complian with FRS 102, 'The Financial ReFX)rting Standard applicable in UK and the Republic of Ireland.. the Statement of Recommended Praciice apae to ClieS wepaiing their accounts in aco)rdancE with the Financial RepcKting Standard aPIcable in the UK and Republ of Ire18nd IFRS 102) (Charit SORP (FRS 10211 Ihe Charities and Trustee InveStmrt (S¢olland) Act 2(X)S and the ChaTty Accwnts (Scotlandl RegulatK)ns 2006 (as amended). A¢eountlng policios Basis of preparation The finanaal ststemenls have been prepared on the hIstcl¢8] cost basis, as modffied by the revaluatn of certain financkgl assèts and liabiliti8s and investment properties Measur at fa value through income or expènditure. The financial statemenls Fèpared in stsding, whh is the fiJrKlional currency of the enllly. Golng ¢oncern There are no material uncertauities aiMXJt the eharitys ability to contiryje. Dis¢lre exemptions The entity satiSfS the (yilerk8 of being a qualityng entity as defined in FRS 102. As such, advantage has been taken of the fdlowing discfosure exemplion5 availat4e under paragraph 1.12 of FRS 102.. Disclosures in respect of financial inslruments have not been presented. Forelgn wrr•ncles FO9 currency transactions are initially recorded in the functionaf currency. by applying the swl exchange rate as at the date of the tr2nsXion. Monetary asse15.and Ikgt4litS denominated in foreign currencies are translated at the exchange rate nlling at the rerrt)rting dale. with any gains or losses bein9 tak lo the stalement of financial &tiVits. Fund accounting Unreslricte(J funds are available for use * thé distsetKJn of the Irustees to furlher any of the charity's purposes. Designated furKls are unrestriciejj furxjs ealked by the trustees for particular future project or commilment. Restricted funds e 5uWed to restriclions on therexpendilure dedared by the donor or through the terms ofan appeal. and fall into one oftwo suWasses: restricted income funds or elOwment funds. 13
Maternal & Childhealth Advocacy International Notes to the Financlal Statsments Year ended 31 October 2024 Accountlng polki•s Incoming resourc All incoming resources are induded in the statement of financial activrttes en entitlement has passed to the tharity, it is probable Ihal the e9)nom benefft5 associated wf(h the transaction will flow to the charity and the amount can be relk4y measured. fofi(Y4ViThJ $Fwr pCIleS are applied to particu18r categories of irme. income from donations or grants is recognised when there is evidence of entillemenl to the receipt is prObae and its amount Can be measured rely. legacy WK>)me is re(x)gnisgd then receipt is wcthbl¢ and wrtTUemenl k8 established. income from donated goods Is mwasured al the far value of Ihe goods unless this is Imwactica to measufft rLly. in case the value is derived from the cost lo the donor or the estimed resale value. Donaled I1"e$ a1 servus a reets3nised in the accounts when received rf the value can be reliabty measured. No amounts a ncluded for th8 contrtbuuon of general volunteers. In¢ome from ntraCt$ for the SUPFAY of servw Is recogTri5ed with the delttY of the ¢ontracted service. This is dasslfied as unrestricted funds unless there is a contractual reqU1ment for il lo be spent on a particular purp)se and retumed rf unspert in whh case il may be rewded as restr. Resourc•8 •XPond•d Expendlture is Tgn&ed on an accruals basFS as a liabilty is irKurred. Expenditure indudes any VAT which cannot be fully recovered. and is dassErd under headirwJs of the statement of fM)ancial a¢lpiili8S to vthich11 relates: experKliture on raising funds includes Ihe (x)sts of all fundraising aGtiwties, events, non- charitable trading a¢ts¥ll5, sale of s$)nated 1$. expenditure on charilable acbvities i[KIe5 all costs incjjrred by a ch¥ity in un(krtakino activrbes that further its charitsble aims for the benefTt of ils benefiGiaries, induding Ihose 8UPPOrt oosts ond costs relating to the 9)VeM of the Ch apportrbed to charitable activities. otherexperKliture ilUdeS all eypeFKllture thal 1$ lther related to r8isiNJ funds fe¢ the charity nor F•1 of its expendibjre on tharitable Xtivitses. l Costs are alkx3led to expenditwe cawies reflectfing th6 use (71 the resource. Direct costs allributsble to a single activity e afiocaled dIrUY to Ihal activity. Shared cosls are apportioned betsveen the activities they contribute to on a reasonab. justifkqLle and n$tent bas1S. Oporating loases Lease payments are recognised as an expense over the lease lem) on a straighl-line basis. The aggregate benefrt of lease incentrves 15 recrsnised as a reduclKtrn to expense over the lease term. on a slraight4in8 basis. 14
Maternal & Childhealth Advocacy International Not•s to the Financial Statements let) Year ended 31 October 2024 Ac¢ounting pollcles (cothirnmd) Drfined Contribution plans Contribut)n$ to defined ¢ontrbution Flan5 are reccgnised as an expense in the peri)J in whth the related service is provided. Prepaid contsiLwtions are IgnIsed as an asset to the extert that the pr¢payment will lead to a redudw in fulwe payments a cash refund. When contributions are nol expeGted to be setded wholly Trmihin 12 months of the end of the reporting date in which the employees render the rd8ted service, the Irdbilty is measured on a disci)unted present value basis. The unwnding of the discount is reco9nised as an expen$¢ in Iha pwiod in it arises. Donation8 and legacies Unrestrithed Fund5 Restricted Total Funds Funds 2024 Donations Donations trom indiwduals Gtft Companies I Community Groups Charities I Voluntary Groups Twsts & FoundatM)ns Govemmenl & Global Agenci8s 26,374 6.498 125,159 7.454 16,524 151.533 13.952 16.524 38,534 38,534 32,872 187.671 220,543 Unrestricknj Funds Restricted Total Funds FurKIs 2023 Donations Donations frc*n ir•Jivithals Gift Aid Cornpanies I Crnunty Groups Charities I Vduntary Groups Tnjsts & Foundatior Govemment & Global Agen¢ies 23,572 5,e62 171,105 40.840 27.305 31,924 194,678 46,702 27,305 31,924 100 179.708 100 179,708 450.882 480.417 Othor Iradlno a¢Uvlti•s Unrestricte(l Réstrthd T¢)lal Fund8 Funds Funds 2024 FurKlr8isin9 ewts 15
Maternal & Childhealth Advocacy International Notes to the Fonancial Statements Year ended 31 October 2024 UrYgStricted Furvjs Restricted Total Funds Fund$ 2023 FurKlraising events Investment income ueStrICted Totsl Funds Unre?trted Total Funds Funds 2024 Fund3 2023 Bank interest 1,761 1,761 1,453 1.453 Other Income Urwtricted Funds Reslricted Total Funds Funds 2024 Reimbursed Telecoms ¢x)sts Bank ¢ompensation Unidentified ¢yedit- Jws Ltd Other unidentifie(I cred 223 223 19 19 273 273 Unrestrthd Funds Restn"cted Total Funds Funds 2023 Other income 282 717 Cos18 of raising donatlons and lagacl urrestrd T¢Aal Funds VestriCted Total FurKIs FurKts 2024 Funds 2023 Fundraising cost 53 53 16
Maternal & Childhealth Advocacy International Notes to the Financial Statements (contknwdj Year ended 31 Octob•r 2024 Expenditure on charltable acllvltles by fund type Unrestricted Funds ReStrted Total Funds Funds 2024 Medicd trainirsg. equipment and supplies Other project costs Subscriptions In-counlry staff costs UK staff salaS UK freelance staff Rent, rates and insuran Utilities Tel8phone I Communications Delivery shipping costs Prinlirkg, postsge. statnery and advertising Bank tharges, exchange rate gains and sSeS IT equipment maintenance Motor, travel, insurance and subsistence Legal aThY professional fees Governance costs 171,961 16,769 171.g61 17.309 2,167 142.850 2.167 142,850 23.184 181 23.184 783 81 11.022 4,976 8,259 3.741 602 81 9.979 4.976 8,113 3.732 1.043 146 42,518 42.518 1.755 3,243 28.759 403,336 432.094 Unrestricbj Fur Restricted Total Funds Funds 2023 Medical training. equlpment aTrJ sjpplS Other project costs Subscriptions Inacountry staff costs UK staff salaries UK freelanGe stsff Rent, rates and insurance Utilikn'es Teleofte I CommunicatK)r Sundry expenses Printing. postage, stationery and advertising Bank charges. exchange rate gains and losses IT equipment maintenance Motor. travel. insurance and subsisten Legal and professional fees Governance costs 158,478 17,235 145 174.103 158,478 17,235 2,347 174,901 9,145 22,720 2.841 493 15.226 41 10,855 3,734 597 59.673 1.974 1,727 2.202 9.145 22.720 2.6T2 493 13.937 41 10.391 3.734 597 59.673 1.974 1,289 37.867 444.120 481.987 17
Maternal & Childhealth Advocacy Intemational Notes to the Flnanclal Statements Year ended 31 October 2024 10. IndOndant oxamlnatlon ftts 2024 2023 Fees payable lo the independent exanlnef for. It)Jependenl examination of the finanual statements 11. Slaff costs The total staff CA)sls and emplosee benefts for the reporting are analyswj as fcAIow5'. 2024 2023 2nd salaries Emlloyer contributions to pensyjn plans 9,053 92 9.145 The average he1 count of emrAoJ*@s during was O {2023'. 2). No emoyee received emtsYee benrfrts of more than £,000 thring the yeai12023'. NII). 12. Tnt r•mun•rallon •xpense8 No remuneration was receiwj by the trustees thrring the spar. Trustees exFenses totaling £NIL (202& £NIL) were paid during the year lo trustees for experts8s relating to trustee duties. 13. Debtors 2024 2023 Prepayments arwj &crued income Ottw debtS 1,282 28,440 1,282 28,646 18
Maternal & Childhealth Advocacy International Not•s to the Financial Statoments (Corthd) Year ended 31 October 2024 1& Cash and cash equlvalents Cash and sh equivaknls n[Xe the folkJvkNJ: 2024 2023 Cash at bank arKI in hand .551 275,381 275,381 90.5S1 15. Credltors: amounts falling due wlthln on• year 2024 2023 Bank loans arKfj overdrafts Trade credil(Ks Social securily arKI other taxes 279 1.174 4,669 5,843 2.402 1& Pensions ald other poSt1reMfrnt b•n•ffts D•fined contllbulion plans The amount reccgnised in irthme ¢x expenditure as an expense in rela1p to definwj contribution plans wa5 £0 {2023'. £92). 17. Analysls of charftablo fvndg Unrestrlcted funds 31 Octobor 2 024 2023 Irwne Extermjiture Transfers General funds 12.830 (28,7S91 (6,845) 12,132 At 31 October 2 023 1 November 2022 Irme Expèndrture Transfers General funds 25.944 31,501 (37,867) (6,7481 12,830 19
Maternal & Childhealth Advocacy International Not•s to the Flnanclal Statements Year ended 31 October 2024 Restrlcted funds At 1 No¥ernt 2023 31 O¢tobor 2 024 I)me Expenditure Trartsfers ALSG Holding FuThJs MCAI Project Funds Liberia Felal Morwtoring General Anaesthestist Training Obstetrics Training- Edinburgh Paediatn'c Traning- Irlsh Ald Paediathc Tralnlng - DAK Foundatlon Paediatric Training- MCAI Gradu*e IrThnlNes Hannah Children Educatn Drugs and SupleS Ukrain¢ Obsletric Ho4)ital Support Obstetric Hospitsl Support- MCAI 14.fj86 16,524 18,022 (12.4071 (2.867) 114,6861 {47.3531 4.117 32.388 14.071 14,296 4.049 (18.1341 (86,3781 16,316) 14.686 71.370 10.623 750 5.215 4.585 (104) 14,481) 137,261 38.534 (170.930) 13,881) 5.523 10.926 (10.2991 {7.79)) 4,776 {3,176) 731 5,667 625 {4661 (5.867} 8,874 108.L)XI {87,683> (4.743} 24.448 285,255 187.670 403.334 6.845 76,436 20
Maternal & Childhealth Advocacy International Notes to the Financlal Statements ic Year ended 31 October 2024 At 31 October 2023 1 November 2022 Irwmé EXpdfture Transfers ALSG Holding Funds MCAI Project FuTrJs Llberfa Felal Monit) Generdl Anaestlstist Training Obstetrics TrainiTrJ- Edinburgh Paediatric Toniw - Irish Aid Paediatrie TrainirwJ- DAK FoUndatn Pdiatric TrainiryJ- MCAI Graduaie InntIVeS Hannah Children Education Drugs and supplies Ukraine Obstetric Hospital sUp}rt Obstetric Hospit Support- MCAI 15.930 62.707 27.305 15.297 (28,549) {10,$68) 14.686 (2,8501 1.282 9.578 3.382 {15.759) (67,157) (4.769) 28.548 70.(K)O 14,071 14,296 4,049 1.875 5.436 74,496 (38,029) (31.8821 4.585 84,261 140,108 (88,108) 137.261 8.583 <10,354) 1.738 6250 {10,569) {34,927) 2.262 {4.762) 5,523 10,926 11.015 591 625 1485) {4.333) 731 5.667 10,OLKI {9,861) 37.093 (38,521) 20,163 8,874 1.250 178,210 {128,257) 151.2031 270.794 451.832 1444.118) 6,747 285.255 18. Anajysls of n•t a8s8ts botween fund5 UnreslriLXed Res1ed Total Funds FurKIs Funds 2024 Current assets Credf(ors18ss than 1 ye Net ass•ts 14.772 (864) 13,908 77.062 {2.4031 74.659 91.834 {3.267) 88.567 Unr&Stted Funds Restrkted Total Funds Funds 2023 Current assets Creditors less than 1 year Not 13.670 1840) 12.830 1,258 (5,003) 285,255 303,928 {5,843) 298,085 21