CHARrrY REGISTRATION NUMBER: SC043467
Maternal & Childhealth Advocacy International
Unaudited Financial Statements
For the year ended
31 October 2025

Maternal & Childhealth Advocacy International
Flnancial Slatements
Year ended 31 October 2025
Page
Trustees. annual report
Independent examinerfs ￿port to the trustees
Stalement of financial actimties
Statement of financial posiEion
Statement of cash fbws
10
11
Notes to the financial statements
12
The followlng pages do noi form part of the financial statements
Detailed statement of financial actNrties
21

Maternal & Childhealth Advocacy International
Trustees. Annual Report
Year ended 31 Oclober 2025
The trustees present their report and the ￿na￿lited fNtKial staioments of the charity for the year
ended 31 October 2025.
Chalr's roport
Foreword
Financial constr&nts have been On￿1r￿j for MCAI, due lo the loss ol major donat￿)n$ from Dr Rhona
MacDona]d, as well as lo the inlernatbonal consequences of the defunding by USAID and
other Us-based donors.
Rolergnce and •dmlnlslralive detslls
Reglstered eharlty namo
Charity reglstratlon number
Matemal & Ch"kihealih Adv(Kacy InternalK)nal
SC043467
Prin¢lpal offic
1 Columba Court
Achnashgon
Ross4hire
IV22 2NL
The Irustsos
Prof DavKI Southal
Dr 8rKJid Hayden
Ms Wendy Marfin
Or Maire Casement
Dr Bart)ara Phillips
Catherine Siowell
Dr Gebrekjdan Mesfin Zbelo
Dr Madho JirKJree
(Rgggned 6 August 20251
(A4¥yint￿1 16 July 20251
Indep￿1 examlner
M J Macnab BSC, FCCA.
Tulloch Street
Dingwall
Ross-shire
IV15￿y

Malernal & Childhealth Advocacy International
Trustees. Annual Report
Year ended 31 October 2025
AehSevomgnt8 and perforn￿ne•
Achlevemenls and p9rtc*mance in LAJeria
All MCAI'S acliwty has continued to carri&1 oul in partnershi> ￿ry1h the LiLwian Ministy of Heath,
Irish Ahl and the World Health OrganBation.
SirKe the satisfactory completion of the 3-year w)ject furKled by Irish Aid, no eontributsons by major
donors have been forthcoming, desme applicatrons to UNFPA Ihe US charity March of Dimes lor
use on obstetric outreach. Iobstetrc outreach refers to the system of provision of hea￿h¢are
professionals. equipment arKI medications lo remole areas. in order to deliver hhjh-quality care lo
pregnant women and their babies, erKompassiw emergency transfer of some patierrts to health¢ar6
lacililiesl.
The C•Jrrtlnual￿n of the Obste￿ outreach provBk)n in nJral counties wll depend on finding donor
ftjnding. An atplication for fu￿1n9 lor this %w)rk. was submitted in Noveml*r 2025 to the charity March
of Dimes. Subsequent to our submission, Marth of Dimes chaw its ruk8S to include projects rekiing
only to pregnant women in the USA.
Data collected and analys￿ over twefve Jpars of MCAI'S presence in Liberka has been wblished
in BMC Human Resources for Heatth 2025. see ref. tr*tow.
MCAI remains committed to the t&sk-sharing r¥cgTam, provKling support arKI menlorfNJ to the
obsleiric, neonat￿ and paediatric elin￿[anS wthom have trained.
FurKling constraints have precluded the provision of traniThJ of further ￿hOrtS ol tr￿nee clinicians for
the time Ixing.
01 the 12 trainee pa&y1alr￿ cliniuans referreLI to in the prev¥)us rewrt, 11 passed their ffinal
examinations", the 12th Irair￿e retook the examinat￿￿ fdlov*ing intensNe in-POSt mentoring arranged
by MCAI. bul unfcM1unately dkj N)t mea the standards rewired.
The Neonatal and Paediatric Cliniuans are currently b￿"ng assessed for their lice￿eS by the Ministry
ol Health IMOHI and the ￿berIan med￿al & Dent￿ CrJurKil ILMDCI. while praetisirrfj ￿th the suppc)rt
of the Ministry ol Hedlh. They have not yet teen receiving sakry enhancement from the ￿￿rIan
inisty of Health followirKJ achiev8merrt of their (watfftatKsns, vthicl) were supp)rted by the MOH.
Funds lo make aVaila￿e the planned in-county Bsc leaching program for the career advancement of
the obslelric. neonatal and paediatric elinioans, in partnershp with the University of Liberia. w9re
yovided to tym consultants Irom Libtr￿. The leaching FKogram is now ready to be enacted.
Regular video-conf8re￿ Iraining arKI mentoring to the four ThJrs& anaesthetisls has continued to be
provKJed by Or. Diane Watson, an MCAI ￿lunteer consuifant anaesththist
MCAI has continued to develop aThJ di81ribute uplo-dale and ewdenc8-based medicat teaching
Materi￿$, including evidenca-based Obstetr￿ guKJelines on the marbagefflerrt ol maior post-partum
haemorrhage via the use of th8 new Ellaw dgvre.
MCAI has afso contir¥Jed to provth emgrgency (trws and supplies to an emerger￿Y program setup
by the nurse anaesihetists working V*Tth Or Watson.
MCAI has continued to expand the innovative project of sell-monrtoring by pregnant women, to help
detect letal distress, thereby contributing to the r&JuctKsn of intrapartum stillbirths, neonatal deaths
and birth asphyxia. as well as emFKiwering I￿rnen during latKiur. Anoiher publication from Liberia,
where

Maternal & Childhealth Advocacy International
Trustees. Annual Report (¢thJll
Yoar ended 31 October 2025
6444 women were engaged in monitorirhg ￿ntr￿)rn babies durirg ￿bOUT, was submiited lo BMC
Pregnancy & Childbirth in December 2024. The process of assessment aNI peer review has been
lengthy bul notrficalion of agreement lo ￿bI￿110n has findly L￿n re¢eNed in M￿-marCh 2026. We
are awaitirKJ Ihe proof, aTrJ this achievement will be includgJ in next ye*s Tru￿e8 Rewrt.
MCAI is no longer recemng the remuneration preVI￿SIY provided by the iong-iemi Advanced Life
Supp)rt Group's use of MCAI'S l&aching materials. The result is that funding supporting the lelal
monitoring by mlhers, laboijr montioring program is lorrfJer avablable.
Concerns around the sustwnabilrty of MCAI'S proiecls LY)ntinue. Discussions al trustee t￿lard level
have included reference to the Importar￿ of the Lfoerian Ministry of Heatth shoulderir¥J its
responsibilities. Provision of S￿ary enhancement to irpcounty project workers from Iho Ministy ol
Heabth is still not forttrwmiNJ.
Continuation ol proj&ls in Liberia errtails the seeking of further grants. includiThJ w)ssibly from Irish
d. MCAI'S in-county project workers lin logist￿ and finance) have been kepi informed throughout,
in relation lo ihe financial constraints. Following re(lU￿jancY with aFwopriate payment, all five staff
nlinu8 lo wJrk on a voluntary basi8. I￿luding heliing to make appl￿tiOnS for k￿leCt lundiro.
Achievements and in ukr￿ne
MCAI has conlinued to advocate for the rMJhts of pregnant women, babies and children in Ukraine, at
national and international level, arKI has translated Ihese rKJhts into practicai clinbcal work a￿1
programs.
As the war in Uki&ne continues. with devastatiro effects. dose communication has
continued belween MCAI and its irrtountry ￿ntaCts.
visit lo Lornlon by Professor lryna Mogikgvkina. a Ukrainian obslelrician, currently resident in
Sweden, was facilitated in June 2025 by MCAI. She delivered a lecture, as an invited sFeaker. at the
International Congress of the Royal C¢Jlege of Obstetn"cians & Gynaeedogists IRCOGI. about
matemity care in conllict zonos. with particular releTrnce lo Ukraine.
The Hon(xary Medul Director of MCAI. Professor DavKI Soulh811. also delivered a talk al the same
Confere￿, on a related theme.
An article has been publish￿ in BMC Confiicl & Health on 01.02.2025, entitled 'A desrytsve an￿Ys1$
of a Medic￿ humanitarian initiative for quality Ferinatal managemenl in war-I￿n ukr￿￿e..
A large. valuat4e consKJnment of MeA￿tiorts aml ￿￿1pment for emergency care ol Ukrwnian
Imnline soldiers was IransFX)rted overfand to the Polishlukrrinian Ix>rder by Professor SouthJl and a
second MCAI volunteer in November 2024. This consignment was transferred across the ￿*rder and
delivered where required in Ukwne by a team ot charitable vdunleers MCAI has tten w(xiung with
for the last 4 years.
Achievements ar)d p8rforniance in Gaza
The extreme violence and destnjction has eoniinued in Gaza entailing loss of lrfe and severe
malnulritton especially of chddren aTrJ pregnarrt women.
mc￿ has continued to advocate the rights of pregnant women. babies arKI Ghildren in Gaza, in
partnership with tsvo human rights barristers at Doughty St. Chambers in London. wlh a view to
selling up a wogram of medic￿ EMerge￿Y M¥Jralion for Fwnant women ￿ children.
We have engaged ￿th other humanitanan organisations. induding Children Not Numbers and
Phys￿lanS lor Human Rights Israel.

Maternal & Childhealth Advocacy Internalional
Truslees, Annual Report
Year ended 31 October 2025
Details of our worl( In I￿ng to obtain 5(Xl hosmal b￿S for medi￿ Emergency Mmjration are outlined
in datail on our webwte, i￿luding communications wth the Foreign, Commonweatth and Development
Office. To date. this advLxa¢y has not been successful.
Flnanclal revlew
PoI￿Y on reserves
suff￿￿nt fund5 are alwayE hekl in reserve to erL8ure three months charity running costs lin the UK).
Tnjstees consider that this amounl is sufficient to allow for finawal responsibl1rt￿ to be upheld in any
unforeseen circumstances that muht le&% lo staff ￿jUndanCieS or the dissdut￿)n ol the eharity.
Trustees consider thal this reserve policy is prudent fin2rKial governaTKe. which balances the
effeetNe use of ftjnds Iof charitable vAth reSpO￿lti1￿1￿ thjties to UK Slaff and olh8r
contractual arKI legal oblKJatior6.
The policy on reserves is re￿e￿d on an annual basis. or more frequently rf d8emed atpropriate by
MCAI'S board.
Rewew of aecounts
Charrtable income lor the year lolalled £64.091 {2024- £222.577), aThl total charit8Ne expenditure was
£115.911 12024- £429,691). the net movement in lurbjs refiects expgndilure of restricted funds carried
forward as suwus in the ￿701 year.
Restricted ints)me tor the year was £40,593, restricted expenditure was £94.371.
Unrestricted income for thg year was £23.498, Whi￿ unrestrictecl exrendrture was £21,541, with tot
funds brought fchward £14,535.
MCAI weived £23.077 from ALSG
Notably. MCAI continues to have generous donors.. MCAI receNed £39,835, of lurKliro from iThJivKJual
donations, including Grft Aid donations from trustees.
MCAI reeewed £29,503 from reg￿ar donors unrestrrcted furKliTrJ to help supwrt the charivs runniro
costs. Gift aKt income for the year total￿d £6.329.
Plans lor future perlods
Future Plans in Libwia
Wllh the SUFWrt of Irish Aid, MCAI *ryll the trainiThJ wogramme in advanced paediatrr caTr,
eslablish three new neonatal unifs ar￿ iour new paediatsic units in 4 Soulh East rural Count￿$.
MCAI will extend Ihg (tstelit outreach ￿¥OgramMe to Rivercess meanirwj the rffcuamme wll then
cover four countles.
Also wilh the support of Irish Aid. MCAI will continue to provKJe monthly financial surp)rt lo the 10
qualrfted obstetric clinicians arKI 13 quatifred neonatal clinicians workiro in rurd h05tyals throughout
Liberia.

Maternal & Childhealth Advocacy International
Trustees, Annual Report (con#Th￿d}
Year ended 31 October 2025
Tho trustees, annual report was arwoved on 25 June 2026 and sbJned on behdf ol the trf)ard of
Iruslees by..
Prof DavKI SrAJthall
Twslee

Maternal & Childhealth Advocacy International
Independent Examiner's Report to the Trustees of Matemal & Childhealth
Advocacy Inlemational
Year ended 31 October 2025
I report to tlk trustees on my examination of the financi￿ slalements of Maternal & Chiklhea
Adv￿acY International I'the charity) for the year ended 31 Cktober 2025.
Responslbllliies and basls of report
As the truslees ol the charrty you are responthle lor the preparation of the finarrial statements i
accordance with the r￿U￿reMentS of the charit￿ and Trustee Inveslrnent Iscollandl Act 2005 {the
05 Act'l and the Charthes Accounts (Se￿aTrI) Regulations 2006 las amerKledl. You aro satisfied
thal your charity is not required by charrty law lo be audited and have Chosen instead to have an
i￿lependent examinatDn.
I reFQrt in ￿$[￿1 of my examinat￿n of the charTtVs financi￿ ststemgnts as carriod out V￿ler section
4411llcl of the 21)05 Act. In ca￿Ing out my exaMinat￿n I have folk)wgJ the requirements of
Regulation 11 of ihe Charities Accwnts Iscotlth) Regulations 2006 las amondedl.
Indgpetht exarnlngr'8 Statemgnl
sI￿e the charity has ryepar9d tts accounts on an acrIu￿5 basis your examin8T must be a member of
a body I￿ted in Regulation 17121 of the CharTti"es Accwnts Iscottandl Regulations 2006 las
amend￿11. I can conffrm that l am qualified to undertake the examination because l am a registered
member of the Association of charter￿ Accountants which is one of the listed tt*dies.
I have com ￿￿ted my examinatK)n. I conth.rm that ￿ Matte￿ have come lo my attention giving me
ause lo believo that in any m*eri￿ resped".
accounting records were not ke0 as required by sectKsn 44(1llal of the 2005 Act and
Regulation 4 01 the Charrties Accounts (Scotla￿fI Regulatsns 2006 las amerKlgJl', or
the financial statemerrts (k¢ not accord with those Trfords: or
the linwrial statements (kn not comrAy *ilh the accouming requirements of Regulatton 8 of
the CharitEs A¢c(¥Jnts IS¢otlandl RegUlat￿InS 2006 (as ameThknYI.
I hav8 no concerns and have come across no other matters in ¢Onr￿tiOn with the examination lo
which attention shcxjld be drawn in Ihis Tep)rt in 0￿er to enat4e a FW)er uThYerstanding ol the
accounts to be reach￿.
M J Macnab BSC. FCC
Independent Examiner
Macdowall & Co.
Tulloch Sireel
Dingwari
Ross-shire
IV15 9JY
25 June 2026

Maternal & Childhealth Advocacy International
Slatement of Flnancial Activities
Year ended 31 October 2025
2024
unreStitt￿ Restricted
furnls
funds Total funds Tolal furKts
Income and endowmenl8
Donations and lewes
Investment income
Other income
23,232
39,679
62,911
266
914
220,543
1,761
273
914
Total Income
23,498
40,593
64.091
222.577
Expenditure
Expenditure on charitable activibes
Tot81 experKllttwe
21,541
94,370
115.911
429.691
21,541
94,370
115,911
429.691
Not expendlture
1,957
{53,T181
151.8201 1207.1141
Transters ￿tween lunds
13.8621
3,862
Net movement in fvnds
(49,9161
151,820) 1207.1141
Reconclllatlon of funds
Told funds broughl forward
Total furn18 carrfed fonvard
14,535
76.435
90.970
298.085
12,630
26,520
39.150
90,970
The Stateme￿ of financi￿ a¢tivrties i￿ludeS all gains arKI losses recognised in the year.
AJI Ir￿ome and expenditure derive from continuir¥J actswtie
Tr• notss on pago$ 12 to 19 lornk part of these flnWKl￿ siawnwts.

Malernal & Childhealth Advocacy International
ststement of Financlal Positlon
31 October 2025
2024
(rnstst8dJ
Current assets
Debtors
Cash ￿ bank In har¥J
11
1.876
38.433
1.282
,830
40,309
92,112
Credilors: amounts tslllng dug withln ono year
Net currtrnt assets
13
1.159
1,142
39.150
90,970
Totsl assets less cunent liabllltles
39,150
90,970
Net assets
39,150
90,970
Funds of the ¢harlty
Reslricled funds
unreS￿￿ted funds
26,520
12,630
76,435
14,535
Total charlty ￿ndS
14
39,150
90,970
These financial statements were arproved by the board of trustees arKI authorised for issue on 25
June 2026, and are signed on behatt of the t(sard by:
Prot Davxy Southall
Trustee
Th• notes on paw 12 to 19 fonn part of th￿• financlal StatsM￿ts.
10

Maternal & Childheallh Advocacy International
Statement of Cash Flows
Year end8d 31 October 2025
2025
2024
No
Cash tlows Irom operaling actlvni8S
Net experKlrture
(51.820) 1207,1141
A¢uslments lor."
Othor interest receivable and similar income
Interest payable arxl similar charges
A¢¢fued expenses
1266)
11.7611
3.741
Gh8nges in."
Trade and other debtors
Trade and other creditors
15941
27,264
18631
14,9801
151,7811 (182.8501
Cash generaled from operations
Interest pad
Intsrest received
18981
13,7411
1,761
cash used in ope￿11￿ activili8S
{52,4131 1184,8301
Net decrease In cash and cash equlvalents
Cash and ush equivalents at beglnnlng of year
Cash and cash equlvalonls at end ot yew
152,413} {184,830}
90.551
275.381
12
38,138
90.551
The notes tyi py 12 to 19 form part ol th•s• tlnanclal st*lwn•ts.
11

Maternal & Childhealth Advocacy International
Notes to the Financial Statements
Year ended 31 October 2025
General Inlornlatlon
The charrty is a publrc benefft errtty and a registered charrty in Scotland and is uninwraled.
The address ol the prin(>paf offKe is I Columba G)urt, Laide. Achnasheen. R05s-shire, IV22
2NL.
Stalen￿1 ol compllance
These finar￿￿91 statgrnerrts have ￿￿epar￿1 in ccrfnplrat￿e Tmth FRS 102. Thg Financial
Rewrting sta￿lard applicalAe in the UK arKI the Repu￿￿ of Irela￿1,. the Statement of
Recommended Practice awicable to charities preparirYJ their accounts in acxordarKe with the
Financial Rewrting Standaro in the UK and Republic ol Irda￿￿ IFRS 1021 ICharitie8
SORP IFRS 10211 arKJ the Chanbes and Trustee Investmerf {ScoMaThJl Act 2005 arKI thg Charty
Accounls (Scollandl Regulations 2006 las ameTrJedl.
Ac¢ountlng policlos
Ba818 ol preparatlon
The financial slalements have been prepared on the historical cost basis, as modrfied by th8
revaluation of certain linanc￿ assets arKF liabiJTbes arKI investment properties measured al fair
value through income or experKiiture.
The fina￿la1 slalements are prepar&Y in sterliThJ. Wh￿ is the functiond currew of the entty.
Golng Concern
There arg no material urtertainties ab)Lrt the charttys thlty to conts"nue.
Discl(wre exemptlon8
Th8 entity satisfies the criterkq of b￿rrfj a qUaIrf￿ng entrty as defined in FRS 102. As such,
advantage has teen taken of the following disdosure eXemPt￿n$ available under paragraph
1.12 of FRS 102: Disdosures in resp*t of fina￿￿al instruments have not been We$￿1￿￿.
Fund a¢￿￿ntIng
Unrestricted furth are avwlai4e lor use at the discretK)n of the trustees lo further any of the
chariiys purFoses.
Restricted funds are subjected to re$￿tK)n$ on their expenditure decFared by the donor or
through the temis of an aFve￿. and lalj into one ol two sub-¢lasses: re51rictgJ income funds or
ondowment funds.
12

Maternal & Childhealth Advocacy Internatlonal
Notes to Ihe Flnanclal Statements (cont&wd)
Year ended 31 October 2025
l Accounting pollcles (¢wtsn
Incomlng resources
AJI incoming resources are included in the statement of finan￿￿ activities when entittement has
passed lo the charity: it is probab￿ that the economic benefits associated with the transaction
will Ilow to the charity and the amount can L* reliably measured. The followiro specific poli￿e5
are appbed to partruLar categories of irKome.'
income from donatM)ns or grants is rec￿nISed when there is evidence of entitsemenl to the
gift, reeeipi is probat4e and its amwnt can be measured relithy.
acy irKx)me is recognlsed wtr*n rece4)t is vc1)ab￿ and enliuement is established.
incoffle from donale(J goods is measured al the f￿r value ol the goods unless this IS
impractical to measure reliaL4y, in which case the v￿ue is derive(I from the cost to th8 donor
or the estimated re$￿e v￿￿e. tknnaled la￿litieS and se￿￿eS are T￿gnised in ihe
ounts when recaved rf the value can be relithy Measu￿1. No amounts are induded for
the Contri1￿lIan of general volunteers.
income from LX)ntracts for the suwSy c¢ services is r￿niSed with dèlivery of tho
contracted service. This is classilied as unrestricted ftjnds unless there is a contractual
requirement for it to te spent on a parti￿LaT purpose aThJ retumed rf unspent. in which case
it may ￿ regard￿ as restricted.
Exwndi(ure is rKogni8ed on an accruals basi8 as a li8trflity is irwrred. Expendittwe inchjdes any
VAT which cannot be fully recovere(J. aThJ is das$rf￿ Ur￿eT headings of the slatement ot
financial activities to which it relates..
expeThJitur8 on raising luThYs indudes the costs of all fundraisirwJ activities, evants,
non-Gharilable trading acliwtw, and the sale of donated gocNJs.
expenditure on charitable activities indudes all costs incLbrrecl by a charity in undertaking
activities that further its charitable aims for the benefft of its beneficiaries, incIL￿]ng Ihose
supwrt costs ar¥J costs rdating to the governance ol the charity akwtioned lo charitable
aclivities.
other expendrture includes an expenditure thal is netther related lo raising funds for
chartty nor part ol its expen(tilure on chwitable activities.
All costs are dlocated to expeTrJiture c*wies iellectiry the use ol the resource. Direct Costs
attributable to a single actiwty are allocated directly lo thai activty. Shared costs are atportioned
between thg activities they contribute lo on a reasonab￿. justsfiable and consistent basi8.
13

Maternal & Childhealth Advocacy International
Notes to the Flnanclal Slatements l¢onth
Year ended 31 October 2025
Don￿lOn$ and legacies
Unrestricted
Funds
Restricted Tolal Funds
Fur
Donal50
Donations frc¥m in￿M￿alS
Gift AKI
Companies I CommuiNty GrcK4)S
Trusts & Fourk4ations
Government & Global Agencies
Legacles
Legacies arKJ bequests
16,903
6,329
12,600
29,503
6,329
23,076
3,000
73,076
3.000
1.003
1.003
23.232
39,679
62,911
Unrestr￿t￿ Reslricled Total Funds
FurKIs
FUr￿S
2024
fr•si•t¢d)
Donations
Donalior15 from iThlivlduals
Gift Aid
Companies I Communty Groups
Trusts & Foundatior
Government & Gkjbal Age￿Ie$
26,374
6,498
125,159
151,533
13,952
16.524
16,524
38,534
38,534
Legacles
Legacves and ljequests
32,872
187.671
220,543
Investment income
Unrestricted Tolal Funds Unrestricbj Total Funds
Furnts
2025
FuThJs
2024
Bank interest receivable
1,761
1,761
Olher Incoffle
Unrestrrted Restricted Total Funds
FuThts
FU￿15
Sale of velicle
914
914
14

Maternal & Childhealth Advocacy International
Notes lo the Financial Statements (¢Onlbwd)
Year ended 31 October 2025
Unrostitted Restrict￿ Total Funds
Furbjs
Fun(ts
2(Y24
Reimbursed Telecoms costs
Bank COM￿n$attOn
Uniderrtified credit-J*VS Ltd
Unbdenlilied credrt
2T3
30
19
2¥3
19
273
273
ExpendltUTe on ¢harltable actlvllles by lund type
Unrestncted Reslricted Total Funds
Furbjs
FurKIs
2025
Medical training, equpm¢nt and S￿￿19S
Other project costs
subscript￿ns
In-country staff costs
UK freelance staff
Rent, rates and irwranc8
Utilities
Telephone J communKatKJr
Delivery and shippiro costs
Printing, postage, statKsnery and advertisiThJ
Bank charges, exchar4Je raie gains arKI losses
Motor. Iravel, insular￿e and subsisle
Govemance costs
31,724
10,198
375
26,811
31,724
10,198
4,879
26.135
16,1 (KJ
193
16,100
244
230
16
5.348
5,578
898
12,632
2,486
12,632
1,556
21.541
94,370
115,911
Unrestrict
Funds
RestrKlgd Totd FurKJs
Furnls
2024
{rtstst8d)
Medical training. equpment ￿ SU￿
Other Project costs
Subscriptions
In-country stalf costs
UK freelance staff
Rent, rates and insurance
Utilities
Telephone I coMmun￿lI0r
Delivery and shipping costs
Printing. postage. stationery arNJ advertising
Bank charges, excharoe rate gains aNI losses
Motor, Iravd, insurance and subsistence
GovemarKe wsts
171,961
16,769
171.961
17,309
2,167
140.447
23,184
783
81
11,022
4,976
8.259
3,741
42,518
3,243
2,167
140,447
23.184
181
81
9,979
4.976
8,113
3,732
42,518
1,754
146
1.488
28,759
403,335
429.691
15

Maternal & Childheallh Advocacy International
Notes to the Flnancial Statements (¢MIvKI
Year ended 31 October 2025
Indèpend•nt examlrAtlon 1988
2tr25
2024
Fees pay&le to the indeperthnt eXami￿r for..
IndeFendent examination of the linancid statements
Staff costs
The average head count of emph)yees during the year was Nil12024.. Nil}.
No employee receiv￿ emkknyee benefits of more Ihan £60.(￿ duriro the year (2024.. Nil).
10. Tru*ee remuneratlon and exp•nses
No ramun9ral￿n was rec*iv&Y by the trustees durirKJ the year.
Trustees expenses lotalliThJ £Nil12023- £Nil) wgre paKI during thg year to trustees lor expenses
relating lo trustee dutTres.
16

Maternal & Childhealth Advocacy Internalional
Notes to the Financlal Statements
Year ended 31 October 2025
11. Dobtor8
2025
2024
(restr￿1
Prepayments atKI accrued int>)me
1,876
1,282
12. Cagh and cash equlvalents
Cash arKI cash equNdents comFYi%e the lollowing:
2024
Cash at bank a￿1 in hand
38.138
90,551
38.138
,551
13. Creditors: amounts fauing due wilhin year
2025
21Y24
(restsi•d)
Bank loans and overdralts
Accruals and defefred income
295
279
863
1,159
1.142
14. Analysls ol chai¥lable funds
Unrestrl¢ted fvnds
1 Nov 2024
I￿orne Expenditure
Trar￿fer$ 31 Od 2025
GeTher￿ fu
14.535
23,498
121,541)
13.8621
12.630
At
31 Ociober 2
024
l Novorn￿r
2023
Income Ex[t￿rtUre Transfers
Generd funds
12,830
(26,3561
16,8451
14.535
17

Malernal & Childhealth Advocacy Inlernational
Notes to the Financlal Statements (¢onlhth•d)
Year ended 31 October 2025
1Q Analysis of charitsble funds feorfinwd)
Restrlctod fvnds
At
Transf￿5 31 Oct 21Y25
l Nov 2024
lrtome Expenthtu
ALSG Holdi￿ Fund5
CAI Project FurKJs
Felal Monrtoring
General
Anaesthetist Training
In-service Anaeslh8ti8t
Tr￿nIng
Paedialric Training-
Irish Aid
Paedialric Trainlng -
MCAI
Hannah Chiklren
Education
Obslelric Hospit
Support
Obstetr￿$ Training-
Edinburgh
Graduate IncentNes
Dnjgs and SUFtyies
4.116
32,388
10,623
23,077
787
914
750
8.715
16.Z261
{20.9671
124,0151
20.967
23,919
9,160
10.392
(22.112)
124,706)
{9.8&51
1,798
2.500
2,500
11,39n
2,192
1,779
18331
1171
890
890
24.448
3.￿0
129,231}
1,783
76.435
40,593
194.3701
3.862
26.520
18

Maternal & Childhealth Advocacy International
Not•s to the Flnancial Slalements (C¢Wrtk￿j
Year ended 31 October 2025
14. Analysls of ¢harltable funds
Al
l No¥ 2023
At
Translets 31 Oct 2024
Irwme Expenditure
ALSG Holjing Fur¥Js
MCAI Project Furnls
Fet￿ Monttoring
General
Anaeslheiisl Trwning
In-SeNce Anaesthelist
Training
Pae(liatric Traning -
Irish
Paediatric Training -
MCAI
Hannah Chiklren
Education
C*Jstetric Hospital
Support
Obstetrics Trwniw -
Edinburgh
Graduate Incentives
Drugs and SUFplie5
14,686
64,5
14,071
14,296
4.049
16,525
18.022
{12,4081
12.867)
118,134)
186.378)
{6,3161
114,68n
{47,3531
14,886
71.370
4,116
32,388
10,623
38
2,948
750
5.215
137.261
38.534
(170.9301
(3,8811
5,523
110.299)
4.776
731
{4661
890
8.874
lo8.￿¢
187,6831
(4,743)
24,448
4,585
10.926
5.667
11041
(7.7501
14.4811
13,1761
15,6671
285.255
187,671
1403,3351
76.435
15. Analysis ol net as%ts belween furKIs
Unrest￿ted Restricted Totsl Funds
FU￿1$
Funds
Current assets
Creditors less than 1 year
Net assets
13,493
18641
12,629
26.815
(295)
26,520
40,308
11,1591
39,149
Unrestr￿
FU￿lS
Resitl811 Total Funds
FuThJs
2024
Current assets
Creditors less than 1 year
12.995
{8641
12,131
79.117
12,681)
76.436
92,112
13,5451
88,567
19

Maternal & Chlldhealth Advocacy International
Management Informalion
Year ended 31 October 2025
The following pages do not form part of Il* Ilnanclal str1em￿ts.
20

Maternal & Childhealth Advocacy International
Detalled Statement of Financlal Activities
Year ended 31 Oclober 2025
2024
Income and kndowments
Donatlons and legacies
Donations from irnlividLJals - regular
Gift Aid
Cornpanies I Commurmty GrtsJps
Trusts & Foundations
Government & Global Agencies
Legacies and bequests
29.S03
6,329
23.076
3.000
151,533
13,952
16,524
38.534
1.￿3
2,911
220,543
Investment Sn¢ome
Bank interest receiv
1,761
Other Income
Other income
914
273
Total Incorne
64.091
222,577
Exp•ndlture
Expendlture on Charitab￿ a￿l¥ltIeS
In-wuntry slalf cosls
Rent
UK free1￿￿e staff
Light and heal
otor and travel expenses
Legal profession￿ faes
Telèphone
Cxher office costs
Bank charges and interest
Medical training. equipment and sukwlies
Other project costs
TeachiThJ materids costs
Storage and IianspJrtat
26,135
193
16,1(X)
140,447
783
23,184
81
42,518
5.410
11,022
8.259
3,741
171,325
17,309
636
4.976
12,632
7,365
4,798
5.868
31,724
10,198
115,911
429,691
Tot￿ oxpervlitsro
115.911
429,691
Net expenditure
151,820) {207.1141
21