Charity registration number SC051913 (Scotlandl
MATERNAL HEALTH AFRICA SCIO
(FORMERLY TRAC TRUST SCIO)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

MATERNAL HEALTH AFRICA SCIO
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Charlty number
SC051913
Principal address
Indopondgnt gxamlngr
Azels
37 Albyn Place
Aberdeen
United Kingdom
AB101JB

MATERNAL HEALTH AFRICA SCIO
CONTENTS
Page
Trustees, report
Stslemenl of trustees. responsibilities
Independent examinerfs report
Statement of financial activities
Balance sheet
10
Notes lo the financial statements

MATERNAL HEALTH AFRICA SCIO
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
The trustees present their annual report and financial statements for the year ended 31 August 2024.
The SCIO changed legal name lo Maternal Health Africa SCIO from TRAC Trust SCIO effective 2 May 2024.
The financial statements have been prepared in accordance with the accounting policies set out In note 1 to the
financi81 slalements and comply with the charity's constitution, the Charities and Trustee Investment Iseotlandl Act
2005. the Charities Accounts (Scollandl Regulations 2006 las amended) and "Accounting and Reporting by
Charities.. Stslemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with
the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January
2019}.
ObJKtlvg$ and actlvlllgs
The Charity was established as a charitable organisation lo support the following charitable purposes and, wilhoul
prejudice lo the foregoing generality, provide information, education, facilities and services lo those across the
world, Whe￿ there Is a need, in order lo improve the health andlor standards of living of those who live there". 1.1.
the advancement of health," 1.2. the saving of lives", 1.3. the relief of those in need by reason of age, ilkhèallh,
disability, financial hardship or other disadvantage., 1.4. the advancement of citEenship or community development.,
1.5. the prevention or relief of poverty., 1.6. the advan¢ement of environmental prole¢lion or improvement.. 1.7. the
advancement of education., 1.8. the provision of recreational facilities. or the organisation of recreational activities
with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily
intended,. 1.9. the advancement of human rights, conflict resolution or reconciliation,. 1.10. the promotion of religious
or racial harmony., and 1.11. the promotion of equality and diversity.
Vision and Mission
Our ViSiDn of global matemal equality through lrfe saving and life changing interventions aligns wth the United
Nations, 2030 Sustainable Development Goals ISDGI, which promotes good health and well-being. SDG3's key
tsrgels include reducing maternal mortality and ending preventable deaths of newborns and children. Inspired by
thèse goals, we continue lo be dedicated lo improving healthcare access and outcomes for mothers and babies by.
Llfe Savlng Interventlons
Making immediate and significant improvements lo maternal health outcomes, often where stsndards and
resources are such that being pregnant can be a life-threalening situation for both mother and unborn child.
Life Changing interventions
Raising standards of healthcare and opportunities for women and children, to rnake a sustainable change
through education, empowerment and working within local communities.
Governance and Operational Management
We welcomed three new Board Trustees during the year who bring diverse and invaluable expertise lo our mission..
Claudia Shilumani Ilnlernationall, Claudelle During Isierra Leonel and Alislair Anderson IUKI. Their contributions
strengthen our govemance, enhance strategic planning and provide vital insights into global health equity. financial
management and philanthropi¢ leadership. Collectively, their skills and experience position us well lo deepen our
impact and focus our progress in advancing maternal health outcomes in Sierra Leone and Ethiopia.
TRAC Intemational's investment in funding Maternal Health Africa's pilot initiatives has been crucial in establishing
the charity's operations and organisational structure. However, lo ensure the sustainability and growth of our
mission, we recognise the need to accelerate our funding with external support. 11 requires a blended approach that
includes partnerships wth intemalional agencies, philanthropic giving and foundation grants. To achieve this, we
engaged a full-time fundraiser lo build strategic partnerships, establish and maintain relationships and raise our
profile as we seek to strengthen our ability lo secure the necessary resources to expand and develop our portfolio of
work.
Realignment of Name and Brand
In May 2024. we changed our name from TRAC Trust lo Maternal Heatth Africa SCIO to beller reflect the heart of
our work, making il instantly clear who we are and what we sland for. This change helps us sland out and be easily
recognised, ensuring our mission resonates more powerfully with supporters and partners. Alongside our new
name, we launched a refreshed brand and website Ihlt s.Ilmaternalhealthalrica.or
11 to share our story. amplify our
impact and connect more effectively ¥Mth those who share our vision.

MATERNAL HEALTH AFRICA SCIO
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Achievements and perforniance
Slerra Leone
Overview
Sierra Leone continues to fa￿ critical matemal health challenges, wth one of the highest maternal mortality rates
globally-717 deaths per 100,000 live births as reported by the World Heaf(h Organisation IVNOI in 2023.
Matemal Health Africa addresses these challenges through a dual approach".
Slrenglhening existing government healthcare systems
Reaching the most hard-to-reach, rural communities
Strfyngthenlng Hgallh¢arg Systems
We recognise that collaboration is essential lo improving access to maternal healthcare and achieving better
outcomes for mothers and babies. As an implementation partner, we actively contribute to health system
slrenglhening by facilitating practical, on-site medical residency programmes in government faalilies. These
programmes provide "hands-on" training for medical and nursing teams, empowering them lo deliver high-quality
care In basic, Iow-lech environments.
From 1 November to 21 December 2023. we undertook a pilot programme with the Ministry of Health and
Sanitslion's District Health Management Team IDHMTI al Walerfoo Hospital in the Western Area Rural dislri¢t. Our
aim was lo support and strengthen the government healthcare facility through the provision of maternity services
and training the in-house dinical team. By working together, our efforts helped improve care quality, make better
use of resources and build the skills of the in-house team. This approach meant improved patient outCDmes
including the introduction of caesarean deliveries that were not previously available, ServI￿S became more efficient
and importantly saw a significant reduction in referrals to the Princess Christian Maternity Hospital IPCMHI,
Freetown".
Residency
1.11.23-21.12.23
ervice prior to
esldency
Referrals to other facilities
otal no of deliveries durin
aesarean deliveries
naecolo
ical sur
eries
perative vaginal delive
Elective Obslelrics and
ultrasound scanning
enior consullalions
560/0 redLJCtion
residen
Oct 23
43
ot offered
ol offered
ot offered
Forceps
naecolo
ical case
Undertaken
Undertaken
ot offered
ot offered
We deeply value the work that was accomplished and we remain committed lo continuing our collaboration with the
DHMT and introducing efficiencies, training and best practice to further sites in the future.

MATERNAL HEALTH AFRICA SCIO
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Reaching the most hard-to-reach, rural communities
According lo the Sierra Leone Demographic & Health Survey 2019, many mothers, particularly in rur81 areas, lack
access lo ultrasound scans. The World Health Oiganisalion IWHOI recommends a scan by 24 weeks to prttvenl
maternal and newbom complications, including mortality. Through epidemiological research, we identified Bombali
Dislrict-sierra Leone's second largest, with a population of around 606,000 Isource. 2015 Sierra Leone National
Census) and predominantly rural
as the on-going focus for our unique predictive and preventslive scanning
programme.
Bombali fa￿S significant maternal and child health challenges, induding limited aC￿sS to prenatal care and high
mortality rates. During the rainy season IMay-Novemberl, flooding and impassable roads also hinder access ID
care. Thanks lo significant funding from the Paterson Logan Trust, we weie able lo purchase two al￿terraIn Land
Cruisers, which have proven crucial in overcoming these practical, logistical challenges and ensuring we can reach
mothers in even the most remote areas.
Our current setup is a mobile ultrasound dini¢ run by our Obstetri¢ Clinical Officer IOCOI, offering crucial prenatal
imaging services and predictive maternal services to potentially high-risk mothers. Through our interventions,
significant improvements have been made in matemal healthcare. Wth our Coverage extending to 13 Peripheral
Health Units IPHUS), we reached 2,589 women, including 687 pregnant mothers who were followed up after
potential complications were detected during ultrasounds, ensuring timely medical inletvenlions. Additionally, our 14
community education sessions have raised awareness of sexual and ieproduclive health services, while 112
womèn have bttnefiled from our family planning services, empowering them to lake Control of their reproductive
health. Furthemore, our focus on training and empowering local healthcare providers has resulted in equipping four
midwives in Kalangba, Rokunla, Kamabai, and Kagbaneh, lo perform basic obstetric ultrasound.
The growing demand for our services highlights the urgent need for additional support. Our plan is to expand our
team by recruiting a Physician's Assistant IPAI and a driver. The PA will work alongside the OCO to enhan￿ clinical
capacity, while the driver wll ensure reliable Iransportalion and relieve the physical pressures on the OCOIPA to be
absolutely focu5sed on patient care. Slrenglhening our cole team will enable us lo provide more comprehensivè
care and ktter manage the increasing patient load.
We aim to achieve full district Coverage in Bombali's remaining 53 PHUS with three mobile teams, each consisting
of an OCO, PA and driver, as funding permits. In due course we intend to replicate this model in further districts,
thereby creating a sustainable and efficient pathway for consistent maternal care across Sierra Leone.
Ethiopia
Overview
Over the past year, we have established a new matemal and child health cenler in Tigray's eapilal, Mekelle and
continued lo strengthen local healthcare systems and engaging in capacity-building outreach Initiatives. These
efforts have led lo measurable improvements in access lo quality maternal and reproductive heallh¢are, as well as
enhanced ¢ommunily awareness and involvement.
RecTOR Project IRecovery Through Outreach)
This project aimed lo bridge the gap in specialist maternity and surgical care in remote regions of Tigray, notably at
Samre and Atsbi Primary Hospitals. Both areas historically suffered from high matemal mortality rates and lacked
reliable Iransportalion and referral pathways, exaceibaled by the re￿llt conflict.
At Samre Primary Hospital Isouthwestem Tigray), poor road infrastructure and the non-availabilily of ambulances
due lo ongoing conflicts severely hindered patient referrals. Deploying specialist doctors to the facility meant we
could bring comprehensive obslelric and surgical services directly to the community. This removed referral-
asso¢iated costs and travel burdens for families. Earfy dele¢lion and management of complications by our on-site
specialists meant no maternal deaths were recorded during the project's lifecycle, marking a significant
improvement in maternal health outcomes.

MATERNAL HEALTH AFRICA SCIO
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
In Northeastem Tigray, Alsbi Primary Hospital faces similar challenges to Samre. The road infrastructure is poor and
surgical and obslelric services were virtually non-exislenl before our inlervenlion. Through the team's expertise,
thèse units have now reopened delivering comprehensive care including life saving procedures eg caesarean
deliveries that were not p￿vioUSlY possible.
As the data below demonslrales, between July 2022 and August 2024 our lean, yel highly motivated team,
achieved transformative outcomes in restoring essential healthcare services to these marginalised areas.
otal patients seen
In-palienl
ulpatienl
ultrasound
aesarean delive
perative vaginal delivery
ynaecological surgery
ompressive abortion care
Near missllrfe savin
intervention
17,739
,944
12,795
12,557
199
81
354
173
March 8 Maternal and Chlld Health IMCHI C&nt9r, Mèkelle, Tlgray
The Center. named after the UN'S International Women's Day, was established with the primary objective of
reducing preventable maternal and perinatal deaths by offering tailored. life-saving care to marginalised women.
This includes teenage mothers, single expectant mothers, displaced and destitute women, those suffering from
obslelric trauma or fistula, and women with physical or mentsl disabilities.
The Cenler has made significant strides since il opened on 1 April 2024, providing comprehensive malernily, sexual
and reproductive health services".
March 8 MCH Center
Case SuM￿r¥ Report 11 April Isl- August 31sl, 2024
Total Registered
560
620
1,232
33
75
Additionally, outreach and training programmes have been Instigated for health extension workers and community
womèn leaders, aimed at promoting safe motherhood practices. We have also signed a Memorandum of
Understsnding with the Vvomen Association of Tigray, which identifies women based on their economic and social
backgrounds and facililales their access lo services al the Cenler. This partnership underscores our commitment lo
fostering community involvement and sustainable local engagement.

MATERNAL HEALTH AFRICA SCIO
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
The impact of the March 8 MCH Cenler has been profound, with a notable increase in anlenalal care attendance
and safe deliveries. Vulnerable women now have better access lo psychosocial support, counselling and follow-up
care. Additionally, the Cenler has contributed lo heightened community awa￿ne$S of sexual and reproductive
health rights and services.
Sustalnable Capaclty-bulldlng In local communltlg$
Beyond the Center itself. other notable activities have supported its mission. The team organised and supported
outreach programmes, selecting physicians to provide specialised services in remote sellings. This initiative not
only delivered essential care but also emphasised knowledge transfer, mentorship and sustainable capacity-building
in local communities.
Implementation Partnership
Another milestone achievement initiated is the enhancement of Ayder Hospital's radiology department.
Collaborating with the Gemian Embassy and the hospital administration, we are managing the implemenlalion of
significant upgrades. Acting as the implementing partner. the proje¢t reflects the Embassy's preference not lo fund
government institutions diredy. This collaboration not only improves health¢are servi￿$ but also enhances
Maternal Health Africa's visibility and credibility, receiving positive recognition on local radio and television.
Summary
Over the past year, our diverse and emerging programmes have demonstrated the critical role Maternal Health
Africa plays in improving maternal and child health outcomes across Sierra Leone and Ethiopia. Through life-saving
interventions, slrenglhened healthcare systems and community education on maternal and sexual heaf(h, we are
creating lasting change.
At Matemal Health Africa, we believe il lakes a village lo uphold humanity, dignity and equity in maternal healthcare.
The expertise of our medical team, the dedication of our support staff and the generosity of supporters have all
united lo create a brighter ftjlure.
On behalf of the Board, I record my heartlelt thanks to everyone who has supported our mission wth cornpassion
and commitment over the past year.
Financial raview
During the period, the Charity received donations and legacies tolalling £484,031 and incurred costs in relation lo
ongoing charitable activities lotalling £331,154. The net suiplus for the period ended 31 August 2024 was £149,260.
Reserves Pollcy
Maternal Health Afri¢a's inaugural year has seen the successful launch of numerous projects and initiatives. all
made possible through initial funding from ￿ As we chart our Course ahead. it is crucial that we establish
a reserves policy that not only safeguards the financial stability of our current endeavours but also supports our
potential lo expand our impact and outreach.
Our reserves strategy therefore encompasses two objectives.. fortifying the organisalion against unforeseen
challenges and maintaining operations during pèriods of funding uncertainly. Our aim is lo accumulate unrestricted
reserves equivalent to 3-6 months of our annual operating expenses wlh the funds being held in cash.
As we seek a reliable. mixed funding base and commit a pO￿.on of our annLJal revenue lo accumulating a reserve,
remainsfully committed to ensuring the viability of the organisation in the early stages of its
development.
11 is the policy of the charity that unreslricled funds which have not been designated for a specifi¢ use should be
maintained at a level equivalent lo be￿een three and six month's expenditure. The trustees consider that reserves
al this level ￿ll11 ensure that, in the event of a significant drop in funding, they will be able to continue the charity's
current activities while consideration is given lo ways in which additional funds may be raised. This level of reserves
has been maintained throughout the year.

MATERNAL HEALTH AFRICA SCIO
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
structure. governance and management
Maternal Health Africa SCIO is a Charity which is govemed by it's Consliliution which was established in 2022.11 is
a recognised Scottish Charitsble Incorporated Organisation ISCIOI registered with the Scottish Charity Register
SC051913.
Trustees are appointed in accordance with the charity constitution.
None of the trustees has any beneficial interest in the charity.
If the organisalion Is lo be wound up or dissolved, the winding-up or dissolution process will be carried out in
accordance with the procedures sel out under the Charities and Trustee Investment (Scollandl Act 2005. Any
surplus assets available lo the organisalion immediately preceding its winding up or dissolution musl be used for
one or more of the purposes of the organisalion as set out in this Conslitulion.
The trustees, report was approved by the Board of Trustees.
Trustee
7 January 2025

MATERNAL HEALTH AFRICA SCIO
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 AUGUST 2024
The Iruslees are responsible for preparing the Trustees, Report and the financial statements in accordan￿ with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Pradicel.
The law applicable lo charities in Scotland requires the Iruslees lo prepare financial statements for each financial
year which give a true and fair view of the state of affairs of the charity and of the incoming resources and
application of resoLJr¢es of the charity for that year.
In preparing these financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently",
observe the methods and principles in the Charities SORP",
make judgements and eslimales that are reasonable and prudent.,
slate whether applicable accounting standards have been followed, subject lo any material departures disclosed
and explained in the financial statements,. and
prepare the financial slalements on the going concern basis unless il is inappropriate lo presume that the charity
will continue in operation.
The trustees are responsible for keeping sufficient ac¢ounling records that disclose with reasonable accuracy at any
time the fi'nancial position of the ¢harity and enable them to ensure that the financial statements Comply Mrith the
Charities and Trustee Investment (Scotlandl Act 2005, the Charities Accounts (Scotlandl Regulations 2006 las
amended) and the provisions of the trust deed. They 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.

MATERNAL HEALTH AFRICA SCIO
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF MATERNAL HEALTH AFRICA SCIO
I report on the financial slalements of the charity for the year ended 31 August 2024, which are set out on pages
91017.
Respective responsibilities of trustees and examiner
The ¢harily's Iruslees are responsible for the preparation of the financial stslemenls in accordance with the terms
of the Charities and Trustee Investments (Scollandl Act 2005 and the Charities Accounts (Scollandl Regulations
2006. The charity's trustees consider that the audit requirement of Regulation 1011llal to Icl of the 2006
Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required
under section 4411 Ilcl of the Act and lo state whether particular matters have come lo my attention.
Basis of independent examinerfs statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An
examination in¢ludes a review of the accounting records kept by the charity and a Comparison of the financial
statements presented with those records. It also indudes consideration of any unusual items or disclosures in the
financial statements, and seeks explanations from the trustees concerning any such matters. The procedures
undertaken do not provide all the evidence that would be required in an audit and consequently I do not express
an audit opinion on the view given by the financial slatemenls.
Independent examinerfs ststement
Your allenlion is drawn lo the fact that the charity has prepared financial slalements in accordance wth
Accounting and reporting by Charities preparing their accounts in accordance wlh the Financial Reporting
Stsndard applicable in the UK and Republic of Ireland IFRS 1021 in preference to the Accounting and Reporting
by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant
regulations but has now been withdrawn.
l understand that this has been done in order for the financial statements lo provide a true and fair view in
accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1
January 2015.
In connection with my examination, no other matter ex￿pt that referred lo in the previous paragraph has come to
my attention".
lal which gives me reasonable cause lo believe that in any material respect the requirements..
to keep accounting records in accordance wth section 44111 lal of the 2005 Act and Regulation 4 of
the 2006 Accounts Regulations," and
{iil to prepare financial ststemenls which accord with the a¢￿UntIng records and comply wlh Regulation
8 of the 2006 A¢¢ounls Regulations..
have not been met or
Ibl lo which, in my opinion, attention should be drawn in order lo enable a proper understanding of the
financial statements to be reached.
On behalf of Azels (Chartered Accountanlsl
37 Albyn Pla
Aberdeen
A810 1JB
United Kingdom
Dated.. 7 January 2025

MATERNAL HEALTH AFRICA SCIO
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2024
Unrestrlcted Restrfcted
funds
funds
2024
2024
Total Unrestrlcted
funds
2023
2024
Notes
Income and endowments from:
Donations legacies
Other income
466,482
17,569
484,031
18
223,619
100
Total Income
466,480
17,569
484.049
223,719
Ex
enditure on-
Charitable activities
331,154
331.154
192,458
Net income for the yearl
Net incoming resources
135,326
17,569
152,895
31,261
Other recognised gains and losses
Other gains or losses
13,6351
13.635}
Net movement in funds
131,691
17,569
149,260
31,261
Fund balances al 1 September 2023
31,261
31,261
Fund balances at 31 August 2024
162,952
17,569
180,521
31,261
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.

MATERNAL HEALTH AFRICA SCIO
BALANCE SHEET
ASAT31 AUGUST2024
2024
2023
Notes
Flxed assets
Tangible assets
10
173,287
42,764
Curr&nt assets
Debtors
Cash at bank and in hand
11
4,403
21,299
6,172
7,299
25,702
13,471
Credltors: amounts falllng due wlthln
one year
12
118,4681
124,9741
Net current asselsllliabililiesl
7,234
{11,5031
Total assets less current liabilities
180,521
31,261
Income funds
Restricted funds
Unrestricted funds
13
17,589
162,952
31,261
180,521
31,261
Thts fir2P.C1218la+tsmap.ts wera a
proved by the Trustees on 7 January 2025
Trustee
10-

MATERNAL HEALTH AFRICA SCIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting policies
1.1 Accounting convention
The financial statements have been prepared in accordance wth the charity's constitution, the Charities and
Trustee Investment (Scollandl Act 2005, the Charities Accounts Iscotlandl Regulations 2006 las amended),
FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. I'FRS 102.1 and
the Charities SORP 'Accounting and Reporting by Charities.. Statement of Recommended practi￿ applicable
to charities preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK
and Republic Df Ireland IFRS 1021" leffective 1 January 20191.
The charity has tsken advantage of the provisions in the SORP for charities not to prepare a Statement of
Cash Flows.
The financial statements are prepared in slerting, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded lo the nearest £.
1.2 Going concern
Al the lime of approving the financial stslemenls, the trustees have a reasonable expectation that the charity
has adequate resour￿$ lo continue in operational existen￿ for the foreseeable future. Thus the trustees
conty'nue to adopt the going concern basis of accounting in preparing the financial ststemenls.
1.3 Charitable funds
Unrestricted funds are available for use al the discretion of the trustees in furtherance of their charitable
objectives.
Restricted fijnds are subject to speafic conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the finanaal statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance condrftions require deferral of the amount. Income lax recoverable in
relation lo donations recèivèd under GiftAid or deeds of covenant is recognised at the lime of the donation.
Legacies are recognised on receipt or othenNise if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
Assets for distribution are recognised only when distributed. Assets given for use by the charity are
recognised when receivable. Stocks of undistributed donated goods are not valued for balance sheet
purposes.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit lo a
third paty, Il is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each artivily are made up of the lolal of direct costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not allribulable lo a single activity are apportioned between those activities on a basis
consistent with the use of resour￿5. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.

MATERNAL HEALTH AFRICA SCIO
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 AUGUST 2024
Accountlng pollcles
Icontlnuedl
1.6 Tanglble flxed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impaimient losses.
Depreciation is re¢ognised so as to write off the Cost or valuation of assets less their residual values over their
useful lives on the following bases".
Leasehold land and buildings
Fixtures and fittings
Computers
Motor vehides
150
150/0
20Q
The gain or loss arising on the dispos81 of an asset is deteminèd as the difference between the sale proceeds
and the Carrying value of the asset, and is recognised in the slalement of finanaal a¢tivib"es.
1.7 Impairment of fixed assets
Al each reporting end date, the charity reviews the carrying amounts of ils tangible assets to determine
whether there Is any indication that those assets have suffered an Impairment loss. If any such Indication
exists, the recoverable amount of the asset is eslimaled in order lo detem)ine the exlenl of the impaimenl
loss lif any).
1.8 Cash and cash equlvalants
Cash and cash equivalents indude cash in hand, det)osits held al call wth banks, other short-lerm liquid
investments with original malurilies of three months or less, and bank overdrafts. Bank overdiafts are shown
wthin borrowings in current Iiabililies.
1.9 Financial instruments
The charty has elected to apply the provisions of Section 11 '8asic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its finanaal instrLJments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party lo the
contractual provisions of the inslrumenl.
Financial assets and liabilities are offset, wrth the net amounts presented In the financial slatemenls, when
there is a legally enforceable right to sel off the recognised amounts and there is an intention to settle on a nel
basis or lo realise the asset and setue the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balan¢es, are inity'ally measured al
transaction price including transaction costs and are subsequently carried at am0￿Sed cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted al a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
12-

MATERNAL HEALTH AFRICA SCIO
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 AUGUST 2024
Accountlng pollcles
Icontlnuedl
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constilules a financing transaction, where the debt instrument is measured al the present
value of the future payments discounted at a market rate of Interest. Financial Iiabililies classified as payable
thin one year are not amortised.
Debt instruments are subsequently carried al amortised cost, using the effective interest rale method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as CLJrrent liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequenuy measured al amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derècognised when the charity's eonlractual oblig8tions expire or are discharged or
cancelled.
1.10 Taxation
The charity is exempl from lax on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied lo ils charitable objects.
Crltlcal accountlng estlmates and Judgements
In the application of the charity's accounting policies, the Iruslees a￿ required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
Sour￿$. The eslimales and associated assumptions are based on historical experience and other factors that
are ¢onsidered to be relevant. Actual results may differ from these eslimales.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
eslimales are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Donations and legacies
Unrestricted Restricted
funds
funds
Total Unrestricted
funds
2024
2024
2024
2023
Donations and gifts
Donated gc)ods and services
451,678
14,784
17,569
469,247
14,784
210,641
12,978
466.462
17.569
484.031
223,619
13-

MATERNAL HEALTH AFRICA SCIO
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 AUGUST 2024
Other income
Unrestricted Unrestricted
funds
funds
2024
2023
Other inwme
100
Charltsble adlvltlgs
Charltsble Charltabl&
Expendlture Expendltur
2024
2023
Medical consullanls
Travel and subsistsnce
Maternal wellbeing
Medical supplies
Rentsl of property
Repairs and mainlenan¢e
191,757
30,508
661
5,155
16,384
2,110
646
10,334
27,893
3,876
3,450
12,154
19,482
1,018
386
134,262
14.899
623
2,804
11,591
625
105
8,564
4,854
Motor expenses
Professional services
Advertising and website costs
Bank charges
Carriage costs
Depreciation
Telephone and computer costs
Sundry expense
2,249
3,133
2,727
922
325,814
187,358
Share of governance costs (see note 61
5,340
5,100
331,154
192,458
14-

MATERNAL HEALTH AFRICA SCIO
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 AUGUST 2024
Support costs
Support Govemance
costs
costs
2024
2023
Independent Examination
5,340
5,340
5,100
5,340
5,340
5,100
Analysed be￿een
Charrtable activits.es
5,340
5,340
5,100
Trustees
None of the trustees {or any persons connected wlh them) received any remuneration or benefits from the
charity during the year.
Employees
The average monthly number of ernployees during the year was..
2024
Number
2023
Number
Total
There were no employees whose annual remuneration was more than £60,000.
Other gains or losses
Unrestricted
funds
Total
2024
2023
Foreign exchange gains
3,635
15-

MATERNAL HEALTH AFRICA SCIO
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 AUGUST 2024
10 Tangible fixed assets
Leasehold Fixtur8s and
land and
fitting5
building$
Computers Motor vehicles
Total
Cost
At 1 September 2023
Additions
16,780
4,151
15,733
31,867
12,978
108,955
45,491
150,006
5,033
Al 31 August 2024
20,931
47,600
5,033
121,933
195,497
Depreciation and impairnient
Al 1 September 2023
Depreryalion charged in the year
303
851
694
4,327
1,730
13,965
2,727
19,483
340
Al 31 August 2024
1,154
5,021
340
15,695
22,210
Carrying amount
Al 31 August 2024
19,777
42,579
4,693
1 [￿,238
173,287
Al 31 August 2023
16,477
15,039
11,248
42,764
11
Debtors
2024
2023
Amounts falling due within one year-
Other debtors
Prepayments and accrued income
2,577
1,826
4,620
1,552
4,403
6,172
12 Credltors: amounts falllng due wlthln one year
2024
2023
Other creditors
Accruals and deferred income
6,167
12.301
19,549
5,425
18,468
24,974
16-

MATERNAL HEALTH AFRICA SCIO
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 AUGUST 2024
13 Restricted funds
The income funds of the charity include restricted fvnds comprising the followng unexpended balances of
donations and grants held on trust for specAfic purposes".
Movement
in funds
Incoming
resources
Balance at
I September
2023
Balance at
31 August
2024
The Federal Republic of Gemiany in Ethiopia
17,569
17,569
14 Analysis of net assets between funds
Unrestrlcted Restrlcted
funds
funds
2024
2024
Total Unrestrlcted
funds
2023
2024
Fund balances a131 August 2024 are represented
by..
Tangible assets
Current assetsllliabililiesl
173,287
110.3351
173,287
7.234
42,764
{11.5031
17.569
162,952
17,569
180,521
31,261
15 Related party transactions
During the period, TRAC International Group, was a significant donor lo the Charity. Directors of TRAC
Intemalional Limited are also Trustees of Maternal Health Africa SCIO during the period. During the period
TRAC International Group donated funds of £351,52312023- £210,469) and assets of £O12023- £12,978).
As al 31 August 2024
12023- £4,550). During the perioi
the owner of TRAC International Limited, was due the Charity £2,175
donated funds of £012023 - £1721.
17-