The trustees present their annual report and financial statements for the year ended 30 April 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
The Foundation for Mother & Child Health UK (FMCH UK) is a registered charity (no. 1117795) and company limited by guarantee that supports programmes to improve the physical and mental health of mothers and children, primarily through partners in Indonesia and India and through UK‑based advocacy and awareness work. It operates with a small, voluntary trustee board and minimal overheads, relying on individual and corporate donors and directing funds to front‑line services and strategic advocacy rather than administration. Most of FMCH UK’s work is advisory in nature, particularly in supporting overseas colleagues to build knowledge and capacity on maternal mental health.
FMCH UK’s main objectives are the advancement of health, the relief of poverty, and the promotion of education for mothers, fathers, and children, especially in low‑resource communities. In the UK, FMCH UK has continued to focus on maternal mental health advocacy. The charity further strengthened its role as a convenor and knowledge‑sharing partner by supporting an international conference on maternal mental health for women in Africa, contributing content, expertise, and networking support to amplify African women’s voices and promote context‑appropriate approaches to perinatal care. This involvement helped connect frontline African practitioners, researchers, and advocates with FMCH’s global experience and resources, embedding maternal mental health more firmly within broader maternal and child health agendas.
Public Benefit
The Trustees have considered the Charity Commission Guidance regarding Public Benefit and are satisfied that the Charity has met the necessary criteria during the year, through the activities described in this document.
The charity is reliant on the trustees who are key volunteers to the organisation. In addition, the trustees would in turn like to record their appreciation to all who have helped in starting to raise funds for the charity and publicising its cause.
By supporting the international African conference, the trustees ensured that FMCH UK’s work underpinned global advocacy efforts to reduce stigma, improve services, and integrate maternal mental health into health systems. FMCH UK also continued to support its sister organisation, FMCH Indonesia, to deliver its programmes. FMCH Indonesia remained particularly focused on raising awareness of maternal mental health in low‑resource communities and encouraging positive mother‑baby bonding. Between January and March 2025, FMCH Indonesia conducted a mini‑research project on maternal mental health among pregnant and breastfeeding mothers in Sumba, East Nusa Tenggara, which provided an important foundation for the development of the BUNDA maternal mental health programme.
The BUNDA programme subsequently contributed to FMCH Indonesia securing a significant grant in December 2025, which will be reported in more detail in the next accounting year.
In India, FMCH continued to perform strongly, focusing on improving maternal and child health during the first 1,000 days of life. In 2025, the charity and its partners expanded programmes including community‑based counselling using digital tools, hospital partnerships for malnutrition screening, pregnancy and breastfeeding classes, maternal mental health films, and workplace projects for women, collectively reaching thousands of families and achieving high healthy‑child “graduation” rates. Financially, income from in‑country donors increased to support these interventions, with spending focused on programme delivery and technology and no significant debts incurred.
Financial Review
For the latest financial year, FMCH UK reported modest income and expenditure consistent with its low‑overhead, grant‑making model. The trustees maintain oversight of financial management, ensure that expenditure aligns with the charity’s purposes, and confirm that FMCH UK continues to provide public benefit through its support to front‑line programmes overseas and its contribution to global maternal mental health advocacy.
The Charity has needed to distribute most of its unrestricted reserves to date for direct charitable purposes leaving an unrestricted balance of £1,495. The funds held at the year end of £1,879 are restricted specifically for work in Jakata and west Timor.
The charitable company is controlled by its governing document, being its Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 1985. Each trustee is also a Member of the charity and in the event of the charity being wound up, the liability of each member is limited.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
When new trustees are required, either to replace an existing trustee or to expand the experience and knowledge represented across the Board, appointment is made upon unanimous decision of the existing Board.
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Foundation for Mother & Child Health (the charity) for the year ended 30 April 2025.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
P Buck FCA. DChA
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Foundation for Mother & Child Health is a private company limited by guarantee incorporated in England and Wales. The registered office is Luham Farm, Edenhall, Penrith, Cumbria, CA11 8TA.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total 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 attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The balance on restricted funds relates wholly to monies awaiting transfer to various projects, which may be summarised as follows :-
- Zimbabwe conference
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used.
There were no disclosable related party transactions during the year (2024 - none).