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← Central Africa's Rights & AIDS (Cara) Society

2022-03-31-accounts

CARA Promoting Justice, Health, Education & Social Development 18 – 22 Ashwin Street, Dalston, London E8 3DL

Tel: +44 (0) 844 478 0015 Mob: +44 (0) 795 695 2645 Fax: +44 (0) 872 115 8436 E-mail: info@cara-online.org Website: www.cara-online.org

Central Africa’s Rights & AIDS (CARA) Society (A Company Limited by Guarantee)

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

Charity Registration No. 1135610

Company Registration No. 06673504 (England and Wales)

Company No. 06673504 - Charity No. 1135610 - HMRC No.: XT12788 OISC No. N200500010 – ICO No. : Z154587X - Debt Counselling Group Licence No. G900014

Supported by

Central Africa’s Rights & AIDS (CARA) Society (A company limited by Guarantee)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees: Mr Abdilahi Dahir NUR, DIPSW BA (Hon's) LLM – Director Mr Nduli Marcel MBUIMA – Director Mr Jean-Louis NGAMUNA-TAMPA, BSc (Hon’s) – Director Ms Constantine Wayinu Emily NGAMUKWHUOM – Director Secretary: Ms Almonda Bumi COLE, BA (Hon’s)

Charity Number: 1135610 Company Number: 06673504

Registered Office: 18 - 22 Ashwin Street Dalston Hackney London United Kingdom E8 3DL

Bankers: HSBC Bank PLC 312 Seven Sisters Road Finsbury Park London N4 2AW

1CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A company limited by Guarantee)

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

TABLE OF CONTENTS

Trustees’ Report………………………………………………….……………………… 1 - 7
Independent Examiner’s Report…..…………..….……………………………………… 8
Statement of Financial Activities………………...………………………….…………… 9
Balance Sheet……………………………………...…………………………..………… 10
Notes to Accounts ……………..…………………....…………………………………..... 11 - 14

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A company limited by Guarantee)

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

REPORT OF THE TRUSTEES

DIRECTORS’ REPORT FOR THE YEAR ENDED 31[ST] MARCH 2022

The Trustees, who are also the Directors of the charity, have pleasure in submitting their report and audited accounts for the year ended 31 March 2022 under the Companies Act 2006, together with the audited financial statements for that year. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association 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 (FRS102) (second edition effective 1 January 2019).

This document is a summary of our activities and finances from April 1[st] 2021 to March 31[st] 2022.

REFERENCE AND ADMINISTRATIVE I NFORMATION

CARA is a charitable company limited by guarantee, incorporated as a company on 14 August 2008.

The company was established under a Memorandum of Association which established the objects and the powers of the charitable company and is governed under its Articles of Association.

CARA is a registered charity (number 1135610) and is constituted as a company limited by guarantee (number 06673504). Its objects, powers and other constitutional matters are set out in its Memorandum and Articles of Association.

Registered office: CARA, 18 - 22 Ashwin Street, Dalston, Hackney, London E8 3DL.

Directors

The directors of the company are its trustees for the purpose of charity law but throughout thi report are collectively referred to as the directors. The directors serving during the year an since the year end were as follows:

Trustees: Mr Nduli Marcel MBUIMA – Director Mr Abdilahi Dahir NUR, DIPSW BA (Hon's) LLM – Director

Ms Constantine Wayinu Emily NGAMUKWHUOM – Director Mr Jean-Louis NGAMUNA-TAMPA, BSc (Hon’s) – Director

Secretary: Ms Almonda Bumi COLE, BA (Hon’s)

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational Structure

The Board of Trustees administers the charity. The board meets quarterly.

It is the Board's duty to:

'• Establish the guiding principles and policies for the organisation (through the decision-making process outlined below).

• To delegate responsibility and authority to those who are responsible for enacting the principles and policies (e.g. the Trustees).

Page 1 of 15

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A company limited by Guarantee)

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

The Board of Trustees delegates the day-to-day management to the CEO. Individual areas of law practiced are supervised by suitably qualified members of staff.

Governing Document

CARA is a charitable company limited by guarantee, incorporated as a company on 14 August 2008 and registered as a Charity on 21 April 2010.

The company was established under a Memorandum of Association which established the objects and the powers of the charitable company and is governed under its Articles of Association.

Recruitment and appointment of new trustees

The Directors as charity trustees have control of the charity and its property and funds.

New Trustees are recruited via the Annual General Meeting. Induction and training of board members takes place during the Board of Trustees’ meetings. They undergo an orientation day to brief them on the legal obligations under charity and company law, the constitutional documents, decision making processes, business planning and financial procedures and performance.

We review our recruitment of Trustees regularly and in selecting new Trustees, we seek to identify people with the relevant experience for this role who also have a personal interest in the work of CARA. They must be willing to volunteer in sharing the day to day responsibility for the effective running of our charity.

The Trustees are satisfied that governance systems are in place, or arrangements are in hand, to manage CARA’s risk exposure. In particular appropriate insurance cover and policies are in place, and finances of the charity are kept under constant close review.

Governance & Management of the Company

Responsible governance of the company is exercised through the Board of Trustees who are all directors of the company ('the Board'). The Board is made up of independent lay members who are responsible for the conduct of the charity and for ensuring that it satisfies all legal and contractual obligations. The directors are volunteers and are not remunerated for their time.

The Board is responsible for setting the strategic direction of the company and is ultimately accountable for how effectively the company meets the defined aims through direct charitable activity. The Board employs executive, administrative and operational staff to engage in activities related to governance as defined by SORP (FRS102) such as strategic planning and direct charitable activities such as advice services to service users.

The Board meets at least four times a year. The Board delegates day to day responsibility to the Chief Executive who is required to attend Board meetings and to report on all operational and financial matters including staff matters and service delivery.

Under the Memorandum and Articles of Association of the charitable company the Trustees are empowered to take such steps as are necessary to achieve the charitable company's objectives and

Page 2 of 15

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A company limited by Guarantee)

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

make appropriate arrangements for the sound management of its business. Management responsibilities are delegated by the Trustees of the charity in order to executive its management.

OBJECTS AND ACTIVITIES

Objectives and aims

The charity's principal objective and activity is to provide pro-bono legal advice and assistance to our members of the UK-wide. Its fundamental aims are to provide free legal advice and representation for the people who live or work in the UK and Africa.

This will be achieved by:

The principal charitable Activities

The principal charitable activity of CARA is in seeking to meet the above aims. We deliver our services through our office in London.

Summary of the main activities & achievements

During the year CARA remained near its full capacity with activities supporting all of our target groups like adult individuals, children, families and older members to whom we distributed free vouchers, free foods, free hand sanitizers (hand hygiene gel), free goods such as household cleaning detergents and products, free condoms and sexual health leaflets and materials, and we have also helped many homeless people to find accommodation as well as provided other care and support services.

CARA has successfully helped and assisted over 560 refugees and their families. We have also assisted over 730 people in the community by providing them with goods from obtained from the In-Kind Direct, Giving World and other donors. In addition, over 1660 members of our community were assisted in matters concerning housing, welfare benefit, ICT, debt advice, immigration, translation, interpretation, CV writing and back to work training and also Life in the UK Test and Trinity College London’s GESE Grade 5 (B1) exam for Indefinite Leave to Remain or ILR/Residency/Settlement or British Citizenship purposes.

REVIEW OF ACHIEVEMENTS AND PERFORMANCE

CARA provided free foods, food vouchers, PPE equipments, legal advice and representation in housing, employment, community care, asylum and immigration, public law, debt and welfare benefits.

As a result of the current cost of living crisis, CARA has been struggling financially in order to provide its legal advice and other charitable services to clients, especially those referred by other local advice agencies because we are still an unfunded charity. We were able to run a number of projects for our local members, including those experiencing difficulties with debt and those

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CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A company limited by Guarantee)

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

affected by the cuts to welfare benefits provision and those needing assistance with immigration and employment rights law.

We distributed free condoms and sexual health leaflets and also assisted members of the public with free foods and free goods obtained from In-Kind Direct, Giving World and other donors.

FINANCIAL REVIEW

CARA’s principal activities are the provision of a range of life-changing services to underprivileged communities living in the UK-wide and, especially, those who come from socially deprived areas. As such, and because of lack of grant at local or national level, we rely on our members and the generosity of members of the public to continue coming in aid of those in need of our services in the UK and Africa. As previously described in this report, CARA has made an excellent progress against most of its objectives for the year. We have provided our charity’s service users with services that meet their needs, wishes and wants during this challenging period of the Covid-19 pandemic. We are currently exploring ways to review our business plans as well as new fundraising strategies to enable us to continue with our services. And although the financial position of the charity is not better than anticipated, we are grateful to our funders, donors and other stakeholders – notably Come Correct (or CCard) Scheme, Brook, the Community African Network (CAN), Mrs Amanda Levete, the Hackney African Forum (HaAFO), Awards for All, Hackney Councils, Hackney PCT, Hackney Business Link, Middlesex Legal Centre, CASA UK, AdviceUK and OISC for their contributions and invaluable input for our charity’s development.

Please note that o ur charity’s total income for the year was up to £195,679 from £92,872 for last year (2021) while total expenditure for the year was also up to £189,821 compared to £137,802 for the previous year (2021), which means that CARA had a surplus during the year of £5,858 (2021 - £44,930 deficit). A total of £195,679 unrestricted income was received during the year from donations from the general members of the public. Free reserves (that is, funds which are neither restricted nor designated) increased from a deficit of £42,157 to a deficit of £36,299 at 31 March 2022. Apart from the loan, our charity’s major source of income received during the year came from online donations from members of the public.

CARA is in the process of restructuring its services and its finances to create a more sustainable model.

PLANS FOR THE FUTURE YEARS

The Trustees believe that the Charity should look for sound financial donors who would help to improve its income for the future so that we can be enabled to increase our work in specialist legal advice and assistance in debt, welfare benefit, housing, employment and immigration law where the demand is highest. It continues to develop its existing services further. In 2022, the Charity has embarked on further improvements to its systems and should develop its website with the aim of reducing processes and improving customer service by reducing response times and improving customer information. The aim is to (a) expand both clients and donors base (b) improve clients and donors' accessibility to their accounts (c) increase the use of our own websites’ fundraising platforms for donors to enable us to raise funds for charitable causes and (d) increase the number of individuals and companies using payroll giving as a tax efficient method of making donations. This work could be completed until around 2025 due to the lack of funding.

Going forward raising funds will be a vital, and increasingly important, part of CARA's operations.

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CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A company limited by Guarantee)

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

The Trustees will continue to use its unrestricted reserves for our charitable activities in order to help our service users. Further, we will also continue to provide services in the areas that our charity mainly covers and we are aiming to increase our work in specialist legal advice, in housing, employment and immigration law where the demand is highest.

Hence, raising funds will be a vital, and increasingly important, part of charity’s operations. Due to the current economic crisis and challenges brought by the Covid-19 Pandemic as well as the pressures facing individuals who have been struggling financially in these difficult times, CARA will also need to secure long term funding from public and private bodies as well as other funding bodies. We are currently in the process of expanding our funding strategies, i.e. improving our website so that we can be enabled to raise more donations, as these will ensure that we continue to meet the ever increasing demands on our services. We would campaign in the near future to engage members of the public and encourage them to once again be generous in their support of our charity’s work, as they have previously been. For this reason, CARA is currently in the process of expanding its funding strategies, improving our website so that we can be enabled to raise more donations, as these will ensure that we continue to meet the ever increasing demands on our services. We would campaign in the near future to engage members of the public and encourage them to once again be generous in their support of our charity’s work, as they have previously been.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Trustees (who are also directors for the purpose of company law) are responsible for preparing the Trustees' Report and the Financial Statements in accordance with applicable law and regulations.

Company law requires the Trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards) and applicable law.

Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the charitable company’s net incoming resources for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In determining how amounts are presented within items in the Statement of Financial Activities and the Balance Sheet, the trustees have had regard to the substance of the reported transaction or arrangement, in accordance with generally accepted accounting principles or practice.

Page 5 of 15

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A company limited by Guarantee)

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

STATEMENT OF PUBLIC BENEFIT

CARA provides public benefit as a charity through all the charitable programme areas and activities detailed above. The Trustees have complied with their duty in accordance with the Charities Act 2011 to have due regard to the Charity Commission’s guidance when reviewing the charity’s aims and objectives, approving funding for projects and programmes, and in planning and undertaking current and future activities.

Taking the Charity Commission’s guidance into consideration, the Trustees are satisfied that our public benefit requirements have been met.

RISK MANAGEMENT AND INTERNAL CONTROL

The Charity undertakes periodic reviews for different areas of risk including, insurance cover; health and safety policies in the workplace; working with vulnerable people; financial affairs; personnel practices and information technology. CARA is committed to a policy of identifying, monitoring and managing those risks that might adversely affect the activities in which it is involved. In this context, risk is defined as the uncertainty surrounding events and their outcomes that may have a significant effect, either enhancing or inhibiting, on operational performance, achievement of aims and objectives, and meeting expectations of members and service users.

In relation to these matters, and apart from matters completely outside the Charity’s control, the Trustees consider that the risks to which the Company is subject have been mitigated to a satisfactory level.

The trustees have a risk management strategy which comprises:

• The implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.

This work has identified that financial sustainability is the major financial risk for the charity. A key element in the management of financial risk is a regular review of available and incoming funds.

The Trustees believe that an appropriate review of risks is necessary, risks and controls are identified and classified in terms of their likelihood and impact, and periodically reviewed, and appropriate action is identified to adequately manage the consequences of the risks.

The Trustees have overall responsibility for the charity's systems of internal control that are designed by senior management in order to ensure effective and efficient operations, including financial reporting, and compliance with the laws and regulations. In establishing and reviewing systems of internal control, CARA’s Trustees and senior management have regard to the materiality of relevant risks, the likelihood of loss being incurred and the cost of control.

The Trustees believe that the principal risks identified are loss of charitable status relating from non-compliance with the legislation and poor IT practice, major loss of donations, and the impact of any action coming as a result of discrimination on the grounds of family status, age (older persons), sexual orientation, race, disability, gender identify, sex (harassment, and also pregnancy and breastfeeding) and language (may be connected to ethnic origin, place of origin, race and

Page 6 of 15

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A company limited by Guarantee)

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

ancestry), etc. We always aim to make sure that Measures to reduce these risks are looked into and we all assess these matters regularly.

RELATED PARTIES

No trustees received any payment of money or other material benefit (whether directly or indirectly) from the Charity except for reimbursement of reasonable out of pocket expenses as per our Memorandum and Articles.

RESERVES POLICY

It is the Charity's policy to hold free reserves at a level which can cover up to 6 months expenditure on unrestricted funds not including fixed assets to allow for unseen contingencies.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO INDEPENDENT EXAMINER

Each of the persons who are directors at the time when this report is approved confirms that:

(a) So far as each director is aware, there is no relevant audit information of which the company's auditor is unaware; and

(b) to the best of their knowledge and belief, each director has taken all the steps that ought to have been taken as a director, including making appropriate enquiries of fellow directors and of the company's auditor for that purpose, in order to make themselves aware of any information needed by the company's auditor in connection with preparing its report and to establish that the company's auditor is aware of that information.

INDEPENDENT EXAMINERS

A resolution to re-appoint Global Services Ltd as the company's independent Examiner has been put forward to the forthcoming Annual General Meeting.

The directors have prepared this report in accordance with the special provisions relating to small companies within part 15 of the Companies Act 2006.

The Trustees report was approved by the Board of Trustees.

Mr Jean-Louis NGAMUNA-TAMPA, BSc (Hons) - Chair Dated: 27[th] November 2022

Page 7 of 15

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A Company Limited by Guarantee)

INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 MARCH 2022

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of Company Law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Secretaries and Administrators.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of Independent Examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner's qualified statement

In connection with my examination, no matters have come to my attention:

1. which gives me reasonable cause to believe that in any material respect, the requirements:

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached for the year ended 31 March 2022.

-------------------------------------C. Ndoro, FCCA, ACIS, MBL (unisa) Date: 27th day of November 2022 Globalco Services Limited 65 Bicknoller Road Enfield EN1 3NW

Page 8 of 14

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

Notes
Incoming Resources
From Generated Funds
2
Voluntary Income
Other income
Total Incoming
Resources
Resources Expended
3
Cost of Generating Funds
Cost of generating
voluntary income
Charitable Activities
Governance Costs
Total resources
expended
Net Income (Loss) for
the year
Net movement in funds
Fund balances brought
forward
Balances carried
forward
5		 Unrestricted
Funds
£
195,679
-
195,679
2,892
183,697
3,232
189,821
5,858
(42,157)
(36,299)		 Restricted
Funds
£
-
-
-
-
-
-
-
-

-		 2022
Total
Funds
£
195,679
-
195,679
2,892
183,697
3,232
189,821
5,858

(42,157)
(36,299)		 2021
Total
Funds
£
92,872
-
92,872
2,924
129,305
5,573
137,802
(44,930)
2,773
(42,157)

Page 9 of 14

c￿￿TRAL AFRICA'S R TGHTS & AtDS (CARA) %OCIETY (4 Compt7ny L¥miiedbJ' Gv¢7runi£ÉJ BALAP¥CE SIIEETFOR THE E.N'DED 31.Y4RCH 2022 -Yotes 2022 2021 Fiitd weti Tangiblc fixed assets 1.509 Current aS5cts Cash al battk ID hand 912 517 Creditors: Amounts falling due ￿1th1n one year 200 Net ¢UETent ¥sets 712 317 Creditors: Amounts falling thie afleT one year .18,45 Net &ssets/(li8bililies) (36299) (4115T) Fiinds L'nrestricied fijnds (.16,299) (42,157) (36299) (42,15J The Mmpany is ¢ntitled to exemptiiTrn from audit under S￿li0n 47712) of the Companies A¢t 2006 for the year ended 31 March 2022. I'he mernb¢rs have not required the compaD)' to obtain aD audit of its financial star¢ments for the year ended 3 l m1￿Ch 2022 in accordance with section 46 of thc Compani&s Act 2006. The ilire¢tors a￿kno14,￿LdB¢ Ihrir ￿5}￿OnSibIlI￿. fvr.. (al Ensuring Ihat the comtswy kc¢p5 ac£ounting records ii'hich comply wbih Section 386 of the Cotmpanics Acr 2￿0 and (b) Preparing financial statements which 8 true and fair vicw of the 5tste of arrair5 of the company at the end of each fmatt¢iai ycar and its profit and108s aC￿Ullt for the r]nan¢ial year in ac￿rdanCe with the requirements of S¢¢tton 393 gnd which othenvise comply with the requirements olthe compa￿e5 Act 2(KJ6 relatmg to company Kcounts, so far as applicable to the Comp￿￿,. These occounts h3v¢ been prepared in accordance ￿lIh Ibe priyisions applicable to Compwnies subj¢c¢ to th¢ Small Companies, regimc. ThL financial statemcnls were appm%"ed by the bojrd tsf dI￿101S on Andw e signed oil their behalf by Mr Jean-Luis NGAMUN'A-TAMPA - DitKtor Pa8è 10 of 14

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. Accounting Policies

1.1 Basis of preparation

The accounts have been prepared under the historic cost convention.

The charity has taken advantage of the exemption in Financial Reporting Standard No. 1 from the requirement to produce a cash flow statement on the grounds that it is a small charity.

The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, “Accounting and Reporting by Charities”, issued in March 2005 and the Companies Act 2006.

1.2 Incoming resources

All incoming resources are reflected in the accounts when the company is legally entitled to the income and the amount can be quantified with reasonable accuracy.

1.3 Resources expended

All expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent to the use of the resource.

1.4 Fixed assets and depreciation

Fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost over the useful life of the assets as follows:

Computer equipment – over two years.

1.5 Fund accounting

Unrestricted funds are expendable at the discretion of the directors in furtherance of the objects of the organisation. The fund comprises the accumulated surpluses and deficits of unrestricted income and expenditure.

Page 11 of 14

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (continued)

2. Incoming Resources

. Incoming Resources
Voluntary income
Other income
. Resources expended
Printing
Publishing &
distribution
Publicity
Telephone
Rent & Rates
Accountancy
Stationary & Postage
Travel & subsistence
Medical fees
Condom distribution
Volunteer training &
welfare
Subscriptions
Fees
Bank charges
Advocacy, Advice
counselling
Other administration
costs
Insurance
Depreciation
Hardship alleviation
Foreign
Commonwealth Office
Food distribution
Total resources
expended		 Restricted
Unrestricted
£
£
-
-
195,679
-
-
195,679
Fundraising
Education
HIV/AIDS
Awareness
Advice &
Advocacy
Disability
Awareness
£
£
£
£
£
-
97
145
338
386
-
-
-
-
-
521
1,724
2,386
6,035
6,637
141
283
283
990
990
192
384
384
1,343
1,343
-
-
-
-
-
23
45
45
158
158
65
95
669
620
512
-
-
-
6,190
-
-
-
-
-
-
-
- 18,834 12,556
-
-
-
-
-
-
- 56,358
-
-
-
-
-
-
-
-
-
-
-
-
-
1,686
3,226
3,226 17,001 11,293
-
-
-
-
-
72
144
144
507
507
-
- 23,257
-
-
-
-
-
-
-
192
1,263
1,782
973
446		 Total
2022
Total
2021
£
£
195,679
-
92,872
-
195,679
92,872
Governance
Total 2022
Total 2021
£
£
£
-
966
817
-
-
-
-
17,243
8,511
142
2,829
2,333
192
3,838
1,234
350
350
200
23
452
280
-
1,961
2,747
-
6,190
6,710
-
-
-
-
31,390
20,496
651
651
2,764
-
56,358
18,826
39
39
-
-
-
-
1,540
37,972
35,338
224
224
625
711,445
2,972
-
23,257
28,191
-
-
494
-
4,656
5,264
2,892
63,619
51,095
46,711
22,272		 3.232
189,821
137,802

3. Resources expended

Page 12 of 14

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (continued)

4. Staff costs

The company had no paid staff during the year. The average number of volunteers during the year was 20.

5. Analysis of assets between funds

Cash
Fixed assets
Current liabilities
Long term liabilities
. Funds
Restricted funds
Unrestricted
funds

 Restricted
Unrestricted
£
£
-
912
1,444
-
(200)
-
(38,455)
-
(36,299)
At 31
March
2021
Incoming
Resource
Outgoing
Resources
£
£
£
-
-
-
(42,157)
195,679
(189,821)
(42,157)
195,679
(189,821)
Total
Funds
2022
£
912
1,444
(200)
(38,455)
(36,299)
Transfers
£
-
-
-
Total
Funds
2021
£
517
1,509
(200)
(43,985)
(42,157)
At 31
March
2022
£
-
(36,299)
(36,299)

6. Funds

7. Creditors falling due within one year

Accruals and other
. Creditors falling due after more than one year
Bounce Back Loan		 At 31
March
2022
At 31
March
2021
200
200
At 31
March
2022
At 31
March
2021
38,455
43,985

8. Creditors falling due after more than one year

Page 13 of 14

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (continued)

9. Fixed assets

Office Equipment

ffice Equipment
Cost
At the start of the year
Additions during the year
Disposal in the year
Depreciation
At the start of the year
Charge for the year
Disposal in the year
Net book value 31 March 2022
Net book value 31 March 2021		 2022
£
16,193
1,380
-
17,573
(14,684)

(1,445)
-
(16,129)

1,444
1,509		 2021
£
13,174
3,019
-
16,193
(11,711)
(2,973)
-
(14,684)
1,509
1,463

Page 14 of 14