2023-03-31-accounts

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

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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 2023

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

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Central Africa's Rights & AIDS (CARA) Society (A company limiled by Guarantee) TRUSTEES, 31 MARCH 20 TABLE OF CONTENTS Trustees, ReN)n...... . ..................... .............. 3-11 Indep¢nd¢nt Examiner's Report... 12 StatemenlofFinancial Activities..-..............-................................................. 13 Balan¢eShe¢t.................................................-....................................... 14 NotestoA¢¢ounts...................................................................................... 15- 18 Page2of18

Central Africa's Rights & AIDS (CARA) Society (A company limited by Guaran¢ee) TR 'REP RT& COiTNT R THE ENDED I MARCH 2 23 REPORT OF THE TRUSTEES DIRECTORS, REPORT FOR THE YEAR ENDED 31 MARCH 2023 TheTrustees, who are also the Directors of the charity, havepleasure in submitting their report and audited accounts for the year ended 31 MARCH 2023 under the Companies Act 2006, together with the audited financial statemenls 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 a¢¢ounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (second edition effective l January 2019). This document is a summary of our acts"vities and fU￿]CeS from April 1 2022to March 31 2023. REFERENCE & 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 3nd the powers of the charitable company and is governed under its Articles of Association. CARA is a Registered Charity No 1135610 and is conslimted as a Company Limited by Guarantee N¢j 06673504. Its objects, powers and other constitulional matters are all set out in its Memorandum and Articles of Association. Reference & administrative details Registered charity n a me: Central Africa's Rights & AIDS (CAILA) Society 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 Page3of18

Central Africa's R5ghts & AIDS (CARA) Society (A company limited by Guaronlee) UST RT&A YEAR ENDED 31 MARCH 2023 Dire¢tors The directors of the company are its trUStee5 for the purpose of charity law but throughout this report are collectively referred to as the th'rectOTS. The directors serving during the year and Since the year ¢nd wcre a5 follows: Trustees: Mr Nduli Marcel MBUIMA - DTrector Mr Abdilahi Dahir NUR, DIPSW BA{HoDsI LLM-Direclor Ms Constantine Wayinu Emily NGAMUKWHUOM- Director Mr Jean-Louis NGAMUNA-TAMPA, BS¢ (7bn'sl- Director Secretary: Ms Almonda Bumi COLE. BAOkn'sl Page4of18

CENTRAL AFIUCA?S WGEfTs & AIDS (CARA) SOCIETY (A L'ompany limiied by Gmaranlee) TRUSTEES, REPORT & ACCOUNTS FOR THE YEAR NDED 31 MAR 202 OBJECTS & ACTtVlTIES Objectives & Aim5 The charity's principal objective and activity is to provide pro-bono legal advi¢¢ and assistance to our members and the public in th¢ UK-wide. Our fundamental aims are to provide free legal advkce and representalion for the people who live orwork in the UK and Africa. This will be achieved by.. the provision of high-qualiry speciali51 free legal advice, informatitsn. cond0ft￿. foods and other charilable service5 in rhe areas set Out inour gO￿trAinS doc.ument. ii. encouraging participaiion in governance ofcARA by the loul n￿rnbe iii. irnproving our members, knowledge of Iheir rights ihrough educaiion and policy work. iv. ensuring a strong and 5U5taLnable legal setvitts for rnembErs of the public. v. EnctsuraginE our members of ihe ¢ornmunity to participate in governance of CARA: vi. Where possible bringing test cases Ihat aTe ¢apable of biinging about widespread Lhanges to th¢ rights of m¢mb¢rs of the lo￿[ community and UK-wide' vii.Tatgeting ¢hose in n¢¢d for s￿18] welfare law advice with high quality specialist Services of CARA'S siaff and volunieers; The principal charitable Activities The principal charitable activity of CARA is in seeking to meet the above aims and objectives. W¢ deliver our services through our office in IATrndon. Public Benefit The Trustees are mindful of the requirements of the Charity Commission regarding the Public Benefit test, and Conf￿ that its charitable activities Confo￿ with these requirem¢nts, as stated in the Objectives and Activities above. We provide public benefit as a charity through all our charity programme areas and activities detailed abov¢. Our Trustees have complied with Ihetr duty in accordance with the Charities Act 201 I to have due regard to the Charity Commission's guidance when reviewing the chatity's aims and obj¢ctives, approving funding for projects and programmes. and in pla[￿ltig and undertaking our current and future a¢tivities. Whilst taking the Charity Commission's guidance into wnsideration. our Trustees are satisfied tbat our public b¢n¢fit requirements have been met. SUMMARY OF THE MAIN ACTIVITIES & ACHIEVEMENTS People called on CARA in large numbers, seeking advice and inforniation to help them deal positively with the many challenges they face. During this year a total of 4.332 people came to us for help and advice with more than 6,434 issues. Collectively people who.visited us have benefited from our charitable services. People want to know where they stand. their rights. responsibilities and entLtlements. or what other services are available to help them. Welfare Benefits, Employment. Housing, Debt, immigration and Family & Relationships continu¢ to be the domlnant areas of advice sought. We have success￿11Y assist￿ over 473 refugee5 and their famllies. We have also helped over 651 people in the community by providing them with goods from obtsined from the In-Kind Direct. Giving World and other donors. In additioo over 1293 members of our community were assisled in matter5 concerning housing, welfare benefit, Icr, debt advice, immigration, translation. interpretation. CV writing. back to work training and also training related to the Life in the UK Test and Trinity College London's GESE Grade 5 (Bl) exam for Indefinite Leave to Remain or ILRIR¢siden¢y/Settl¢ment or British Citizenship purposes. Pages of18

CEIYTRAL AFRICA'S RIGKtS & AIDS (CARA) SOCIETY (A company limiled by Guor4nlee) STE PORT OR THE YEAR ENDED 31 MARCH2 23 624 people came lo see us specifically about 203 debt issues and. collectively had their debt reduced by £97,230 where they were entitled to such redress. Many of the people who come lo us for help are experiencing high levels of stress and anxiety due to the issues they face. Increasing numbers of people came to us with several, often related and complex issues Ihat are adversely affecting their lives. We have worked hard to demonstrate to our community members that our work, in partnership with many other voluntary and statutory sector organisations. is intrinsic to ihe wellbeing of all our community throughout the United Kingdom. The continued challenges of the Covid-19 pandemic, of employment disruption, and Increased Cost of living. have all led lo the highest level of demand on our services than we have ever seen. We know from an HM Treasury approved model that, for a modest investment in our charity. we provide lots of public benefit each year ensurin& amongst other ihings, a reduction in demand for statutory services. We maintain that the value and impact of our services must continue for the benefit of our local communities and we ate still looking for funding in OTd¢r to enable us to develop ouc work further and this should therefore be seen as a priority. We are satisfied that our p￿￿ent approach to effective budgetary controls have enabled us to deliver a modest unrestricted surplus to ensure we can remain a sustainable local charity. The Covid-19 pandemic significantly di5rnpied our Se￿iCe delivery and also led lo many volunteers reconsidering their engagement with the service. We have launched a revised recruitment and training programme to attract more new volunteers. This work will undoubtedly continue for the next year before we return to a sufficient level of advising capacity. Pro Bono Legal Advice & Services Scheme: We have continued to serve our members throughout difficult post-covid 19 pandemic years by helping clients with different legal matt¢rs such as Welfare Benefits, Debt. Immigration. General and Family Law, Employment, Civil Litigation. Matrimonial, etc and this continues lo be an invaluable service lo clients. All our Lawyers have been thanked for contributing their time and expertise, i.e. giving legal advice during the Covid-19 lockdown and beyond. HIV Prevention & Free Condom Distribution Seheme: CARA ha5 a large Thutnber of clients who are both young (under 25s) and older, some of whom are living with Htv. This has pul an increasing demand for free condoms and sexual health materials during clients. Drop-in, our outreach sessions and workshops. Debt & Money Advice and Pension Service- Our team and other part-time debt advisers provided debt and money advice, income maximisation and exploration and advice on all appropriate options and support across the UK-wide. Hardship Fund: Our Debt Adviser5 Provide debt and Money advice. income maximisation, exploring all options, i.e. reducing debi levels and poor rnental health associated with debt. Interact: We support people with resilience whilst tackling the negative impacl of housing and the home environment on health and wellbeing, with a focus on reducing inequalities. Pa8e6of18

CENTRAL AFRICA'S IUGErrs & AIDS (CARA) SOCIETY A company limited by Guaranlee) TRUSTE RT & ACCOLfNTS FOR THE YE4R ENDED 31 AURCH 2023 Stroke, Mulliple Selerosis, Dimentia. Autism & Mental Health Project: We provided specialist Welfare Benefits advice to people with Stroke. Multiple Sclerosis, Dimenti4 Autism & Mental Health, their families and carers. Free Food, Food Banks & Vouchers: There has a sustained increase in the demand for Free Food and Vouchers at our office. Whilst delays in benefit payments leaving clients with gaps in income and clients whose benefits have been sanclioned make up the bulk of this worL many more low income families, not in Teceipl of welfare payments, have been looking for foodbank help. Our partnerships wilh Foodbanks have been a vital lifeline to many families living on the margins and we expect this demand to continue increasing. Social Prescribing: We ensure that people get the right supwrt to reduce the reliance on GP and local piimary and secondary health services by networking and working in partnership with oth¢T voluntsry organisations within the UK. Funding sources One off donations and sponsorships are the n￿1n sources of funding received from local businesses. local charities and the public as part of our general appeals. Organisational Development Over the last years and the Covid-19 pandemic we have had to ramp up our digital service to meet the increase in telephone and webchat demand. We have also had to embrace many changes to our services and technology to enable staff and volunteers to work from home during lockdowns. Thank you Finally. all the above would not have been p)ssible without the hard work and dedication of the stsff and volunteers. and the lawyers who provide supwrt on a pro bono basis. All strive towards excellence each day on behalf of our clients. Thanks also go to all our donors, fimders and partners over the past year. We look forward to developing our relationship with them in the forthcotning year. FINANCIAL REVIEW CARA'S principal activities are the provision of a range of life-changing services to undery)rivileged Communities livin8 in some of United Kingdom's socially deprived areas. As such. and because of lack of grant at locat or nalional level, we rely on our members and the generoslty of good-willed individuals to Continue coming in aid of those in need of our services in United Kingdom and Africa. As described earlier in this report. w¢ bave made excellent progress against most of the objectives we set for the year. We have provided our charity's service users with services thal meet their needs. wishes and wants. We are currently exploring ways to review our business plans &$ well as new fundraising strategies to enable us to continue with our services. And although the financial position of the charity is still not better than anticipated. we are grateful to our fijnders, donors and other Stakeholders notably Come Correct (or Ccard) scheme. Brook. Mrs Amanda Levete. the Hackney African Forl￿ (HaAFO). Awards for All, Hackney Councils. Hackney PCT, Hackney Business Link. CASA UK, AdviceUK and OISC for their contributions and invaluable input for CARA'S development. Please note that our charity's total income for the year was down to £156,200 from £195,679 for last year while total expenditure for the yeaT was also down to £149.204 compared to £189,821 for the previous year, which means that CARA had a surplus during the year ot. £6,996 (2022 £5,898 Page7of 18

CENTRAL AFRICA'S RIGHTS & AIDS (CARA) SOCIETY A company limited by Guarantee) TRU EE 'REP RT CCOUNTS FOR THE YEAR ENDE 31 MARCH2023 su￿luS). A total of £156.200 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) decreased from £36,299 (deficit) 10 £29,303 deficit at 31 MARCH 2023. Apart from the loan. our charity's major source of income received during the year carne from online donations from members of the public. We are in the process of restrucluring our services and finances in order to create a more suslainable model. REVIEW OF ACHIEVEMENTS AND PERFORMANCE CARA provkded free foods, food vouchers, hygienic equipments, free condoms. free Sexual Health Materials and free goods obtained from In-Kind Direct, Giving World and other donors. FurtheT, we have also assisted members of the public by providing them with free legal advice and representalion on housin8, employmenl community Gare. Immigratio￿ public law. debt and welfare benefits. As a result of the cu￿ent cost of livtng crisis. we have been struggling fmancially in order to provide our legal advice and other Charitsble services to clients. especially for 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 experienciThg debt and other financial difficulties and also those who affected by the cuts lo their welfare benefits and those needing assistance with their immigration and employment cases. 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 r¢serYes at a level which can cover up to 6 months expenditure on unrestricted fimds not including fixed assels to allow for unseen contingencies. CAIL4's Board of Trustees established a Reserves policy requiring that unrestricied fijnds not committed or invested in tangible f￿ed &ssets are equivalent to at least six months of operating expenses. The purpose of the reserve is to give our charity a re&sonable degree of security and ¢nable our organisation to manage unforeseen events as well as to provide some comfort to service users and major donors with respect to continuity of services and security that CARA'S activlties will PToceed as plarmed. As at 31 MARCH 2023, free reserves were NIL and the desired level of reserves is £25.000. We will still continue to make lots of efforts ITJ order lo build the reserves to our desired level. PLANS FOR THE FUTURE YEARS Objectives for 202312024 & Strategic Development As the rising cost of living is putting people and businesse5 under sustsined financial pressure and Changes in the nalional benefits system and the effects resulting from post covid-19 pandemic continue to have a significant impact on our worL we have experienced increased demand frotn distressed service users moving from long tem] Incapacity Benefits, Employment and Support Allowance lo Universal Credits at a time when other voluntary agencies in Hackney and the surrounding are&$ have had to close their doors due to lack of funding. There are concerns over the slow processing of Personal Independence Payment (PIP) replacing Disability Living PageSof18

CENTRAL AFRICA'S RIGirrs & AIDS (CARA) SOCIETY (A company limited by Guarantee) TR TEES. REPORT & ACCOU￿[S FOR THE YEAR ENDED 31 MARCH 2033 Allowance as well as the government. continued welfare refomi policies. These changes have inevitably requir¢d us lo invest more time and iesources in ttaining our staff and volunteers and also to set up new ways of supporting our communtty'members who are mostly disadvantaged. Additionally, CARA wishes to employ a Solicitor 2nd a Barrister as well as to apply to be exempted at OISC L¢vel 3 as well as to have specialist itnmigration advisers to represent our service users at bail and appeal hearings before an Immigration Judge at the Firsl-tier Tribunal (Immigration and Asylum Chamber). For this reason, we are still working on securing funds that will allow us to employ botb a Solicitor and a Barrister whose task would include dealing with our cornmunity service users on a full_time b&sis. STRUCTURE. GOVERNANCE AI¥D MANAGEMENT Organisational Structure The Board of Trusteesadministers the charity. The board meets quarterly. It is the Board's duty to.. Establish the guiding principles and policies for th¢ oWdni￿tlOQ (through the d￿]siON-Making pro¢e5S Olltltned below). To delegate reswnsibility and authority to those who are responsible ftir ena¢tin# the principles and poIiLies {e.g. the TntsiEes). To rnonitor compliance with those guidin8 priwipl¢s ar￿ poli¢i¢s. To ensur¢ that Stsff and Board alike aT¢ held a¢countsble for their pttfotlljauce. The Board. of Trustees delegates the day-to-day management to the CEO. Individual areas of law practiced are supervised by suithbly qualified members of staff. Governing Document CARA is a charitable company limited by guarantee. in¢orporated as a company on 14 August 2008 and registered as a Chatity on 21 April 2010. The ¢offlpany was ¢slablish¢d under a Memordndum of Association which established the objects and th¢ power5 of the rharitable wmpany 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 ils property and funds. New Trustees are recruited via the Annual Gelleral Meeting. Induclion and training of board members takes place during the Board of Twstees. meetings. They undergo an orientation day to brief them oo the legal obligations under charity and company law, the conSti￿tIOnal documents, decision making processes, business planning and financial pr￿edureS and p¢rformanc¢. We review our recruitment of Trustees regularly and in selecting new Trustees. we seek lo 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 salisfied 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. Pagr9of18

CENTRAL AFRICA'S IUGHTS & AIDS (CARA) SOCIETY (A company limi¢ed by Guaran¢ee) TR STEES. REP RT&A R THE YEAR ENDED 31 MARCH 2023 Governance & M4ngement Responsible governance of the company is exercised through the Board of Tn￿lee5 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 satlsfies all legal and conlractual obligations. The Trustees are volunteers and are not remLmerated for their time. The Board is responsible for setting the strategic direction of the company and is ultimately a¢countable for how effectively th¢ company meets th¢ def￿ed aims througb direct charitable activity. The Board employs executive, adminislrative 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 Ex¢¢utiv¢ who is required to attend Board meetings and to r¢port on all operational and financial matters including staff matt¢rs and servi¢e delivery. Under the Memorandum and Articles of As50Ciation of the charitable company the Truslees are empowered to tak¢ such steps as are necessary to a¢hi¢ve the cbaritsble company's objectives and make appropriate arrangements for ihe sound management of its business. Management Tesponsibilities are delegated by the T￿￿teeS of the charity in order to executive its management. IUSK MANAGEMENT & INTERNAL CONTROL The Trustees have conducled a review of the major risks to which the charity is exposed. This is updated regularly. al each management committee and ID ad ho¢ meetings as ne£essary. Where appropriate. systems or procedures have been established io mitigate the risks the charity faces. Internal financial control risks are minimised by the implementation of piocedures for authoris2tion of all transactions- in particular. online transactions require the authorily of two nominated 3uthoriscrs. Procedures are in place lo ensure compliance with health alld safety of staff, volunteers, clients and visilors to the olTi¢¢ and also when staffs are out visiting clienis. The Risk Assessment has been updaled. STATEMENT OF INfERNAL CONTROL Our Board of TnLsiees ovcrstes thc informalion security of personal inf0m￿tion of our ¢lients. s¢aff, dOnor￿fi)nderS and sirategic partners that Is processcd. We hold rtsponsLbLlity frr our client data ihat is held in our case maoag¢ment 5ysi¢m. An information assurance mana8tmcnt leam exists to ensure the wnfidentiality. integrity and availability of all personal and sensLtive dats is rnaintained to a level whJ¢h 15 compliant Wlth the requirements of the General Dats Proreciion Regulation atld Data Protection Aci 2018. STATELIIENT OF TRUSTEES, RESPONSIBILITIES The tn15tees (who are also direciors for the purposes of company law) are responsible for preparing the tntstees, report and the financial stalements in accordance with applicable law and United kn'ngdom A￿oUntIng Standards (Uniied ￿'ngdorn Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial slalements foT each financial year. Under company law the In￿tee$ must not approve the financial statements unless they are satisfied that they give a tNe and fair view of the stale of affairs of the charitsble company for that period. In Preparing these fmancial 51atemeDts. the In￿teeS are required to: Pagc IOOf18

CENTRAL AFRICA'S RIGIrrs & AIDS (CARA) SOCIETY (A c'ompany limited by Guarantee) TRUSTEES, RT & ACCOtrNTS FOR DED 31 MA CH • select suttable arLounting poli¢i¢s ond then apply th¢m ¢onsist¢ntly' obse￿¢ the method5 atMI principles in the Charilies SORP 2019 (FRS102)' . make judgments and eslrmate5 that arc rtrdsonablc and prndent., slate whether applicobl¢ UK a¢¢ounting 5t8ndards have be¢n followeiL sUbJ￿t to any mat¢rial departures d15closed and explained in the financial siat¢men¢5'. prepare the financial stsiement5 on the going wncern basis unless ¥1 is inappropriate io presume that the chariry wll continue in operation. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time ihe financial posltion of the charity and enable them to ensure that the financial statements comply witb the CompaThies Act 2006. 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 irre￿￿arItI¢$. STATEMENT AS TO DISCLOSURE OF INFORMATION TO INDEPENDENT EX4MINER Auditor Each of the persons who is a trustee at the date of approval of this report confimis that.. • so far as they are aware. there 1$ no relevant audit infowrnation of which the charity's auditor is unawa￿. arJd . they have taken all step5 that they ought to have raken as a uijstee io make themselves aware of any relevartt audii Infom￿110rt and to estsblish Ihai the chariils auditor is awarE of that informaiitsn. The auditor is deemed to have been ￿-apPointed in xccordance with section 487 of the CompaDies Act 2006. Small Company provisions This report has been prepared taking advantage of the small Companies, exemption of section 415A of the Companies Act 2006. INDEPENDENT ExA7￿[￿ERs resolution lo re-appoint Global Services Ltd as the companls 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 Companie5 Act 2006. The trnstees, annual report was approved on December 1 2023 and signed on behalf of the board of tn￿teeS by." Mr Jean-Louis NGAMUNA-TAMPA, BSc(H(w)- Chair Dated.. December 1 2023 Page 11 of18

CENTRAL AFRICA'S RIGHTS & AIDS (CARA) socIErY (A Company Limiif4 by Guoraniee) INDEPE2VDENTEX4hlINER'SREPOR TFOR THE YEAR ENDED 31 MARCH2023 R¢spe¢tive respon5ibilbties of truslees and examiner The trustees (who at¢ also the dir￿torS of th¢ company for the purposes of Company Law} &re responsible for the prepAtation of the a¢¢ounis. The tn￿te¢S consider that an audit 15 not required for this year und¢r section 144 of the Charities A¢1 2011 (the Chariti¢s A¢t) and that an independent ¢xamirtation is n¢¢ded. l am qualified to undertake the examination by ￿Ing a qualifi￿ member of the lrtstitule of Chartered Secretaries and AdministratOTS. Haying satisfied myself that the charity is not subject to audit under company law 8nd is eligible for independent exami[￿tiOn. il is my responsibility to.. examine the accounts under section 145 of the Charities Act)- to follow the procedures laid down in the General Directions given by th¢ Charity Commission under s¢¢tion 145(5Xb) of th¢ Charities Act- and to slate wheiher parti¢ulat matters have come io my attention. Basis of Independent Examiner's report My examination was carried O￿t in accordanc¢ with th¢ General Dirertions 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 iiems or disclosu￿S in th¢ accounts, and s¢cking cxplanaiion5 from you as tru5tee5 concerning any such rnatters. The proLedures 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'l￿￿ and fair view, and ihe report is limited to th¢)se matters set out in the statement below. Independent Examiner'5 qualified statement In connection with my examination. no matters have come to my attention.. which gives me reasonable cause to believe ihat in any material respect. the requirements.. to keep accounting records IEL accordance with se¢tAon 130 of the Charities A¢1: and to prepare accounts which accord with the accounting records and ¢omply with tt]¢ accounting requiremenrs of ihe Charities Act have not been met. or 2. to which. in my opinion. attention should be drawn in order to enable a proper understanding of the a￿OUnts to be reachcd for the year ended 31 March 2023. C. Ndoro. FCCA, ACIS, MBL (unisa) Globalco Services Limited 65 Bicknoller Road Enfield ENI 3NW Date= 1st day of December 2023 . Page 12 of 18

3CFNTRAL AFRICA'S RIGHTS & AID$ {LAAA) SOCIETY (A Conipt7By Liniiitd hy f¥Mnr*nt¢=} Sf..ITE.VEI%T OFFJhAIl'CIAL AL'TIVlfl&S FOR THE IFAR £.+DED 31,IIARCH2023 Unrestrirted Fuods RrStri¢ttd Fund$ Z023 ?022 Tot41 Fillxts IwconiingR¢sources Fro engr¥leil Fuiids Voluntary knwine 15&20 156AOD 195,679 Other iiicom¢ Toilll Incoming Resource5 Is￿200 1562UD 195.619 Resource5 Ex Cli8¥ Iircyetsei.ai￿l￿ Pun (.051 Ot"y.eneratin. Volunta￿ inLvmL 2,630 2.630 2.89? Chnrliable Actlvifi¢¥ 140.141 140.141 183,697 Gov¢rnAnLe Costs 6.433 6.433 Totsl r(%ource5 expended 149.204 149,ZU4 189.821 'ct IneoEll¢ (Loss) for the y￿r Net movem¥Dt In funds 9Y6 5.898 Fund balance5 brought forwJrd {36299) (3(?99) (42,157) R8lllnccs tllrrled (2IJ,31I3) (29 104 {36,2YY) PAA• J3 of I

CENfRAL AFRICA'S RIGHTS & AIDS (CARA) SOCIETY (A CompaNy Limiled by Guttrontre) BALANCESHEETFOR THE YEAR EIVDED 31 MARCH 2023 Notes 2023 2022 Fixed assets Tangibl¢ fix¢d assets 1.967 Current *yset$ Cash ai bank and in hand 278 Y12 Creditors: Amounts f&lling due within one yeor 2(KJ Net current assets (4,722) 712 Creditors: Amounts falling due after one year 26. 38.455 Net ￿sets/{liablIItle$) (29J03) (36.299) Funds Unrestri¢t¢d fimds (29a03) (36.299) (29J03) (36,299) The company is entiiled to exemption from audit under section 477 (2) of the Companies Act 2006 for the y¢ar ended 31 Marcb 2023. Th¢ m¢mbers have noi required the company to obiain an audit of its financial statements for the year ended 31 March 2023 in accordance with section 476 of the Companies Act 21x16. The directors acknowledge their res￿l)SibIlity for.. (a) Ensuring that th¢ company k¢¢ps accowlling rxords which comply with Section 386 of the Companies Act 2006 and (b) Preparing financial stat¢m¢nts which giv¢ a true and fair view of the State of affairs of ihe company at the end of each financial year and its profjt and loss accounl for the financial year in arcordaThce with the requiiemenls of SectTron 393 and which oiheTWiS¢ comply with the r¢quireJi)¢nts of the Compani¢s Act 2006 r¢lating to ¢ompany account5, so far as applicable to the company. These accounts have been prepared in accordance with the provisions applicable to Companies subject to the Small Companies. regiTT]e. £0.23 andw e signed ott their behalf by Mr Jean-Luis NGAMLfNA-TAMPA- Dir¢ctor Page 14 0118

CENTRAL AFRICA'S RJGHTS & AIDS (CARA) SOCIETY (A Company Limiied by Gtsaraniee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH2023 l. Accounting Policies .1 Basis of preparation Th¢ accounts have been prepared under th¢ historic cost ¢onvention. Th¢ charity has tak¢n advantage of the exemption in Financial Reporting Standard No. l from the iequiremenl to produce a cash flow statement on the that it is a small charity. The accounrs have been pr¢pared in a¢cordanc¢ with applicabl¢ accowiting standards. the Statement of Recommended Practice, "Accouniing and R¢porting by CharitLe5" issued in March 2005 and the Companies Art 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 wilh reasonable aLLuracy. 13 Resources expended All expendilur¢ is account¢d for on an a¢¢rual basis and has b¢¢n classifi¢d under headings that aggregate all costs related to the ¢ate80ry. WheTe cosis cannot be directly attributed to panicular headings they have been allocated to a￿1vIti¢S on a basis ¢on515tent to the use of the re50urc¢. 1.4 Fixed as$et$ and depreciation Fixed assets are stated at Lost less depreciation. Depreciatkon is provid¢d at r￿¢$ ￿l¢ll1￿ed to write off the cost over the useful lif¢ of the asseis 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 unre5trided in¢ome and expenditure. pa￿ 1501 18

CENTrAL AFRICA'S RIGHTS & AIDS (CARA) SOCIETY IA Company Limited by Guon¥nteeJ NOTES TO THE FINANCIAL STA TEMENTS FOR THE YEAR ENDED31 MARCH 2023 Icontinuedj 2. Incoming Resource5 Restricted Unrestricted Total 2023 Total 2022 Voluntary inwme Other incomt 156,200 156.200 195,679 156 200 195.679 3. Resources expended Printing Publishing & dislribuliotL Publicity T¢l¢phone R¢nt & Rates Accountancy Stationary & Postage Travel & subsistence M¢dical f¢¢s Loan interest Volunteer training & welfare Subscriplion5 International p￿J￿ts. education. f¢¢s Bank charges Advocacy, Advice counselling Other athninistrdtion costs Insuran¢e D¢preciatioll Hardship alleviation Foreign Commonwealth Office Food distribution 50 75 174 199 498 966 232 78 325 735 156 650 986 2,572 2,823 156 547 547 650 2.276 2.276 7,349 A,564 6,502 200 990 15,205 10,959 3,095 31,534 31,390 17,243 2,829 3,838 350 452 1.961 6.190 78 325 200 50 50 51Q 347 347 731 5.207 4.803 3.954 10.959 3.095 18.921 12.614 619 619 651 14,684 56.358 14.684 97 97 39 1337 2.662 2.662 16.194 9.316 1.625 33,796 37,972 246 98 246 224 1,967 1.445 19,356 23,257 98 196 19.356 689 689 544 Total resources expended 2,630 19.963 48.308 51.719 20.151 6.433 149,204 189.821 Page 16 of 18

CENTRALAFRICA'S RIGHTS & AIDS (CARA) SOCIETY (A Compony Limited by Guaronteej NOTES TO THE FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 MARCH2023 (continued) 4. Staff eosts The company had no paid staff during the year. The average number of volunte¢r5 during th¢ y¢ar was 30. 5. Anlysis of assels between funds Restricted Unrestricted Ttstal Funds 2022 Totsl Funds 2021 Cash Fixed assets Current liabilities Long temi liabilities 278 1,967 (5,000) 278 1,967 (5,1100) 912 (200) 29J03 29J03 36.299 6. Funds At31 March 2022 Incoming Resource Outgoing Resourtes Transfers At31 Mar¢kn 2023 Restricted fijnts Unrestricted fund5 {36.299) 156.2(J) (149,21M) {29J03) 36.299 156,21X) 149,21M 29J03 7. Creditors fal]ing due within one yer At31 March 2023 At31 March 2022 Bounce Back Loan Accnjals and oth 800 2011 200 200 8. Creditors fallimg due after more than (tyme y￿r At31 March 2023 At31 MarLh 2022 Bouncc Back Loan Page 17 OF 18

CENTRAL AFRICA'S RIGHTS & AIDS (CARA) soaETY IA CompanyLimited by Guoranteej NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 20231continuedJ 9. Flxvd assets O￿l£C Equipmeht 2023 2022 Cost At the start of the year 17,573 16.193 Additions during the y¢ar 2.490 1.380 Disposal in the year 20,063 17,573 Depreciation At the start of the year (16,129) (14.684) Charge for ihe year (1,967) (1,445) Disposal in ihe year 16,129 Iyet book value 31 March 2023 967 Iyet book value 31 March 2022 1,509 P4* 18 of 18