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 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 

Supported by 



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 & M4n*gement
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 fr*r 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. An*lysis 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 ye*r
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