2024-03-31-accounts

Promoting Fustice, Health, Sducation & Social Derelopment 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 2024

Charity Registration No. 1135610

Company Registration No. 06673504 (England and Wales)

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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 limited by Guarantee Ne 06673504)

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

ADMINISTRATIVE & REFERENCE DETAILS

Registered Charity Name: Central Africa’s Rights & AIDS (CARA) Society Charity Number: 1135610 Company Number: 06673504 Registered Office: CARA 18 - 22 Ashwin Street Dalston Hackney London United Kingdom E8 3DL

Directors and Trustees:

Trustees: Mr Nduli Marcel MBUIMA -— Director Mr Abdilahi Dahir NUR, pirsw BA (Hon's) LLM - Director Ms Constantine Wayinu Emily NGAMUKWHUOMDirector Mr Jean-Louis NGAMUNA-TAMPA, Bsc (Hon’s) — Director

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

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 charity is operated under the rules of its Memorandum and Articles of Association, which established its objects and powers.

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

Independent Examiner & Accountant:

Globalco Services Limited 124 City Road London EC1V 2NX

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY

(A company limited by Guarantee Ne 06673504)

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

TABLE OF CONTENTS

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CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A company limited by Guarantee Ne 06673504)

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

REPORT OF THE TRUSTEES

DIRECTORS’ REPORT FOR THE YEAR ENDED 315' MARCH 2024

The Trustees present their report and the financial statements for the year ended 31 March 2024, which 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 United Kingdom and Republic of Ireland (FRS102) (second edition effective 1 January 2019).

This document is a summary of our activities and finances from April 1*' 2023 to March 31°! 2024.

AIMS, OBJECTIVES & ACTIVITIES

The charity's principal objective and activity is to provide pro-bono legal advice and assistance to our members and the public in the UK-wide. Our 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:

i. the provision of high-quality specialist free legal advice, information, condoms, foods and other charitable services inthe areas set out in our governing document; ii. encouraging the local members to participate in the governance of CARA; ili. improving our members ' knowledge of their rights through education and policy work; iv. ensuring a strong and sustainable legal services for members of the public; v. Where possible bringing test cases that are capable of bringing about widespread changes to the rights of members of the local community and UK-wide;

vi. Targeting those in need for social welfare law advice with high quality specialist services of CARA’s staff and volunteers;

THE PRINCIPAL CHARITABLE ACTIVITIES

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

Our Charity continues to provide free condoms, sexual health materials, legal advice, assistance and representations to the destitute refugees, asylum seekers and poor people who are resident or working within Greater London with priority given to those who live or work or have a connection with the London Borough of Hackney and the adjoining boroughs as well as the UK-wide.

REVIEW OF ACTIVITIES

CARA provides advice, assistance and representation in the following areas of social welfare law: housing, debt, employment, welfare benefits, immigration and general litigation. In order to ensure that all people are aware of their legal rights, CARA also provides legal training and support to local community groups as well as taster and volunteering opportunities for aspiring lawyers from the community.

We offer advice, assistance and representations for members of the public in the UK-wide.

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(A company limited by Guarantee Ne 06673504)

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

PUBLIC BENEFIT

The Trustees are mindful of the requirements of the Charity Commission regarding the Public Benefit test, and confirm that its charitable activities conform with these requirements, as stated in the Objectives and Activities above.

We provide public benefit as a charity through all our charity programme areas and activities detailed above. Our 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 our current and future activities.

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

SUMMARY OF MAIN ACHIEVEMENTS & PERFORMANCE DURING THE YEAR

During the year CARA continued to run its divers charitable activities successfully. This year our organization assisted over 1350 refugees and asylum seekers. Further, we provided legal advice, assistance and representations to over 1,900 clients during the year. In addition, basic advice was also provided in a number of new areas such as housing disrepair.

We also assisted over 1240 people in the community by providing them with free food vouchers and goods from In Kind Direct, Giving World and other donors. Over 360 persons were assisted in matters concerning immigration applications, immigration appeals, housing and welfare benefit, ICT, back to work training and Life in Britain Test.

We were able to run a number of projects for our local members, including those experiencing debt and other financial difficulties and also those who affected by the cuts to their welfare benefits and those needing assistance with their immigration and employment cases.

Since we have a large number of clients who are both young (under 25s) and older, some of whom are living with HIV and there was an increasing demand for free condoms and sexual health materials, CARA distributed more free condoms and sexual health materials during our clients’ Drop-in, as well as during our workshops and outreach sessions.

REVIEW OF ACHIEVEMENTS AND PERFORMANCE

CARA continued with its provision of free goods, free foods, free food vouchers, free hygienic equipments, free condoms, free Sexual Health Materials obtained from In-Kind Direct, Giving World and other donors. Further, we have also assisted public members with free representation and legal advice on welfare benefits, employment, housing, immigration, public law, debt, community care, debt and money matters.

As a result of the current cost of living crisis, CARA continues to struggle financially to achieve its charitable services, especially for those referred by other local advice agencies due to the lack of funding from local and central governments and other organisations.

FINANCIAL REVIEW

Main funding sources were donations from members of the public. This year has continued to be challenging for CARA due to the post COVID-19 pandemic and its aftermath impacting the rising costs of living, including huge’ rent, debt and council tax arrears.

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CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A company limited by Guarantee Ne 066 73504) TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 3] MARCH 2024 The Trustees were able to find innovative ways of increasing our charity’s human resource capacity through the recruitment of volunteers, including lawyers and other professionals willing to work on a pro bono basis when necessary to continue with the provision of our housing, immigration, employment and debt support. Although, the existing and new volunteers continue to be an invaluable source to our work to date, our Trustees remain grateful for their support. Although CARA’s financial position of the charity is still not better than anticipated, we are grateful to our funders, donors and other stakeholders — notably Come Correct (or CCard) scheme, Brook, Community African Network (CAN), Awards for All, Hackney Councils, Hackney PCT, Hackney Business Link, CASA UK, AdviceUK and the 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 £108,727 from £156,200 for last year (2023) while total expenditure for the year was also down to £96,915 compared to £149,204 for the previous year, which means that CARA had a surplus during the year of £11,811 (2023 - £6,996 surplus). A total of £108,727 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 a deficit of £29,303 to a deficit of £17,492 at 31 MARCH 2024. Apart from the loan, our charity’s major source of income received during the year came from online donations from members of the public.

We are in the process of restructuring our services and finances in order to create a more sustainable model.

RESERVES POLICY

It is CARA'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.

Our company’s Board of Trustees established a Reserves policy requiring that unrestricted funds not committed or invested in tangible fixed assets are equivalent to at least six months of operating expenses. The purpose of the reserve is to give our organisation a reasonable degree of security and enable it 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 activities will proceed as planned. As at 31 MARCH 2024, free reserves were £NIL and the desired level of reserves is £25,000. We will still continue to make lots of efforts in order to build the reserves to our desired level.

RECRUITMENT AND TRAINING OF TRUSTEES

Our charity is committed to ensuring that its membership reflects the diversity of the population it serves in the area of Hackney and the UK-wide. To achieve this, we undertake annual skills audits of Trustees to ensure that we maintain a balance of developmental, financial, legal and management skills across the Board of Trustees to enable it to discharge its duties.

COMPANY AND CHARITY STATUS

The Company was incorporated on 14th August 2008 under the Companies Act 1985 as a private

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CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A company limited by Guarantee % 066 73504) TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 company limited by guarantee - registered at Companies House under the number 6673504. The restrictions imposed on the Charity are set out in the Company’s Memorandum of Association. CARA is also registered as a Charity under the Charity number 1135610. In addition, The Guidance for companies and charities during the pandemic — Update March (COVID-19) applies for accounts ending 31st March 2024.

STRUCTURE, GOVERNANCE AND MANAGEMENT As a registered charity and a company limited by guarantee, CARA is governed by a Memorandum and Articles of Association and it is controlled by a voluntary Board of Trustees which has corporate and legal responsibility for all activities and functions of the organisation. The Trustees discharge their functions through the following mechanisms: board meetings, which take place on a bi-monthly basis, agreeing annual/revised budget, carrying annual staff and trustee review, and holding AGM annually.

Appointment of Trustees is by election by the members. The Trustees have an overall responsibility of ensuring that the charity has an appropriate system of controls, financial and otherwise. The system of internal controls is designed to provide reasonable but not absolute assurance against material misstatement or loss.

They include:

• • A strategic plan and an annual budget approved by the Trustees;

• Regular consideration by the Trustees of financial information, variance from budgets and non-

• financial performance indicators;

• Delegation of authority and segregation of duties;

• • Identification and management of risks;

RISK MANAGEMENT

The Trustees continue to appraise the management risk facing the organisation. This involves identifying the types of risk the charity faces, prioritising them in terms of potential impact and likelihood of occurrence, and identifying ways of mitigating the risks. As part of this process, the Trustees have reviewed the adequacy of our charity’s current internal controls.

The Trustees are pleased to report that our charity’s internal financial controls, in particular, conform to guidelines issued by the Charities Commission. In light of the COVID-19 Pandemic, CARA’s emergency business response was activated which mitigated for associated risks and amend accordingly the previous reporting periods which fell in the early stage of the pandemic. It is to be noted that the trickling effects of the pandemic has led to the cost-of-living crisis which is impacting our service users until nowadays. However, CARA’s resilience continues to be responsive and strong to ensure our charity’s resilience and sustainability.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees are responsible for preparing the annual report and the financial statements in accordance with applicable law and the United Kingdom Generally Accepted Accounting Practice. Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period.

In preparing those financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• make judgements and estimates that are reasonable and prudent;

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CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A company limited by Guarantee Ne 06673504) TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

So far as each of the members of the Trustees are aware at the time the report is approved:

• there is no relevant audit information of which the company’s auditors are unaware, and;

• the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information;.

OUR VOLUNTEERS

CARA provides volunteering opportunities to local people as well as students from ethnic minorities who are pursuing legal, nursing, social work and other careers. Our volunteers assisted with our on-going activities. Our charity, however, continues to wish and to thank all our volunteers for their loyal support and contribution.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO INDEPENDENT EXAMINER Auditor Each of the persons who is a trustee at the date of approval of this report confirms that:

• so far as they are aware, there is no relevant audit information of which the charity's auditor is

• unaware; and

• they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies 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 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' annual report was approved on 30" October 2024 and signed on behalf of the board of trustees by:

Lows

Mr Jean-Louis NGAMUNA-TAMPA, Bsc (Hons) - Chair Dated: 30" October 2024

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CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A Company Limited by Guarantee) INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 MARCH 2024

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:

• examine the accounts under section 145 of the Charities Act);

• • — to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and

• to state whether particular matters have come to my attention.

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 keep accounting records in accordance with section 130 of the Charities Act; and

3. • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

4. 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 2024.

alten

C. Ndoro, FCCA, ACIS, MBL (unisa)

Date: 30th day of October 2024

Globalco Services Limited 124 City Road London EC1V 2NX

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3CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 ———S en ee EER ENDED OL MIARCH AUG

	Notes	Unrestricted	Restricted	2024	2023
		Funds	Funds	Total	Total
				Funds	Funds
		£	£	£	£
IncomingResources
From Generated Funds	2
Voluntary Income		108,727	-	108,727	156,200
Other income		7	.	-	-
Total Incoming		108,727	-	108,727	156,200
Resources
Resources Expended	3
Cost ofGenerating Funds
Cost ofgenerating
voluntary income		2,153	-	2,153	2,630
Charitable Activities		91,271	-	91,271	140,141
Governance Costs		3,491	-	3,491	6,433
Total resources		96,915		96,915	149,204
expended
Net Income (Loss) for
theyear
Net movement in funds		11,811	-	11,811	6,996
Fund balances brought		(29,303)	-	(29,303)	(36,299)
forward
Balances carried	5	(17,492)	-	(17,492)	(29,303)
forward

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

BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2024

	Notes	2024	2023
		z	i
Fixed assets
Tangible fixed assets	9	1,233	1,967
Current assets
Cash at bank and in hand		595	278
Creditors:
Amounts falling due within oneyear	7	(5,400)	(5,000)
Net current assets		(4,805)	(4,722)
Creditors:
Amounts falling due afterone year	8	(13,920)	(26,548)
Net assets/(liabilities)		(17,492)	(29,303)
Funds
UnrestrictedFunds	6	(17,492)	(29,303)

The company is entitled to exemption from audit under section 477 (2) of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for:

• (a) Ensuring that the company keeps accounting records which comply with Section 386 of the Companies Act 2006 and

• (b) Preparing financial statements which give a true and fair view of the state of affairs of the company at the end of each financial year and its profit and loss account for the financial year in accordance with the requirements of Section 393 and which otherwise comply with the requirements of the Companies Act 2006 relating to company accounts, 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’ regime.

The financial statements were approved by the board of directors on 30" October 2024 and were signed on their behalf by

L.we 5S

Mr Jean-Luis NGAMUNA-TAMPA

— Director

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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. | 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.

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)

2. Incoming Resources
		Restricted		Unrestricted				Total		Total
									2024	2023
			£			£			£	£
Voluntary income			-		108,727			108,727		156,200
Other income			7			=		a ec
			-		108,727			108,727		156,200
3. Resources expended
	= 2 S = 5 am	€ = 5 3s =		Da 62 = & <2 ££ qm <	#§ o & 33 £5 <<	am £2 = § eB 25 i?		g © = 35 & o	§& a = & -	g = 7 g om
	£	£		£	£		£	£	£	£
Printing	-	50		75	174	199		-	498	498
Publishing &	-	-		-	-		-	-	-	-
distribution
Publicity	50	125		163	439	477		-	1,254	7,349
Telephone	45	90		90	314	314		45	898	1,564
Rent& Rates	341	683		683	2,400	2,392		341	6,840	6,502
Accountancy	-	-		-	-		-	390	390	200
Stationary& Postage	12	25		25	87	87		13	249	990
Travel & subsistence	996	331		8,523	5,541	3,335		-	18,726	15,205
Medical fees	-	-		-	622		-	-	622	~=—-:10,959
Loan interest	-	-		-	-		-	649	649	3,095
Volunteer training&	-	-		17,399	11,600		-	-	28,999	31,534
welfare
Subscriptions	-	-		-	.		-	527	527	619
International projects,	-	9,881		-	-		-	-	9,881	14,684
education, fees
Bank charges	-	-		-	-		-	119	119	97
Advocacy, Advice	-	-		-	-		-	-	-	-
counselling
Other administration	647	1,272		1,272	12,454	4,452		625	20,722	33,796
costs
Insurance	-	-		-	-		.	721	721	246
Depreciation	62	123		123	43]	431		62	1,232	1,967
Hardship alleviation	-	-		4,208	-		-	-	4,208	19,356
Foreign
Commonwealth Office	-	-		-	380		-	-	380	544
Food distribution	-	-		=	<		-	-	=	-
Total resources	2,153	12,580	32,561		34,442	11,687		3,492	96,915	149,204
expended

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CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)

1. Staff costs The company had no paid staff during the year. The average number of volunteers during the year was 30.

5. Analysis of assets between funds

			Restricted	Restricted	Unrestricted	Total	Total
						Funds	Funds
						2024	2023
				£	£	£	£
Cash				-	595	595	278
Fixed	assets				1,233	1,233	1,967
Current liabilities				-	(5,400)	(5,400)	(5,000)
Longterm	term liabilities			-	(13,920)	(13,920)	(26,548)
				-	(17,492)	(17,492)	(29,303)
6. Funds
			At 31	Incoming	Outgoing	Transfers	At31
			March	Resource	Resources		March
			2023				2024
			£	£	£	£	£
Restricted		funds	-	-	-	-	-
	Unrestricted		(29,303)	108,727	(96,915)	-	(17,492)
		funds
			(29,303)	108,727	(96,915)	-	(17,492)
7. Creditors		fallingdue	within one	year
						At31	At 31
						March	March
						2024	2023
Bounce Back Loan						5,000	4,800
Accruals and other						400	200
						5,400	5,000
8. Creditors		fallingdue	aftermore	than oneyear
						At 31	At 31
						March	March
						2024	2023
BounceBackLoan						13,920	26,548

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |9.|Fixed|assets| |Office|Equipment| |2024|2023| |£|£| |Cost| |At|the|start of|the year|20,063|17,573| |Additions|during the year|498|2,490| |Disposal|in|the year|-|-| |20,561|20,063| |Depreciation| |At the|start of|the year|(18,096)|(16,129)| |Charge for the year|(1,233)|(1,967)| |Disposal|in|the year|(19,329)-|(18,096)-|_| |Net book value 31 March 2024|__|1,232|__1,967| |Net book value 31 March 2023|1,967|—|1,444-|

----- End of picture text -----

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