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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 2025

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

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

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

| |

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TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

REPORT OF THE TRUSTEES

DIRECTORS’ REPORT FOR THE YEAR ENDED 318T MARCH 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the. financial statements of the charity for the year ended 31 MARCH 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

CARA was founded on July 13", 2003, as an independent, specialist legal advice organisation, with its office originally based in Stamford Hill before relocating to Hackney Wick and then to Dalston in 2004. It is genuinely independent from its major funders and any other external interests, which enables it to provide services that are wholly in their clients' best interests.

CARA continues to work in the areas of welfare benefits, housing, employment, immigration and education. CARA does not receive any funding and we have had to rely on donations from members of the public.

CARA has had to adapt its services to adjust to a challenging environment for not-for-profit advice . providers. Our services concentrate on the provision of specialist advice, casework and litigation services and we employ experienced lawyers, advisers and caseworkers to ensure our clients have access to a full range of legal services, from initial advice through to represesttation. However, ' despite a heavy emphasis on specialist legal advice, we have not lost sight of our charitable purpose or our focus on the needs of the local community.

We provide free second-tier advice to other local groups and provide talks and seminars to raise awareness of local services and improve understanding of the issues affecting local residents, workers and students. CARA has witnessed changes to public sector finance and significant welfare reforms. These have had serious adverse effects on our clients and the not-for-profit advice sector, however, despite these challenges we have:

Assisted and advised over 1023 refugees and asylum seekers in the last year;
Remain partnered with the Community African Network (CAN) and CASA UK;
Made representations to over 1,600 clients;
Secured over £98,000 welfare benefits for clients;
Assisted over 1030 people in the community by providing them with free food vouchers and goods;
Over 230 persons were assisted in matters concerning immigration applications, immigration appeals, housing and welfare benefit, ICT, back to work training and Life in Britain Test;
Welcomed 14 new volunteers to our team;
Trained our board of trustees to equipped them with good experience;
Received generous donations from members of the public;

Page 1 of 14

‘

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A company limited by Guarantee Ne 06673504) TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

Charitable Objectives

—

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, sexua’ 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.

SUMMARY OF MAIN ACHIEVEMENTS & PERFORMANCE DURING THE YEAR During the year CARA continued to run its charitable activities successfully. This year our organization assisted over 1023 refugees and asylum seekers. Further, we provided legal advice, assistance and representations to over 1,600 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 1030 people in the community by providing them with free food vouchers and goods from In Kind Direct, Giving World and other donors. Over 230 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

Page 2 of 14

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY , (A company limited by GuaranteeNo 06673504) TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

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. equipment, 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.

FUTURE DEVELOPMENTS Our financial forecast demonstrates that by maintaining our current levels of funding we would continue to be financially viable and we would maintain the current level of service provision. We are, however, seeking additional funding to:

Expand our geographic reach to cater for the closure or reduction of advice and services in and
around London at a time of increasing demand for advice;
. -* Expand the range of advice and services on offer to our clients given the scarcity of accessible, specialist -advice services to help clients with complex needs;

* Provide us with greater flexibility in developing new services and meeting ‘back-office costs’; oo _ Re: Ae. 2, which™ Act asarea resourceso vital forfor thé othercontinuednot-for;profitsurvival organisationsof SMEs providingand continuelegal adviceto developto vulnerablethe partnershipsclients; * Diversify our income streams;

Reduce the risks associated with a heavy reliance solely donations from members of the public;
Mitigate the effect of any reduction from current levels of donations;
Enable us. to invest in our people, in our premises and in the technology required to ensure our
effectiveness and competitiveness in an increasingly competitive funding environment;
Provide us with the resources to enhance our services and adapt to meet the changing needs of our
clients;

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.

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.

Page 3 of 14

. TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

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

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 IAA for their contributions and invaluable input for CARA’s development.

Please note that our charity’s total income for the year was down to £97,678 from £108.727 for last year while total expenditure for the year was also down to £89,949 compared to £96,915 for the previous year, which means that CARA had a deficit during the year of £7,729 (2024 - £11,811 surplus). A total of £97,768 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 (£17,492) deficit to (£9,763) deficit at 31 MARCH 2025. 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 the Charity's policy to hold free reserves at a level which can cover up to 6 months expenditure " on‘unrestricted funds not including fixed assets to allow for unseen contingencies.

At 31 MARCH 2025 the charitable company held funds of £417.03, which were clearly not sufficient funds to cover approximately 6-month operating expenditure, comprising funds to cover management, administration and support costs in the event of income being restricted or withdrawn for a period of time.

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity does not have adequate resources to continue in operational existence for the foreseeable future. For this reason, CARA shall continue to adopt the going concern basis in preparing the financial statements.

The Trustees have been looking forward to develop a best fundraising strategy that includes applying for additional grant funding to support CARA’s operations. For these reasons, the trustees will continue to adopt the going concern basis in preparing the financial statements.

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 ofTrustees 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.

Page 4 of 14

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A company limited by Guarantee No 06673504)

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

COMPANY AND CHARITY STATUS

The Company was incorporated on 14" August 2008 under the Companies Act 1985 as a private 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 2025. -

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,

, . * A strategic plan and an annual budget approved by the Trustees;

Regular consideration by the Trustees of financial information, variance from budgets and nonfinancial 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.

Page 5 of 14

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

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

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; * 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 ofany 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.

Page 6 of 14

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A company limited by Guarantee No 06673504)

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

Small company provisions

ofThis the report Companies has beenAct prepared 2006. taking advantage) of the small companies’ exemption of section 415A

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 2025 and signed on behalf of the board of trustees by:

Mr Jean-Louis NGAMUNA-TAMPA, Bsc (Hons) - Chair Dated: 30" October 2025

Page 7 of 14

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

;

INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 MARCH 2025

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 vy 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 io 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:

which gives me reasonable cause to believe that in any material respect, the requirements:
to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
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 2025.

C. Ndoro, FCCA, ACIS, MBL (unisa) Globalco Services Limited 124 City Road London EC1V 2NX

Date: 30th day of October 2025

Page 8 of 14

3CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY

mote.

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

			Notes ,	Unrestricted Funds	Restricted Funds		2025 Total		2024 Total
			—			.	Funds		Funds
				£	£		£		£
		Incoming Resources
		From Generated Funds	2
		VoluntaryIncome		97,678	-		97,678		108,727
		Other income		-	-		-		-
		Total Incoming		97,678	-		97,678		108,727
		Resources
		Resources Expended	3
		Cost of GeneratingFunds
		Cost ofgenerating
		voluntary income		1,485	-		1,485		2,153
_		Charitable Activities		"$4,186	-	..	84,186	.	91,271	.
	’	Governance Costs		4,278	-		4,278		3,491
				)
		Total resources		89,949			89,949		96,915
		expended
		Net Income (Loss) for
		the year
		Netmovement in funds		7,729	-		7,729		11,811
		Fundbalances brought		(17,492)	-		(17,492)		(29,303)
		forward
		Balances carried	5	(9,763)	-		(9,763)		(17,492)
		forward							.

;

Page 9 of 14

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

BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2025

==> picture [444 x 269] intentionally omitted <==

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |Notes|2025|2024| |£|£| |Fixed|assets| |Tangible|fixed|assets|9|638|1,233| |Current|assets|;| |Cash|at|bank|and|in|hand|417|595| |Creditors:| |Amounts|falling|due within|one|year|7|(5,400)|(5,400)| |Net|current|assets|(4,983)|(4,805)| |Creditors:| |Amounts|falling|due|after|one|year|8|(5,418)|(13,920)| |Net|assets/(liabilities)|(9,763)|(17,492)| |Funds|.| |Unrestricted Funds|6|(9,763)|(17,492)|

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

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 2025 and were signed on their behalf by

Les

Mr Jean-Luis NGAMUNA-TAMPA - Director

Page 10 of 14

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

;

ea. an

;

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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: heed Lede Loa Computer equipment — over two years. 7 a mS

1.5 Fund accounting

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

Page 11 of 14

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

‘

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

2. Incoming Resources

				Restricted	Restricted	Restricted	Unrestricted	Unrestricted	Total	Total	Total	Total
							ae			2025		2024
						£		£			£	£
		Voluntary income				-	97,678		97,678			108,727
		Other income				-		-			-	-
						-	97,678		97,678			108,727
	3. Resources expended
				i @ 6 5 em	o 2€ § 58 ma	Re 2 ££ 2 m <	> *2 23 £8 <<	a Fe BF £2 A <	3 € 6 ¢ ie)		Ae 8 & §& =	st s S § a
				£	£	£	£	£	£		£	£
		Printing		-	19	28	66	77	-		190	498
		Publishing&		-	-	-	-	-	-		-	-
		distribution
		Publicity		133	245	301	858	914	-		2,451	1,254
		Telephone	_	41°	82	82	286	286	41		818	898
oo	~~Rentde Rates - Accountancy				344° -	689. 685 - -	7	-2,441-°°2,411 - -		341. 381		~-6,885 -. 381
		Stationary&	Postage	17	35	35	122	122	17		348	249
		Travel & subsistence		490	283	4,372	3,147	2,122	-		10,414	18,726
		Medical fees		-	-	-	903	-	-		903	622
		Loan interest		-	-	-	-	-	382		382	649
		Volunteer training&		-	-	19,420	12,946	-	-		32,366	28,999
		welfare
		Subscriptions		-	-	-	-	-	110		110	527
		International projects,		-	12,057	-	-	-	-		12,057	9,881
		education, fees
		Bankcharges		-	-	-	-	-	68		68	119
		Advocacy, Advice		-	-	-	+	-	-		-	-
		counselling
		Otheradministration		365s 710		710	6,608	2,486	380	=	=11,259 =20,722
		costs
		Insurance		-	-	-	-	-	2,464		2,464	721
		Depreciation		95	187	187	655	654	94		1,872	1,232
		Hardship alleviation		-	-	6,204	-	-	-		6,204	4,208
		Foreign
		Commonwealth Office		-	-	-	777	-	-		777	380
		Food distribution		-	-	-	-	-	-		-	-
		Total resources		1,485	14,307	32,028	28,778	9,072	4,278		89,949	96,915
		expended

Page 12 of 14

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

4. 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
						2025		2024
			£		£	£		£
Cash			-		638	638	;	595
Fixed assets					417	417		1,233
Current liabilities			-		(5,400)	(5,400)		(5,400)
Long term liabilities			-		(5,418)	(5,418)		(13,920)
			-		(9,763)	(9,763)		(17,492)
6. Funds
		At 31	Incoming		Outgoing	Transfers		At31
		March	Resource		Resources			March
		2024						2025
		£		£	&€£	£		£
"Unrestricted		—(17,492)		97,678	(89,949):	-		(9,763)
	funds
		(17,492)		97,678	(89,949)	-		(9,763)
7. Creditors	falling duewithin	within one	year
						At 31		At 31
						March		March
						2025		2024
Bounce BackLoan						5,000		5,000
Accruals and other						400		400
						5,400		5,400
8. Creditors	falling due	after more	than	one year
						At 31		At 31
						March		March
						2025		2024
BounceBackLoan						5,418		13,920

Page 13 of 14

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY

‘

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

==> picture [447 x 372] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |9.|Fixed|assets| |Office|Equipment| |;|2025|2024| |£|£| |Cost| |At|the|start|of the|year|20,561|20,063| |Additions|during|the|year|1,275|498| |Disposal|in|the|year|-|-| |21,836|20,561| |Depreciation| |At|the|start|of the|year|(19,329)|(18,096)| |Charge|for the year|(1,869)|(1,233)| |Disposal|in|the|year|,|;|_|-| |(21,198)|(19,329)| |Net book|value|31|March|2025|638|1,232| |Net book value|31|March|2024|1,232|1,967|

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Page 14 of 14

2025-03-31-accounts

+ . « TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

TABLE OF CONTENTS

REPORT OF THE TRUSTEES

DIRECTORS’ REPORT FOR THE YEAR ENDED 318T MARCH 2025

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY (A company limited by Guarantee Ne 06673504) TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

Charitable Objectives

This will be achieved by:

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY , (A company limited by GuaranteeNo 06673504) TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

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

RESERVES POLICY

Going concern

RECRUITMENT AND TRAINING OF TRUSTEES

COMPANY AND CHARITY STATUS

STRUCTURE, GOVERNANCE AND MANAGEMENT

They include:

a,

RISK MANAGEMENT

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

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

OUR VOLUNTEERS

, 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:

TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

Small company provisions

INDEPENDENT EXAMINERS

INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 MARCH 2025

Respective responsibilities of trustees and examiner

Basis of Independent Examiner's report

Independent Examiner's qualified statement

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2025

Les

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies

1.1 Basis of preparation

1.2 Incoming resources

1.3 Resources expended

1.4 Fixed assets and depreciation

1.5 Fund accounting

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

2. Incoming Resources

CENTRAL AFRICA’S RIGHTS & AIDS (CARA) SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

4. Staff costs

5. Analysis of assets between funds

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)