COMMUNITY AMBASSADORS
INTERNATIONAL
(Company Llmlted by Guarantee)
REPORT AND FINANCIAL STATEMENTS
for the year ended 31 March 2025
Company Number: 07220446
Charlty Reglstratlon Number: 1137338

COMMUNITY AMBASSADORS INTERNATIONAL
Contents
Page
Reference and administratlve Infor mation
Directors, Report
2-10
Independent Examinerfs Report
li
Statement of financial activities
(Incorporating Income and Expenditure Account)
12
Balance sheet
13
Notes formlng part of the financial statements
14-18

COMMUNITY AMBASSAI)ORS INTERNATIONAL
Reference and adminlstrative Informatlon
Dirertors
Mi Cameron Rose {Chalrman)
Mr lain Langlands ITrea5urerl
Mr Nigel Burgess
Mr Jeremy Bass (resigned 8 Oct 2025}
th
th
MrJohn-Junlor Grainger (appointed 8 Oct 2025)
Independent Examiner
Mr Duncan Minto CA
Bankers
HSBC
55 Victoria Street
Grlmsby
DN31 IUX
Registered Office
52 Farrell DrSve
Alsager
Stoke-on-Trent
ST7 2GY
Company Registration Number
07220446
Charlty Commission Registration Number
1137338

COMMUNITY AMBASSADORS INTERNATIONAL
DIRECTORS, REPORT
The direttors, who are also trustees for the purposes of charity law, submit their report and the financial
ststements of the charitable company for the year ended 31 March 2025.
Objectlves and Actlvltles for the Publle Benefit
The dlrectors consider that the most effective method of achieving the charltable companrfs aims and
objectlves Is throu8h direct delivery of pro8ramme5 in areas where the charltable company has long term
volunteers and through grant making, predominantly via partner organisatlons. The charitable company
concentrates Its work In particular geographical re8ions With the aim of provldlng benefit to local
communities.
In thls stage of the charitable company's development, work Is predomlnantty carried out by self-funded
volunteers and partner organisations in overseas locations. This provldes for a more economic approach,
allowln8 resources to be directly utili5ed for the delivery of our programmes Instead of being unnecessarily
expended on staff and administrative costs. Usin8 both partner or8anlsations and long term volunteeis
enables the charitable company to better utilise establlshed Infrastructures and local knowledge to source
opportunities more effectivelv.
In setting the charitable company's alms and objectives and in plannin8 future activltles, the dlrectors confirm
that they have complied with their duty under section 17151 of the Charltles Act 2011 to have due regard to
the Charlty Commission's general guidance on public benefit. The charltable company's objects are
speclfically restricted to the following:
To advance education includin8 but not restricled to the Improvement of Ilteracy, numeracy and
vocational skills, for the benefit of people anywhere in the world;
The reltef and prevention of financial hardship in any part of the world, through the provision of grants,
se￿Ice$, consultant advlce or support deslgned to enable individuals to generate a sustalnable Income
and be self-sufficient;
The relief and preventlon of slckness, sufferlng and distress whether due to poverty, natural or other
disaster or catastrophe, and the advancement of health by assistin8 necessitous persons In any part of
the world:
To provide or assist in recreational, leisure and sportin8 activities or faclllties designed to improve the
conditions of life and social welfare of people in any part of the world who are otherwise disadvantaged
(by reason of their social or economlc clrcumstances, Isolation, poverty, infirmitvi disabilltvi youth or
a8el;
Any otherassociated charltable purpose that may reasonably be regarded as analogous wlth the objects
above that may be of benefit to the community.
Achievements and Performance
During the year ending 31 March 2025, Communlty Ambassadors Internatlonal {CoAml strengthened its
support for volunteers and partner organlsations engaged In long-term. community-based development.
Our focus remained on sustainable initlatlves that provlde lastin8 public benefit. We extended our support
to more organisatlons worklng with communities across Southeast and Central Asla, the Middle East and
West Africa. COAM volunteers provided both online and in-person consultancy, assisting partners with the
development of new and existing initiatives and supporting partners and volunteers as they trained,
undertook research, and prepared for placement in new communities.
Recognising that effective community engagement depends on strong cultural and linguistic understandin
we contlnued to prioritise factlitating access to consultancy and coaching in Worldvlew, Culture and

COMMUNITY AMBASSADORS INTERNATIONAL
DIREcfoRS' REPORT (Continued}
Achlevements and Performance (contlnuedl
Lan8ua8e Acquisition ICLA). We also advised on research. area a55e55ment, community placement,
programme development, and micro-enterprlse planning, enabling volunteers and partners to integrate
well and support initiatives that contrlbute to lon8-term community benefit.
Consulting on WorldvlewAnatysl4 Culture and Longuage Acqulsltlon (CLA)
The board and long-term volunteers continued to facilitate access to resources and provide support in CLA
and worldview analysis for COAM volunteers and partners using community-based appioaches. This support
focused on developin8 national and local language skllls and strengthening understanding of relevant cultural
and worldview frarnework5, as these remain essentlal for effertlve engagement.
During the reporting period, volunteers delivered and partlclpated In CLA-related workshops and semlnars
and provided individual coaching to help teams tailor language and culture learnin8 to local contexts. Support
was also provided, where approprlate, to lan8ua8e programmes now operating independently but led by
tutors orl£lnally tralned by COAM volunteers, helplng to maintain continuity and consistent standards.
Consultlng on Area Research, CommunltyAssessment and Placement
COAM volunteers advlsed partners and volunteers wlth sufficient national language and cultural fluency in
researchin8 and assessin8 Potential areas for long-term engagement, particularly in minoTlty and under-
developed regions across Southeast Asia, Central Asia, the Middle East, and West Africa. They were
encoura8ed to make multiple visits to proposed communlties to confirm that initiatives were viable and
appropriate, with asse55ment5 undertaken by those famillar with local conditions and the priorities of local
authorities.
Volunteers and partners were also encouraged to engage with local organlsations addresslng rural poverty
and with those able to advlse on mlcro-enterprises that might provide a platform for future Involvement in
health, education. or development. Liaison with local authorities and partners helped ensure that proposed
activities met genuine community needs and did not inadvertently contribute to corrupt practices. All
planned community engagement that we advised took place only in locations asse55ed as Safe, and COAM
volunteer5 continued to avoid area5 where the FCDO advlses against all travel.
In the Middle East, a COAM volunteer supported a German partner a55essing new opportunltles, Including
vislt to Jordan to consider work In a disability clinic servin8 a now settled but tradltlonally nomadlc group.
Using the 4P$ criteria, they reviewed the partnerfs involvement and explored options such as supporting a
desert-region clinic and a small tourism-related mlcro•enterprlse. In Central Asia. a COAM volunteer advised
an American partner on placin8 personnel with an or8anlsation running an orphanage to enable extended
language and culture leaming before future engagement in marginalised communities. Regular onllne
meetings wlth those In all reglons provided ongoing opportunities for 8uidance on research, assessments,
and planned initiatives.
Provision and Development oJ"4Ps" Trolnlnqfor Expots wlth Partner Or9anisotlons
COAM volunteers developed and delivered tralning based on the "4Ps- model to support volunteers and
partners in assessing minority communlties, partlcularly those with distinct local languages, and In Identrfying
appropriate opportunities for engagement. The training covered understanding community needs,
identifying partners, considering viable locations for language and culture learnin8 while remainin8

COMMUNITY AMBASSADORS INTERNATIONAL
DIRECTORS, REPORT (Contlnued)
Achlevements and Perforniance Itontlnued)
connected to national communitie5 and partners, and Èvaluating potential initiatives before makin8 a
commltment to begln work.
The °4Ps" framework addressed four a￿a5.
People: understanding community characteristics, needs, demographic or Ilngulstlc Isolation, shared
concerns, potential trauma, and access to written or educatlonal resources.
Place: considering where communitles Ilve and whether they are dispersed, displaced. or mobile. and
Identifying realistic optlons for volunteer5 to live while learning language and culture.
Partners: identifyln8 locals or expats who are already contributing in the area and clarlfyln8 how new
involvement could complement existing initlatives for the public benefit of the wider communitv.
Programmes; evaluating potentlal inltlatlves once the first three areas have been consldered. Durlng tralnln
CoAm's programme evaluation tool was presented as a resource to apply the People. Place, and Partners
criteria to assess and select proposed project5 or micro-enterprlses 5ultable for further development,
Elements of the 4Ps training were delivered through consultancy sessions wlth partner organlsatlons and
through one ortwo week workshops.
Mi¢ro*nterpn'$es and Communlty Tourlsm Tralnlnqi Vletnam
COAM volunteers worked with partners in Vletnam on creating tourlsm-related mlcro-enterprlse Inltlatlves,
including training local guides and craft workers. These activities supported skill development and created
opportunitie5 for small tourism-based income In an area with limited economic options. CoAm volunteers,
fluency in Vietnamese enabled effective communication about sustainable business practices. and they
contlnued to explore addltlonal Income-8eneration options for the community. They also connected donors
to a social-enterprise start-up fund benefiting local community members. researched potential grant
opportunities, and provided support to a local school.
To maintain effective working relationships, COAM volunteers participated in communal octivitie5 such as
rice planting and harvesting, local communlty.buildin8 projects such as village road construction and
roofin& and periodic village clean-up efforts, Thls involvement helped relationally with community
members.
COAM volunteers also provided consultancy to organisations working In disadvantaged areas of Southeast
Asia, includin8 guidance on culture and language acquisition, linking educators wlth vocatlonal language
training centres, and supporting the organisation of a regional conference and seminars for partner
or8anisations.
Educotional ond Engllsh Instltutefvr Mlnorltle5. Vletnam
COAM volunteers continued to advise and support partners, through vlsits and regular calls, who have
established a franchise of an educational centre in a minority community in Vietnam after gaining national
language f luency. The centre provides both subsidised and at-C05t education and 15 jointly managed by these
partners and local team members they have trained. who have returned from the city to support their
ommunity's engagement with wlder cultural and economic opportunities.

COMMUNITY AMBASSADORS INTERNATIONAL
DIRECTORS, REPORT (Continued)
Achlevement5 and Performance (contlnuedl
A related initiative offered Vietnamese lessons to foreigners In the city. generating income that helped
subsldise English teaching in the minority area. In addltlon, a "Business for Kids" projert enabled children in
the community to develop basic business skills through the sale of second-hand goods and clothing.
Skllls Educqtlonol Centre, Lo05
COAM supported and guided the placement oftwo partners from a partnering organisation in Laos following
earlier exploratory travel by a long-term COAM volunteer. One partner. with previous trainin8 as a physician's
asslstant, has worked at a skills centre in the capital, teaching hy8iene, basic medical subject5, and English to
participants from the underdeveloped northern region,
Both partners continued thelr language and culture learnin8, and COAM provided guldance on future
placement through visits and on8oln8 consultancy. One partner also travelled to the north to understand
local condltlons and explore potential long-term involvement, Includlng the possible establishment of an
additlonal skllls centre. Further en8a8ement opportunities were monltored, including maintaining contact
wlth a drug rehabilitation centre close to the capital that supports individuals from areas affected by poppy
Cultivation and addiction. and assessing the potentlal for placing a suitable volunteer or partner or8anlsation
there in the future.
Vlrqln C•xonut 011 (VCOJ and Cocoa Development, Indonesla
The two village-based vir8in coconut oil IVCOI productlon facllities In West and South Sulawesl contlnued to
operate with minimal consultancy support durin8 this ieportin8 period. Both facllltles used the "Direct Micro
Expelling" IDMEI technique, enabling coconut5 to be processed at the village level and retalning a larger share
of Income locally. The process utilises all parts of the coconut: the meal Is drled uslng the shells as f uel, and
the oll Is extracted with a manually operated cold press wlthin an hour of openlng the coconut. The resulting
VCO was suitable for domestic sale and bulk export, and some sediment was used to produce soap bars 501d
locally. Each facility employed up to fifteen people through social enterpri5e5 initially supported by partners
and COAM volunteers.
The Cocoa development project also continued with limited input from COAM volunteers or partners.
Farmers continued to apply technlques introduced through the project. includinB practlces that reduce crop
disease, cultlvation of higher-quality seedlings {initially provided through volunteer-5UPPOrted nurserlesl.
and grafting to rehabilitate older tree stock. Partners occaslonally coordinated with local government and
village personnel to support admlnlstratlon and accountabllitv,
Cashew Nut Communlty Proje¢¢ South Senegol
A micro-enterprlse in southern senegal, previously researched by a partner with support from a COAM
consultant volunteer. was established to provide small-scale, sustainable income generation. Followin8
consultation se5sion5 and full application of the "4Ps" programme evaluation tool. cashew nut pro¢e$5in8
was chosen, enabling manual processing near the source of the nuts to maximise local income. Constraints
in identifying suitable production site5 Wlthin villages led to a pilot programme being conducted in a nearby
town wlth participatin8 community members rather than in the most disadvantaged communitie5.

COMMUNITY AMBASSADORS INTERNATIONAL
DIREcfoRS' REPORT (Continuedl
A¢hlevements and Performance (continued)
Befrfendlnq and Immlgront Communlty Inteorntlon, Edlnburyh
A COAM volunteer in Edinburgh provided 5UPPOrt to newly arrlved Immigrants through a befrlender
programme. Thls Invofved meeting immi8rants. initially Somali, referred by social worker5, and assisting them
In Integrating into the local community. The volunteer also participated in delivering weekly Engllsh classes
far recently arrived immi8rants.
Ambassodorsfor Locol Communltles.. Helplnq wlth Bureaucrncy and k¢ess to Healthy Llvlnq• All Regions
COAM volunteers and partners continued to provide practlcal support and guidance to communltles In rural
and outlylng areas alon85ide their other responsibilities, Support typically involved ad hoc help with
administrative processes for accessSng state-provlded aid or education. guidance on Ilvellhoods, housing, or
transport re8lStration, and small-scale practlcal 3SSlStance to help individuals transltlon towards more
sustainable or healthler Ilving, COAM advised that this assistance should always be delivered in ways that
complement, rather than replace, state service5 and avoid creating dependence. These activities were not
formally classified as community development but addressed Immediate needs and were often provlded out
of 8oodwlll. Through these activities, volunteers acted as Intermedlaries between communitie5 and exlstln8
servlces, connecting people to resources for health, nutrltion, livellhoods, education, or legal matters.
Board Overslqht Stotement
Throu8h the advice and activities of COAM volunteers, the directors have had due regard to the Charity
Commission's guidance on publlc benefit. The activities undertaken durin8 the year further CoAm's charitable
objects and provide public beneflt.
Addltlonally, all overseas CoAm activity 15 carried out safely, ethically, and in accordance with UK charlty law.
Volunteers follow safe8uarding and securlty protocols, and avoid locations where the UK Foreign,
Commonwealth and Development Office advlses against travel. No funds, resources, or consultancy COAM
provides supports or benefits proscribed groups or contributes to political activity in any country, and all
ctivity is directed 501ely towards dellverln8 publlc beneflt In Ilne wlth CoAm's objects.
Plans for Future Perlods
The directors wlll contlnue to strengthen Communlty Ambassadors International's contributlon to
sustainable, community-focused development, This includes wldenlng the consultancy support we provlde,
encouraging deeper community engagement, and expanding tralnlng that prepares volunteers and partners
for effective long-telm involvement.
During 2025- 2026 the directors alm to.. -
l. Support language and culture acquisition options that equip volunteer5 to specifically to learn wlthin
communities, so that where possible, those In the community can be their dirett teachers.
2. Develop additional training materials for worldview and cultural analysis to support volunteers and
partners in understanding community context5.

COMMUNITY AMBASSADORS INTERNATIONAL
DIREcfoRS REPORT (Continued)
Plans for Future Periods (continued)
3. Broaden pre-arrlval training offered and increase and increase the delivery of one and two week
workshops for partner organisations and volunteers. Thls wlll include the 4Ps trainin8 programme to
build skllls communlty assessment, initiative plannin8, and sustainable community-focused project
design.
4. Offer continued advice on area research. community assessment, and placement opportunities,
maintainin8 Stron8 project-level relationshlps with partner organisations whlle supporting volunteers in
developing and Implementlng overseas initiatives.
5. Provide ongoing advlce to volunteers and local partners involved In existing community projects. These
include a8ricultural projects, VCO and cocoa production, cashew nut processing, tourism initiatives, and
educational programmes, Local management, accountability, and sustainability will remain central to
these efforts.
6. Assess and support micro-enterprise and income-8eneratln8 proposa15 that benefit the wider publlc good
in a communlty, prioritising those thot create a foundatlon for future community engagement In health.
education, and development.
7. Support educational Inltlatlves, partlcularly in health and hygiene, by connectin8 experienced volunteers
with both emer8Sng and established programmes.
8. Support current imml8rant Integratlon programmes, Including befrlending initiatives and English teachlng
for new arrivals to the UK.
9. Encourage volunteer participation in practical communlty activities, such as infrastructure Improvement,
communlty-building, and environmental projects.
10. Promote advisory and amba55adorial roles for COAM volunteers In rural and outlylng communities,
helping communities access health, nutrition, education, bureaucratlc and livelihood 5UPPOrt through
existin8 local resources,
11. Facllitate strategic volunteer travel to Southeast and Central Asia, the Middle East and Africa for
research, partner collaboration, training and consultancy. This will include guidlng the assessment of
potentlal community engagement placements usln8 established criteria.
12. Grow the supporter base for Community Ambassadors International, promote regular giving and
develop additional partnerships and potential COAM volunteers overseas. particularly those with local
knowledge. Support COAM volunteers in obtainin8 subsistence resources needed to deliver
programmes, trainin& and materials effectlvely

COMMUNITY AMBASSADORS INTERNATIONAL
DIRECTORS REPORT Icontlnued)
Financial Revlew
The results for the year are Set out in the Statement of Financial Activities. This year there was net income
of £14.954 {2024: net expenditure of £4861 wlth net income in unrestricted funds of £9,87412023- net
expendlture of £661 and net income in restricted funds of £5,08012024.' net expenditure of £4201. This results
in year end funds of £19,02212024: £4.0681. made up of a surplus on unrestricted fund5 of £10,71012024-
£8361 and a surplus on restrlcted funds of £8,31212024.' £3,232),
Supporters
The dlrectors are grateful for the tangible and in-klnd support which has been received from our Indlvldual
donors and volunteers.
Reserves policy
The dlrectors, reserves pollcy Is to retaln sufflclent funds wlthin the unrestricted reserves of the charltable
company (currently estimated circa £l.OCKII for future governance and administrative requirements together
with a contingency to cover unexpected expendlture or a fall in income. At 31 March 2025, unrestricted
reserves are in surplus by £10,710 (2024: surplus of £836) which is above target level.
Grant making policv
The dlrectors consider subslstence grants as an effective means of delivering assistance to overseas
volunteers In accordance with the charitable objects. Occaslonally, the charity may contribute to facllities,
staff and other resources in the field via partner organisations that are better positioned to dellver timelv
and effective programmes. Our grant making pollcy Is revlewed each year to align grants with our prlorities
and areas of activity for the year. Unconditional grants may be awarded where local partnershlps are
established and meet selected criteria within targeted geographical areas.
Principle Risks ond Uncertointies
The charity relies on individual supporters who provide regularly through personal donations. A reduction in
thls support could Impact the charitrfs ability to carry out its activitles. Thls risk is managed by maintaining
800d communication with donors, monitoring income levels and ensuring expenditure remains
proportlonate.
Operational Capacity
The charity operates with limited resources and relies on a small number of volunteers to carry out its
artivities. This risk 15 managed through careful planning, shared responsibilities and Trustee oversight of
activities and finances.
Factors Affecting Future Financiol Performance and Posltion
The directors expect the charit¢s financial performance ta continue to be influenced by the level of personal
donations received. Widereconomic condltlons may affect don015' ability to regularly glve. Based on current
leve15 of support, the dlrectors believe the charity is able to meet Its ongoing commitments and continue to
further its charitable objectives.
Structure, Governance. Mana8ement
Governing Document
Community Ambassadors International is a company limited by euarantee and Is governed by the
Memorandum and Artlcles of Association. Each member has undertaken to contribute an amount not
exceeding £10 to the assets of the company in the event of Its belng wound up. As at 31 March 2025 there
were 4 members.

COMMUNITY AMBASSAOORS INTERNATIONAL
OIREcfoRS REPORT Icontlnued)
Structure, Governance, Management (Conttnued)
Recruitfftent and appointment of Trustees
The current directors of the charltable company, and those In office throughout the year, are listed on page
l. The director5, defined as trustee5 In the Articles of Associatlon, are all members of the charitable company.
Under the requirements of the Memorandum and Articles of Association, one third of the directors retlre
and are eligible for re-election at the flrst general meeting called in each calendar year.
Annuol General Meeting
No Annual General Meeting was held during the year. In accordance with the Article5 of Association and the
Companies Act 2006, matters normally dealt with at the AGM, Includlng the retirement and re-electlon of
directors, were considered and approved by the Board. All ell8lble dlrectors were therefore deemed to have
been duly re-appointed.
Trustee induction and tralning
All directors appolnted are familiar with the charltable company's activities and their legal responslbilitie5 a5
trustees. Board members are provided with a copy of the Memorandum and Artlcles of Association and
recelve regular updates on the financlal situation of the company. An inductlon process is in place for any
new member appointed to the Board.

COMMUNITY AMBASSADORS INTERNATIONAL
DIREcfoRS REPORT Icontlnued)
DSrectors' Responsibilities Statement
The directors (who are also trustees of Community Ambassadors International for the purpose of charlty lawl
are responsible for preparin8 the Directors, Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standaids (United Kingdom Generally Accepted Accounting
Practice).
Company13w requlres the director5 to prepare financial statements for each flnancial year which give a true
and fair vlew of the state of affair5 of the charitable company and of the incomlng resources and application
of resources, Including the income and expenditure, of the charitable company for the year. In preparing
these financial statements, the directors are required to..
select suitable accounting policles and then apply them consistently:
obseThe the methods and principles in the Charltles SORP 2019 IFRS 1021;
make Judgements and estimate5 that are reasonable and prudent;
• state whether applicable UK accounting standards have been followed, subjert to any material differences
disclosed and explained in the financial statements; and
prepare the flnanclal statements on the going concern basls unless11 is inappropriate to presume that the
charitable company will continue in operation.
The directors are responsible for keeping adequate accountln8 records which disclose with reasonable
accuracy at any tlme the f inancial posillon of the charltable company and enable them to ensure that the
financial statements comply with the Companles Act 2006. They are also responsible for safeBuardln8 the
assets of the charitable company and hence for taklng reasonable steps for the prevention and detection of
fraud and other irregularltles.
The Report of the Directors was approved by the Board on 18 December 2025 and s18ned on its behalf by,.
laln Lan8lands
Director
io

INDEPENDENT EXAMINE*S REPORT TO THE DIAEcfoAS OF COMMUNITY AMBASSADORS
INTERNATIONAL
I report to the tharltable company dlrertors in my examlnatlon of the financlal statement5 of the chaiitable
companylortheyear ended 31 Marth 2025 whlch are set out on pages 12 10 18.
Responslbllltles •nd basls of report
As Ihe dliectors of the charitable company (and also Its trustees for the Pu￿Ose5 ol charity law) you afe
re5pon5ible lor the Pfeparatlon of the flnancial statements In accordance wlth the regulrements of the
Companies Aci 2006 ('Ihe 2006 A¢t'),
Havlng satlsfled myself that the finan¢lal statements ol the tharltable company are not requlred to be audited
under Part 16 of the 2006 Act and are eligible for Sndependent examlnatlon, I report in re5pert of mv
examlnallon of your compan￿$ 3¢counts as carried out under section 145 of Ihe Charltles Act 2011 {'the
2011 ACYI. In carrylng Out my examination I have followed the Dlrectlons 8lven by the Charlty Commlsslon
under section 145(Sllbl of the 2011 Act,
Independent eM•mlner's Itatthnent
I have ¢ompleted my examinallon, I confirm Ihat no matters have come to my •tlentlon In connectlon wlth
the examlnation 8lvln8 me cause lo believe that In any materlal respect:
accountln8 records were not kept In respect ol the charitable company as required by sectlon 386 of Ihe
2006 Act,. or
the financlal statements do not ac¢ord with those records: or
the linancial statements do not comply with Ihe accountlng requlrements of sectlon 396 of the 2006 Act
other than any fequlrement that the flnanclal slatements Blve a'tfue •nd l•lr ¥rfew' whlch Is not • matter
con51dered as part of an Independent exaffllnatlon; or
the financlal statements have not been prepared In accordance wlth the methods •nd prln¢lple5 of Ihe
Statement of Recommended Practlce for accountin8 and reportln8 by ¢harSties l•pplScable to ch•rlties
preparine their accounts In accordance with Ihe Fln•n¢iil Reportin8 Standard appllcable In the UK and
Republic of Ireland IFRS 10211.
/V,Ato
Mr Dunc•n Mlnto CA
Independent Examiner
18 December 2025
11

COMMUNITY AMBASSADORS INTERNATIONAL
STATEMENT OF FINANCIAL ACTIVITIES
{Incorporatlng Income and Expendlture Account)
for the year ended 31 March 2025
Notes
Unrestrirted Restricted
Funds
Funds
Total
2025
Total
2024
Income from:
Donations and Legacies
io.ocK)
21,988
31,988
19,805
Total Income
10,000
21,988
31,988
19,805
Expendlture on:
Charltable actlvltles
126
16,908
17,034
20,291
Total expendlture
126
16,91)8
17,034
20,291
Net Income/(expendlture) and net movement In
funds
9,874
5,080
14.954
1486)
Total funds brou8ht forward at l Aprll 2024
836
3,232
4,068
4,554
Total funds carried forward at 31 Marth 2025
10,710
8,312
19,022
4,068
All income and expenditure is derived from continuing activities. The charltable company has no recognlsed
gains or losses other than those included in the Statement of Financial Actlvltles above.
12

COMMUNITY AMBASSADORS INTERNATIOhlAL
BALANCE SHEET
As at 31 March 2025
Notes
2025
2024
Current A55ets
Debtors
Cash at bank and in hand
4,058
14.964
2,046
2,532
19,022
4,578
Credltors: Amounts falllng due within one year
Credltors
15101
Net Current Assets
19.022
4,068
Net As$et$
19,022
4,068
Funds
Unrestricted Funds
Restricted Funds
10,710
8,312
836
3,232
Total Funds
19,022
4,068
For the year ended 31 March 202S the charitable company was entitled to exemption under sectlon 477
of the Companies Act 2006 relating to small companies,
Directors, responsibilities:
The members have not requested the charltable company to obtain an audit of its financial
statements for the year In question in accordance with Section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and preparatlon of linancial statements.
These financial statements have been prepared In accordance with the speclal provision5 of Part 15 of the
Companles Act 2006 relating to small companies.
Approved and authorised for issue by the Board of Directors on 18 December 2025 and signed on its
behalf bv:
lain Langlands
Director ITreasurer}
Company Re8lstratlon Number. 07220446
13

COMMUNITY AMBASSADORS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Attountln8 policies
The significant accountlng policies applied in the preparation of these financlal statements are set
out below. These policies have been conslstently applied to all years presented unless otherwise
stated.
Bosis of occounting
The financial statements are prepared on a going concern basis under the hlstofical cost conventlon.
The financial statements are presented In sterling which 15 the functional currency of the charitable
company rounded to the nearest £.
The financial statements have been prepared In accordance with Accountlng and Reporting by
Charitle5.' Statement of Recommended Practice applicable to charlties preparing their financial
statements In accordance with the Flnancial Reporting Standard appllcable in the UK and Republic
of Ireland IFRS 1021 Issued In October 2019. the Financlal Reportlng Standard applicable In the United
Klngdom and Republic of Ireland {FR5 1021, the Charltles Act 2011, the Companles Act 2006 and UK
Generally Accepted Accounting Piactice,
Community Ambassadors Inteinatlonal meets the definition of a public benefSt entity under FRS 102,
The financial statements are prepared on a going concern basis which assumes that the charitable
company will contlnue its operations for period of at least twelve months from the date of approval
of the financial statements.
bl
Income
All Income is recognised once the charitable company has entltlement to the income, It Is probable
that the income wlll be received and the amount of Income receivable can be measured reliably.
Donations, legacies and similar incomlng resources are Included In the period in which they are
receivable, which Is when the charitable company becomes entitled to the resour￿.
Expenditure
Expenditure is reco8nised once there is a legal or constructive obligatlon to make a payment to a
third party, it 15 probable that settlement wlll be required and the amount of the obligation can be
measured reliably. Expenditure is accounted for on an accrua15 ba515 and has been classified under
heodings that aggregate all costs related to the category.
Charltable expendlture comprlses those costs incurred by the charitable company in the delivery of
its activities and seNices for its beneflciaries. It includes both costs that can be allocated directly to
such activities, those costs of an indirect nature necessary to support them and an allocation of
80vernance costs.
Donations payable are payments made to third parties in the furtherance of the oblects Gf the
charitable company. In the case of an unconditional grant offer, this is received once the reclpient
has been notified of the award. Thi5 notification gives the recipient a reasonable expectation that
they will ￿ceNe the grant,
14

COMMUNITY AMBASSADORS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 31 March 2025
Accountlng pollcles Icontinued}
Expenditure (continued)
Support costs are allocated between governance c05t5 and other support costs. Governance costs
comprlse those costs involving the public accountability of the charltable company and its
compliance with re8ulations and good practice. They therefore include the costs of independent
examinatlon. Other support costs relate to the administrative costs of runnlng the charitable and are
allocated to charitable artivitie5 accordin81y,
dl
Foreign exchonge
Foreign currency transactions are Inltlally recognlsed by applying to the foreign currency amount the
5POt exchange rate between the functional currency and the forelen currency at the date of the
transaction. Monetary assets and liabilities denominated in a foreign currency at the balance sheet
date are translated uslng the closing rate.
el Debtors
Debtors are recognlsed at the settlement amount due.
Co5h ot bank
Cash at bank includes cash and hlghly Ilquld short term investment with a maturlty of three months
or less from the date of acqulsltlon or openlng of the deposlt or slmllar account.
gl
Credltors
Creditors are recognised where the charltable company has a present obligation resulting from a
past event that will probably result in the transfer of funds to a third party and the amount due to
settle the obligation can be measured reliably. Creditors are normally reco8nised at their settlement
amount.
h)
Financial instruments
The charitable company only has financial assets and f inancial liabilities of a klnd that qualify a5 basic
flnancial Instruments. 8a5ic financial instruments are inltlally recognised at transaction value and
subsequently measured at their settlement value,
Fund occounting
Unrestricted general funds are funds which can be used In accordance with charltable objectives at
the discretion of the dSrectors.
Restricted funds are to be used for partlcular restrlcted purposes within the charitable company's
objectives. Restrictions arise when specified by the donor or when funds are raised for particular
restricted purposes. Expenditure whlch meets these crlteria is char8ed to the fund, tO8ether with a
fair allocation of support costs.
Taxotion stotus
A5 a charity, the company is generally exempt from tax Dn income and galns to the Èxtent that those
are applied to the charltable objects. No tax charges have arisen in the perlod.
15

COMMUNITY AMBASSADORS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (Contlnued)
Forthe year ended 31 March 2025
Donatlon5 and le¥acSe5
Unrestricted
Restricted
2025
2024
Donation5
Gift aid
8.IXJO
2,CM)O
19,930
2,058
27,930
4.058
18,981
824
10,000
21,988
31,988
19.805
Unrestricted Income Includes £8,0(XJ (plus Gift Aid) 12024,. £NII} from an individual donor to
contribute to future 5UPPOrt costs of the charity and other project requirements at the discretion of
the dlrectors.
Charltable activitles
Unrestricted
Restricted
2025
2024
Subsistence Grant5
Support cost5
Governance costs- Independent
Examinerfs fees
17,139
12311
17,139
11051
20,159
132
126
126
16,908
17,034
20,291
Expenditure on charitable actlvlties Includes £12612024.. £661 of unrestricted expenditure and
£16,90812024: £20,225) of restricted expenditure.
Subsistence grants were pald to two lon8 term volunteers resident In malnland South East Asla and
to two long term volunteers, resident In the UK, engaged In Global Consultancy services.
Dlrectors, expenses, remuneratlon and related party transactlons
Board members (who are also deemed to be the key management of the charitable company) are
not remunerated and did not receive any reimbursement of expense5 durin8 the year12024', £nlll.
The charity also received voluntary asslstance from a bookkeeper durlng the year. The bookkeeper
provided financial and adminlstrative support on an unpaid basis and received no remuneration,
benefits or reimbursement of expenses from the charlty.
There were no related party transartioris in the year12024: none).
Net Incomellexpendlture) Is stated after chan8in8
2025
2024
Independent examlnerfs remuneration
Debtors
2025
2024
Accrued Income- gift aid
4,058
2.046
16

COMMUNITY AMBASSADORS INTERNATIONAL
NOTESTO THE FINANCIAL STATEMEMfs (Contlnued)
For the year ended 31 March 2025
Creditors
2025
2024
Accruals
510
Movement In funds
At l April
2024
At 31 March
2025
Income Expendlture
2024125
Unrestrlcted Funds
836
io,o(KJ
11261
10,710
Restrlcted Funds
Global Consultancy Fund
South East Asia Imainlandl Fund
South East Asia Ilslandsl Fund
Central Asia Fund
14.495
7,093
(11.0031
15,3131
{5921
3,492
3,457
1,677
592
963
400
1,363
3,232
21,988
116,9081
8,312
Total Funds
4,068
31,988
117,0341
19,022
At l April
2023
At 31 March
2024
Income Expendlture
2023124
Unrestrlcted Funds
902
1661
836
Restrlcted Funds
South East Asia (Mainland) Fund
South East Asia Ilslandsl Fund
Central Asia Fund
1,658
1.331
663
5,384
14,121
300
15,3651
114,8601
1,677
592
963
3,652
19,805
120,2251
3,232
Total Funds
4,554
19,805
{20,2911
4,068
17

COMMUNITY AMBASSADORS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 31 March 2025
Movèment in funds {contlnued)
Unrestrfcted Funds..
These comprlse the general funds of the charitable company,
Restrlcted Funds..
Globol Consultancy Fund
Long term volunteer sub515tence and partnef organisation grants are funded predominantly by
regular donations from indivldual supporters for the delivery of 8lobal consultancy seThlces. Aligned
with advancing the Charlty's aims and objective5, these include but are not Ilmited to.. guidance on
programme development, mlcro-enterprise evaluation. worldview analysis, area research,
community assessments, volunteer placement and the delivery of trainin8 initiatives.
South East Aslo (Malnlandj Fund
Long term volunteer subslstence and partner organisation grants are funded predominantly by
regular donatlons from individual supporters for the delivery of community programmes on the
malnland of South East Asia.
South Ea$tA$la (Islond$) Fund
Long term volunteer subsistence and partner organisation grants are funded predominantly by
regular donations from individual supporters for the delivery of community programmes In the
islands of South East Asia.
Centrnl Asla Fund
Long term volunteer subsistence and partner or8anlsatlon grants are funded predominantly by
regular donatlons from Indivldual supporters for the dellvery of community programmes in Central
Asia.
Analys15 of net assets between funds
Unrestrlcted Restricted
Fund
Fund
2025 Unrestrlcted Restrlcted
Total
Fund
Fund
2024
Total
Net current
assets
10,710
8,312
19,022
836
3,232
4,068
18