LFM PRIVATE & CONFIDENTIAL MrHKSmith Engineers FN Change (Sierra LecKte) 28 Lodge Close Stoke D'Abemon Cobham Surrey Kf112SQ LFM The Si•bles 23b Lenien Strttt Altofl H•rnpshir• GU34 IHG Our Ret. MEIWRIK05235 Pln*wood Studlos Room 108 Admin 8uildln8 Plnewood Ro•d l¥•r H••th SLO ONH 13 January 2028 1)8ar Henry, A3 requested. please fmd enck)sed thè sKJned accwnts ts Engineern For Change {&err3 Leone) T: 01420 590660 E: Inlo•lfffli•.¢o.uk W: Ifrnc•.co.uk Yourn 8incffety IF LFM PARTNERS I￿$ FCCA ali FCCA Ti)ni 14ason FCA 30 Aprll 202S Compw 804fA13 Th¢ Stlbl H￿iPShirt au34 IHO Pa8¢ 1 GINEERS FOR CHANGE (SIERRA LEONE) FINANCIAL STATEMENrs YEAR ENDED 30 Aprll 2025 PAGE Lxpl and administs￿l¥e detsi R¢pt of die TfuAees DIREcfoRmUSTEES R M A (lordc HKSmith M Willi•ns M N Whitinc41 T Mor8an Y Stevens Puieh REGISTERED OFFICE 28 ￿dEe C109e Sth D'Aberwi 1152627 COMPANY REGisfRATION 8049213 AccouKfA Tr st￿￿8 Ahon HArnpshi GU34 IHG Page 3 ENGINEERS FOR CHANGE ISIERRA LEONE) REPORT OF THE TRusfEES FOR ThE YEAR ENDED 30 APRIL 2025 A￿11 2025. The orBaniMtion li a ¢hvitsble limittd by 27 Apfil 2012 wxl rc8is¢¢Ted as a Charity on 27 Jun¢ 2013. The ¢Thnpany establ1th￿l under a MrAnorwth of Associalion which identifKd the obie¢ts pov*ds of the ¢(xnpny and the comFany is 8ov¢rned under its Articla of Assc¢iatithi. In the evenl of its Ixin8 up the memkn rcquircd to contribute an amount n(* ¢x¢¢¢din8 £1. The obj¢¢¢iva of the cJMrity ffe eIts*1(￿ In wi￿alD8 relkna dixiplints to tho Modeb and OpFvtsmities for Univ¢rsffy Engiwin8 Educ￿100) woie¢t which started la yev. RAE provided 4 8r•nt of £llTh and F￿Sine￿5 f(r Change (Sim L*(me) Mxked partsKrnhip with the Faculty of En8ineerin8 and Architrcture ￿ the University of Sierra L*(￿8 IUSLk Imperial College London knd tsvo Regional Univcrsities in Sub Saharn Africa. The project led by Prof. Kelleh Gbawuru Mansarny, ￿ Vic¢ Ch￿CellOr of Fourth Bay Colk8@ Univenity of Sierrn Ixone. The aim is to enhanc¢ a￿lw1n8 education In Sierrn L*one by inte8￿1n8 industry4Axd woblem-sofvin8 into the curriculum. Th¢ w)je¢t involved d renewable ￿eT￿y. ofessiofial work IPD (Initial Professi￿￿1 D¢velopnatt) Th¢ SclMie vknich sthrtal in 21Y20 continues to Slowly gain f¢yXhold. Thtte is now have a 'loose netwyxk. of 70 pl Developin8 Engine￿5 and Technicians airnin8 * the 9 Comp&ency Attrikn set by SLIETrERC for either F4inery Technicia￿ lnwPxat￿ or Chartued E￿81￿cer kv¢l& Develop￿ plans and Und￿ t£tivilies with the aim of gthig up a local NGO in Siena I￿ne. Continued to deliver a wo8rwnme of CPD ¢(xneJ to mernben of th• Sien Ixone In*ittrti of En8ine¢rs. Bidding for grants frThn intern#ional to 3w>port the of the ¢hArity in Sim The ELMO Project I￿lIY en84¢d 80 uwirn¢Ying SnMluNs in 10 industy.led woj 8thMing their ￿ObleM.101VIns and ￿￿kPI•¢¢ rradiness ￿11¢ a¢hievin8 a projected 40% Learnin8 Handbfy)k was developed for int¢8rntirn into the 2025n6 curriculum. wpported by I[￿u5trY partners ￿ also &livefed I￿lUTel and mentorship. The Jxoiect delive￿￿ n8ible Innov￿1(1￿ prfftoted 8end¢r inch￿10n with 50% femth Wtici￿ and Iwlft Page 4 EifsL ¢onduded its first Mcntor Trninifig Workshop for M4na8m ￿ EGTC (El¢ctricity Gcneralion and Trnnsmission Company) in Sierra 1x(￿e. The Sunda), 0￿ Menicelmenior Forum has Iwi Sus￿￿ •nd a r¢lalionship esthblished with the SLIE Youn¥ E."n8ineers Professional Forum with the intenlion of encourngin8 than lo ¢s￿blISh a reBuknr Drcp in Event al￿8 similar line& REVIEIV OF FlIYAliCIAL POSITIONI FOR TFIF YF.AR I'hc charitv's financial ￿51[lon th¢ year w35 Salisfxtory. li has *￿qu￿¢ r¢s¢rYes lo wnlinue for Ihe foreseeable fuiurc. RF..SF.RVFS The Charity does have any rese￿ holdin& Funds held by the charity are reslri¢ied funds for the ongoing RAE wojecl a￿1 for tk runnin8 Cost ofthe chvity. 5%ltll.l. CO%fPA%'Y F.XF.MvrioYs "Il)is ha5 bLLn prcpiirid in aiCL)r(lance with the ryvvisions •pplicable lo companies eniiiled to the small c(wnpanie5' ex¢mpti(m. Approved by the trustees on 2 IY ￿W4nd signd on their behalf by: Dircclorrrrumee R¢gi%leYtd oifice ?8 1.1)dge Closc Siokc D'Abernon Cobham. Surr¢y KTI12SQ Pa8e 5 F.)GTNF.F.RS FOR ￿l,1￿cF. (SIFRRA LF.OYE) INDEPF.YDF.%T EXAIIIIER'S RF.PORT FOR THE YF.¥lR F..%DF.D 30 ,IPRIL 2025 We reFx)n on the financial sialements of the c(xnw for the year ended 30 April 2025 thich are sel oul ( PJ8e$ 6 to 9. RF.SPONSILRILITES AND BASIS OF RF.PORT As the charil%' trnslees of ihe companv (and also its dire¢lors for ihc purwscs of company lai¥) )'ou a rcsponsiblL for ihc pre￿ra11￿ of the accounts in •cwrdan¢e with the Tcquir¢ments of ihe CompAnies A¢1 1006 ('Ihe 7006 #lcl. Havin8 salisfied myself thai ihe a¢￿Unts of the aNnpany are not Twul￿d io be audited under Part 16 of ihe ?006 Act and are eligible for ind¢p¢nd¢ni examinatio￿ I r¢p)rt in resppt of m> examinalion of )'oiir compan) s xcounis as rarried oui under section 145 of ihe Chariiics Aci 2011 ('Ihe 2011 Acl.). In carry'in8 out my examination I havc followed the Directi￿￿ 8iYcn b), the Chariiy Commission un&r seclii 145(SXb) of thL. ?01 l Act. INDEPEYDEYT EXAMINER'S sfATF.MEKr I h8V¢ c(Nnpleted my examinilion. I confirni thai no manerj have c(Yne to my anention in comicction with Ihe examinalion 8i%'in8 m¢ ¢ause io belici'e ihai in any malLYial respect: • ￿coUntIng rec41rds wrr¢ kept in respe¢1 of the company as required by s￿tiOn 386 orth¢ 2006 Aci: IY • the acwunts do accord with those record&" ( the ac¢ounis do complv ￿lih ihe I￿oun11n8 requirements of s￿li0n 396 ofthe ?006 Act oiher than anv requiremcnl Ihal the accounis give a 'tr￿ fair view. which is n(x a matler ConS￿eTed as part of an indepcndeni e.xaminalion: or . the accoun15 hav¢ noi wepared in a¢Cryd￿ wilh the methots WMI principks of the Stsiemenl or Recommcnd¢d Prnctlce for accounling and reportin8 by ¢hariti¢s, I have no ￿M¢¢M% Ind have come xyoss no matters in eonn¢cli(ffi ￿ the e.xamination to which atieniion slKMld be drnwn in this reFvrt in order ￿ U￿ble a prow underswKlin8 of the accounts io be LFM Chartered Certified Accountanis Th¢ Stablrs ?3b Lcnlen Street Alion Hampshire GU34 1 HG Dat¢: 2"4- 1)ECt M ReA 202r ENGINEERS FOR CHANGE (SIERRA LEONE) (ThCLUDING INCOME AND EXPENDrruRE ACCOIIN Tolil 2025 Totsl 2024 COME Fund raising donations Members donations Gift aid ' Royal Ac•dany of En8iwn8 3,105 343 261 261 2L193 749 21h41 EXPENDrruRE Charitable xtivitses 27,083 20J51 N¢t movoneirt in fuods (1.689) lJ55 (334) Fund bAlance at l M•y 2024 FUNDS BALANCES at 30 APBIL 2025 7J19 IU75 23.494 Page 7 F.￿GI.NF.ER5 FOR CHANGE ISIERRA LEOYE) BALA%CE SHEET AT 30 APRIL 2025 Nolcs 2025 2024 cuRRE￿r Assrrs Cash ai bAnk and in hand 24.394 24.T28 CRF.DITORS Amounlj falling due w'iihin one )"f*r NF.T CURRENT A&SFTS 23 NF.T Assrrs 23,494 23028 Unrestricied funds Restriffled funds 7.819 9.508 TOTAL FUNDS 2.1.494 23J128 The ¢ompanv enlitled io exemNion fn)m a￿111 s477 of the C(xnpnies Aci 2006 rel￿1n8 lo small companies. The members hai'c n(A rrquired ihe c(xnpiny to otrfaln w audlt In Kcothnce with seclion 476 of the compani￿ Act ?006. Th¢ dir¢ctor5 xknowledge iheir resry)nsibiliiies for complying with the requirements of the CThnpanies Acl with resm io aCc￿ni1n8 rffords And the rniion of accourt These financial sthiements have been ￿ePared in accorda￿* with the provisions appli￿ble lo ynall cThnpanies subieci io ihe small comwiej. re8ime and in accLrdaKe *iih FRS Iiri SORP. Signed on behalf of the irusle¢s H K Smith - Director Companv regi51ration numbcr 8049*13 The notes on page$ 8 kn 9 forni PAn ofthese fllwKial A8i¢m¢nl Page 8 ENGINEERS FOR CHANGE (SIEBRA LEONE) I. GENERAL llYFORMATION The ¢1￿lty is a privat¢ company Ilmited by 8Urt regixered in En81Thl and Wths a re￿e￿ charity in England 4NI Wales. The address of the (c￿ered offic¢ li 28 Lod8e Close. Stoke D'Atxrn Cobham. Surrey, KTI12SQ. 2. SfATEmE￿r OF COMPLIANCE These fInarK1￿ stat¢m¢nts hve bem Fryrnl ffl cThnpliwbee wlth FRS 102 'The Financi￿ R¢prtln8 Stsndard applieable to the UK and Republic of Irelarf the Statm¢nt of R￿QmMended Prn￿l¢¢ applicabk io charities wewin8 their ac£¢Nints in #uxdance with the Financial Rwtin8 StsTrArth applicable in th¢ UK INI Rewblic of IrelAnd (FRS 102) (awilia SORP {FRS 102) tt* Act2011. Engin¢us for aMn8e (Sim L4LTh) meets the defmition of a public benefit entity unts FRS IW2. AccoiIKfiNG POUCIF BMI¥ of •eeo•Ad The financial ststements hav¢ under the h1*ttl￿1 ￿•¢ Iwi4 u modified by r¢valU￿1¢￿ of c¢rtain finaKial liabilitia Meas￿ •t faff v•lu¢ th￿sh incune Judgeryheots ••d kry go•rre ofesdmadoj un¢ertalJty The prepar•tion of the fin•Aci￿ ststements require¥ mana8anent ￿ make jud8an¢nt& estimates and 5umMions affe£t the amounts rH)OrtfAI. Thex estim￿￿ and Jud8￿Cnts are ¢ontinualty reviewtd to be reuonable under the Cir￿lMs￿. DoDA150 t>)nated i￿ome is received by ￿Y ord