THE MANGA COMMUNITY DEVELOPMENT PROGRAMME CHARITY REGISTRATION NUMBER 1153037 ANNUAL REPORT AND STATEMENT OF ACCOUNTS FOR 12 MONTHS TO 30 SEPTEMBER 2024 THE MANGA COMMUNITY DEVELOPMENT PROGRAMME ANNUAL REPORT FOR THE YEAR TO 30 SEPTEMBER 2024 BACKGROUND INFORMATION The Manga Community Development Programme IMangaCDPforshort) was fom)ed on 18 April 2013 and reElStered with the Charity Commission for England and Wale5 25 a Charitable Incorporated Organisation on 23 July 2013 Icharity Registration number 11530371. The charity's principal address is 2 Faber Close, Copm3nthorpe, York Y023 3XF. The trustees during the year and up to the date of this report were: Mrs Susan Jarrett Ichairl Mr Kevin Jarrett1Secretaryl Mr Peter Bailey {Treasurerl Mrs Anne Bailey Rev Philip Moore Mrs Carron Hopwood The charity's governing document is the "Foundation. constittstion for a Charitable Incorporated Organisation dated 18 April 2013. The constitution requires that twstees are appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. oBjE￿IVEs, AcnviTIES and ACHIEVEMENTS incorporating FINANCIAL REVIEW MangaCDP's objectives are to prowde funding and 5UPPQrt to charities and other organisations working to relieve poverty and advance the Christian religion in Niger, West Africa. A full statement of charitable objective5 can be found on the Charity Commission's website. In this eleventh year of operation, 12 months to 30 September 2024, MangaCDP received income of £32,679 {2022123 £12.9571. This was made up of= Donatiofis totalling £32.5681£12.7681, 5ncluding E5.534 IE2.1311 tax woverable via Gift Aid,. and • Interest receivable of £lll1£1891. which repre5eots interest on money helll in OUT deposit accouni with COIF {the Charities Official Investment Fund. administered by CCLA Investment Management Ltd.). Thts related mainlyto money for pha5e5 of a project which were not yet ready tts commence. The comparative figure for last year was £97 and the other £92 of interest reprÈ5ellted refunds and compensation from the bank fot an error in transmitting Mnds. Expenditure in the period amounted to £39.1931£5.3311. This was made up of: . Grants of £39.065 or 99.7 %1£5,214 or 97.8%) seftt to Niger to pay for a number of schemes desiEned to meet MangaCDP's charitable objective5. Ir¥ 2023n4. grants were paid on four occasions, lft October and DecefnbeF 2023 and in April and Au8USt 2024. (ln the previous year. grants %¥ere sent on two (x￿5101￿5. December 2022 and April 20231,. and • Other expenditure totallinE £1281£1171. compr¢5inÈ.' Administration £22 IE341. whlch represents the cosl of the MangaCDP email facility- and . Sank cha¥ge5 £1061£831 on fuftds tra17slerred to ACM'S bank account in Ni8er. The transfer of funds to Niger involves an intermediary bank and. a5 a ￿$VIt. bank charges included agents. fees totalling £661£441. THE MANGA COMMUNITY DEVELOPMENT PROGRAMME ANNUAL REPORT FOR THE YEAR TO 30 SEwfEMBER 2024 All grants have been sent to Association Chretienne du Manga IACMI which has implemented the agreed schemes on our behalf. ACM is a development organisation, which is registered with the government in Niger, and which has very similar charitable objectives to those of MangaCDP. There is a Memorandum of Understanding between MangaCDP and ACM setting out howthe two organisations work in partnership to achieve MangaCDP's charitable objectives. In addition, each grant allocation 15 SUPPOrted by a detailed budget, with spectfied objertive5, and the way the money is spent Is reported back to MangaCDP against this framework. We also receive regular reports, where appropriate. on the outcomes of schemes, with supporting evidence where applicable. Using email and WhatsApp we are able to discuss with ACM the utilisation of funds. to satisfy ourselves that all funds have been used to secure ManEaCOP's charitable objectives. Arrangements are also in place for a sample of supportillg documentstion. such as receipts and photographs, to be transmitted electronically to MangaCDP for inspection. In summary, achievements during the period include providing funding for: advaniement of the ChTh5t13n religion for the ￿nefIt olthe publit. through Prowsion of tnformation biblical materials to the population5 of a number of villages with little or no previous knowle¢Jge of the Chrsstian religion, as well as to refugees seeking safety within the aiea- maintenance attd ￿pair c05t5 foT the 4WD vehide. whÉch ts essential in reaching and assisting remote tornmunf(ies to fulfil projects undertaken to advance our charitable objectives.. p3ytnent of the salaries land ￿rtaIn accomrnodation c051sl of two pastors to oversee the development of the emerging Christtan communities in the'nezr east. region of Niger. • maintenance ar>d running cosrs of motorLyde5 for use by pastors in the arÈa, enablin8 them to reach local communiries. and a proportion of necessary administrative costs Ibook-keepirw communications. and office space) for the effective management and financial reporting ofgrant programmes.. devèlopment by ACM of the plot of ￿Thd. within the security peTiffleter of the major town in the.far east" of the country, allocated to it by the government in Niger, to create a buildirkg for use as a place for rneeting5 and worship. The developrnent I￿OrporateS living accommodation and a tneetlllg place within perimeter compctund walls. Part of the c05t of the final stage of thts profjett was rnet by a donation to ACM from another orgartisatitsn. a water tsnk, pump and solar panel. to pmide the water supply for the new building. The political situation in Niger may have some impatt on the operational capabilitie5 of ACM. The Trustee5 of MangaCDP keep this situation under review and grants are only sent to ACM if the Trustees have sufficient confidence that the objectives of the grants will be achieved. The balance in the current account at the year end. £1.655, was sent to ACM. in the next batch o* grants. in November 2024. The previous year's balance. £3,081. was higher than normal. due to uncertainty at the time, about the ability to transfer money to ACM through the banking system. THE MANGA COMMUNITY DEVELOPMENT PROGRAMME ANNUAL REPORT FOR THE YEAR TO 30 SEPTEMBER 2024 Financial position at the end of the reporting period At the end of the financial reporting period. net assets amounted to £1.7801£8,294), a reduction of £6.514 lincrease of £7,626). This reduction reflected utilisation of the additional amounts held last year in the COIF Charities Deposit Fund and the bank cuirent account. for the purposes explained above. The relationship of these balances to our reserves policy is explained below. RESERVES POLICY Man8aCDP does not plan to keep any funds in reserve other than a minimal amount (approximately £lOOI to meet any administrative costs or unforeseen eventualities. Additional amounts may be kept in reserve where they have been donated to MangaCDP towards a particular projert which 15 not yet ready to commence. For etticient administration in both organisations, a programme of grants and allocations is agreed between MangaCDP and ACM several times each year. We avoid small remittances oversea5. except in the case of urgent need. in order to keep down the level of bank charges incurred in the UK and Niger. At 30 september, MangaCDP's funds amounted to £1.7801£8,2941. Of these funds- £100 Iplus interest) was held as a reserve.. and the rest was paid as grants to ACM in November 2024. PUBUC BENEFIT STATEMENT The Trustees confirm that they have complied with their duty to have regard to the Charity Commission's Euidance on public benefit. This guidance has been taken into account by the Trustees in drawing up the charity's constitution. establishing the Memorandum of Understanding with ACM, designing the programme of grants and ensuring the objectives set for each grant have been achieved. Our partnership with ACM enables us to bring poverty relief and to advance the Christian religion. for the benefit of the people in the Manga region of Niger. DECLARATION The trustees declare that they have approved the trustees, report above. signed on behalf of the chaTiW5 trustees: Signature Date of approval SJarttr 17 March 2025 S. Jarrett. Chair I"d*l 17 March 2025 K. A. Jarrett, Secretary THE MANGA COMMUNITY DEVELOPMENT PROGRAMME ACCOUNTS FOR THE YEAR TO 30 SEPTEMBER 2024 STATEMENT OF FINANCIAL ACTIVITIES Unrestrirted Restricted Ftsnds Ftsr Total 2014 Total 2021 Note INCOME Donations received Net donations 25534 27.034 10.637 10.637 Tax recoverable 5.534 5.534 2.131 2.131 Gross donations 31.068 32.568 12.768 12.768 Interest receivable iii iii 189 31,179 1.SC¥J 32.679 12.957 12,957 EXPENDITURE Administration 22 22 Grants paid 37.565 L5 39.065 5.214 5.214 Bank charges 106 83 83 37.693 39,193 5,331 5.331 NET MOVEMENT IN FUNDS -6514 -6.514 7,626 7.626 Add: Total funds brought forward at start of period 8.294 8.294 TOTAL FUND5 CARRIED FORWARD 1.780 1.780 8.294 8,294 Notes I to 9 on pages 7 to 9 fonn part of these accounts THE MANGA COMMUNITY DEVELOPMENT PROGRAMME ACCOUNTS FOR THE YEAR TO 30 SEPTEMBER 2024 2024 Z023 BALANCE SHEET Note CURRENT ASS￿$ Debtors Cash at bank and hand Short term investments / deposits li 1.65S 114 3.081 5,207 Total current assets 1.780 8.294 Creditors/Provisions for liabilities NET ASSETS 1,780 8.294 FUNDS OF THE CHARITY Unrestrirted funds 1,780 8,294 TOTAL FUNDS 1.780 8,294 Signature Date of approval Signed on behalf of all the trustees: 17 March 2025 P. J. Bailey. Treasurer 17 March 2025 5. Jarrett, Chair Notes I to 9 on pages 7 to 9 form part of these accounts THE MANGA COMMUNITY DEVELOPMENT PROGRAMME ACCOUNTS FOR THE YEAR TO 30 SEPTEMBER 2024 NOTES TO THE ACCOUNTS NOTE l Basis of preparation These accounts have been prepared in accordance with current statutory ￿qUirements, including charity law applicable to England and Wales. on an accruals basis and on the basis of historic cost, and in accordance with the Ststement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102. The accounts are prepared on a going concern basis. Grants are only paid from income already received and the Trustee5 are satisfied that MangaCDP has no financial obligations other than minor administration costs, for which the amount kept in reserves is more than sufficient. There are no material uncertainties in the foreseeable future that would affect this assessment. No changes to accounting estimates have occurred in the reporting period and no material prior year errors have been identified in the reporting period. NOTE 2 Accountlng pollcle5 Incoming resources Recognition of incoming resources These are included in the Statement of Financial Artivities {SoFAI when- the charity becomes entitled to the resources - the trustee5 are virtually certain that they will receive the resources. and the monetary value can be measured with sufficient reliability- Donation5 These are only included in the SOFA when the charity has unconditional entitlement to the resource. Tax reclaims on donations and gifts Incoming ￿soUrceS from tax reclaims are induded in the SOFA at the same time as the gift to which they relate. Investment I dep051t income This is included in the accounts when receivable. Expenditure and liabilities ability recognition Liabilities are recognised as soon as there is a leEal or constructive obliBation committing the charity to pay out resources. Grants payable without performance conditions These are only recoEnised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity. THE MANGA COMMUNITY DEVELOPMENT PROGRAMME ACCOUNTS FOR THE YEAR TO 30 SEPTEMBER 2024 NOTES TO THE ACCOUNTS continued NOTE 3 Income- Restrirted Funds pump& Tot•1 IXrteO1 Balance l October 2023 Donations received (including related Gift aid receivable) Expenditure against restricted funds Igrants paid) Balance 30 September 2024 573 917 LS -s73 -927 A."Land developmer*t" is a project to develop a plot of Sand allocated lo ACM lor this pur¥x)se by the government sn Niger, creating a building in a Secu￿ compound for Ltse as a place fof meeiings and worship. inclL4d4ng livingaccommodat¢on. Addit*or¥al donations were re£ei¥ed which, though not legally restricted. were deyenated for this project. B. The water tank, pump and solar panel prowde rhe water supply for the new building. Previous year restrirted fund5 All donation income in 2023124 was unrestrirted. A gift of £5,(XIO. including Gift Aid, was designated for phase 3 of the Land Development project, but was not legally restrirted. NOTE 4 Interest receNable 1024 2Q23 CCLA Investment Management Ltd COIF interest Other interest I bank refund and compensation 97 91 iii 189 NOTE 5 Expenditure- Grants paid Grants paid during the year to Association Chretienne du Manga (ACM} were allocated for the following purposes 2024 2023 Purpose Supporting key ACM Christian education workers 4WD vehicle maintenance and reparrs Team outreach trip5 in 4WD vehicle for Christian education. and poverty relief including provision of audio and audi(Fvisual materia15) Motorrycle maintenance and running costs Contingency funds provided Support towards ACM administratton and communrcation costs Erection of a building for meetings and worship Iland development project) Water tank, with solar panels and pump. for new building L34Y 1202 1.115 750 Jo 562 927 39.￿5 5.214 The Annual Report includes a brief summary of achievements. NOTE 6 Bank charge5 2024 zoz3 Bank charges Agent's fees lintermediary bank) 39 106 B3 NOTE 7 Debtor5 and Prepayments 2m4 Other debtors (Gift Aid tax reclaimablel NOTE 8 Related party transartions There were no related party transactions. other than donations from trustees tot311ing £21,4601£6.160). NOTE 9 Other dlsclosures None of the trustees has been paid any remuneration or received any other benefits from an employment with their charity or a related entity. No Trustee expenses were incurred. Independent Examinerfs Report to the Trustees of the Manga Community Development Project (Manga CDP) I report to the trustees on my examination of accounts of the Manga CDP for the year ended 30 September 2024, which are set out on pages 5 to 9. Responsibilities and Basis of Report As trustees of the charity, you are restx)nsible for the preparatÉon of the accounts in accordance wrth the Charities Act 2011 ('the Arf). I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under seth'on 145{5){b) of the Act. Independent Examinerfs Statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examinatson giving me cause to believe in any material respect: accounting records were not kept in respect of the charty as required by section 130 of the Act. or 2. the accounts do not accord with those records. or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true 2nd fair view which is not a matter considered as part of an independent examination I have no concems and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order to enable a proper erstanding of the accounts to be reached. P.G.H. Wells FCA 6 Hulme Hall Avenue Cheadle Hulme Cheadle Cheshire SK8 6LN lots