THE MANGA COMMUNITY DEVELOPMENT PROGRAMME CHARITY REGISTRATION NUMBER 1153037 ANNUAL REPORT AND STATEMENT OF ACCOUNTS FOR 12 MONTHS TO 30 SEPTEMBER 2025 THE MANGA COMMUNITY DEVELOPMENT PROGRAMME ANNUAL REPORT FOR THE YEAR TO 30 SEPTEMBER 2025 BACKGROUND INFORMATION The Manga Cornmunlty Development Programme {MangaCDP for shortl was formed on 18 April 2013 and rogistered with the Charity Commission for England and Wales asa Charitable Incorporated Organisation on 23 Jul¥ 2013 (Chariry Registration number 11530371. The charity's princlpal address is 2 Faber C105e. Copwnanthorpe. YorkY023 3XF. The trustees duringthe year and up tothe date of this report wete: Mrs Susan Jarrett IchaTrrl Mr Kevin Jarrett (Secretary) Mr Peter Balley (Treasurer) Mrs Anne Ballev Rev Philip Moore Mr5 Carron Hopwood The charity's goveming document isthe"Foundatlon" constitution for a Charitable Incorporated Organisation dated 18 April 2013. The constitution requires thattrustee5 are appointed for a terrn of three years by a resolurlon passed at a propeTly convened meetrng of the chariry trustees. OBIECFIVES, ACTivrriES and ACHIEVEMENTS in¢orporzting FINANCIAL REVIEW MangaCDP'5 objective5 a￿ to providefundlng and supportto Charities and other organisatiOll5 workirngto relieve poverty and advan￿ the Christian religion in Niger. West Africa. A fv115tatement of charitsble objective5 tan be found on the Chartry Commission's website. In this twelfth year of operation, 12 rnonths to 305eptember2025. MangaCDP received income of £9.68912023124 £32.6791. Thls was made up ofr. . ch)nation5totalling É9,6831£32SGAI, s￿11￿1￿8￿139I￿341 rewverable￿a 6iftAkl: • Interest recer¥able of £61£llll. whlth mainty represents irtere#oftmonev held in oUrdepo￿l accountwith COIF lthe Charltles Officfjal Investmenr Fund. ￿MIr￿Stered byCCLA1nvesL￿Ellt Managen*ni Ltd.). The coryarab¥efigure For135tyear related rna1￿￿10 money for pha5esof a wojertwhkh **re notyetrèatyto ¢ommentr. Expenditure in the period amounted to EIO.5531£39.1931. This was made up ¢)fr. *Go[rtsof£lO,41:1£39.￿} OT98.7%199.7 %? sentto P4iNto p¥for a numberof x*eme5 tle51￿ed to meet ma￿¥￿(DP's charitabte objediwe5. In 2024125, ¥rants wewepaid w three (￿osions. in Iltyember2024, March 2025 and 5epternber 2025. Ilq the previou5 yearp yamswere5eTht Oh fc*tr ￿C•S*)￿l￿tObera￿d D*ernber 2021 and in Awil and August 20241: aft{6 OtherexpendTiuretotallingE1421£1281,towWlsi￿. . Administratio￿ £46 I£Z21. which reprtents the oxof the ￿n￿(￿Pemall laolitr. and . flanktha￿ES E96 WICfjI on thd5tran5terr¥JtoACM's bankaccourt in Niger.ThÈ tranrfer D*fund5to Nigerinvdv* ar. interrn&aiary b8rkkand.a5a resLth. EqnktharRes thclud agents, feE5totallingf66 If661. THE MANGA C0fv1MUNifi DEVELOPMENT PROGRAMME ANNUAL REPORT FOR THE YEAR TO 30 SEPTEMBER 2025 All grants have been sent to Associatlon Chrétienne du Manga IACMI which has implemented the 3ErÈed schemeson our behalf. ACM is a development orBanTrsalion, which is registered w5th the 80vernment in Niger. aftd whith hasvery similar tharitable objectives to those of MangaCDP. There Is a MemgT8ndum OfUn￿r$ia￿dlng between MangaCDP and ACM setting OLrt howthe two organisationsivork In partnershlp to achieve MangaCDP'5 charÉtable objectives. In addition. each grant allocation is supported by a detailed budget. with 5peciFied objectives. and the waythe money is spenti5 reported back to MangaCOP against this framework. We also receive regular reports. where appropriate. on the outcomes ot schemes withsupportirtg evKlen¢e where applicable. Using email and WhatsApp we are able to dlsojss wlth ACM ￿ ￿lI[SatIOn of fut￿5, to satirfyoursefves that all funds have been used t05ecure MangaCDP's charitable objective& Airangements awe also in place for 3 sample ot supporting dOcurnentst￿￿. such as receipts and photographs. io be transmitted electronicallyto MangaCDP for iThspection. In summary. achievements during the period incWe providing funding for= • compleknon of the deYeJopmerrtbyACM Dfthe p￿t￿l￿d.￿#b7￿ I￿£￿￿1￿perM2lE[ ofthE rrwjortown lothe"éarea5Vofthe wuntry. allocaiedto 6[byt￿g0veI￿rne￿ in 14igw. to tyeate a buiklingfor a5 a place rme*iTrgs 2ndwrKship.ThedevelDJxn2Tht Incoiwr*ts fmng aC¢0rnffltyJat￿ and a TheetingplacewthiTr perimel compound waUR Partolthe cortof thefi￿-IStase0f thiswojettwas metbya¥Jonati(m linAugu5t2Q241 to ACM frr*m ar*JtheroW￿ilOn. Add￿￿[0￿81 fvndlngwas pr￿lIded In 201412510 enableAOA kn repl8￿mat￿l*stOlEn troERthethebeforEcompletioDrfthepro3etL ins LOStsfDrthe4WD vehlrje. Ow(nEtoihe methank31eondib(m oEthE¥e1￿c1e. ith35beeTh re5tricW tt>'ksral' use" paymem of thÈ¥larie$13ndcertaln acc(#hmtyJabDll ￿Sts3 of Iwo Pasto￿1￿0￿15ee th2developmenÈ oEtheemerging(hristtan cortmunitte5 iTrthe'near re8M)Thof N￿er. 3th3n￿ment rrfthe (hiistian releTcw lurthe ber￿0( the public. through wo¥i5ion of inlonnatioTr and bibl￿￿1 matertals w people with ￿le0T￿O previo￿ knowledgeof the [￿r￿￿on livin6 ifb theirhome wllage50r rehJgeesettl2menty. rnaintEnarnce and running costs ofthemotorqrle usedby a pa#or Ittthea￿4 th)•￿1￿$ hiffl each localcommuAiiie¥3Thd a woportion ofTrecessRry adn7ln1strat￿ cotts IboDWkeEpj￿ arKl(ffte5p￿} fc¥the effecti¥ernan4emeni and finandal reportlftg ofgrant prouammes: The political situation in Niger mayhave sorrje impact or* the opeiational capabililies of ACM. The Trustees DfMangaCDP keeptht5 Situation utKJer review and giants are only sentto ACM rf the Trustees have sufficient Confiden￿ that the oblective5 of the grants will be achieved. In view of security concerns hlndering completion of the development project Én the'yar east" of the country. the tiustees Informed ACM in Orti>ber 2025 that unspent fund5 land grants to be sent in the nearfuturel may be used for any purpose consistent with ourchaiitable 0￿"ertIveS as expressed in the Memorandum ol UnderstandiRg. Th￿ 15 to all¢)wACM flexibility to use 8rants, in the rnost effectlve way pos￿1¢ in the present circumstance tofurther our charttable alms. The balance in the current account at the year end. n22. will I￿sent to ACM. IH the next batch of grants, in December 2025. THE MANGA COMMUNITY DEVELOPMENT PROGRAMME ANNUAL REPORTFOR THE YEAR TO 30SEPTEMBER 2025 FINANCIAL POSITION ATTHE END OF TrIE REpoKfiNG PERIOD At thÈ end of the financial reporting perlod. net assets amounted to £916 la reductTron of £8641. The previous year'5 fFguFes were net a55etS Df El.780 la redurtion of £6.5141. The large reduction lastyearwas due to utilisatioTh of fijnds (by way of grant payments) previously held for the final phase ofthe development projec RESOLV￿oN TO WIND VP On 7 July. 2025 the member5 of the charbty passed a spedal resolution, in accordance with clause 28 of the Constitution, to wind up the chHrity- The trustees have srnce commenced Steps to di5tribLrte the remalnlng net assets for charitsble purpose5 in accordance wrth the charity'5 governing document. Thts will include the release and disrrtbutb)n of the reseNes held at 30 September 2025. There are no outstanding liabilities that need ta be settled. RESERVES POLICY Followrng the decisian ￿ members that the charity should be wound up. the Trustees have decided thatthe amount previously held as a reseNe la minirnal amount of approximately £IIXI held to meet admiTri5trative costs unforeseer eventyalitiesl should be tran5Ferred to the cuttent account. This will aid the utili5ation of all funds for charttable purposes prior to closure of the charity- At 30 September, MangaCDP'5 fvnds amounted to £9161£1.7801. Ofthese funds.. £1￿ (plus £19 interest) was held as a reserve= and the rest is to be sncluded in grants to be paid to ACM in December 2025. After paying a final grant arnount to ACM (planned for February 2U261 which vrill indude further rncome re￿IVed to the end of December 2025 and the amount currently held in reserves, the Trustee5 have agreed that any balance remaining wlll be donated to SIM InternatioDal IUKI, a charlty with similar objectives. PUBLIC BENEFITSTATEMENT TheTrustees confim that they have complied with their duty to have regard to the Charity Commission's guidance on public berlefit. Thls guidance has been taken into acu)unt bythe Trustees in drawing up the tharity's constitution, establishing the V.eMorandU￿ of Understanding wtth ACM, designin8 the piogramme of grants and ensuring the objectwes set for each grant have been a¢hieved. Our partnership with ACM has enabled us to bring poverty relief and to advance the christlan religion, for the benefft ofthe people in the Manga ￿lon of Niger. DECLARATION The trustees declare that they have approved the trustee5' annual report above_ s￿ed on behalf ofthe charity's trustee>" Signature Dare of approval SJ Q¥(dtr 24 Novernber 2025 S.Jarrett. Chair 24 November 2025 K. A. Jarrett. Secretary THE MANGA COMMUNrrY DEVELOPMENT PROGRAMME ACCOUNTS FOR THE YEAR TO 30 SEPTEMBER 2025 STATEMENT OF FINANCIAL AcfMTIES Fund5 Tllts12ty15 FUT FvJ)d5 TuEal 2014 INCOME DofflatiOJls receTrved hlet donatlons 25.534 23,034 Tax recoverable L239 5534 5.534 Gros5 donation5 31.068 L5ts) 31568 Interest re¢etvable iii 31,179 L￿)0 31.679 EXPENDifuRt Administratio 22 Grdnts paid IOAII JOAII 37565 LY 19J)65 Bank ¢har8e5 lo￿53 53 37.693 1500 39.193 NEfMOVEMENTINFUN05 -6.514 -6,514 Add- Total funds brought forward at start of period 1780 1.780 8.294 8.294 TOTAL FUND5 CAIIRIED FORWARD 916 916 1,780 780 Note5 1 to 9 on pages 7 to 9 form part ofthese ￿t￿Thts THE MANGA COMMUNrrY DEVELOPME1￿ PROGRAMME ACCOUNTS FOR THE YEAR TO 30 SEwfEMBER 2025 BALANCE SHEET NoiE CURRENT ASSETS DebtOT5 Cash at bank and in hand Shurt terrr investments I deposits 75 li 722 1.655 114 119 Totsl current asset5 916 1.7e CreditorslProvt510n5 for liabilities NET Assrrs 1,780 FUNDS OF THE CHARrrY Unre5tiicted fvnds 916 1.780 TOTAL FUNDS 916 L780 SFgnature Date of approval OA behalf of all the tNstees'. 24 Novernber 2025 P. J. Bailey. Treasurer S J 24 November 2025 S_ Jarrett. chair Notes I to 9 on pages 7 to 9 forrn part of these accounts THE MANGA COMMUNITY DEVELOPMENT PROGRAMME ACCOUNTS FOR THE YEAR TO 30 SEPTEMBER 2025 NOTES TO THEACCOUNTS NOTE I B3515 of preparation and events after the reportsng period ThesE accounts have been prepared in accordance with current staiutory requirements. i￿luding charlty taw applicable to England and Wales. on the basi5 of historic cost, and In accordance wtth the Statement o* Recornrnended PraCti￿- Accounting and Report4llE by Charities- SORP applKable to charities preparlng thelr accoth)t5 in accordar￿e with FRS 102_ Following the decssion of members. at a general meetin8 held on 7 July 2025. to start the process of closing the charlty, the accounts are prepared bythe Trustees on a brÈak-up basis. rather than a going concern basis. UnElerthe bre?k-up basis assets are stated at theii net Tea1È5able value and liabilitles IncludE all costs expected to 6e incurred upon di5x)lutioll. Thls ¢harbge of accounting basis has had no Émpact on the amrAmts recognised irt the cvttentyear or comparatives. SIt￿e the yearend. the trustee5 have commenced the proce55 oldistributinE the ￿mainIng a55ets Iby way of grants) for charitable purposes In accordance with the charitys goveming document.ThFe are no outstanding liabifilies requiring settlement. No chanees to accounling e5titnates have otcurred in the reporting period and material prioryear errors have been identified in the reportin8 period. NOTE 2 Accountlng pollcles Incomlng resour￿$ Recogniiion of incoming resources These are included In the Statement of Financial Activities (SOFA) whaL" - the charity becomes entitleil to the resources . the trustees arevirtually certaln that they wtll receive the resources. and . the monetaryvalue c3n be measured with sufficFent iefrability. Donations These are only included ir¢ the &)FAwhen the charlty has urÉconditional entitlement to the resource. Tax reclalms on donation5 and gifts l Debtors Incoming resouries fTovn tax reclaims ale included in the SOFA at the same time as the giftto whith they relate. On a going concern basis. applicable at 305eptember 2024, where the tax reclalmed has not been received by the balart￿ sheet date. the ￿SUIta￿t debtor is included atthe amount due_ On a break-up basis. applicable at 30 September 2025 thE debtor 15 induded at net reali5able value after taking Into account arly related costs and recognisingany irnpairfflent or wrtte-down. This change of accounting basis has had no impact on the figures disclosed in the statement of accounts. Irwestmentl deposit income This is Induded in the accounts when recefvable. Expendlture and liabilitle5 Liability recognition abilities are recogftlsed a5 soon as there ss a leg31 orconstrurtive obltgatron committlng the charity to pay out resourte5. Grants payable wlthour perfonnance conditions These are only recoEnised in the accounts whern a C1￿MitMent has been made and th￿e are no candttron5 to be met relalingtothegrarlt which remaln in the control of the charity. Costs of dissolutSon As at 30 September 2025. the break-up basis requires recognilion of all the costs of dissoluti of the charity. No such costs are antKl￿ted. THE MANGA COMMUNITY OEVELOPMENT PROGRAMME ACCOUNTS FOR THE YEAR TO 30 SEPTEMBER 2025 N(7fES TO THE ACCOUNTS continued NOIE 3 Income. Restrtcted Funds All donation income in 2024125 wa5 unrestricted. ITh the previous year. 2023124. £1,500 of restricted donations were received1£573 for phases 3 and 4 Df the land developrnent" and f 927 for a water tank, pump and 501ar panel forthis developmentl. All the 2023124 restricted donations were used tD pay grants for these purposes in that year. 'The land developrnent i4 a projert to devdop è plotof l￿d alIc￿ated forthL5 purpD* trrfthegovernment In NIEer. crea￿rg3 bublding in asethre iompovnd for ￿se as a place fDr meetings and worship. thdudire [￿Ing3cCOmMod*t￿. *AMVional donaUot)s were r￿1ved in 2022124 whic thou8h not IEgally re$tritted,￿wedeS￿n3I￿lkfthIs prDje¢i. NOTE 4 Interest rKeivable 1025 CCLA Investment Management Ltd COIF interest Other interest I bank relur>d and compensation iio NOTE 5 Expenditure- Grants pald Grants paid duringthe year to Association chrétiennedu Manga IACMI were allocated for the purwjses shown below. In some cases14WD vehicle MaintenaTr￿, Tearn outieach trip5 afKI Motorrycle maintenancel. funds prevk>usly sent to ACM have been reallocated to provlde additional funds required forthe land deVelop￿￿t project and thTrs 15 ￿fierted In the tlgures reported below. 202$ 2D24 Net Reall£￿th)n ￿1[￿￿n Inv GRntssent PurpD5e 5upwrting key ACM Christian educ*ion w￿erS 4WD vehicle tnaintenartte and repairs Team outreach trlps for Christian 2dLKation" and poverty rellef . includlng provthi of audHJ and audiwsual m3tenalsl Motorcycle mairnteTran￿ and running costs Supporttowards ACM administration and cornmuTric*w)n costs Erection of a building for rneetings and worshlp Iland de¥eloprnent projertl Watertank. w￿h salar paneb and pump. for new building 1,929 1,929 41 1628 2.201 1,710 -569 217 93 -199 51 Lr*s l.D95 29A38 927 7.677 IDAII 39,06S The Annual Report Includes a brief sumrnary of achievETnerrt5. ThE ill-yearreallocations of grdnts * summarised belw. yhe4WDyeh￿o ha5rotutrentE￿￿￿eprobIeM&Wh￿ arèDo 1orw￿pab*0t ecOWm￿r￿parr. iJ5ywa5 fe5tsiCtedtolo¢alh)umÈysar mai0tenan¢e repairbudgets (1￿￿￿[￿glu￿dshèk1tyAoAl￿ere rethJc&I¥c￿dj￿. Team outTeach were"edwed, and budE*5Teduted duetytheujnditian DftFe4WD¥ehldÈaMd the t0fthyJsoncvTn￿e￿n8 the da￿0￿MeN proSery. maItrteT￿f￿e budgets IiDLludinKlUndsheldb¥ACMlwè￿ red￿5ures None of the trustees has been paid any remuneratlon or ￿(eNed any other benefts fmm an employrnEnt wikh their tharÈtyora related entity_ NoTrustee exPer￿eS were intLtrred. NOJE IQ Post Bak*¢e 5hEet Events Nthre of event After the reporting datethetr¥stee5 ￿501¥edt0 closelhe charity and todistr￿1 te av311 able ￿OUrCeS a5ffinal8rant Amounts Invofved and Intended use At ihe reporting date the charivs lotal nel assets were £916, (QlllPTisinE Debtors £75: Cash at b3nkE7Z2,. Short temi depostsEII9. Allamouhis are unl￿[1¢te0. Thetrustees intend that the Debiors, when reali5ed. and Cash at bank wli I be used, tagetherwith incorne received afterthe reportTn8 dkn. to pay grants in December 2025. The Shortteim deposiES (held as 8 re5eThel will be applied, togetherwith further income received.to fund final grnnts e¥petted to be paid i• Febfuary 2026. Adjustlngvr non-adju5tint This is a nOn.ad1￿stlnS port.balance Sheet e￿TrtfOrthevwended 305epiernbeF 2025.- it doe5 not change the amounts recognlsed in the financial statements at Ihe We￿rtIng dale. Estimzte of financial effect The trustees estimate that the cash and realisable debtor5 at the re￿rtIng date, t(Eether with p05t-yeaf-end income. wÈll besufficlent to meet the planned gTrnt payrneTr￿ since these are always limltÈd to the reSOUTces available. The amounts shown inthe Statement of financial posit•)n atthe rel￿￿￿￿￿ date Temain Unthanted at E916.