## **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022** ## **JANGALA LTD** **(A COMPANY LIMITED BY GUARANTEE) COMPANY REGISTRATION No: 11373006 CHARITY REGISTRATION No: 1183567** Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS 1 ||**JANGALA LTD**| |---|---| ||**(A COMPANY LIMITED BY GUARANTEE)**| ||**CONTENTS**| |Page 3|Legal & Administrative Information| |Pages 4 to 6|Report of the Directors'| |Page 7|Statement of Financial Activities| |Page 8|Balance Sheet| |Pages 9 to 16|Notes to the Financial Statements| |Page 17|Independent Examiner's Report| 2 ## **JANGALA LTD** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **LEGAL AND ADMINISTRATIVE INFORMATION** |**CHARITY NUMBER**|1183567| |---|---| |**COMPANY REGISTRATION NUMBER**|11373006| |**DATE OF INCORPORATION**|21st May 2018| |**START OF FINANCIAL YEAR**|1st April 2021| |**END OF FINANCIAL YEAR**|31st March 2022| |**DIRECTORS AT 31ST MARCH 2022**|K.J.N Meek| ||L.E Symons| ||B.B Hayes-Thakore| ||F.M.A Weitzman (Resigned 3rd June 2021)| |**GOVERNING DOCUMENT**|Memorandum and Articles of Association Incorporated 21st May 2018| ## **OBJECTS** The advancement of health, the saving of lives and the relief of those in need because of youth, age, ill health, disability, financial hardship or other disadvantage for the public benefit. **REGISTERED ADDRESS** 4-6a Hookers Road London E17 6DP **PRIMARY BANKERS** NatWest Bank Plc 10 Southwark Street London SE1 1TJ **INDEPENDENT EXAMINERS** Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS 3 ## **JANGALA LTD (A COMPANY LIMITED BY GUARANTEE)** ## **REPORT OF THE DIRECTORS' FOR THE YEAR ENDED 31ST MARCH 2022** ## **Summary of the Purposes of the Charity** - The advancement of health; - The saving of lives; and - The relief of those in need because of youth, age, ill-health, disability, financial hardship or other disadvantage, for the - public benefit. ## **Summary of the Main Activities** Jangala develops technologies that empower its partner organisations in the delivery of important public services such as healthcare, education and disaster response. Our products focus on connectivity. Big Box uses any internet connection to easily create high quality, scalable Wi-FI; invaluable in aid and development contexts worldwide. When planning our activities for the year, the trustees of Jangala have considered the Commission's guidance on public benefit. ## **Summary of the Main Achievements** The last year has held many highlights for Jangala: wider global deployments, expanding our team with new colleagues, and winning Cisco’s Global Problem Solver 2021 Digital Inclusivity Prize. One of the most exciting was participating in the opening ceremony of the UN’s Global Goals week at Expo 2020. Over the last year Jangala has made great progress with the systems we use to provide connectivity. We’ve completed a new version of Big Box we call 0.9. This is the first Big Box that features twin modems, which are being used to provide a faster and more reliable connection. It also features our new local UI that is already helping make installation and maintenance of Big Box easier and faster. We also now have a single codebase for Big Box and Get Box, allowing for easier development and debugging. We’ve also spent substantial effort putting in place our cloud architecture that will allow us to support thousands of devices in the field. These new developments have allowed us to expand our deployments and to connect many more people. In the past year we directly connected 16,439 people and impacted 90,000 with improved services. To do this, we worked around the world to connect schools, refugee camps. healthcare clinics and individuals at home through our technology and support. In Uganda, connectivity for the 1500 students at the Good Samaritan High School has opened up online learning opportunities for both them and the students. Joshua, a Project Manager at the school had this to say of our work together: "The internet box has solved a problem that we have been dealing with for years, both students and teachers are super excited about this. The students can now access the internet in the computer lab, teachers can access the internet for their research and we also have access in the library." We also connected schools in Nigeria, the DRC and South Sudan through UNICEF as part of a trial to connect more schools in the years to come, as well as refugee support teams in France. Through our smaller technology, Get Box, we provided at-home connectivity to 164 individuals and families through schools and NHS service users, so they can access learning and support content online. 4 ## **JANGALA LTD (A COMPANY LIMITED BY GUARANTEE)** ## **REPORT OF THE DIRECTORS' (Continued) FOR THE YEAR ENDED 31ST MARCH 2022** ## **Review of Financial Position** Jangala’s financial statements show a gross income of £301,338 and expenditure of £353,107 generating a net loss of £- 51,769. There was £28,845 in cash at bank and at hand remaining at year end with an outstanding liability of £950.00 relating to the year account production and Independent Examination, giving total funds carried forward of £27,895 and no other recognised gains or losses. The difference between our income and expenditure was drawn down from reserves and funds carried forwards from 2020/21. The main sources of income were donations from the Lenovo Foundation, the Tedworth Charitable Trust, CHK Charities and Cisco. The main source of expenditure was on building, deploying and developing ‘Big Box’ and ‘Get Box’ Wi-Fi systems to be deployed to people in need. ## **Statement Explaining the Policy for Holding Reserves** Jangala’s main charitable activity is to provide Wi-Fi systems to other charities or organisations that are operated in the field. Once they are in the field Jangala provides support for in case there are any issues with the system. This support averages out at about 0.5 days work per Big Box system per year and 0.5 days work per 50 Get Box systems per year. At year end we had approximately 50 Big Box systems and 200 Get Box systems in the field. Our consultants charge £150 per day for support so at least £4,350 in reserves would be needed to make sure our beneficiaries can continue to use their systems for another year. At the end of this financial year, we had £27,895 in reserves. ## **Trustee Selection Method** When recruiting new trustees the important attribute is a passion for the work of Jangala. As such our trustees have mainly been selected from the telecoms and tech industries as it is closely related to the work we do and their experience is extremely helpful in our development and deployment. 5 JANGALA LTD IA COIIPANY UMITEDBY GUAW4TEE> REPORT OF THE DIRECTORS, lcon￿nUel? FOR THE YEAR EWDEO 31ST MARCH 2022 -e Charities Aci a-¢:-e CG-wary es Ac.. ￿JItetr￿ Board dTruStsBS Staten￿lIfOre￿h yw whicb giwe a crue ano 1£ r &if%4 cf :.e 4f aff8ir$ ol the charity * at thè thid c4 the ye¥ and ol thw defKiioI chenty In preoar ng'.vse '"8Yia' sTa￿￿￿$the8c4rd 15 t￿- soieci suil8td8 8¢¢¢￿n".1pG 001 oesaryatw awy twna1r￿t9rnuy.' bl maKeiudwn•nTS B5tIM8IW Tn•iWer•8sonaJ￿and D￿Dare Lhe Trnaneial Jt1Ewrlthlll￿ IM• wnooJncwntr*s ir4rwfM•io¢Y•w*l￿ltrvch•n1Y will ￿rtJ￿Ve pl )u$,Yw$. The Dirociw r￿po￿l￿1& Ois¢b69 wih Occufxy ai y bm¢ flngrogl pO￿t￿n cAthethllmy W￿91n ￿¢￿ty,8 trAnsa￿lDn$ and ewle n ￿ wsurg the [rAr¢￿ swpmms cwwy Wih Z¢Xfj ¢(ry4y reouLgiw under Charw TW are re#pw¥tya ty 6thJLwoty ￿ ￿•$ ol tm Chanty f•4Knatr40 st thé orth*rtKJn llnd dthXDcmoffri￿ $rdotrwiNwJeni*& DI1￿￿319 Fysportyw lor Iw•wm•xrmtyÈr In rd•lion to Ir* Dire¢ttys' ra 11rn￿ to ihe report lh8 r•pM. twe 8re nD I ￿kY¢￿• imo •tixh•d ol tr•-o• aNJ ￿7￿ 3111 2022 ¢￿firM Pnrted Ntrt. ## **JANGALA LTD (A COMPANY LIMITED BY GUARANTEE)** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2022** ## **(Incorporating Income and Expenditure Account)** |**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations, Grants & Legacies
**3a**
Investment Income
**3b**
Other Incoming Resources
**3c**
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Cost of Generating Funds**
Charitable Activities
**4a**
Cost of Generating Funds
**4b**
Governance Costs
**4c**
**TOTAL RESOURCES EXPENDED**
**NET INCOMING/ (OUTGOING) RESOURCES**
Balance Brought Forward
Transfers Between Funds
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2021/22**
**2020/21**
£
£
£
£
234,128
64,000
298,128
292,197
-
-
-
-
3,210
-
3,210
730
**237,338**
**64,000**
**301,338**
**292,927**
289,624
60,487
350,111
200,095
1,334
-
1,334
10,017
1,662
-
1,662
2,763
**292,620**
**60,487**
**353,107**
**212,875**
**(55,282)**
**3,513**
**(51,769)**
**80,052**
79,664
-
79,664
(388)
(52)
52
-
-
**24,330**
**3,565**
**27,895**
**79,664**| |---|---| Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing. The notes on pages 8 to 16 form part of these financial statements. 7 JANGALA LTD IA COMP*JIY LIMITEDBVGUARAIITS51 BALANCE SHEET AS AT 31ST MARCH ZQZZ Tot 31-M&r-22 31-M•r-21 Rx•d AM41• T￿l01&A¥a¢1$ Curr•rtAM•ts Debtors & Cash ot Bo￿( In Hand 2&280 3.565 28.845 80.514 Ttyi•l Cyrr•n¢AsMti 25,2 Cr•dltorb'. arnoun￿ lallirrfJthAry*rtknor•>ww 850 NETevARENT AS8eTS 565 27.815 Cr•dit•i¥'. amowts f￿lf￿a{￿1n Ll 10 TOTALASSETS knb%cLYrert 24.3XS 3.565 27.19$ 79.684 NET A¥¥ev J,>¢> Fund•ofth• ¢￿￿tY G￿er{l Rtsif¢w Fun 74J3D 24.3>) 3565 3565 T•t*l Fund* 24,3>) 27.895 Dlr•¢lov•' A•￿n￿bIll￿ The sBb*led tw fty on 31st FAwth 2022 ¢pwll*ie crywiy ¥m io •x&Wion Irom ITh• tyouityrnem to obknn Jethh 477 o*lM C￿￿e• N4t20Cffj thAI nD rp￿b￿ U1W th• 10 obthin w aLOI ol for ou*on In *¢i1(￿ 476 of ine Aci. Howev•r. In ac(￿r￿￿O 145 of kt 2011, •x•Xl￿ by w ￿dep￿ Exwirw*fiowr*oort Pty8 17. Tre Dlr*tty¥ r¢w>Jknlty lorct•0￿￿J 2006 *71tt rowi UK end Republ￿01 Irdar¢J IFRS102}. vhth Sec￿C￿ 386 cl the kt aré lor 4 true lair ofthE st*e ol Effair5 tyflhe COmp￿Y as * ttreend oflhvfirwTh¥A ty0fiI kiss for￿fin￿r0* hi accrydrnvAth 1*0 requirernwrts of 8eGlions 394 •x1 395 orKS ￿￿[*t*￿th tre rwAUrv4 to ￿OL￿t 5vfw ¥5 w1￿)￿t0 ￿ ¢tyNany. bytr* r*reuiy$rnfv.............. ............... **(A COMPANY LIMITED BY GUARANTEE)** ## **JANGALA LTD** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022** ## **1. ACCOUNTING POLICIES** ## **Basis of Preparation & Assessment of Going Concern** ## **Basis of Preparation** The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1st January 2015) - (Charities SORP - FRS102) and the Charities Act 2011. The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes. ## **Assessment of Going Concern** Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern. ## **Incoming Resources** ## _**Recognition of Incoming Resources**_ These are included in the Statement of Financial Activities (SOFA) when: ▪ the charity becomes entitled to the resources; ▪ the Directors are virtually certain they will receive the resources; and ▪ the monetary value can be measured with sufficient reliability ## _**Incoming Resources with Related Expenditure**_ Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA. ## _**Grants and Donations**_ Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources. ## _**Tax Reclaims on Donations and Gifts**_ Incoming resources from tax reclaims are included in the SOFA in the same financial period as the gift to which they relate. ## _**Contractual Income and Performance Related Grants**_ This is only included in the SOFA once the related goods or services has been delivered. ## _**Gifts in Kind**_ Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. ## _**Donated Services and Facilities**_ These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. ## _**Volunteer Help**_ The value of any voluntary help received is not included in the accounts but is described in the Directors' annual report. ## _**Investment Income**_ This is included in the accounts when receivable. ## _**Investment Gains and Losses**_ This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 9 **(A COMPANY LIMITED BY GUARANTEE)** ## **JANGALA LTD** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022** ## **1. ACCOUNTING POLICIES (Continued)** ## **Expenditure and Liabilities** ## _**Liability Recognition**_ Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## _**Governance Costs**_ Include costs of the preparation and examination of statutory accounts, the costs of the Directors' meetings and cost of any legal advice to Directors on governance or constitutional matters. ## _**Changes in Accounting Policies and Previous Accounts**_ There has been no change to the accounting policies (variation rules and methods of accounting) since last year, and no changes to the previous accounts. ## _**Grants Payable without Performance Conditions**_ These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity. ## _**Unrestricted funds**_ These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities. ## _**Restricted funds**_ These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes. ## _**Taxation**_ The charity is exempt from tax on its charitable activities. ## _**Legal Status of the Charity**_ The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. ## _**Fixed Assets**_ These are capitalised if they can be used for more than one year, and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt. ## _**Investments**_ Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at Directors' best estimate of market value. ## _**Depreciation Expense**_ Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied per annum are as follows: Equipment Cost 25% - Reducing Balance Basis Fixtures and Fittings 25% - Reducing Balance Basis ## **2. TANGIBLE FIXED ASSETS** The Charity held no tangible fixed assets during this or the previous financial year. The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st March 2022 : None 31st March 2021 : None 10 ## **JANGALA LTD** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022** ## **3. INCOMING RESOURCES** |**a) Donations, Grants & Legacies**
Gifts & Donations
Grants Received
**b) Investment Income**
Interest
**c) Other Incoming Resources**
Sundry Income|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2021/22**
**2020/21**
£
£
£
£
103,097
64,000
167,097
252,197
131,031
-
131,031
40,000
**234,128**
**64,000**
**298,128**
**292,197**
-
-
-
-
**-**
**-**
**-**
**-**
3,210
-
3,210
730
**3,210**
**-**
**3,210**
**730**| |---|---| 11 **JANGALA LTD (A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022** ## **4. RESOURCES EXPENDED** |**a) Charitable Activities**
Advertising & Publicity
Big Box Costs
Consultancy Fees
Deployment Costs
Exchange Rate Loss
Get Box Costs
Gifts & Donations
License & Subscriptions
Office Costs
Rent & Rates
Research & Development Costs
Shipping Costs
Sundry Expenses
Travel & Subsistence
**b) Cost of Generating Funds**
Fundraising Costs
**c) Governance Costs**
Independent Examiners Fees
Legal & Professional Fees|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2021/22**
**2020/21**
£
£
£
£
2,001
-
2,001
282
54,324
2,811
57,135
11,772
203,535
49,382
252,917
159,757
4,028
-
4,028
3,561
1,212
-
1,212
2,166
2,751
8,294
11,045
-
-
-
-
6,829
5,115
-
5,115
2,980
612
-
612
125
8,374
-
8,374
11,431
585
-
585
65
5,070
-
5,070
704
48
-
48
100
1,970
-
1,970
323
**289,624**
**60,487**
**350,111**
**200,095**
1,334
-
1,334
10,017
**1,334**
**-**
**1,334**
**10,017**
950
-
950
850
712
-
712
1,913
**1,662**
**-**
**1,662**
**2,763**| |---|---| 12 **JANGALA LTD (A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022** ## **5. RESTRICTED FUNDS** ## **CURRENT FINANCIAL YEAR** |Big Box Development Fund
CHK Charities Fund
Credit for Refugees Fund
Matrix Fund|**Balance**
**Balance**
**01-Apr-21**
Income
Expenditure
Transfers
**31-Mar-22**
£
£
£
£
£
-
-
-
-
-
-
50,000
46,435
-
3,565
-
9,000
9,052
52
-
-
5,000
5,000
-
-
**-**
**64,000**
**60,487**
**52**
**3,565**| |---|---| ## **PREVIOUS FINANCIAL PERIOD** |Big Box Development Fund|**Balance**
**Balance**
**01-Apr-20**
Income
Expenditure
Transfers
**31-Mar-21**
£
£
£
£
£
-
3,319
3,321
2
-
-
**-**
**3,319**
**3,321**
**2**
**-**| |---|---| ## **6. DESIGNATED FUNDS** The Charity held no Designated Funds during this or the previous financial period. 13 **JANGALA LTD (A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022** ## **7. CASH AT BANK AND IN HAND** ||Unrestricted|Restricted|**Total**|**Total**| |---|---|---|---|---| ||Fund|Fund|**31-Mar-22**|**31-Mar-21**| ||£|£|**£**|**£**| |Cash at Bank and in Hand|25,280|3,565
28,845||80,514| ||**25,280**|**3,565**
**28,845**||**80,514**| |**8. DEBTORS AND PREPAYMENTS**||||| |Sundry Debtors|Unrestricted
Fund
£
-|Restricted
Fund
£|**Total**
**31-Mar-22**
**£**
-
-|**Total**
**31-Mar-21**
**£**
-| ||**-**||**-**
**-**|**-**| |**9. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| |Independent Examiners Fees|Unrestricted
Fund
£
950|Restricted
Fund
£|**Total**
**31-Mar-22**
**£**
-
950|**Total**
**31-Mar-21**
**£**
850| ||**950**||**-**
**950**|**850**| ## **10. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR** The Charity held no long term liabilities during this or the previous financial year. ## **11. ANALYSIS OF NET ASSETS BETWEEN FUNDS** |Tangible Fixed Assets
Net Current Assets
Long Term Liabilities
**TOTAL FUNDS**|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Mar-22**
**31-Mar-21**
£
£
£
£
-
-
-
-
24,330
3,565
27,895
79,664
-
-
-
-
**24,330**
**3,565**
**27,895**
**79,664**| |---|---| 14 **JANGALA LTD (A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022** ## **12. RECONCILIATION OF MOVEMENT ON CAPITAL AND RESERVES** The Company is Limited by Guarantee (11373006) and is a Charity registered with the Charity Commission (1183567) and does not have a Share capital and has no income subject to Corporation Tax. |Profit / Deficit for the financial year
Other Recognised Gains
Balance Brought Forward
Closing Funds at 31st March 2022|**TOTAL**
**2021/22**
**£**
(51,769)
-
**(51,769)**
79,664
**27,895**|**TOTAL**
**2020/21**
**£**
80,052
-
**80,052**
(388)
**79,664**| |---|---|---| ## **13. STAFF COSTS AND NUMBERS** |Gross Wages, Salaries & Fees
Employer's National Insurance Costs
Pension Contributions
Employees who were engaged in each of the following activities:
Charitable Activities|**TOTAL**
**2021/22**
£
252,917
-
-
**252,917**
**TOTAL**
**2021/22**
9|**TOTAL**
**2020/21**
£
159,757
-
-
**159,757**
**TOTAL**
**2020/21**
7| |---|---|---| The Charity engages members of staff on a Self-Employed basis and is not liable for Income Tax and National Insurance payments and no members of staff received emoluments of over £60,000. (2020/21:None) 15 **(A COMPANY LIMITED BY GUARANTEE)** ## **JANGALA LTD** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2022** ## **14. DIRECTORS AND OTHER RELATED PARTIES** No payments were made to Directors or any persons connected with them during this financial period. No material transaction took place between the organisation and a Director or any person connected with them. (2020/21:None) ## **15. RISK ASSESSMENT** The Directors actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Directors have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. ## **16. RESERVES POLICY** The Directors have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Directors aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The directors will endeavour not to set aside funds unnecessarily. ## **17. PUBLIC BENEFIT** The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake. 16 INDEPENDENT EXAMINER'S REPORTON THEACCOUNTS Reput to the trustw￿ M￿l￿r5 ￿Ja￿j8L9 Ltd on the y*r 3181 2022 set tyjt on pages 7 to 16. 1108p8Ctlw r•spon￿bIlItI￿ oltrust••s aTKI •xamlnor The CharitW$ twst8e8 (w￿? are akn the director5 of the cLrygrry for the puryxx of company lawl a￿ resrym$l￿e for the preparation of the financial stat8ftwts. The arp Satisf￿ that the audrt r￿uireMent ol SeCt￿n 144111 of th& Ch8rities Act 2011 (the Act) does not apply, aml that there is in thè dccwnent or constitution of tha Charity for th8 C￿d￿Cting of an audL AS a C￿￿lue￿o. the tnAt888 have that the financi* *atmnt$ be Subject to independent ¢x8minatKML Having satisfi￿1 myself that ts c￿rIty to ffi)r independent examtnaUon, my respongblrty to'.- al examine the a￿OUnts urKler 6e(ath 145 ofth8 Atr. bl lo follow Ihg procoduw18KJ dr￿ in ￿ Genw81 ilrections the Chvty COM￿•5$￿)n $gr*¢￿ 145ISllbl of the Ad., and.. cl to State wheth9r particular motter8 have ¢orr¢ to my atlw Ba￿* of Ind•￿￿d•ftt •umln•rfi *t*t•m•nt I conducted rny examination in acCorda￿e knith Il* Gor*al threct￿* g￿n ty th8 Chorlty for Eroland & Wa16$ in ffjLgtK)n to th8 conduclry al an Indep￿nt oxaminakn. rel*rr•d to #bm. An ir*4nd8nt eX?￿natI￿ includ08 review ol the accourting recordj kept by the Chartty 8TrJ of the actowtffj ty5t•ns 8rn[40￿￿ by the Charfty and omparlson of the fin8nci&l staternrrts pre58nt8d with ItK69 rwds. N 8lBQ ¢(￿￿Jer1￿'0n of any unusual items or draclosures in th9 finèn¢ial siateiMnts aryj 58Bklng ex￿at￿)[B frwi ycw 88 tru￿￿ C4yK•ming wch mattors. Th• purpose of the exarn1nat￿ is to esth￿iSh a$ far 8$ rrible Ihat tlwe havv been no trexhg$ 01 th* Chgritw l0gi$l)tiM and that the nancial 51atemBntB cony* with thg SORP. on • 1g•t t•* ol r•lMnt to the •nd dIgclr￿raI In tho finaneial ¢tAt•mwl¥. prrK•Sur•8 undartak•n do not widerKe that b• r•)uir•d in an oudii aThJ inforn*￿￿ woigd by tr￿tee& kn the course ol Iho gxanwnatien Is rbjt wbixt•J to crf ewulr* and cx)nwuenUy I do not expres5 an 8udil opIn￿n on the wew givon by thè fina￿181 3tstWr￿. aTrJ in p8rtKuLgr. l express no opinion a¥ tts whBlher the financial 8tat8ment8 91¥9 8 true •x* fair ¥th ol It* ¥ff•ir5 olthe charity. my reFQrt ts Iirt•J to thg m•¢ws w OLA in tho statemant The ch8rhy'$ gross exce0￿￿ £250.c￿ quJlfvJ to undwl*e ￿ 9¥4m1￿1￿M by ￿rI4 • qu81ffiod m•n*•r ol the A$80¢IatkJn ol A¢¢wnting T•¢hn*u•r I pLgnngd and ry ex8rrin8tkn w 8$ lo #lisfy thtt t￿ otigthes of the I[thF￿￿nl gx8rrMnatbn are •thl•ved •nd b*Jr* final￿ty fr￿1 ul4 iTwIIw¥. Ind•p•nd•ni •umlnrf• •t•tww In the coLn8 of my exarnination, no rnattw h88 to my 8ttwrtw.' which gives mo reasofiablo rAU$8 to thèi in. any rnalw￿l r8BPXt. lh8 trusta88 rwulrwnwtr. . lo k8ep acC￿nting record8 in ac¢ordance with seciiM 386 of Ihe COM￿￿10$ Aci 2(￿.. and . to pr8pare accounts whlch accor(J wbth the rec￿¢* CoM￿Y wilh the 8ccounUr¥J rwjulrements ol ￿tIon 396 of the CompaTr￿ Act 20C6 aTrJ with th8 mot￿d5 and 1)1 thg Pr¥r*'c•.' Ac¥x)untirs and R8W1ing by Charit*& have nol bew m*. or to *thich. in rny O￿nN￿. attention 9hwkl t¢ dr8wn in to eMtl• • under5tsndsng cl Iho pccountj to b8 K. Collaku MAAT Castl& Viow A¢¢wntsng Ltd Barn MUd￿rry Lar* Bosham c￿￿1)951¢r West Suwx P018 8TS Date.. 23rd Dx8mt*r 2022 17