## **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023** ## **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 ## **JANGALA LTD (A COMPANY LIMITED BY GUARANTEE)** ## **CONTENTS** |Page 3|Legal & Administrative Information| |---|---| |Pages 4 to 35|Report of the Directors'| |Page 36|Statement of Financial Activities| |Page 37|Balance Sheet| |Page 38|Cash Flow Statement| |Pages 39 to 46|Notes to the Financial Statements| |Page 47|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 2022 **END OF FINANCIAL YEAR** 31st March 2023 **DIRECTORS AT 31ST MARCH 2023** K.J.N Meek L.E Symons B.B Hayes-Thakore P.J Mans (Appointed 21st April 2022) M.A.M Rabeyrin (Appointed 12th June 2023) **COMPANY SECRETARY** N.M.H O'Hara **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** National Westminster 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 IMPACTFUL INTERNET Annual Report | 2022/23 **Contents** | 2 Jangala Annual Report 2022/23 ## **CONTENTS** Introduction ...............................................................................................................................................................................................3 About Jangala............................................................................................................................................................................................5 Impact Highlights ......................................................................................................................................................................................8 Jangala’s Year ..........................................................................................................................................................................................11 High Quality Wi-Fi ....................................................................................................................................................................................14 Our Impact ...............................................................................................................................................................................................15 Looking Ahead .........................................................................................................................................................................................25 Finances ...................................................................................................................................................................................................27 Thank You and Acknowledgements ......................................................................................................................................................30 Jangala Annual Report 2022/23 **Introduction** | 3 ## **INTRODUCTION** Welcome to Jangala’s Annual Report for the year 2022/23, a year that marks Jangala’s fifth birthday and a remarkable journey of growth and impact. It’s heartening to see how far we’ve come, from a promising idea to a dynamic organisation making a tangible difference in the world. Jangala Annual Report 2022/23 **Introduction** | 4 In the past 12 months, Jangala has experienced a transformative period of change and progress. One of the most exciting developments we’ve seen is the tremendous expansion of our Big Box projects and further deployments of Get Box in the UK. These developments have led to Jangala featuring in a landmark report by the UK’s Data Poverty Lab as a recommended “scaling solution for people who need internet access the most”. We’ve witnessed our devices being deployed in diverse and inspiring contexts, delivering connectivity where it’s needed most. The impact we’ve witnessed has been truly remarkable. We couldn’t have achieved this without the support of our funders, both big and small. A heartfelt thank you to Lenovo, Arm, Virgin Media O2, Cuckoo and all our partners for believing in our vision and making it a reality. Our people deliver our projects, products and underlying technology. This year we’ve doubled the size of our team, bringing together an extraordinary group of talented individuals who are dedicated to our mission. I want to acknowledge the outstanding work of the entire Jangala team but also want to give special mention to the leadership of Anna, Nils, Samson and Rich. Their shared commitment, creativity and resourcefulness have been instrumental in bringing our projects to life and propelling us forward. It’s important to remember though that the greatest challenges and rewards still lie ahead. In the next year, following three prototype versions, we keenly anticipate the launch of Big Box V1 – a milestone that promises to generate even greater impact and reach. Additionally, the establishment of our trading subsidiary opens up exciting opportunities with major organisations for collaboration and scale. We remain firmly committed to our mission of creating a connected and equitable world, fuelled by the belief that open and universally available technology can be a powerful force for good. Thank you to everyone who has contributed to Jangala’s journey so far. Together we will continue to strive for innovation, collaboration and – above all – making a real and tangible difference. **Kip Meek** Chair | Board of Trustees **----- Start of picture text -----**
PHASE Nepal
Himalayas
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Jangala Annual Report 2022/23 **About Jangala** | 5 ## **WHO WE ARE** Jangala is a humanitarian technology charity that works to ensure people are digitally included, no matter where they are in the world. Since 2015 we have provided Wi-Fi to unconnected schools, clinics, refugee camps and disaster response projects connecting over 70,000 people across 36 countries. This work has been built in collaboration with a wide range of partners – from small NGOs to major organisations like UNICEF and the International Organization for Migration (IOM) to individual schools and public bodies such as an NHS trust. Jangala Annual Report 2022/23 **About Jangala** | 6 **40,703** MORE PEOPLE CONNECTED IN 2022/23 ## **OUR VISION** Our vision is to make universally accessible technologies that help people build better futures. ## **OUR MISSION** Our mission is to collaborate widely to ensure every school, clinic and community resilience project worldwide has internet access so that societies everywhere can meet the pressing challenges of today and the uncertainties of tomorrow. ## **LOOKING AHEAD** We are aiming to deploy thousands of Get Boxes and over 130 Big Boxes in 2023/24 connecting over 100,000 more people, as well as making substantial updates to our technology. **Rescue Wing Kakuma Refugee Camp, Kenya** - Big Box deployment 'St Martins School, Kenya Jangala Annual Report 2022/23 **Impact Highlights** | 8 **98,396** PEOPLE IMPACTED BY IMPROVED SERVICES **40,703** PEOPLE DIRECTLY CONNECTED **52** BIG BOXES DELIVERED **67** GET BOXES DELIVERED *2022/23 **Good Samaritan High School Uganda** **----- Start of picture text -----**
Germany
United Kingdom
France
Kurdistan
Italy
Syria
Serbia
Greece Türkiye
Malta Lebanon
Palestine
South Sudan
Colombia
Sierra Leone Uganda
Ghana
Nigeria Kenya
Cameroon
Democratic Republic
of the Congo
Zambia
Tanzania
Zimbabwe
KEY
Argentina South Africa
New Project 2022/23
Live Project
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India Nepal ## **LIVE PROJECTS:** Argentina, Cameroon, Colombia, Democratic Republic of the Congo, France, Germany, Ghana, Greece, India, Italy, Kenya, Kurdistan, Lebanon, Malta, Nepal, Nigeria, Palestine, Serbia, Sierra Leone, South Africa, South Sudan, Syria, Tanzania, Türkiye, Uganda, United Kingdom, Zambia, Zimbabwe **----- Start of picture text -----**
Jangala Annual Report 2022/23 Jangala’s Year | 11
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## **GROWING JANGALA’S CAPACITY & CAPABILITY** 2022/23 has seen an enormous growth in Jangala’s capabilities. We’ve grown from a team of eight people to 14 which has brought extra capacity to our organisation and services. New colleagues have joined our Projects, Software Engineering and Fundraising and Communications teams. Each new colleague has hugely increased our capacity to take on ambitious and exciting work – much of which is covered in this report. Jangala Annual Report 2022/23 **Jangala’s Year** | 12 Jangala’s work over the past five years has resulted in systems that are working well in the field: - Our final prototype of Big Box is proving to be robust and capable – it is able to deliver connectivity in extreme conditions (vital for our newly set up Emergency Response programme) - • Our software infrastructure now has the capacity to support tens of thousands of active systems, paving the way for future growth - We’ve made great strides with the logistics capability needed to deliver our products to some of the most challenging parts of the world This year we’ve witnessed a significant increase in both our monetary and nonmonetary resources, providing us with an excellent foundation for growth. Our income has tripled compared to the previous year, thanks to the invaluable support of our sponsors including the Lenovo Foundation, Arm, Cuckoo and Virgin Media O2. This enhanced funding enabled us to expand our operations, R&D and potential for impact. We have also received greater amounts of pro bono “in kind” support. Herbert Smith Freehills, who have supported our work since 2017, continue to provide us with their invaluable legal assistance. Their support has been instrumental in our success thus far. We were very proud to win the Clifford Chance Sustainable Development Goals Award in late 2022. This is an important milestone for Jangala. In addition to a grant of £50,000, we receive 500 hours of legal support and advice. We will be working with Clifford Chance to tackle issues critical to enabling our future sustainable growth. These areas include development of a trading subsidiary, a framework for intellectual property and licensing and navigating regulatory issues spanning wireless telegraphy, governance, data protection and GDPR. ## **WE DELIVERED MORE PROJECTS IN 2022/23 THAN THE PAST FIVE YEARS COMBINED.** The influx of resources – both in terms of financial support and pro bono assistance – sets the stage for Jangala’s future success. We remain grateful to all our sponsors and pro bono partners whose continued dedication and belief in our mission have been essential to our achievements so far. Thanks to the increased capacity highlighted here, Jangala was able to deliver more projects in 2022/23 than in any previous period. Amazingly, we delivered more projects in 2022/23 than we did in the collective total of the past five years. Geographically we have been able to expand our work into new countries, including Colombia and India. We’ve also been able to take on challenging new projects such as the Kpando High School in Ghana – which sees some 3,000 students walk through its gates every day – and a shared accommodation in Paris which is home to over 800 refugees and asylum seekers. We’ve also been able to rapidly onboard project partners, carry out our due diligence and deliver emergency Big Boxes within 48 hours. All of this work was essential to the launch of our Emergency Response programme which has supported the delivery of Wi-Fi in global humanitarian crises, including connecting first responders in Türkiye in the immediate aftermath of the Türkiye/ Syria/ Lebanon earthquake. 11 QPoWIrf Y,, The JhMProject Malts **High Quality Wi-Fi** | 14 Jangala Annual Report 2022/23 ## **DELIVERING HIGH QUALITY WI-FI** As an organisation we aim to deliver high quality and reliable internet access in a way that is simple and efficient. This North Star guides everything we do; from our product design to our site assessment, due diligence and set-up approach. By delivering reliable Wi-Fi to those who need it most, we aim to lower the barriers to connectivity for projects around the world doing critical and urgent humanitarian and education delivery. We prioritise user experience of the Wi-Fi and our approach to project design is partner-led. Our delivery process aims to understand the connectivity requirements of each of our respective partners – how many people need to get online and for what type of activity, for instance. We then carry out a site assessment to determine the practicalities of the internet delivery in partner specific circumstances such as the dimensions of buildings, signal strength and any other environmental factors. Additionally we seek to understand which devices are needed to make a project successful and, where communities don’t have enough to make the most of the Wi-Fi, we can offer laptops and tablets through our partner the Lenovo Foundation. Once we are satisfied that Jangala’s solution is right for the project partner, we dispatch our technology and supporting equipment – such as antennas to improve the signal, access points to extend the networks and batteries for use on-the-go. Then we support the project partner to set-up, test and manage their Wi-Fi through WhatsApp. This model allows us to deliver secure, expandable Wi-Fi with just a few hours of time and in as little as a few days. **----- Start of picture text -----**
CEAFPD
Education Centre
The Democratic
Republic of the Congo
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**Our Impact** | 15 Jangala Annual Report 2022/23 At Jangala, we understand that access to quality internet is not just a prerequisite for efficient service delivery – but an essential infrastructure. In fact it’s an infrastructure that can yield many positive externalities, empowering people and their communities. Jangala’s projects have delivered quality Wi-Fi to 40,703 people and impacted a population of 98,396 worldwide. On top of this, we’ve been able to share the real and nuanced impact that connectivity has had on people’s lives through first-hand stories from our project partners. **Our Impact** | 16 Jangala Annual Report 2022/23 ## **NEW EDUCATION OPPORTUNITIES IN THE DRC** **THERE IS NO DOUBT THAT WITHOUT [JANGALA’S] IMMEASURABLE SUPPORT, THESE YOUNG PEOPLE WOULD FIND IT DIFFICULT TO KNOW WHAT COMPUTERS AND THE INTERNET ARE. THEREFORE, THEY WOULD REMAIN IN THIS CYCLE OF POVERTY WHICH OVERWHELMS THOUSANDS OF YOUNG PEOPLE ALL OVER THE WORLD AND IN THE DRC.** In the Democratic Republic of the Congo (DRC), Big Box is helping to provide new education opportunities to young people at risk of joining local militia through our partner CEAFPD Education Centre (Centre d’Encadrement et d’Appui en Faveur des Personnes Démunies). Following CEAFPD’s partnership with Jangala, Fadhili has been able to attract funds and local government support to build a further computer lab, expanding the centre’s education programmes to more young people in the area. Katongo Computer Lab is now under construction and will be supported by laptops and tablets from the Lenovo Foundation. ## **Fadhili Kyabira** Coordinator for CEAFPD, DRC **Our Impact** | 17 Jangala Annual Report 2022/23 ## **INCREASING ENROLMENT IN UGANDA** **THE NUMBER OF STUDENTS AT THE HIGH SCHOOL HAS INCREASED THIS TERM DUE TO THE FACT THAT WE HAVE THE INTERNET. THE ORDINARY LEVEL CURRICULUM HAS BEEN CHANGED HERE IN UGANDA TO A MORE PRACTICAL AND RESEARCHBASED ONE. THIS MEANS MORE USAGE OF THE INTERNET.** **HAVING THE INTERNET AVAILABLE AT THE SCHOOL THROUGH THE USE OF THE JANGALA BOX HAS MADE THIS VERY EASY FOR OUR STUDENTS. WE ARE IN A HARD-TOREACH AREA BUT WITH THIS BOX OUR STUDENTS HAVE NOT MISSED ANYTHING, AS THEY HAVE ACCESS TO THE INTERNET ANYTIME.** **Joshua Araali Nyakairu** Programmes Lead The Good Samaritan High School in Uganda supports 1,500 students across its primary and secondary schools and has connected its computer lab to Wi-Fi using Big Box. As well as providing online lessons to the students as a critical part of their curriculum the school has actually been able to enrol more students thanks to the Wi-Fi. **Our Impact | 18** Jangala Annual Report 2022/23 ## **BOOSTING NETWORK COVERAGE IN GHANA** **BIG BOX HAS TREMENDOUSLY HELPED BOTH THE STUDENTS AND STAFF. [WE ARE] CURRENTLY UPLOADING DATA TO THE MINISTRY OF EDUCATION. IT SAVES THE TIME AND COST OF OTHERWISE EMBARKING ON A 4 TO 5 HRS DRIVE TO ACCRA TO SUBMIT HEAVY PACKETS OF DATA.** ## **Nana Otibribi III** Kpando High School in Ghana supports over 3,000 students across its campus. Kpando High offers free, high-quality education (funded by non-profit organisation EVA) to pupils from disadvantaged backgrounds in the Kpando Region. When the school approached Jangala in 2022 their library was equipped with 60 computers but without internet access they could not make the best use of these devices. As well as providing a Big Box, to connect the computer lab, the Jangala team provided remote technical support to Kpando School – helping them build a network to cover all of the buildings in the school and the sports fields for both students and teachers to use. Kpando High School, Ghana Jangala’s partnership with Kpando School is an excellent demonstration of the capacity of Big Box and its ability to act as a central hub for a wide network. Big Box is able to use its routing power and access points (also provided by Jangala) to provide coverage to a campus of 10,000 square feet. **Our Impact** | 19 Jangala Annual Report 2022/23 ## **BRINGING DIGITAL LITERACY TO CHILDREN IN REMOTE AREAS OF INDIA** ALIG Educational and Welfare Society is an NGO in India that aims to bring knowledge-based sustainable programmes in education, health and skills to people in Jharkhand and Uttar Pradesh. Last year ALIG launched a digital literacy programme, alongside its many other programmes, for school children in the Jharkhand region. **Our Impact** | 20 Jangala Annual Report 2022/23 To ensure that over 3,000 children in remote areas are able to benefit annually, the programme is delivered using a mobile digital literacy van. This van moves from school to school, helping ALIG to reach remote areas. Jangala has partnered with ALIG to provide a Big Box which provides reliable internet for the ten laptops and five mobile phones in ALIG’s digital literacy van. Jangala has also provided ALIG with Big Boxes to provide internet access to a Women’s Skills Centre and a school in Jharkhand. You can read more about these projects and our Managing Director Rich Thanki’s trip to ALIG projects in December 2022 here. **...THANKS FOR SUPPORTING OUR UNDERPRIVILEGED GIRLS AND STUDENTS FOR AIDING THEM WITH FREE WI-FI CONNECTIONS FOR CONTINUING THEIR STUDIES WITHOUT ANY HINDRANCE AND PROVIDE THEM WITH MORE AND MORE BENEFITS.** ## **Arshad Kauser** Executive Director ALIG, India _**The internet is regarded as one of humanity’s greatest gifts and in the last 10 to 15 years it has spread rapidly throughout the globe. Our government school students and girls of our skill centres are benefited with this gift with the rock-solid support of JANGALA. JANGALA is providing wifi connections in government schools and skill centres which supports 1,800-2,000 beneficiaries. These underprivileged students are blessed with this facility which helps them in several ways.**_ _**The girls of skill centres and government school students are provided with JANGALA Wifi connections and can search for any relevant information required, helps in online education and distance learning, enhancing their communication and connectivity with different people and look forward to their careers. The underprivileged girls of skill centres are saving their money also as they getting free wifi connections for using internet...**_ Our partnership with ALIG’s digital literacy van is an excellent demonstration of Big Box’s portability. Powered by a car battery and using a mobile SIM card as backhaul, ALIG’s team can drive around the entire region with reliable and quality internet. **Our Impact** | 21 Jangala Annual Report 2022/23 In the early hours of February 6th 2023 a magnitude 7.8 earthquake hit southern Türkiye and north-west Syria, with another magnitude 7.5 earthquake just hours later. An estimated 60,000 people died across both countries; a further 100,000 were injured and hundreds of thousands of people were left homeless. In the immediate aftermath, humanitarians were galvanised by the UN to help those affected. UK search-and-rescue organisation Serve On was one such team. They took two Big Boxes, funded by Virgin Media O2, to Türkiye to enable them to connect to Wi-Fi. **Our Impact** | 22 Jangala Annual Report 2022/23 Serve On’s International Response Team are experts in light search-and-rescue (SAR) and carry out critical life-saving work to rescue people from destruction caused by natural disasters. Jangala got in touch with Serve On to see how we could help. Barely two days after the earthquake, two members of the Serve On team visited Jangala’s offices to collect two Big Boxes and receive in-person training before catching their flight to Türkiye. On arrival in Türkiye, the Serve On team immediately set up a Big Box in the UN Reception and Departure Centre at Adana Airport to provide fellow emergency responders with connectivity. Quantitative data, collected via our remote monitoring capabilities, showed that 80 people used this Wi-Fi in a two-hour window for intense coordination activities. The Serve On team then took the Big Boxes to Adiyaman where they conducted their searchand-rescue (SAR) work. They set up one Big Box at their base of operations, enabling 30 people to get online over the course of three days. Some of these people were members of other SAR teams whilst others were displaced individuals in nearby temporary shelters. **BY SETTING UP THE SYSTEM, ARRIVING TEAMS HAD THE POSSIBILITY TO GET ONLINE – WHICH MADE OUR JOB OF COORDINATING THE INCOMING TEAMS SO MUCH EASIER AND EFFICIENT... [IT’S] SUCH A GOOD DEVICE TO SUPPORT THE HUMANITARIAN COMMUNITY AND ALSO THE AFFECTED POPULATION.** ## **Holger Sommer** International Disaster Response Germany Since returning, Serve On have participated in a feedback session to provide useful insights on how Jangala can develop our Emergency Response deployments in the future. The team will keep two Big Boxes at their UK base to be used in future deployments and training exercises, both in the UK and abroad. **Serve On Adana Airport, Türkiye** **Our Impact** | 23 Jangala Annual Report 2022/23 ## **MAKING LIFE EASIER FOR WOMEN AND CHILDREN IN EMERGENCY ACCOMMODATION** In 2021 Jangala partnered with Riverside Community Big Local to provide Wi-Fi to emergency housing for women and children in Essex. The accommodation can support 10 families at any one time, so we sent four Get Boxes to distribute Wi-Fi throughout the entire property using only a single SIM card between them. **Our Impact** | 24 Jangala Annual Report 2022/23 ## **WOMEN IN THE SHELTER CAN ACCESS EMPLOYMENT AND/ OR TRAINING OPPORTUNITIES AND KEEP IN TOUCH WITH LOVED ONES.** Thanks to Jangala’s Get Boxes, the children are able to keep up with their learning and education. The children are also able to safely participate in online entertainment due to the systems’ capabilities that make it easy for the shelter to meet their safeguarding obligations. Meanwhile, the women in the shelter can access employment and/ or training opportunities and keep in touch with loved ones – both of which are vital at such an incredibly isolating and stressful time. This partnership is an excellent showcase of Get Box’s ‘daisychain’ capabilities, which enable a large network to be created using only one SIM card. A single Get Box receives data via the SIM card which is beamed to the other Get Boxes on the network, permitting efficient data management and usage for the network administrator. Jangala Annual Report 2022/23 **Looking Ahead** | 25 ## **LOOKING AHEAD** 2023/24 promises to be Jangala’s most productive and impactful year yet as many strands of our work over the last five years culminate. ## **Deploying at greater scale** Jangala aims to deploy the final 130 prototypes of Big Box v0.9 to grassroots organisations, major NGOs and through our Emergency Response Programme to connect over 100,000 people to the internet. These deployments will not only provide much-needed connectivity but also serve as a valuable testbed for refining our software and support services alongside this year’s development of Big Box v1. ## **Evolving Jangala’s Cloud Platform** Jangala’s Cloud Platform plays a pivotal role in supporting all of its devices and services. Over the course of this year the platform will continue to evolve and improve; providing analytics, control and remote management capabilities for Jangala’s devices. Additionally, Jangala plans to make the cloud platform available for partner use which will enable other organisations to make use of its capabilities to further bridge the digital divide. ## **Establishing our trading subsidiary** With the availability of Big Box v1, Jangala will have the capacity to deploy thousands of Big Boxes globally at scale, making a significant impact across various Sustainable Development Goals (SDGs). Recognising the growing digital divide and the impact of the cost of living crisis here in the UK, Jangala is planning to significantly scale up our Get Box deployments. This programme will specifically target households in the UK facing a lack of connectivity, including those with schoolaged children and adults with critical healthcare needs. By providing internet access through Get Box, Jangala aims to alleviate the challenges faced by individuals and families and empower them with access to essential online resources. ## **Launching Lock Box pilots** Lock Box holds great potential in advancing Jangala’s vision of empowering communities through technology. With 20 prototype deployments planned, Lock Box will be a key focus area for Jangala. This innovative device, powered by containerisation technology, is capable of running multiple services at the network edge; from caching and accelerating internet access to hosting local offline and hybrid applications and even creating community-driven internets. These deployments will serve as crucial milestones in refining Lock Box and demonstrating its potential impact across a variety of settings. To ensure the successful delivery of our goals in 2023/24 and beyond, Jangala is focused on strengthening the organisation. A key element this year will be to establish a trading subsidiary. In future years our trading subsidiary will generate income through the commercialisation of Jangala’s technologies and expand our ability to work at scale with major NGOs, governments, and development authorities worldwide. To deliver our ambitious goals we will work with partners, make use of our expanded team and hire in key areas of need. ## **A brighter, more connected future for everyone** In the coming 12 months, Jangala is poised to take significant steps in addressing the digital divide and providing impactful connectivity solutions worldwide. Jangala’s plans for 2023/24 are centred around advancing our products, expanding our reach and strengthening the organisation. Through our commitment to innovation, collaboration and social impact Jangala continues to work to create a brighter and more connected future for everyone. **SOLE x International Organization for Migration (IOM) Valle del Cauca, Colombia** Jangala Annual Report 2022/23 **Finances** | 27 ## **FINANCES** In the financial year 2022/23 Jangala experienced remarkable growth in income – more than tripling the income generated the previous year (2021/22). ## **Voluntary Income 2022/23** This significant financial increase can be attributed largely to the unwavering support of our valued corporate partners. Among our partners, Lenovo Foundation was our largest funder this past financial year. Lenovo Foundation plays a pivotal role in enabling the deployment of our Wi-Fi systems to education projects worldwide. In addition to supporting education initiatives, Lenovo Foundation also contributes to our research and development efforts. Another prominent partner supporting our research and development endeavours is Arm – our second largest funder. Arm’s generous contributions are directed towards advancing Jangala’s research and development projects. We are also grateful to Cuckoo – broadband for good – which donates 1% of revenue through their Cuckoo Compass programme to support Jangala’s work. We are immensely grateful for the continued support of all our corporate partners. As we continue to grow Jangala’s impact together over the coming years, we will look to diversify our funding sources with this solid base. We are committed to actively seeking opportunities – both within our networks and beyond – to cultivate partnerships with other like-minded organisations, exploring collaborations that align with Jangala’s mission and values. Notably, the figures presented include Arm’s donations for both 2022/23 and 2023/24 as both donations were made within the same financial year. The 2022/23 donation was received in April 2022, followed by the 2023/24 donation in February 2023. ## **JANGALA’S FUNDING 2022/23** **----- Start of picture text -----**
£400K
£300K
£200K
£100K
Funding Sources
Virgin Media 02
Arm
Lenovo Foundation
Clifford Chance
Cuckoo
CHK Foundation Tedworth Charitable Trust
IEEE Individual Giving
**----- End of picture text -----**
Jangala Annual Report 2022/23 **Finances** | 28 ## **INCOME** **----- Start of picture text -----**
1%
PUBLIC &
PHILANTHROPIC
DONATIONS
3%
TRUSTS & 2022/23 INCOME
FOUNDATIONS £910,458
96%
CORPORATE
GIVING
**----- End of picture text -----**
## **EXPENDITURE** **----- Start of picture text -----**
3%
SUPPORT AND M&E
24%
26% CORE/ORGANISATIONAL COSTS
RESEARCH & 2022/23 EXPENDITURE
DEVELOPMENT
£654,672
35%
12% DEPLOYMENTS
FUNDRAISING
**----- End of picture text -----**
**Finances** | 29 Jangala Annual Report 2022/23 ## **Expenditure 2022/23** In the financial year 2022/23 Jangala had a substantial increase in expenditure (exceeding £300,000) compared to the previous year (2021/22). This rise in expenditure provided us with the means to expand our team and scale our operations. It is also enabling significant income growth. A sizable portion of our expenditure (35%) was dedicated to deployments and supporting existing deployments in the field. Over a quarter of our expenditure was directed towards research and development – which allowed us to enhance the capabilities of our systems. ## **Reserves Policy** Jangala recognises the importance of maintaining a solid financial foundation to ensure the continuity of our operations. To this end, we endeavour to hold reserves that are sufficient to cover six months of current staff salaries and fixed costs. In 2022/23 our excellent income results enabled us to increase our operational reserves above the original target. A further 36% of expenditure was allocated to organisational costs and fundraising efforts. Organisational costs encompass various operational expenses including office and workshop rent, utilities and administrative support as well as time spent on organisational development. Fundraising activities enable us to secure the necessary financial resources to sustain and expand our mission. As Jangala continues to grow and evolve we will maintain a responsible approach to financial management, closely monitoring our expenditure and ensuring that resources are allocated in a manner that maximises our impact. **----- Start of picture text -----**
ECHO Mobile Library
Greece
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Jangala Annual Report 2022/23 **Thank You and Acknowledgements** | 30 ## **THANK YOU & ACKNOWLEDGEMENTS** Over the past year, Jangala has been the grateful recipient of the dedicated support of a number of funders. Each and every one of our funders has contributed in a myriad of different ways, helping us to connect people in communities worldwide to Wi-Fi that otherwise they might never have. Jangala couldn’t have achieved this impact without you. All of our achievements over the past year are a testimony to your efforts and commitment to helping us deliver on our mission. We’d like to say a big thank you to: Arm, CHK Foundation, Clifford Chance, Cuckoo, Herbert Smith Freehills, IEEE Connecting the Unconnected Challenge, Lenovo Foundation, Tedworth Charitable Trust, Virgin Media O2 and The Worshipful Company of Management Consultants for your ongoing financial support, donations in kind, skill sharing and for your incredible generosity of spirit. We’d also like to show our gratitude to our trustees, advisors, consultants and wider supportive network of friends of Jangala and colleagues in our partner organisations – both those mentioned in this report and our longerstanding partners. Thank you for being with us on this journey and for your continued commitment to Jangala. Together we are empowering marginalised and underserved people – both in the UK and globally – with the amazing power of the internet. Jangala is a registered charity in England & Wales (No. 1183567). Jangala Communications Systems 2 Ltd (Jangala) is a company limited by guarantee registered in England (Company No. 11373006) Published July 2023 © Jangala JANGALA LTD IACOI¢PANYUMITED BY IYJAR414TEE) REPORT OF THE DIRECTORS. IContlnu•dl FOR THE YEAR ENDED 31ST MARCH 2023 bl cw w• in tr•J&r t Any *mo lh• fi￿r￿•1 ol th• ehwty And wfveh Ar• •W*n th• ehwW¢ lrnn¢•etw)n¢ And •)8N8 them 10 an￿ Ihol f*)art*l *•tOm8￿ c4yrWy th• Aci 2riJ6 wrth r8guLqikn8 m•do undtr tho C￿r￿S l£t. fw Ir• akn rèsp￿1￿ fL* salyowj of th• chanty fr)r iakir •x•mir•r In r•Won IoiN• Dirxlm. r•F#Yt to •X•T*WVJ ￿ r•pyl •nd wwJr¥vJ IW m th• fx• of ￿ r•vL Pert•d Ltrv, M*JL 35 ## **JANGALA LTD** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2023** ## **(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
Cost of Stock
**14**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
621,158
289,390
910,548
298,128
-
-
-
-
-
-
-
3,210
**621,158**
**289,390**
**910,548**
**301,338**
472,128
67,420
539,548
281,931
34,138
5,440
39,578
69,514
2,452
-
2,452
1,662
**508,718**
**72,860**
**581,578**
**353,107**
**112,440**
**216,530**
**328,970**
**(51,770)**
24,330
3,565
27,895
79,664
18,221
-
18,221
-
**154,991**
**220,095**
**375,086**
**27,894**| |---|---| 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 39 to 46 form part of these financial statements. 36 JANGALA LTO IAeoMpANYuMrrEO BAL4NCE SHE AS AT 31ST MARCH 2023 Totsl 31-Pts.23 31.M•r-22 FuTrl$ 9W.7YJ 99.7 C*6h 81 in H•Th¥ 768 ￿).095 >XS,863 2&845 TIA*l ¢urr•rt A•Mts 140,990 220.018 101.Q93 28.845 NET¢URRewT ASSÉTS 154m1 220TraS 375.086 27.895 Cr1d￿0￿.. T•rm L*Atr•• 10 TOTAL ASSET8 Jw¢wr•nt 144. ?xJ.0•s 27.••S T ASSETS 1¥991 220,095 375.M6 27,195 G•rwal FundJ R•slrtt•J FL¥tr 154J91 19.991 220.095 24330 2¥J.095 To¢•1 Fwrtll 220,095 375.086 27.•98 r•dor*' R•sw¥n•lbllltl from th• r•quIr•m￿t to ctd*n an lèd*Jn 4n Aa 2C&ry no m•mtrw or m8rnt•rn h•v* •n x¢oJrts ft* In ¥%ilh 8•Cbtrl 476 of tr• kt. ￿￿￿•r, In with loc1•￿ 145 ol I￿ ch￿ 2011. th• b••n •x￿1￿¢ by r IrthwTrJ•nt Ex￿￿r7￿￿￿e re￿ py47. lh• UK and ol Ir•l*TrJ IFRS102). 58C1k￿ 386 0ltr* *£t PAVJ ftr fir•W sta1•n￿ %thch true and f¥ of the 8ts1• 01 ahirn ofthe wpwy •* •1 thè oftr* finfi￿1 rfts k)so kn thè fin￿111 Yi on Ih•ir b•Wtyllire¢iLY................... 37 ## **JANGALA LTD** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2023** |**Note**
**Cash Flows From Operating Activities**
Net cash (used in) provided by operating activities
**13**
**Cash outflow from investing activities:**
Investment income received
Purchase of tangible fixed assets
Proceeds from disposal of fixed assets
**Net cash used in investing activities**
**Change in cash and cash equivalents in the year**
Cash and cash equivalents as at 1st April 2022
**Cash and Cash Equivalents as at 31st March 2023**
**7**|**TOTAL**
**2022/23**
£
272,019
-
-
-
-
**272,019**
28,844
**300,863**|**TOTAL**
**2021/22**
£
(50,820)
-
-
-
-
**(50,820)**
79,664
**28,844**| |---|---|---| 38 **(A COMPANY LIMITED BY GUARANTEE)** ## **JANGALA LTD** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023** ## **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 note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (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. 39 **(A COMPANY LIMITED BY GUARANTEE)** ## **JANGALA LTD** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **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 ## _**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. ## _**Designated funds**_ These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects. ## _**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 2023 : None 31st March 2022 : None 40 ## **JANGALA LTD** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **3. INCOMING RESOURCES** |**Note**
**a) Donations, Grants & Legacies**
Gifts & Donations
Grants Received
**5**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
35,830
-
35,830
167,097
585,328
289,390
874,718
131,031
**621,158**
**289,390**
**910,548**
**298,128**| |---|---| ## **b) Investment Income** |Interest
**c) Other Incoming Resources**
Sundry Income|-
-
-
-
**-**
**-**
**-**
**-**
-
-
3,210
**-**
**-**
**-**
**3,210**| |---|---| 41 ## **JANGALA LTD** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **4. RESOURCES EXPENDED** |**Note**
**a) Charitable Activities**
Administrative Expenses
**5**
Advertising & Publicity
Bank Charges
Consultancy Fees
**5 & 16**
Deployment Costs
Equipment Costs
Gifts & Donations
Insurance Costs
License & Subscriptions
Rent & Rates
Research & Development Costs
**5**
Shipping Costs
Staff Costs
**5 & 16**
Sundry Expenses
Travel & Subsistence
**b) Cost of Generating Funds**
Product Costs
**5**
**c) Governance Costs**
Independent Examiners Fees
**9**
Legal & Professional Fees|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
7,713
28
7,741
612
9,678
-
9,678
2,001
240
-
240
1,212
48,203
25,186
73,389
252,917
4,403
-
4,403
4,028
367
-
367
-
4,553
-
4,553
-
469
-
469
-
10,410
-
10,410
5,115
25,558
-
25,558
8,374
1,723
994
2,717
585
3,137
-
3,137
5,070
352,586
41,212
393,798
-
244
-
244
48
2,845
-
2,845
1,970
**472,128**
**67,420**
**539,548**
**281,931**
34,138
5,440
39,578
69,514
**34,138**
**5,440**
**39,578**
**69,514**
1,900
-
1,900
950
552
-
552
712
**2,452**
**-**
**2,452**
**1,662**| |---|---| 42 ## **JANGALA LTD** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **5. RESTRICTED FUNDS** ## **CURRENT FINANCIAL YEAR** |CHK Charities Fund
Arm Fund
Lenovo Fund|**Balance**
**Balance**
**01-Apr-22**
Income
Expenditure
Transfers
**31-Mar-23**
£
£
£
£
£
3,565
-
3,565
-
-
-
283,950
63,855
-
220,095
-
5,440
5,440
-
-
**3,565**
**289,390**
**72,860**
**-**
**220,095**| |---|---| ## **PREVIOUS FINANCIAL PERIOD** |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**| |---|---| ## **6. DESIGNATED FUNDS** The Charity held no designated funds during this or the previous financial period. 43 ## **JANGALA LTD (A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **7. CASH AT BANK AND IN HAND** |Cash at Bank and in Hand
**8. DEBTORS AND PREPAYMENTS**
Sundry Debtors|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Mar-23**
**31-Mar-22**
£
£
**£**
**£**
80,768
220,095
300,863
28,845
**80,768**
**220,095**
**300,863**
**28,845**
Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Mar-23**
**31-Mar-22**
£
£
**£**
**£**
500
-
500
-
**500**
**-**
**500**
**-**| |---|---| ## **9. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Independent Examiners Fees
PAYE & N.I
Sundry Creditors|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Mar-23**
**31-Mar-22**
£
£
**£**
**£**
1,900
-
1,900
950
17,983
-
17,983
-
6,125
-
6,125
-
**26,008**
**-**
**26,008**
**950**| |---|---| ## **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-23**
**31-Mar-22**
£
£
£
£
-
-
-
-
154,991
220,095
375,086
27,895
-
-
-
-
**154,991**
**220,095**
**375,086**
**27,895**| |---|---| 44 ## **JANGALA LTD** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **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. |**Note**
Profit / Deficit for the financial year
Other Recognised Gains
Balance Brought Forward
Cost of Stock
**14**
Closing Funds at 31st March 2023|**TOTAL**
**2022/23**
**£**
328,970
-
**328,970**
27,894
18,221
**375,086**|**TOTAL**
**2021/22**
**£**
(51,770)
-
**(51,770)**
79,664
-
**27,894**| |---|---|---| ## **13.. NET CASH GENERATED FROM OPERATING ACTIVITIES** |**Note**
Net movement in funds (as per the statement of financial activities)
**Adjustment For:**
Dividends and interest from investments
Depreciation charge
Decrease (increase) in stock
**14 & 15**
**Movement in Working Capital:**
(Increase) in Debtors
**8**
Increase in Creditors
**9**
**Net cash (used) in provided by operating activities**|**TOTAL**
**2022/23**
£
328,970
-
-
(81,509)
(500)
25,058
**272,019**|**TOTAL**
**2021/22**
£
(51,770)
-
-
-
-
950
**(50,820)**| |---|---|---| ## **14. COST OF STOCK** During the previous financial period, the cost of stock held by the Charity had been understated, with the cost of all stock being recognised as expenditure in the Statement of Financial Activities in the prior period. The cost value of stock has been introduced on the Charity’s Balance Sheet as an asset to reflect a true and fair value of the Charity’s financial position at 31st March 2023. ## **15. STOCK** Stock consists of components and items acquired by the Charity to build and deploy its products in line with the Charity’s objects. Stock is valued at the lower of cost or net realisable value. 45 **(A COMPANY LIMITED BY GUARANTEE)** ## **JANGALA LTD** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **16. 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**
**2022/23**
£
341,778
38,134
13,886
**393,798**
**TOTAL**
**2022/23**
11|**TOTAL**
**2021/22**
£
252,917
-
-
**252,917**
**TOTAL**
**2021/22**
9| |---|---|---| The Charity operates a PAYE Scheme to pay all employed members of staff. The Charity also employs members of staff on a Self-Employed basis and is not liable for their Income Tax and National Insurance payments. No members of staff received emoluments of over £60,000 (2021/22:None). ## **17. 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. (2021/22:None) ## **18. 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. ## **19. 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. ## **20. 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. 46 INDEPENDENT EXAMINER'S REPORT ON THEACCOUNTS Report to the trustee￿ members of JaroaFa Ltd on for Ihe yèar 8nd•J 31* Marth 2023 8el on pages 36 to 46. RoSPe¢tlvg reVin￿bIl￿1￿ of trust•￿ and •xarnlner The Chorty3 Irustees (who are 81s0 the ¢Jirectors ol the com￿nY for th• t￿¢0mpeDY Iw41 are r8spwbb8 lor the preparation of the finanaal skternents. The trustees are satisfied Ihal the audit wuIre￿nt of Section 144111 of the Charitios Acl 2011 (th8 Act) does not aFth. that lh￿ B rKJ wulrem&M in th& governing docurn8nt or constitution of the Charity fy th* conducti¥¥J of an audrt. a (x¥￿U8￿e. the tntst888 hav8 deded that the financ431 ststements È• sut4•ct to ind8pen(knt oxamlnatiLM). Having Iotisf￿d MY¥0￿ that Ihe chan.ty m￿jeC1 to authL aTrJ is elvJible lor Irty*th)t •xominat40n. it 18 my responsi￿.lIty to=. al gxarnine the acCO￿t8 under 145 ofthe kt. bl lo follow th• pren Is Th)t 8ubject&J to audit iests or enwlrlg5, 8nd consequently I do not expres6 an 0kvJit opinion on the ¥1￿ gNen by the financial st¥twnents, and in part￿￿￿r. l •XPfW nts opiniw as lo whether the flnanci81 statements ar*J lair vi** of th8 affair8 01 ts thanty. and rny r8POrt Is Ilmrted to th8 matters 8et out In th8 Stat•m8nt bo￿￿. Th? charily's gro89 income exc88dBd £250.CW and l am twalthl to w#J8rtak& Ihg examlnatkn ty bdng a quallfied rnombor ol th6 Asscutm ol Accounllng Technthns. I planned and ￿rf0M￿d my exarnination x) as to sali8fy MY￿￿1￿1 thg QtpdNes of lh8 independ8nl examinallon gro aehiov