## **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024** 

## **JANGALA LTD** 

**(A COMPANY LIMITED BY GUARANTEE) COMPANY REGISTRATION No: 11373006 CHARITY REGISTRATION No: 1183567** 

Castle View Accounting Ltd Ground Floor Offices 

53 High Street Arundel West Sussex BN18 9AJ 



## **JANGALA LTD** 

## **(A COMPANY LIMITED BY GUARANTEE)** 

## **CONTENTS** 

|Page 3|Legal & Administrative Information|
|---|---|
|Pages 4 to 18|Report of the Directors'|
|Page 19|Directors' Responsibilities|
|Page 20|Statement of Financial Activities|
|Page 21|Balance Sheet|
|Page 22|Cash Flow Statement|
|Pages 23 to 30|Notes to the Financial Statements|
|Page 31|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 2023 **END OF FINANCIAL YEAR** 31st March 2024 **DIRECTORS AT 31ST MARCH 2024** K.J.N Meek B.B Hayes-Thakore P.J Mans M.A.M Rabeyrin R.T.F Crothers (Appointed 7th December 2023) L.E Symons (Resigned 1st 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 Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ 

3 



Jangala's Annual Report 2023/2024
Table of Contents
l. Message from the MD
2. About Jangala
3. Our Impact So Far
4. Highlights 01202312024
S. Jangala Connects:
Jangala's UK Programme
Jangala's International Programme
6. Jangala Innovates:
Big 8oK
Get Box
Cloud Platform
7. Jangala Cares:
Our People
Our Environmental Responsibility
Advocacy and Influence
8. Finances
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l. Message from the MD
The past year has been one of remarkable growth and evolution forJangala. Our mission has
always been to enable critical internet access for excluded communities. With a refreshed Vision
for 2030 and a new goal to connect 4 million people to the internet by the end of the decade, we
now have a clear target and approach to tsckle some of the most pressing areas of digital
exclusion.
Our impact continues to deepen and expand. In 2023124, we connected over 17.000 people across
24 countries, deployed hLsndreds of our innovative Big Box and Get Box devices, and supported a
wide range of initiatives, from connecting schools and health facilities to empowering grassroots
organisations and global humanitsrian actors.
This year also marked significant strategic milestones. We launched our largest project to date in
partnership with Virgin Media 02, scaling the deployment ofour Get Box devices across the UK to
tackle digital exclusion. Internationally* SUPPOrted by the Lenovo Foundation, we deployed in
completely new countries and estsblished new partnerships, inclvding with UNICEF in Sudan,
supporting education for displaced children in one of the world's most challenging contexts. With
the continued support ofArm and Cambridge Consultants we've taken great strides with Big Box
Vl development, proving a number of core concepts and technologies such as multi-SIM switching
and direct solar power.
Internally, we expanded our team. refined our processes. and developed a more sustainable
organisational Structure to support our growth.
We look forward to further innovation, forging new partnerships, and amplifying our impact. We
remain grateful to our partners, supporters. and team members who make possible our work
harnessing technology for the greatest good.
Thank you foryour continued 5UPPOrt.
Rich Thanki. Managing Director
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2. About Jangala
Jangala is a technology charity dedicated to providing essential internet access globally, with the
goal of connecting 4 million people to the internet by 2030. Founded in 2018 as a volunteer
initiative providing Wi-Fi to 5,000 people in the Calais Jungle refugee camp, Jangala offers a unique
approach through its novel connertivity solutions, and tskes great pride in its strong partnerships
with international aid actors, grassroots organisations and public bodies.
We are driven by a vision of equalising technology for everyone. and are fully committed to
addressing the realities of digital exclusion and the fragilities of internet connectivity. both in the
UK and around the world. As a non-political. non-governmental registered charity, we focus on
bridging the digitsl divide and enhancing connectivity resilience.
Since our founding nine years ago. we've made a significant impact through innovative technology
and robust partnerships. Big Box. our njgged connectivity champion, serves critical and
challenging deployments, from response teams in an emergency zone to a remote educational
hub. Get Box, developed rapidly during the COVID-19 pandemic, ensu￿$ that households and
individuals are able to stay connected to the internet, whatevertheir circumstsnces.
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3. Our Impact Highlights
This year, Jangala connerted 17.394 people across 24 countries.
355 of Jangala's Big Boxes and Get Boxes were online during that time.
4828 devices connected to Jangala technology- such as smartphones. computers in
schools, tablets, TV5 and more.
Across all our work. more than 7 TB of dats was downloaded globally using our
technology.
Over this year. we sent out 61 new Get Boxes and $7 new Big Boxe5. Some of these were to
new sites, some were replacements to partners we've worked with for some time.
We worked for the first time in Peru and Zimbabwe. And we continued working in the
following countries:
Argentina
Cameroon
Colombia
o DRC
France
Ghan
India
Iraq* Kurdistsn Region
o itsly
Kenya
Malawi
o Nigeria
Peru
Serbia
Sierra Leone
South Afric
South Sudan
Sudan
Tanzania
o Turkiye
o Uganda
UK
o Zambia
o Zimbabwe
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4. Highlights of 202312024
l. Organisational Vision
This year, Jangala undertook a collaborative process to shape ourvision for 2030. ensuring
alignment across the organisation as we enter a period of significant growth. Through workshops
and consultstions, we developed guiding values. organisational pillars. and a new Theory of
Change. These will steer our mission to connectfour million people by 2030, focusing on bridging
the digital divide for schools. clinics. and community organisations globally. Our commitment to
'equalisingtechnologyJ for everyone" remains at the core. and we now have a robust framework
to evaluate our impact and engage effectively with partners.
2. Virgin Media 02 Get Box Scale-up
In 2023124, Jangala launched it5 largest UK initiative to date.. a partnership with Vlrgln Medla 02 to
scale up the deployment of 5,000 Get Boxes, aiming to connect 20,000 people over 18 months.
The Get Box, a compact and easy-tQ-LlSe device. pr¢)vide5 instant Wi-Fi acces5 for households and
shared accommodation, addressingthe digitsl divide for vulnerable communities.
Key advancements included the development of a cloud-based Top-up Tool, which automates
data provisioning, and enhancements to the Get Box's usability and quality assurance processes.
These improvements are enabling scalable deployment while ensuring partners and end users
benefit from seamless and reliable connectivity.
3. Big Box Vl Development
The development of Big Box Vl reached the critical milestone of a fully specified design in
2023124, with full-scale production on tratk for launch in 2025. Building on the suttess of Big Box
VO.9, the Vl model will introduce features such as 5G and Wi-Fi 6 capabilities, multi-SIM support,
and an innovative solarvcompatible power system. These advancements will enable off-grid
operation and support for thousands of users. setting a new standard for connectivity in
challenging environments.
Field feedback from VO.9 deployments informed the design of Vl. ensuring it meet5 the needs of
diverse partners- from grassroots organisations to large-scale humanitsrian actors. Big Box Vl
represents a significant step forward in delivering impactful, scalable connectivity solutions
globally.
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5. Jangala Connects
l. Jangala's International Programme
I, Introduction
In 202312024. Jangala collaborated with partners across Africa, Asia. Europe, the Middle East, and
Latin America to deliver connectivity to people in need. The largest proportion of our deployments
focused on connecting schools and educational facilities. By providing reliable internet access, we
enable digital skills development. online learning opportunities for children, and broader benefits
for local communities. With one billion children currently lacking access to reliable connectivity,
this work remains a vital priority.
This year, Jangala's Big Boxes connected 43 education sites in 12 countries, including Syria, the
Democratic Republic of Congo, Peru, and Sierra Leone. These deployments facilitated online
lessons and skills training for 5tsff and children alike. Beyond education, Big Boxes supported
refugee organisations in France and Serbia, community-led initiatives in uganda, and health
facilities in Ghana. delivering connectivity tsilored to a range of local needs.
Jangala also contributed to global efforts to advance connectivity solutions. Notably, we made a
commitment to the Global Refugee Forum's pledge on connectivity for refugees, convened by
UNHCR, ITU, GSMA. and the Government of Luxembourg. Additionally, we engaged in foresight
discussions on the critical role of connectivity in crisis settings, participating in events like the
GSMA'S Humanitsrian Partnership Framework IHNPWI to share insights and shape future
approaches.
2. Project Highlights
Jangala estsblished its first United Nations partnership with UNICEF Sudan. Jangala Big Boxes, will
be used in UNICEF Safe Learning Spaces called 'makan-na' I'our space'l in 10 project sites across
the country. The Boxes will connect tsblets which UNICEF is using to offer at-risk children an
innovative alternative learning programme with gamified content for psychosocial support and
enabling school-age children to continue learning under an array of subjects. Sudan is the world's
largest children's displacement crisis and 17 million chIld￿n are out of school.
Jangala also expanded the reach of its education-focused deployments by deploying Big Boxes
across multiple sites with single partners, otherwise called 'multl-Slte deployments,, for example
with SOLE in Colombia, and ALIG Society in India. SOLE Colombia creates°Self-Organized Learning
Environments" in community spaces. schoolhouses. libraries. and centres acros5 Colombia, where
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people gatherto tackle Big Questions together using the internet. In 2023, Jang31a's Big Box
technology was installed in eight communities across Colombia, which enabled SOLE Colombia to
implement two significant projects. Meanwhile. across the globe in India, we expanded our
multi-site deployments with ALIG Society, growingfrom 3 Big Boxes in 2022 to 7 Big Boxes and i
Get Box in 2023-24. With ALIG, we deployed our Boxes across education facilities and womens,
centres, where ALIG delivers quality education and digital literncy programmes for young people.
Similarly, we deployed an additional 4 Big Boxes with Sauramandala Foundation providing
innovation and design skills in youth centres across the West Gèro Hills. and East and South West
Khasi Hills. By expanding the reach of our deployments through impactful, vibrant, and trusted
partners, we have grown our knowledge, skills, an¢J capabilities for deployment expansions within
specific communities. setting ourselves up for further expansion the following year.
Being selected as one of the early stage sLIrt-ups for The Humanitarian Innovation Accelerator
Programme was a significant achievement for Jangala. The HIA aims to support
technology-powered solutions addressing pressing global challenges faced in the humanitarian
space, powered by the WFP Innovation Accelerator, the Government of the Grand-Duchy of
Luxembourg, and the Austrian Development Cooperation IADCI. Through participation in the HIA,
Jangala has benefited from the financial, technical, and methodological support from the WFP
Innovation Accelerator, and other partners. including participation in a bootcamp and pitch
session, mentoring, coaching and funding to support the deployment of 20 Big Boxes in Kenya to
support the work of the International Organization of Migration IIOMI and partners. which came
into fruition in late 2024.
The appointment of a new Global Project Manager enabled Jangala to provide dedicated
multi-lingual support to partners, also enabling Jangala's Delivery Lead to increase the focu5 on
operations and logistics, a focus that is all the more necessary as we expand our deployments to
new regions and evolving regulations. A notable example of operational challenge during the
period was a change in custom regulations in Libya which impeded a planned partnership with
Speetar. Jangala's increased capacity has enabled it to invest in honing its expertise in navigating
customs rules and changes. We have also benefited from advisory pro bono support from experts
at DHL, which has supported us with better preparation for potential operational challenges in this
sector.
3. Our international partners
Reglon
Asia Pacific
Country
India
Namo
Thgme
Sltgs
ALIG India
Education
Asia Pacific
India
Megshala
Sauramandala
Education
Asia Pacific
India
Education
EMEA
France
Care4Calais
Refugee
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EMEA
Uganda
Serbia
CENET
Education
EMEA
Collective Aid
Refugee
Education
EMEA
"mbabwe
Empowerrne
Gffts ol Hope
Africa
EMEA
Uganila
Ghana
Commtlnty
Healihcare
EMEA
Medtrack
Pathfinders
Cameroon
EMEA
Cameroon
Education
The Soronko
Academy
Uganda Lodge
Communty
Village by Village Edu¢3lion
We Yone
Education
EMEA
Ghana
Education
EMEA
Uganda
Ghana
EMEA
EMEA
Sierra Leone
LATAM
Peru
LAFF
Education
LATAM
Colombia
SOLE x IOM
Education
4, International Case Studies
Soronko Acaderny. Ghana {181 words)
Kpando High School, located in Ghana's Volts Region, serves 3,000 students and 200 teachers
under the Free Senior High School ISHS) Initialive, which aims to provide equitable education.
However, the school faced significant challenges in delivering digital learning due to unreliable
internet access. This issue was particularly pronounced in the school library. which housed 60
computers but lacked consistent connectivity.
In 2022, Jangala introduced a Big Box Wi-Fi device to transform the school's digitsl infrastructure.
Teachers, previously reliant on personal devices and data, could now access online resources
seamlessly. The building housing the Big Box was renamed the Jangala Learning Centre, a hub for
learning and collaboration. Students like Emefa, who presented a final-year cybersecurity project
with newfound confidence, now have access to the tools they need to pursue innovative career
paths in technology.
Jangala's work aligns with Ghana's national initiatives, svch as the'Ghana Smart Schools Project,
and 'One Tablet, One Student,, which promote digital inclusion. By addressing connectivity gaps,
Jangala is helping schools like Kpando High equip students with the skills needed to thrive in a
digital world.
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Latin American Foundation of the Future {LAFF), Peru (203 words)
Cusco, Peru, renowned for its cultural heritsge, faces educational disparities, especially in rural
areas where nearly 40% of students do not complete secondary school. Local charity LAFF ILatin
American Foundation of the Future) supports organisations like Casa Mantsy, Mosqoy, and the
Sacred Valley Project to improve access to education. However, unreliable inteinet. compounded
by the region's mountainous terrain, limits their impact.
In 2023, Jangala partnered with LAFF to address these challenges by deploying Big Box devices at
three locations, amplifying existing internet connections and creating reliable access for students
and staff. This was further enhanced in 2024 with a donation of 12 laptops from the Lenovo
Foundation. enabling students to utilise online resources and explore new opportunities.
For students like Luz Brenda. a l&year.old passionate about languages, internet access has been
life-changing. Luz now learns English and Korean online. inspired by her interactions with tourists.
'My dream is to speak English,. she shared. Other students. such as 14.year-olds Ordania and
Nataly, are using the internet to research local crops for community projects and explore creative
pursuits like poetry.
Through its partnership with LAFF. Jangala is helping to bridge educational gaps, f05tering digitsl
empowerment, and creating new pathways for students in Peru's Sacred Valley.
l. Jangala's UK Programme
l. Introduction
In the UK, over 2.5 million people struggle to afford mobile phone contracts 1.9 million
households find broadband unaffordable,, and more than 2 million adults remain off line., Jangala
is committed to addressing this digitsl divide, working alongside government initiatives and in
collaboration with key partners.
In 2024, Jangala launched a significant new Get Box programme in partnership with Virgin Media
02, expanding its efforts to support digitally excluded individuals and families in the UK. Get Box is
a simple yet powerful device providing instant internet access.. users simply insert a SIM, plug it in,
and within minutes, reliable Wi-Fi can cover an entire household. Initially developed during the
' Ofcom, https.'Ilwww.ofcom.org.uklresearch-ststistiCS-and-datsl
' Ofcom. http.'Ilwww.olcom.org.uklresearch-ststistics-and-datal
Lloyd5 UK Consumer Digitsl Index 2023 h
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COVID-19 pandemic to address urgent connectivity needs. Get Box has continued to evolve as
practical solution for bridging the UK'S digital divide.
2. UK Project Highlights
Jangala completed the inception phase of its Get Box programme which aims to deliver 5,000 Get
Boxes to partners and connect 20,000 end users over 18 months. This initiative is Jangala's largest
project to date and represents a signilicant expansion of its domestic programmes. Over the course
of the project, Jangala aims to connect digitally excluded people and moreover refine its
technology, logistics, and support systems to ensure scalability and long-term impact.
To support this effort, Jangala scaled up its production capacity and appointed a dedicated Project
Manager for UK Programmes. The partnership model involves referral partners, such as local
councils, alongside direct requests from interested organisations. Prospective partners, including
housing associations, refugee support network5. NHS Foundation Trusts, schools, charities and
community initiatives, can submit expressions of interest detsiling their needs, tsrget end users,
and required device quantities. Jangala's partners are diverse and support people with a range of
needs, including those impacted by social isolation and poverty, and requiring emergency and
temporary accommodation. Each request undergoes a thorough due diligence process before
equipment is dispatched.
Every Get Box package includes the device and straightforward instructions for setup. Jangala
provides proactive support to partners to ensu￿ smooth operation. Ongoing monitoring and
evaluation enable Jangala to optimise performance and measure the impact of its deployments,
ensuring that each Get Box makes a tangible difference in reducing digitsl exclusion across the UK.
3. Our UK partners
The first cohort of Get Box Programme partners included organisations that work with victims of
domestic abuse and domestic violence, refugees and asylum seeking women, older people,
families and vulnerable people impacted by poverty, and people experiencing or at risk of
homelessness. Get Boxes are connecting people to the internet in shared and individual
accommodation. in their homes, and as part ofessential services and community activities.
In December. 2023, Jangala partnered with Crisis at Christmas and the Aimar Foundation to
provide Wi-Fi connectivity to three Crisis Day Centres over the holiday pefiod. Due to the complex
networking required from this project, Jangala used expertise from its various teams to ensure
there was fast and 5tsble connectivity for guests, staff and volunteers throughoutthe period-
connecting over 1,000 people within a two week period. Crisis Day Centres provide hot food,
companionship and 5UPPOrt to people experiencing homele55nes5 overthe festive period.
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4. UK Case Study
Valley House, a registered charity in Coventry. provides safe, supported accommodation for
victims of domestic abuse aged 16 and above, includingtheir families. Their services include
self-contained and shared housing. accessible accommodation for people with disabilities, and
specialist support for BAMER, LGBTQ+, older adults, and other underrepresented groups. Beyond
housing, Valley House offers counselling. group work. and 3SSiStance in accessing employment.
education, and health services.
Through our partnership with Valley House, we've witnessed the critical role of internet access in
supporting survivors. Swift connectivity, provided via Get Box, enables survivors to maintsin Safety
and build confidence. For instance. secure internet access allows survivors to manage
appointments, including those that may need to be rescheduled for safety reasons.
The impact extends beyond logistics. As one Valley House worker shared, internet access foster5
normalcy:"Even if it's people at Valley House being able to watch TV with their kids, it kind of
introduces a bit of normalcy when they might not experiencing a lot of that.. It also enables
survivors to pursue aspirations, suth as studyingor exploring employment opportunities, which
they may have been previously unable to access.
The internet also supports mentsl health. A worker explained-"A lot of those that suffer real high
mental health needed some form of internet to keep them going in terms of communication. It
could be things like just watching their own Nefflix. you know. havingthat safe place almost for
them* you know. to watch what they wanted to watch."
Our tollaboration with Valley House demonstrates the enormous value of connectivity-, from
enhancing safety to fostering confidence. empowemient, and well-being- for survivors of
domestic abuse.
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6. Jangala Innovates
Big Box
Duringthis period, we finalised the hardware specification for Big Box Vl and started full-scale
development. This marks a critical milestone in the evolution of Jangala's flagship connectivity
solution, enabling us to scale deployments significantly to meet the demands of larger partners
and projects, while continuing to serye grassroots organisations effertively. The development of
Big Box Vl is on track for completion in 2025.
Big Box Vl will introduce a suite of groundbreaking features, setting a new standard for
connectivity in challenging environments. These include 5G and Wi-Fi 6 capabilities, support for
multiple physical SIMS and eSIMs, and an advanced power system that supports direct solar input
and lead-acid battery connectivity for reliable off-grid operation. Its powerful computing
infrastructure will support thousands of users simultaneously, delivering gigabit+ combined
throughput with traffic shaping foi optimal performance. Both hardware and software
development are progressing in parallel, supported by key partners including Arm and Cambridge
Consultants.
In the meantime, we continued deploying and refining the Big Box VO.9 prototypes in the field.
Using a tight feedback loop with partners across the globe, we identified and addressed several
performance and usability issues, ensuring our pilot projects deliver meaningful impact even
before the release of Big Box Vl. This iterative approach is enhancing the utility of the current
prototypes but in addition informing the development of vi, ensuring it is robust, reliable, and
tailored to the needs ofthe communities and organisations we setve.
Get Box
To support the scale rollout of Get Box across the UK in partnership with Virgin Media 02 IVM021,
we undertook a series of targeted improvements to the product and its supporting processes.
Working closely with our hardware suppliers in Shenzhen, we customised the Get Box to ensure
compatibility with our open-source firmware. This included enabling partial deployment and
testing through their systems, streamlining the production pipeline. To complement these
advancements, we developed an in-house quality assurance IQAI methodology to ensure each unit
meets rigorous performance standards.
We also enhanced the usability ofGet Box by improving its documentation and packaging. These
changes were designed to make deployment simpler for both our UK-based partners and the end
users themselves, reflecting our commitment to intuitive design and accessibility.
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A significant innovation duringthis period was the development of a cloud-based Top-up Tool.
This tool automates the application of credit and the provisioning of dats bundles for each Get Box
user, replacing a potentially manual and time-intensive process. This advancement has been
instrumental in scaling Get Box deployments in 2023124 and has been shared with the Good Things
Foundation to further collaborative impact.
To support more robust impact assessment, we introduced richer session and client data
telemetiy. These enhancements will provide deeper insights into usage patterns, allowing us to
improve service delivery and develop more sophisticated analytical approaches to estimate the
number of individuals benefiting from Get Box connectivity in the future.
Cloud Platform
During 2023124, Jangala achieved major advancements in the development of the cloud systems
that support our devices in the field. A key breakthrough was the creation of a robust and scalable
datsbase and telemetry system, designed to meet the demands of ourvirgin Media 02 IVM021 Get
Box project while laying the groundwork for managing tens of thousand5- or even hundreds of
thousands- of devices in the future.
This was accomplished by deploying our open-50urce micr05eTvice architecture. built on Mainflux,
into a Kubernetes environment hosted on AWS. This infrastnjcture is vnderpinned by
Terraform-powered Devops, ensuring that our system 15 resilient, scalable, and efficient. By taking
advantage ol these modern tools and practices, we have built o cloud platfomi that both meets our
urrent operational needs and also prepares us for future growth.
For the first time, we have achieved telemetry precision from low.power Get Box units comparable
to what we previously obtained from the more powerful Big Box devices. This improvement
enables us to monitor, manage, and optimise all devices in real-time with greater accuracy. It also
enhances our ability to provide user support and conduct detailed impact assessments.
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7. Jangala Cares
Jangala Cares represents our commitment to cultivating a carin& inclusive, and sustsinable
organisation that supports ourteam, stskeholders, and the planet. This vision ensures that our
work in connectivity delivers both scalable impact and also prioritises the wellbeing of those we
serve and the world we inhabit. By focusing on people. advocacy, and environmental
responsibility, Jangala Cares serves as the foundation for building a future where technology is
harnessed for equitable and sustsinable outcomes.
Caring for Our People
Our team is the driving force behind Jangala'5 success, and over the past year, we have made
significant investments in strengthening ovr workforce and organisational culture. We expanded
our team from 12 to 19, recruiting individuals with diverse expertise to support key areas of our
mission.
New hires have bolstered critical functions, including programme management, technical
innovation, partnerships, and communications. Experts in digital transformation, human rights
advocacy, cloud infrastructure. software development. and electronics engineeringjoined Jangala
to enhance our capacity to deliver impactful connectivity solution5. Additionally, 5peciali5ts in
corporate partnerships and digital media have strengthened ourability to forge strategic
relationships and amplify our voice.
To further 5UPPOrt ourteam, we formalised several organi5ational policie5, including a
comprehensive Safeguarding Policy, a High-Risk Country Due Diligence Process, and a
Whistleblowing Policy. These measures promote transparency. inclusivity. and safety. ensuring
Jangala's people can thrive as the organisation scales.
Advocacy and Partnerships
Jangala Cares extends to our stakeholders. empowering us to amplify our advocacy and deepen
collaboration. Key highlights include:
UK Advocacy.. Participating in Department of Science, Innovation and Technology IDSITI
advisory roundtables, contributingto the Digital Inclusion APPG. and championing the
development of Minimum Digital Living Standards IMDLSI.
Global Impart.. Supporting the UNHCR Connertivity Pledge. which seeks to connect 20
million refugees and host communities by 2030.
Thought Leadership.. Engaging in forums such as #HNPW alongside organisations like
GSMA and ITU to address connectivity in crisis settings.
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Caring for the Planet
Environmental sustainability remains central to Jangala's mission. Big Box Vl exemplifies this
commitment, incorporating features such as direct solar power. lead-acid battery compatibility*
and a rugged. long-lasting design. We will use recycled plastics and aluminium in its design and
aim for >50% of its components to be reusable and >90% of its remaining mass easily recyclable.
With Big Box Vl we want to set a benchmark for environmentally conscious technology.
Looking Ahead
Jangala Cares drives everything we do- supporting our people, engaging with partners, and
championing the planet. As we grow, this vision ensures we remain accountable to our values,
equipping u5 to deliver transformative connectivity solution5 Tesponsibly and sustainably. By
investing in people, building stronger partnerships, and championing environmentsl stewardship.
Jangala is positioned to lead in the technology-for-good sector for years to come.
langala is a charity registered in England Ino 1183567)
4-6a Hookers Road, London, E17 6DP
www.ianga.la l info@janga.la
Page 15 of15

JANGALA LTD
IA COMPANY UMtrED BY (NIARANTEEI
REPORT OF THE DIRECTORS. IContinu•dl
FOR THEYEAR ENDED 31ST MARCH 2024
The Chart*s ACtar￿ the Ccrnr•w Act ofTnL8totrsto f￿￿￿1 statwnwts for fiTh&￿i
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19

## **JANGALA LTD** 

## **(A COMPANY LIMITED BY GUARANTEE)** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2024** 

## **(Incorporating Income and Expenditure Account)** 

|**Notes**<br>**INCOMING RESOURCES**<br>**Incoming Resources from Generated Funds**<br>Donations, Grants & Legacies<br>**3a**<br>Investment Income<br>**3b**<br>Other Incoming Resources<br>**3c**<br>**TOTAL INCOMING RESOURCES**<br>**RESOURCES EXPENDED**<br>**Cost of Generating Funds**<br>Charitable Activities<br>**4a**<br>Cost of Generating Funds<br>**4b**<br>Governance Costs<br>**4c**<br>**TOTAL RESOURCES EXPENDED**<br>**NET INCOMING/ (OUTGOING) RESOURCES**<br>Balance Brought Forward<br>Cost of Stock<br>**14**<br>Transfer Between Funds<br>**5**<br>**TOTAL FUNDS CARRIED FORWARD**|Unrestricted<br>Restricted<br>**TOTAL**<br>**TOTAL**<br>Funds<br>Funds<br>**2023/24**<br>**2022/23**<br>£<br>£<br>£<br>£<br>-<br>981,837<br>981,837<br>910,548<br>895<br>9,949<br>10,844<br>-<br>200<br>-<br>200<br>-<br>**1,095**<br>**991,785**<br>**992,880**<br>**910,548**<br>2,461<br>910,998<br>913,459<br>539,548<br>-<br>76,365<br>76,365<br>39,578<br>2,820<br>35,103<br>37,923<br>2,452<br>**5,281**<br>**1,022,465**<br>**1,027,746**<br>**581,578**<br>**(4,186)**<br>**(30,679)**<br>**(34,865)**<br>**328,970**<br>154,991<br>220,095<br>375,086<br>27,895<br>-<br>-<br>-<br>18,221<br>(169,089)<br>169,089<br>-<br>-<br>**(18,284)**<br>**358,505**<br>**340,221**<br>**375,086**|
|---|---|



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 23 to 30 form part of these financial statements. 

20 



JANGALA LTD
IA GOMPAMY UMIIED BY6iIARAIITEEI
BALANCE SHEET
AS AT 31ST MARCH 2trk4
FLmds
31-Mar-23
Fbxad Aswts
Taryibk A$60ts
Stock
Dobtrn & Propa￿￿en
Cath at Bank and in HaThJ
15
141,012
47.881
469,￿1
141￿12
47.881
828.41
99.730
500
300063
654
358.505
1.017.298
401.094
677,078
67T,078
26.008
NET CUARENT A8sm
1182841
340221
375,086
10
TOTAL A%8ET8
356.50$
340.221
375.088
NET L8SET8
18.284
358.505
340.221
375.0ft6
Fund• olth• Cl
G¢ngr8t Funds
Restricted FUTr
1182841
1182841
358,505
154,991
220.095
Total Funth
1&244
358.505
340.221
375.086
Dlr•th)rn' R••p￿*1bll1lI•*
The LlirKtcn a￿ so￿"8￿￿ that yw•rMJ8d cffj 318t ￿r¢h 2024 th thjrilth ceffjpaty w8S•ntrt￿d to gXgrnPtb)n
Irom tho requiremeni w obtokn an Audrt thaor I•cit•i 477 el Ceffjs)3mi Aei 21¥J6 that thj mgmbor w mgm￿rG
hgve required tl* crynFWly lo obtsin an aLth ol tts il in with s8cts.on 478 of
th8 Act. Ho￿¥￿. In A¢))Xd￿ wrth sotkn 145 of 2011. ts Kriwrts t4gn 0xami￿a by an
IthF*nd8nt ExBrninr*bJ8¢ repyl ?Fwfs ￿ FW• 31.
Thg accwnts have In wlth kn Part IS ofth8 c￿[￿18$ Act 20Ce apF4k8bl8 10
compaws io th& smai comrJ&ws ar¥J in thè Pin*ui bunugm aFpirADie In
Ihe UK fte￿ oflr8l&>J IFRS102).
￿'reCtOrS xknowl* V*4r re¥*MsbThy ortsuriThJ tst the c(*mparty k88r6 prcpor xu)u*rthYd ¥vh
cotnpty 386 of Act aTrJ fc¢ *aler￿ts wht* 9lw a v* of the stsie of
affairs ofth• company 8$ at eTrJ ofthe fJrArK4 year￿j w¥1 ky lts •xtydaw vllh
21Th rekfjtSro t0aCc(￿ots. ¥J Iw as8r¢kat4t to thè t￿[￿[￿.
S¥Jned ontt*trt¢Wbytlirwkn...... ... ................ . . . .... .....
print￿ N8rre.'
BrfAAkT FthYEI-Trh£oR
21

## **JANGALA LTD** 

## **(A COMPANY LIMITED BY GUARANTEE)** 

## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2024** 

|**Note**<br>**Cash Flows From Operating Activities**<br>Net cash (used in) provided by operating activities<br>**13**<br>**Cash outflow from investing activities:**<br>Investment income received<br>Purchase of tangible fixed assets<br>Proceeds from disposal of fixed assets<br>**Net cash used in investing activities**<br>**Change in cash and cash equivalents in the year**<br>Cash and cash equivalents as at 1st April 2023<br>**Cash and Cash Equivalents as at 31st March 2024**<br>**7**|**TOTAL**<br>**2023/24**<br>£<br>527,543<br>-<br>-<br>-<br>-<br>**527,543**<br>300,863<br>**828,406**|**TOTAL**<br>**2022/23**<br>£<br>272,019<br>-<br>-<br>-<br>-<br>**272,019**<br>28,844<br>**300,863**|
|---|---|---|



22 



**(A COMPANY LIMITED BY GUARANTEE)** 

## **JANGALA LTD** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024** 

## **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. 

23 



**(A COMPANY LIMITED BY GUARANTEE)** 

## **JANGALA LTD** 

## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024** 

## **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 2024 : None 31st March 2023 : None 

24 



## **JANGALA LTD** 

## **(A COMPANY LIMITED BY GUARANTEE)** 

## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024** 

## **3. INCOMING RESOURCES** 

|**Note**<br>**a) Donations, Grants & Legacies**<br>Gifts & Donations<br>Grants Received<br>**b) Investment Income**<br>Interest<br>**c) Other Incoming Resources**<br>Sundry Income|Unrestricted<br>Restricted<br>**TOTAL**<br>**TOTAL**<br>Funds<br>Funds<br>**2023/24**<br>**2022/23**<br>£<br>£<br>£<br>£<br>-<br>3,403<br>3,403<br>35,830<br>-<br>978,434<br>978,434<br>874,718<br>**-**<br>**981,837**<br>**981,837**<br>**910,548**<br>895<br>9,949<br>10,844<br>-<br>**895**<br>**9,949**<br>**10,844**<br>**-**<br>200<br>-<br>200<br>-<br>**200**<br>**-**<br>**200**<br>**-**|
|---|---|



25 



## **JANGALA LTD** 

## **(A COMPANY LIMITED BY GUARANTEE)** 

## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024** 

## **4. RESOURCES EXPENDED** 

|**Note**<br>**a) Charitable Activities**<br>Administrative Expenses<br>Advertising & Publicity<br>Bank Charges<br>Conference Costs<br>Consultancy Fees<br>**16**<br>Deployment Costs<br>Equipment Costs<br>Gifts & Donations<br>Insurance Costs<br>License & Subscriptions<br>Rent & Rates<br>Research & Development Costs<br>Shipping Costs<br>Staff Costs<br>**16**<br>Sundry Expenses<br>Training Costs<br>Travel & Subsistence<br>**b) Cost of Generating Funds**<br>Product Costs<br>**c) Governance Costs**<br>Independent Examiners Fees<br>**9**<br>Legal & Professional Fees|Unrestricted<br>Restricted<br>**TOTAL**<br>**TOTAL**<br>Funds<br>Funds<br>**2023/24**<br>**2022/23**<br>£<br>£<br>£<br>£<br>1,284<br>16<br>1,300<br>7,741<br>-<br>6,861<br>6,861<br>9,678<br>25<br>403<br>428<br>240<br>-<br>168<br>168<br>-<br>-<br>107,988<br>107,988<br>73,389<br>-<br>4,137<br>4,137<br>4,403<br>-<br>9,332<br>9,332<br>367<br>-<br>2,276<br>2,276<br>4,553<br>-<br>512<br>512<br>469<br>-<br>8,344<br>8,344<br>10,410<br>-<br>23,122<br>23,122<br>25,558<br>-<br>15,828<br>15,828<br>2,717<br>-<br>5,290<br>5,290<br>3,137<br>-<br>716,535<br>716,535<br>393,798<br>1,152<br>337<br>1,489<br>244<br>-<br>973<br>973<br>-<br>-<br>8,877<br>8,877<br>2,845<br>**2,461**<br>**910,998**<br>**913,459**<br>**539,548**<br>-<br>76,365<br>76,365<br>39,578<br>**-**<br>**76,365**<br>**76,365**<br>**39,578**<br>2,820<br>-<br>2,820<br>1,900<br>-<br>35,103<br>35,103<br>552<br>**2,820**<br>**35,103**<br>**37,923**<br>**2,452**|
|---|---|



26 



## **JANGALA LTD** 

## **(A COMPANY LIMITED BY GUARANTEE)** 

## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024** 

## **5. RESTRICTED FUNDS** 

## **CURRENT FINANCIAL YEAR** 

|CHK Charities Fund<br>Lenovo Fund<br>Research & Development Fund<br>Core Fund<br>Deployments Fund<br>Fundraising Fund<br>Support and M&E Fund|**Balance**<br>**Balance**<br>**01-Apr-23**<br>Income<br>Expenditure<br>Transfers<br>**31-Mar-24**<br>£<br>£<br>£<br>£<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>220,095<br>348,555<br>314,995<br>-<br>253,655<br>-<br>268,501<br>231,820<br>-<br>36,681<br>-<br>305,542<br>238,644<br>-<br>66,898<br>-<br>22,541<br>191,630<br>169,089<br>-<br>-<br>46,646<br>45,376<br>-<br>1,270<br>**220,095**<br>**991,785**<br>**1,022,465**<br>**169,089**<br>**358,505**|
|---|---|



## **PREVIOUS FINANCIAL YEAR** 

|CHK Charities Fund<br>Lenovo Fund<br>Research & Development Fund|**Balance**<br>**Balance**<br>**01-Apr-22**<br>Income<br>Expenditure<br>Transfers<br>**31-Mar-23**<br>£<br>£<br>£<br>£<br>£<br>3,565<br>-<br>3,565<br>-<br>-<br>-<br>5,440<br>5,440<br>-<br>-<br>-<br>283,950<br>63,855<br>-<br>220,095<br>**3,565**<br>**289,390**<br>**72,860**<br>**-**<br>**220,095**|
|---|---|



## **6. DESIGNATED FUNDS** 

The Charity held no designated funds during this or the previous financial year. 

27 



**(A COMPANY LIMITED BY GUARANTEE)** 

## **JANGALA LTD** 

## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024** 

## **7. CASH AT BANK AND IN HAND** 

|Cash at Bank and in Hand|Unrestricted<br>Restricted<br>**TOTAL**<br>**TOTAL**<br>Fund<br>Fund<br>**31-Mar-24**<br>**31-Mar-23**<br>£<br>£<br>**£**<br>**£**<br>469,901<br>358,505<br>828,406<br>300,863<br>**469,901**<br>**358,505**<br>**828,406**<br>**300,863**|
|---|---|



## **8. DEBTORS AND PREPAYMENTS** 

|Sundry Debtors<br>VAT Recoverable|Unrestricted<br>Restricted<br>**TOTAL**<br>**TOTAL**<br>Fund<br>Fund<br>**31-Mar-24**<br>**31-Mar-23**<br>£<br>£<br>**£**<br>**£**<br>-<br>-<br>-<br>500<br>47,881<br>-<br>47,881<br>-<br>**47,881**<br>**-**<br>**47,881**<br>**500**|
|---|---|



## **9. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Deferred Income<br>Independent Examiners Fees<br>PAYE & N.I<br>Sundry Creditors|Unrestricted<br>Restricted<br>**TOTAL**<br>**TOTAL**<br>Fund<br>Fund<br>**31-Mar-24**<br>**31-Mar-23**<br>£<br>£<br>**£**<br>**£**<br>637,449<br>-<br>637,449<br>-<br>2,820<br>-<br>2,820<br>1,900<br>27,272<br>-<br>27,272<br>17,983<br>9,537<br>-<br>9,537<br>6,125<br>**677,078**<br>**-**<br>**677,078**<br>**26,008**|
|---|---|



## **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<br>Net Current Assets<br>Long Term Liabilities<br>**TOTAL FUNDS**|Unrestricted<br>Restricted<br>**TOTAL**<br>**TOTAL**<br>Fund<br>Fund<br>**31-Mar-24**<br>**31-Mar-23**<br>£<br>£<br>£<br>£<br>-<br>-<br>-<br>-<br>(18,284)<br>358,505<br>340,221<br>375,086<br>-<br>-<br>-<br>-<br>**(18,284)**<br>**358,505**<br>**340,221**<br>**375,086**|
|---|---|



28 



## **JANGALA LTD** 

## **(A COMPANY LIMITED BY GUARANTEE)** 

## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024** 

## **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**<br>Profit / Deficit for the financial year<br>Other Recognised Gains<br>Balance Brought Forward<br>Cost of Stock<br>**14**<br>Closing Funds at 31st March 2024<br>**13.. NET CASH GENERATED FROM OPERATING ACTIVITIES**<br>**Note**<br>Net movement in funds (as per the statement of financial activities)<br>**Adjustment For:**<br>Dividends and interest from investments<br>Depreciation charge<br>Decrease (increase) in stock<br>**14 & 15**<br>**Movement in Working Capital:**<br>(Increase) in Debtors<br>**8**<br>Increase in Creditors<br>**9**<br>**Net cash (used) in provided by operating activities**|**TOTAL**<br>**2023/24**<br>**£**<br>(34,865)<br>-<br>**(34,865)**<br>375,086<br>-<br>**340,221**<br>**TOTAL**<br>**2023/24**<br>£<br>(34,865)<br>-<br>-<br>(41,282)<br>(47,381)<br>651,070<br>**527,543**|**TOTAL**<br>**2022/23**<br>**£**<br>328,970<br>-<br>**328,970**<br>27,895<br>18,221<br>**375,086**<br>**TOTAL**<br>**2022/23**<br>£<br>328,970<br>-<br>-<br>(81,509)<br>(500)<br>25,058<br>**272,019**|
|---|---|---|



## **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. 

29 



**(A COMPANY LIMITED BY GUARANTEE)** 

## **JANGALA LTD** 

## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024** 

## **16. STAFF COSTS AND NUMBERS** 

|Gross Wages, Salaries & Fees<br>Employer's National Insurance Costs<br>Pension Contributions<br>Employees who were engaged in each of the following activities:<br>Charitable Activities|**TOTAL**<br>**2023/24**<br>£<br>737,562<br>62,196<br>24,764<br>**824,523**<br>**TOTAL**<br>**2023/24**<br>17|**TOTAL**<br>**2022/23**<br>£<br>341,778<br>38,134<br>13,886<br>**393,798**<br>**TOTAL**<br>**2022/23**<br>11|
|---|---|---|



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 (2022/23: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. (2022/23: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. 

30 



## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** 

Report to the trustees/ members of Jangala Ltd on the accounts for the year ended 31st March 2024 set out on pages 20 to 30. 

## **Respective responsibilities of trustees and examiner** 

The Charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements. The trustees are satisfied that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination. 

Having satisfied myself that the charity is not subject to audit, and is eligible for independent examination, it is my responsibility to:- 

a) examine the accounts under section 145 of the Act; 

b) to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act; and; 

c) to state whether particular matters have come to my attention. 

## **Basis of independent examiner's statement** 

I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. 

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below. 

The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Accounting Technicians. 

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances from the trustees of all material matters. 

## **Independent examiner's statement** 

In the course of my examination, no matter has come to my attention: 

1.     which gives me reasonable cause to believe that in, any material respect, the trustees requirements: 

- to keep accounting records in accordance with section 386 of the Companies Act 2006; and 

· to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of recommended Practice: Accounting and Reporting by Charities. 

have not been met; or 

2.    to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ 


Date: 30th December 2024 

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