## **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025** ## **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 8|Report of the Directors'| |Page 9|Statement Directors' Responsibilities| |Page 10|Statement of Financial Activities| |Page 11|Balance Sheet| |Page 12|Cash Flow Statement| |Pages 13 to 20|Notes to the Financial Statements| |Page 21|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 2024 **END OF FINANCIAL YEAR** 31st March 2025 **DIRECTORS AT 31ST MARCH 2025** K.J.N Meek B.B Hayes-Thakore P.J Mans M.A.M Rabeyrin R.T.F Crothers **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 LTD** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **REPORT OF THE DIRECTORS' FOR THE YEAR ENDED 31ST MARCH 2025** ## **Table of Contents** 1. Message from the MD 2. About Jangala 3. Highlights of 2024/2025 4. Jangala Connects 5. Jangala Innovates 6. Jangala Cares ## **1. Message from the MD (Rich)** The past year has been one of real progress and growing impact for Jangala. Building on the foundation of our Vision for 2030, we have continued to scale our work, re�ne our technologies, and deepen our relationships with the communities and partners who make this mission possible. In 2024/25, we deployed more Big Boxes than ever before, delivered thousands of Get Boxes across the UK, and advanced Big Box Vl development to begin live testing across 25 global sites. The Our Community Wi-Fi programme marked an exciting new direction for our UK work, embedding public Wi-Fi into trusted community spaces. We also published Digital Lifelines, a report that brings together powerful insights from partners and end users and reinforces our belief that connectivity is not just useful, it is essential. Underlying these achievements is a commitment to adapt, learn and grow. From software dashboards and accessible user guides to remote locking features and partner support, our work is more partner and user-focused than ever. This year, we have also refreshed how we support our people internally, aligning our teams more closely around shared goals and launching a new set of behaviours to help bring our values to life. We are proud of what we have achieved, but we are just as aware of the challenges ahead. As the digital divide grows more complex, so too must our response. That is why we are continuing to invest in innovation, strengthen our partnerships, and evolve our approach to measuring impact. Thank you to all who have contributed to our journey this year. Whether you have supported our work, deployed our technology, or partnered with us on the ground -your belief in our mission drives everything we do. Rich Thanki Managing Director ## **2. About Jangala** Jangala is a UK-based technology charity working to end digital exclusion by enabling internet access for those who need it most. Our goal is to connect four million people by 2030, with a focus on empowering schools, clinics, and community organisations around the world. Founded in 2018, our work began by bringing Wi-Fi to over 5,000 people in the Calais Jungle refugee camp. Since then, we have grown into a globally recognised organisation known for our innovative connectivity solutions and long-standing partnerships with grassroots organisations, humanitarian actors, and public bodies. At the heart of our work is a commitment to equalising access to technology. We recognise the digital divide as both a global and local issue and work across diverse settings, from conflict zones to UK cities, to build systems that are inclusive, resilient, and easy to use. 4 ## **JANGALA LTD** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **REPORT OF THE DIRECTORS' FOR THE YEAR ENDED 31ST MARCH 2025** Our products include Big Box, designed for large-scale and off-grid deployments, and Get Box, a compact solution for households. Our new Cloud Platform brings these tools together, helping people stay connected during crises, displacement, or economic hardship. As an independent, non-governmental charity, we believe connectivity is a basic need, and we are proud to be building the technology and partnerships to help make that a reality. ## **3. Highlights of 2024/2025** ## **Connecting More People Than Ever Before** In 2024/25, Jangala deployed the highest number of its technology solutions to date. This included more than 80 Big Boxes to connect schools, clinics, and community centres across the world, including particular growth of our programmes in Kenya and Sudan through partnerships with the International Organisation for Migration and UNICEF Sudan. In addition, we signi�cantly scaled our programme work in the UK, deploying 2,000 Get Boxes to connect digitally excluded people, through more than 80 partners ranging from sector leading Local Authorities to tiny village halls. The Get Box programme has been recognised as a leading innovation to address digital poverty. We also re�ned our impact measurement, shifting to more accurate, usage-based estimates. These milestones reflect the growing demand for our technology and the strength of our expanding network of partners. ## **Our Community Wi-Fi** This year saw the launch of Our Community Wi-Fi, our �rst UK-based Big Box initiative. With support from Virgin Media 02, we will begin deploying 40 Big Boxes to community hubs, libraries, and drop-in centres across the UK. Public Wi-Fi - or 'community Wi-Fi' with an intentional goal of providing a social provision - is an under-explored avenue for tackling the digital divide in the UK. Essential services and community initiatives across the country are also being delivered in spaces which do not have reliable broadband connectivity or the temporary, mobile, or outdoor spaces in which they are being provided are not conducive to �xed broadband. This place-based model complements our household-focused Get Box programme, offering a new approach to tackling the digital divide by embedding connectivity within trusted community spaces. Big Boxes will provide reliable public Wi-Fi for people experiencing digital exclusion and impacted by data poverty, from asylum seekers and refugees and families living in areas of high social deprivation to those in supported housing or facing �nancial hardship, as well as the front-line community organisations that support them. ## **Big Box Version 1 Development and ISOC BOLT Grant** We were awarded a prestigious Internet Society Foundation BOLT Grant to support the �nal stages of Big Box Version 1 development, our next-generation device. We will manufacture 30 pilot units and launch �eld trials across 25 global sites, from schools and shelters to displacement camps. The new version of our Big Box includes features that address common challenges faced by schools and community centres, refugee camps and grassroots activity across the world. With multi-SIM support, solar-ready power, and enhanced Wi-Fi 6 and SG capabilities, Big Box Vl is going to be more adaptable to the challenging contexts in which our partners operate. Feedback from these trials is directly shaping the �nal product, due for full-scale production in 2026. ## **Digital Lifelines: Spotlighting the Impact of Internet for People Living in Temporary Accommodation** This year we published Digital Lifelines: How Wi-Fi Impacts the Lives of People in Temporary Accommodation in the UK, an evaluation of a pilot project offering free Get Boxes to people living in temporary accommodation in Coventry, UK. The pilot and report, conducted in partnership with Virgin Media 02, the National Databank and Coventry City Council highlighted the common barriers that people living in temporary accommodation face in accessing the internet, that Get Box is well-suited to addressing many of those barriers and demonstrated that service users with a Get Box experienced improvements in emotional well-being, empowerment and vital connection. 5 ## **JANGALA LTD (A COMPANY LIMITED BY GUARANTEE)** ## **REPORT OF THE DIRECTORS' FOR THE YEAR ENDED 31ST MARCH 2025** More than 130,000 households in the UK live in temporary accommodation, including a record high number of children. The �ndings of the report were presented at a launch event, have informed debate on digital inclusion in the House of Lords and have resulted in direct improvements to the programme. ## **Product Improvements Guided by User Feedback** We introduced a range of enhancements based on user and partner insight, including multilingual setup guides in French, Spanish and Arabic, Braille and large-print instructions, accessible video guides, and improved remote support. A new data usage checker for Get Box was added which enables end users to check now much data they have left for the rest of the month. Remote locking functionality was also added for Big Box in response to the volatile security contexts where some of our global partners are operating. Accessibility drives everything we do at Jangala and this is reflected in feedback we receive from partners: "[Get Boxes] really ore so very easy to set up and operate which makes a big difference when helping someone who is digitally excluded or needs support to get online. A lot of thought has clearly gone into making them accessible including a simple set up guide and easy to use balance checker for the device" UK Housing Association. ## **4. Jangala Connects** ## **Expanding Global Impact** This was a year of scale and progress. We deployed 82 Big Boxes globally - a 44% increase on last year, including our largest deployment to date with the International Organization for Migration in Kenya, supported with funding from the World Food Programme. New countries of deployment include Ethiopia, Thailand, Burundi, and the US. An important focus this year has been on ensuring the sustainability of our Big Box partnerships and technology usage by understanding the reasons why Big Boxes become inactive. We conducted analysis on the patterns of Big Boxes in use, uncovering key barriers such as power access, mobile data costs, and technical complexity. These insights are now informing how we support partners long term. We have also been testing and learning at a small scale on the value that Get Box can offer to our global partners. Through our partnership with Soronko Academy in Ghana, we deployed 25 units to women in remote communities so that they can learn from home. Partners across regions continue to highlight the impact of our technology. In DRC, a local partner shared: "We really soy thank you. Even our neighbours at the of�ce testify to being helped by a good connection, which allows them to stay in touch with family during this political and humanitarian crisis." In Uganda's Bidi Bidi settlement, Big Box powered ICT training that led to job opportunities and digital archiving: "One of our participants applied for a job online and was hired. They'll be paid at the end of the month." In France, long-term partner Roots said: "We're really pleased to have access to Jangala - it's helping so many people - it's a lifeline." ## **Growing our UK Programmes** With Virgin Media O2's support, we delivered over 2,000 Get Boxes through our national initiative. After early delays, deployment accelerated, supported by new partnerships with Local Authorities, NHS Trusts, schools and national and grassroots charities. This work also saw the launch of Our Community Wi-Fi, our �rst Big Box programme in the UK. Forty sites will provide place-based public Wi-Fi for underserved groups, helping to shape the future of community digital infrastructure. 6 ## **JANGALA LTD** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **REPORT OF THE DIRECTORS' FOR THE YEAR ENDED 31ST MARCH 2025** "Historically, MiFi costs have been a major barrier. Thanks to Jangala, we can now complete our digital inclusion puzzle." Get Box partner. "[My worker] came and gave me the box with the internet and I was very happy and I cried because I can speak more with my family. I don't see my family for one year, I don't have a holiday, I don't go. I stay only in the home." Get Box user. ## **Advocacy and Collaboration** We contributed to the UK Government's Digital Inclusion Action Plan, joined the United Nations Emergency Telecommunications Cluster, and responded to key consultations on digital inclusion and digital standards. ## **5. Jangala Innovates** Jangala's mission is underpinned by our ability to design reliable, user-focused, and adaptable technology. In 202425, we made major progress across hardware, �rmware, and software, guided by both ambition and lived experience from the �eld. ## **Big Box Vl: Production Readiness** Big Box Vl has advanced signi�cantly this year, with all new feature designs progressing to the design. testing phase. We showcased our �rst prototype at ARM, where it was warmly received. The new solar charging element has been successfully incorporated into the design. A major milestone was the completion of the passive heat dissipation solution. We have re�ned the physical design, which has now been incorporated into the second prototype that will be produced for physical UX testing. The highspeed electronic design has been validated in working test boards. Firmware development has accelerated, with new team members modernising legacy code and laying the groundwork for the planned alpha release in 2025. While some timelines shifted due to resource constraints, the team adapted effectively. With successful development testing de-risking the overall product design, we are now preparing for �eld testing and user feedback. ## **Strategic Partnerships** We strengthened our partnership with Cambridge Consultants and began early discussions with Raspberry Pi around manufacturing and co-branding. We also began conversations with organisations like UNHCR and Emergency.lu, who may in future be major �eld users of Big Box. We began market analysis and value proposition development, estimating potential demand of 10,000 units annually by 2030. We have also taken steps to register Big Box's visual design for IP protection. ## **Get Box: Scale and Re�nement** Get Box matured into a scalable, high-quality solution. Over 2,000 units were produced and assembled in-house following the end of our CDW partnership. A more ef�cient storage and assembly model ensured quality and scale. User feedback, especially from our Coventry Council pilot, led to changes such as longer power cables, visible SIM balance, enhanced printed guides, and accessible video content. ## **Software, Cloud, and Firmware Improvements** We launched new dashboards using Grafana for monitoring, diagnostics, and impact tracking. We began upgrading our cloud platform in response to changes in Mainflux, introduced automation tools, and built a hardware test rig to speed up code validation. Cl/CD processes and repository management were also improved, increasing ef�ciency and security across our engineering work. 7 **JANGALA LTD (A COMPANY LIMITED BY GUARANTEE)** ## **REPORT OF THE DIRECTORS' FOR THE YEAR ENDED 31ST MARCH 2025** ## **6. Jangala Cares** We believe how we work is as important as what we do. This year brought challenges and transition, but also reflection, renewal, and a stronger sense of shared purpose. ## **Supporting our People** We took meaningful steps to embed our values into daily working life. We refreshed our organisational behaviours, making them practical and inclusive. These are already shaping collaboration and leadership. We have improved internal processes in response to staff feedback, especially in fundraising and programme teams, and have worked to create a more open, collegiate culture. We welcomed Elizabeth Hendry as our new Head of Programmes who brings experience delivering programmes at a high level in large NGOs such as the CDAC Network and the Norwegian Refugee Council. We also welcomed Nikki Zywena as our new Head of Fundraising. With a renewed focus on values-led fundraising and a new commercial prospectus, we are now well positioned to diversify our income. ## **Embedding Vision and Values** We continued to develop our organisational Vision this year, anchored in the ambition to connect 4 million people by 2030. This is now guiding strategic planning across our three pillars: Connects, Innovates, and Cares. Under 'Cares', we have begun co-designing internal commitments around wellbeing, sustainability, and inclusion, building on existing work like our Wellbeing Working Group and flexible working policies. The year reminded us that looking after our people is not a soft extra, it is foundational to our impact. We move into 2025 with stronger leadership, renewed cohesion, and a deeper commitment to living our values every day. 8 JANGALA LTD IACOMPANY uiirrED ByGuARAP￿E) REPORT OF THE DIRECTORS. (C¢￿tInued) FOR THEYEAR ENDED 31ST MARCH 2025 Tha Charitss Ad thè cL￿paNeS requye ts Board tsfTntsteestO #*8ments tr eachfitwtial year wlich gib* a aTh# fair Vivw of of 8ffw8 of th8 dwty as * the 8nd of the f•arKi¥ of Seknt 5Utable ￿￿￿eS8r￿j awtythem bl dl at any Imne tFe of dwrTty are to $hrMf am &xplain ts cl*ri￿S ith regUWK￿ts m* unJ8r lh8 Charl￿$ A(1 TW are for sa*uardirvJ the assets ¢Ythe (**ity examir*r in rekt*Jn to tPe Directry5' &mtsd to exa￿ty tt* rwl ￿ erwxvj th# fxe ofthe rewrt, rnpa￿s wim8. IF 06n:6ce u)2g- Sigrwl behalf by ￿re￿￿.................. Pmtwj Ngrr*.' ## **JANGALA LTD** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025** ## **(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
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024/25**
**2023/24**
£
£
£
£
84,665
899,960
984,626
981,837
13,999
-
13,999
10,844
-
-
-
200
**98,664**
**899,960**
**998,624**
**992,880**
1,592
1,230,162
1,231,754
913,459
-
215,154
215,154
76,365
3,420
52,230
55,650
37,923
**5,012**
**1,497,545**
**1,502,558**
**1,027,746**
**93,652**
**(597,585)**
**(503,933)**
**(34,865)**
(18,284)
358,505
340,221
375,086
**75,368**
**(239,080)**
**(163,712)**
**340,221**| |---|---| 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 12 to 20 form part of these financial statements. 10 JANGALA LTD IACOIAPANY UlltrED BYGIIARAMTEE) &ALANCE SHE AS AT 31ST MARCH 2025 TOTAL 31-Mar-25 TOTAL 31.Mar.24 Flx•J A880ts TarKJitAe As$81S curT￿t Asfjots S￿k Deb1￿8 & Pr&rw￿ts Cash at Bank arKI in Harwj 15 152.288 E14 407.979 1S2288 814 486,767 141,012 47.881 828.4 71788 561.080 639.868 1.017.299 3.420 .1&) 3. 67T.078 NET CURRENT ASSETS 75.3 tzYJ.o￿I {163,7121 340221 10 TOTALASSEfs *•'kns 7*368 1239.C401 1163,7121 340,221 NEfAWS 7%368 1239.0801 1163.7121 340.221 FuTrJ8 oftha Chartty General Funds Restsictsd FuThY8 75x8 75, I239.0￿) 118,2841 358.505 IZJ9 ￿) Total FLmd• 7&368 1239.oaoi 1163.7121 340.221 DirectW5' Rwpy¥ilJilitios The tirectors are Sabsf￿￿ Ihai fc¢ 31st Mar(* IT25￿ ¢h•fjWA&¢(xYffjwywasw)litW tooxgmptK)n frem requsr*nert to-btsN) an *Jdit sec11￿ 477 oftt* Acl 2(X)r> WKI that rK) rrwibpr w rnerTthr5 ha¥e rwired ts ow1y 10 (**2iTh an audit of rfs for Y￿ Ni ift *Ax)rdarth with secti)n 476 of Irvjependetrt Exafflirw**o8e r8WKt war5 ￿ pwJe 2t. cornpanBs subiellto IhE small ￿￿par¥O$ regirr* aThY ITh **h the R?￿thi9 Standard appl￿￿ tre UK Rep￿￿ oflrekny IFRS1021. r/Y))pty s&ton 386 of ttE Ad arwj frx finarrwl *atwrEr*s fftli g￿￿ a Ir￿ arwj fw wi￿ of ttE #ate of 2k oGr08£TI Swaned cn Ihw t*f0ff ty E4r•Xu................ . ............................................................................................... Prini8d Namo.. K)JJ-AL Mftyrs - ZMA /£Grtf li ## **JANGALA LTD** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2025** |**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 2024
**Cash and Cash Equivalents as at 31st March 2025**
**7**|**TOTAL**
**2024/25**
£
(341,639)
-
-
-
-
**(341,639)**
828,406
**486,767**|**TOTAL**
**2023/24**
£
527,543
-
-
-
-
**527,543**
300,863
**828,406**| |---|---|---| 12 **(A COMPANY LIMITED BY GUARANTEE)** ## **JANGALA LTD** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025** ## **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. 13 **(A COMPANY LIMITED BY GUARANTEE)** ## **JANGALA LTD** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025** ## **1. ACCOUNTING POLICIES (Continued)** ## **Expenditure and Liabilities** ## _**Liability Recognition**_ Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## _**Governance Costs**_ Include costs of the preparation and examination of statutory accounts, the costs of the Directors' meetings and cost of any legal advice to Directors on governance or constitutional matters. ## _**Changes in Accounting Policies and Previous Accounts**_ There has been no change to the accounting policies (variation rules and methods of accounting) since last year, and no changes to the previous accounts. ## _**Grants Payable without Performance Conditions**_ These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity. ## _**Unrestricted funds**_ These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities. ## _**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 £2,500. 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 2025 : None 31st March 2024 : None 14 ## **JANGALA LTD** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025** ## **3. INCOMING RESOURCES** |**Note**
**a) Donations, Grants & Legacies**
Gifts & Donations
Grants Received
**b) Investment Income**
Interest
**c) Other Incoming Resources**
Sundry Income|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024/25**
**2023/24**
£
£
£
£
698
-
698
3,403
83,967
899,960
983,927
978,434
**84,665**
**899,960**
**984,626**
**981,837**
13,999
-
13,999
10,844
**13,999**
**-**
**13,999**
**10,844**
-
-
-
200
**-**
**-**
**-**
**200**| |---|---| 15 **(A COMPANY LIMITED BY GUARANTEE)** ## **JANGALA LTD** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025** ## **4. RESOURCES EXPENDED** |**Note**
**a) Charitable Activities**
Administrative Expenses
Advertising & Publicity
Bank Charges
Conference Costs
Consultancy Fees
**15**
Deployment Costs
Equipment Costs
Gifts & Donations
Insurance Costs
License & Subscriptions
Rent & Rates
Research & Development Costs
Shipping Costs
Staff Costs
**15**
Sundry Expenses
Training Costs
Travel & Subsistence
**b) Cost of Generating Funds**
Product Costs
**c) Governance Costs**
Independent Examiners Fees
**9**
Legal & Professional Fees|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024/25**
**2023/24**
£
£
£
£
-
1,259
1,259
1,300
-
7,272
7,272
6,861
-
1,924
1,924
428
-
479
479
168
-
216,405
216,405
107,988
-
24,919
24,919
4,137
1,224
4,183
5,407
9,332
-
1,318
1,318
2,276
-
461
461
512
-
12,111
12,111
8,344
-
36,058
36,058
23,122
-
12,552
12,552
15,828
-
1,211
1,211
5,290
-
891,564
891,564
716,535
369
20
389
1,489
-
4,863
4,863
973
-
13,563
13,563
8,877
**1,592**
**1,230,162**
**1,231,754**
**913,459**
-
215,154
215,154
76,365
**-**
**215,154**
**215,154**
**76,365**
3,420
-
3,420
2,820
-
52,230
52,230
35,103
**3,420**
**52,230**
**55,650**
**37,923**| |---|---| 16 ## **JANGALA LTD** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025** ## **5. RESTRICTED FUNDS** ## **CURRENT FINANCIAL YEAR** |Core Fund
Deployments Fund
Fundraising Fund
Research & Development Fund
Support and M&E Fund|**Balance**
**Balance**
**01-Apr-24**
Income
Expenditure
Transfers
**31-Mar-25**
£
£
£
£
£
36,681
284,447
282,524
-
38,604
66,898
465,029
521,390
-
10,538
-
-
188,419
-
(188,419)
253,655
69,969
472,451
-
(148,827)
1,270
80,516
32,762
-
49,024
**358,505**
**899,960**
**1,497,545**
**-**
**(239,080)**| |---|---| ## **PREVIOUS FINANCIAL YEAR** |Core Fund
Deployments Fund
Fundraising Fund
Research & Development Fund
Support and M&E Fund|**Balance**
**Balance**
**01-Apr-23**
Income
Expenditure
Transfers
**31-Mar-24**
£
£
£
£
£
-
268,501
231,820
-
36,681
-
305,542
238,644
-
66,898
-
22,541
191,630
169,089
-
220,095
348,555
314,995
-
253,655
-
46,646
45,376
-
1,270
**220,095**
**991,785**
**1,022,465**
**169,089**
**358,505**| |---|---| The restricted funds are wholly represented by the charity's cash reserves and are to be expended as specified above. The restricted funds in deficit are classed as continued operations and funds will be replenished in the following financial year. ## **6. DESIGNATED FUNDS** The Charity held no designated funds during this or the previous financial year. 17 **(A COMPANY LIMITED BY GUARANTEE)** ## **JANGALA LTD** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025** ## **7. CASH AT BANK AND IN HAND** |Cash at Bank and in Hand|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Fund
Fund
**31-Mar-25**
**31-Mar-24**
£
£
**£**
**£**
78,788
407,979
486,767
828,406
**78,788**
**407,979**
**486,767**
**828,406**| |---|---| ## **8. DEBTORS AND PREPAYMENTS** |Sundry Debtors
VAT Recoverable|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Fund
Fund
**31-Mar-25**
**31-Mar-24**
£
£
**£**
**£**
-
814
814
-
-
-
-
47,881
**-**
**814**
**814**
**47,881**| |---|---| ## **9. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Deferred Income
Independent Examiners Fees
PAYE & N.I
Sundry Creditors
VAT Liability|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Fund
Fund
**31-Mar-25**
**31-Mar-24**
£
£
**£**
**£**
-
765,964
765,964
637,449
3,420
-
3,420
2,820
-
16,701
16,701
27,272
-
10,670
10,670
9,537
-
6,826
6,826
-
**3,420**
**800,160**
**803,580**
**677,078**| |---|---| ## **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-25**
**31-Mar-24**
£
£
£
£
-
-
-
-
75,368
(239,080)
(163,712)
340,221
-
-
-
-
**75,368**
**(239,080)**
**(163,712)**
**340,221**| |---|---| 18 **(A COMPANY LIMITED BY GUARANTEE)** ## **JANGALA LTD** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025** ## **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
Closing Funds at 31st March 2025
**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**
**Movement in Working Capital:**
(Increase) in Debtors
**8**
Increase in Creditors
**9**
**Net cash (used) in provided by operating activities**|**TOTAL**
**2024/25**
**£**
(503,933)
-
**(503,933)**
340,221
**(163,712)**
**TOTAL**
**2024/25**
£
(503,933)
-
-
(11,276)
47,068
126,503
**(341,639)**|**TOTAL**
**2023/24**
**£**
(34,865)
-
**(34,865)**
375,086
**340,221**
**TOTAL**
**2023/24**
£
(34,865)
-
-
(41,282)
(47,381)
651,070
**527,543**| |---|---|---| ## **14. 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. 19 **(A COMPANY LIMITED BY GUARANTEE)** ## **JANGALA LTD** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025** ## **15. 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**
**2024/25**
£
1,000,880
79,048
28,041
**1,107,970**
**TOTAL**
**2024/25**
17|**TOTAL**
**2023/24**
£
737,562
62,196
24,764
**824,523**
**TOTAL**
**2023/24**
17| |---|---|---| 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. Members of staff received emoluments over £60,000 (2023/24:None). ## **16. 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 (2023/24:None). ## **17. 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. ## **18. 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. ## **19. 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. 20 ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** Report to the trustees/ members of Jangala Ltd on the accounts for the year ended 31st March 2025 set out on pages 10 to 20. ## **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: 6th November 2025 21