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2024-12-31-accounts

NIDSG 2024 ANNUAL REPORT

*Photo: Play therapy with children in an NIDSG supported Psychological First Aid initiative following attacks in Mangu Plateau State

Our Motto: “Brighten the corner you’re in!”

1. Introduction:

1.1 About NIDSG

NIDSG (Nigerian IDP Diaspora Support Group) is a UK based in mental health & maternal and child health diaspora charity. It was originally set up to help internally displaced people (IDPs) an populations who are victims conflict in Nigeria. However, our work has now expanded into broader healthcare capacity building in mental health and maternal and child health across Nigeria. It was founded by Nigerians in diaspora and “Friends of NIDSG,” who were concerned about the plight of IDPs and poor health systems in Nigeria and felt a moral obligation to give back. We’re registered by the UK Charity Commission and by CAC in Nigeria. Our Trustees and volunteers are highly experienced doctors, nurses, psychologists and healthcare professionals, in UK, USA, Qatar, UAE, South Africa and Nigeria; offering their expertise at no cost and most people even pay their own travel costs. NIDSG focuses on two clinical areas and supports and supports two key populations:

Clinical Areas Populatons supported
•
Mental Health and Psycho-social support
(MHPSS)
•
Maternal and Child Health (MCH)
•
IDP communites and people in confict
areas, impacted by displacement and
trauma
•
People in medically underserved rural areas
across Nigeria, served by primary health
centres

1.2 NIDSG was founded in 2017

NIDSG was founded in 2017 and is led by our Chairman, Kevin Obi (seen below, speaking with King Charles III about the work of NIDSG). NISDG is registered by the UK Charity Commission and by CAC in Nigeria as “Diaspora IDP Support Initiative.” Our Trustees are listed in the appendix of this report.

NIDSG’s Chairman and founder, Kevin Obi, discussing NIDSG’s work with King Charles in 2023

1.3 Summary of Outcomes in 2024

An NIDSG led partnership with University of Abuja Teaching hospital were awarded a £50,000 grant and delivered a THET/UK Department of Health and Social Care [DoHSC] sponsored Primary Health Centre Worker Capacity building programme in NIDSG’s two clinical areas, covering 8 States [Oyo, Ogun, Ondo, Benue, Plateau, Yobe, Borno and Kaduna States] across Nigeria. The partnership delivered 3 in-person training workshops and 5 virtual seminars:

NIDSG delivered our annual Mental Health and MNCH interventions for IDP communities in October 2024

1.4 In memory of Prof Tally Tripp and Dr David Carling

Tally Tripp was the Dean of NIDSG s Therapeutic Arts Child ay Counselling Programme, and led the design and delivery of the training programme in 2021 and 2022. Tally was a renown expert with decades of experience in the eld of trauma treatment. She was an adjunct professor in the Graduate Art Therapy program at George Washington University, USA, where she founded and was Director of the Art Therapy Clinic for 14 years. Outside her formal career, Tally worked across Africa providing trauma- informed education and training in much needed crisis situations. In 2017, the International Society for the Study of Trauma and Dissociation (ISSTD) honoured her with a Fellow Award for outstanding contribution to the eld. Tally was the silver haired angel who came to our rescue when NIDSG was looking for someone to lead the Child Art Therapy programme. She was a highly valued colleague and dear friend, and brightened every corner she touched by helping so many people. Tally is dearly missed by all the NIDSG team and the people she helped in Nigeria. She wasa uni uely beautiful and loving soul whose spirit will be with us always. May her soul rest in peace.

NIDSG s work in child trauma has been renamed The Tally Tripp Child Trauma Programme

Dr and Mrs Carling, an English Doctor and missionary and his wife, are the inspiration behind NIDSG. They provided medical care and supported disadvantaged people in Nigeria and across Africa for over 60 years. This short Youtube interview tells a fascinating story about their remarkable life of sacrifice . In June 2022, Her Majesty Queen Elizabeth II, awarded both Dr & Mrs Carling Member of the Order of the British Empire (MBE), for services to health in

Dr & Mrs Carling receiving their MBE from Prince William

Africa. Dr Carling passed away on 14[th] February 2025 at the age of 92years. May he rest in peace.

1.4 Acknowledgements

NIDSG thanks our trustees, the MCH and MHPSS clinical teams, and the support team. This great work is only made possible by the talent, great effort and nancial contribution of these amazing individuals. We’d also like to express profound appreciation to our sponsors, SCIB & Co Nig td and NNPC Retail, who have provided steadfast support, covering our local costs for several years, as well as Mr & Mrs Onyemanem and other “Friends of NIDSG” who each make a generous contribution to the charity every year. NIDSG owes a huge debt of gratitude to our delivery partners, NEEM.

The NIDSG 2024 Mission and support Team

Foundation and University of Abuja Teaching Hospital and ux Terra eadership Foundation Our highest appreciation also goes to an and assistance and to THET (now GHP) UK and [DoHSC] for the grant funding for the primary healthcare capacity building programme in 2024.

Kevin Obi - Chair, NIDSG

1.5 Our Sponsors in 2024

1.6 Local Partners

2. What we Do

2.1 Maternal and Child Health Interventions

Nigeria has 2.41% of the world’s population, yet contributes the highest number - around 20% of all maternal deaths worldwide; the 3rd worst in the world after Chad and Sudan and Nigeria. The world average maternal mortality rate is 230 deaths per 100,00 live births, our nation’s average is 1,047 deaths per 100,000 live births 1,549 maternal deaths per 100,000 live births in conflict zones with signi cant populations of IDPs [Source: World Bank, UNFPA]. The rate of 835,030 under ve deaths is also amongst the highest in the world [UNICEF]

NIDSG’s maternal and child health interventions

NIDSG also trains frontline primary health workers [doctors, midwives, nurses, CHEWS] in Basic Emergency Obstetric and Newborn Care (BEmONC), e uipping them to manage medical emergencies during childbirth and thereby reducing maternal and neonatal deaths in childbirth.

2.2 Mental Health Interventions

Nigeria has a chronically and dangerously under-resourced mental health system. We have less than 300 psychiatrists and very few clinical psychologists, so there is an enormous gap in service provision across Nigeria. Since 2017 NIDSG has trained over 350 mental health and psychosocial support counsellors, from trauma impacted communities in almost all States in northern Nigeria and the middle belt and counsellors from several States in southern Nigeria including:

NIDSG trained MHPS Counsellors have won National awards for their work

NIDSG trains MHPSS lay Counsellors in 3 sub-specialties:

NIDSG’s work in the area of Mental Health Psycho-Social Support (MHPSS) for victims of trauma has been presented at highly respected international medical conferences;

3. Our Track record and Impact in mental health and maternal and child health in 2024

3.1 Mental Health Health and Psycho-Social Support (MHPSS) Counselling

Art Therapy and women only SGBV counselling workshops

CATT Training in Sept 2024

3.1.3 Case Study – Mental Health and Psychosocial Support in IDPs in rural health in 2024 In Oju in Benue State, an area that has seen recurring conflict, violence and killings from farmer-herder clashes, Dr. Dennis Ebonyi Ogbole, who attended NIDSG’s Adult MHPSS training, has been applying his learning in day-today patient care. Before the training, Dr. Ogbole focused solely on treating physical ailments. Now, he recognizes the deep emotional and psychological struggles faced by patients displaced by conflict. One case that stood out was a distressed man from an IDP camp who had lost everything. Beyond treating his physical ailments, Dr. Ogbole provided counseling and emotional support, which played a crucial role in the patient’s recovery. Since

completing the training, his newfound knowledge and skills have improved patient outcomes and inspired a shift in how trauma and mental health is addressed at his health facility.

3.1.4 Humanitarian Emergency Support Case Study.

NIDSG predominantly upskills and empowers people from; IDP and conflict impacted communities, Christian and Muslim faith groups, community organisations and local NGOs supporting trauma affected

Dr Chris Pwuna leading a PFA Team in Mangu, Plateau State

communities. However, following Mangu attacks in Plateau in January 2024, NIDSG called upon former MHPSS training participants in Plateau State to respond to a re uest for assistance from the Plateau State government. ed by one our course instructors, Dr Chris Piwuna, the team provided psychological rst aid (PFA) to trauma victims for several weeks.

3.1.5 MHPSS Impact Surveys

To assess impact, NIDSG undertook a survey of MHPSS training participants

PHC participants did pre and post training tests to demonstrated an increase in knowledge and were surveyed after 3 months

*2018 Study titled: “Identifying Mental Health and Psychosocial Support Needs Among Internally Displaced Persons in Maiduguri, Borno State, Nigeria.” Prepared by: Gede Foundation, Duke Global Health Institute, Catholic Relief Services George Washington University

3.2 Maternal and Child Health [MCH]

3.2.1 Maternal and Child Health Clinics in IDP Camps

NIDSG has provided free medical treatment and medicines to over 2000 pregnant women, babies and children in maternal and child health clinics in 7 IDP camps in FCT and in Nasarawa State: Wassa, Waru, Malaysia Gardens, Kuchingoro, Durumi [Area 1], Kogbaru IDP community. NIDSG also sent a container of healthcare relief items to an IDP camp in Bukuru in Plateau State and helped cholera outbreaks in two IDP camps. Finally NIDSG arranged local surgery for IDP gunshot victims in Plateau State.

3.2.2 Saving lives through follow-up medical treatment

Each year, NIDSG’s medical team often comes across critically ill women and children during our MCH missions in IDP camps. the NIDSG medical team comes across up to 5. We often stabilize the patients and provide in-hospital care with our partners University of Abuja Teaching Hospital and JUTH to provide life-saving follow-up medical care. The child in the top photograph suffered a deformity and hernia. The child in the bottom photograph received 1[st] & 2[nd] degree burns to 38% of his body, which had been made worse by being covering with infected mud. The child would have eventually died without NIDSG’s intervention.

Critically ill children requiring follow- medical treatment

3.2.3 Delivering Basic Emergency Obstetric and Newborn Care (BEmONC) – Train the Trainer

NIDSG has directly trained over 110 midwives, nurses, CHEWS, and facilitated “step down” BEmONC training to over 2149 primary health workers from primary health centres in Oyo, Ogun, Ondo, Benue, Plateau, Kaduna, Yobe and Borno States and FCT. Mrs. Adetoun Akor, who attended the BEmONC ToT, has transformed maternal healthcare in Kaduna State Primary healthcare board by e uipping over 500 frontline health workers across 23 GAs, to manage medical emergencies during childbirth, thereby contributing to reducing maternal and neonatal deaths in childbirth in Kaduna State.

NIDSG’s BEmONC Training

The funding provided by the UK government for this work important work is no longer available.

3.2.4 Saving ives in Primary Health Centres following BEmONC ToT Training

Midwife Iliya Aishatu at Katari Primary Health Care centre in Kachia GA, Kaduna State, attended the BEmONC training in Oct 2024. Recently, a patient in labour suffered a postpartum hemorrhage. Aishatu used the fundal uterus massage techni ue she learnt to save the mother’s life. Previously, still born babies were left to die, however Aishatu recently applied the newborn resuscitation techni ues learnt to successfully revive a baby. She has also “stepped down” this knowledge to her colleagues. Service delivery has been transformed due to Aishatu’s efforts. Since she attended the training, no maternal or neonatal deaths have occurred in Katari PHC but also

Iliya Aishatu stepping down her training at Katari PHC

3.2.5 Donations of Medical Equipment and Supplies

NIDSG delivered NGN20m of medical e uipment and supplies to UATH in 2024. To date NIDSG has donated circa NGN60m of medical supplies and e uipment to IPD camp clinics and UATH. The donations include blood pressure machines, baby monitors, digital thermometers, forceps, Gelhorn pessarys, over 500 surgical scrubs, rst aid kits, ultrasound latex probes, silicon vaginal models, cannulas, surgical masks and disinfectants, neonatal and adult manikins, and other items.

NIDSG’s NGN20m donation to set up a skills training lab in UATH

4. Driving Sustainability for BEmONC and MHPSS Counselling in 2024 via Communities of Practice (CoPs)

Continuous engagement and support after the initial training, is essential to delivering sustainable outcomes. In 2024, NIDSG enrolls all participants in our training in online Communities of Practice (CoP) for each of maternal and child health and mental health and psycho-social support, where they were provided with:

Remote lectures in perinatal mental health and new partograph being delivered to MHPSS and BEmONC CoPs

The full range of sustainability activities delivered in 2024 are outlined in the diagram below:

SUSTAINABILIT ACTIVITIES

5. Our Plans for 2025

Contact Kevin Obi: Tel: 447866679089 Email: nidsgcharityuk@gmail.com, kevinobi@hotmail.com

THE NIDSG TEAM

Clinical Leaders

Professor Rotimi Jaiyesimi is an award-winning consultant OBGYN. He NIDSG’s maternal and child health clinical leader in maternal and child health, and a Trustee of NIDSG. He graduated from UCH in in 1978 and in 1993, he became one of the rst Nigerians appointed as a consultant in obstetrics and gynaecology in the UK. He is based at the Nuffield Health Brentwood Hospitalis in UK. Prof Jaiyesimi received the UK Health Service Journal National Award for Innovation in 2014, University of Ibadan presented him with the ifetime Achievement Award in 2018. He also received the Nigerian Diaspora Merit Award for Medicine and Healthcare in 2023

Dr Wale Lagundoye - NHS Consultant psychiatrist since 2002 and is NIDSG’ mental health clinical leader in mental health and a Trustee of NIDSG. He was recently Clinical Director in the UK NHS in Sheffield and has over 35yrs experience as a clinician ,trainer ,medical manager and mental health advocate, including development of health policy and clinical guidelines. Dr agundoye earned a Bachelor of Medicine and Bachelor of Surgery degree (MBBS) from University of Ibadan in 1986 and is a co-founder of The retreat a privately owned mental health facility in Nigeria

Dr Morenike Alex-Okoh . Consultant in Public health with over 30 years of cognate experience. She is Chair of the NIDSG/NEEM/UATH Steering Committee and leader of NIDSG’s health systems strengthening programmes. Dr Alex Okoh retired as Director of Public Health at the Federal Ministry of Health, where she initiated and led the establishment of the National Mental Health Program to coordinate mental health interventions and services in Nigeria. She has served on various Technical Advisory Committees for Africa CDC and WHO, and earned a Bachelor of Medicine and Bachelor of Surgery degree (MBBS) from University of Benin in 1988.

Mental Health

Prof Chris Piwuna - Professor and Head of Department of Psychiatry at Jos University Teaching Hospital. He is NIDSG’s in-country mental health expert and an MHPSS instructor

Dr Zainab Imam – Formerly an NHS Consultant Psychiatrist, she is currently Division Chief of Women’s Mental Health Division for Sidra Medicine in Qatar. Dr Imam is an MHPSS volunteer instructor and specialist in Rehabilitation Psychiatry, Psychodynamic Psychotherapy. She also teaches Perinatal Psychiatry on the MCH training. She is a Fellow the Royal College of Psychiatrists

Dr Femi Adebajo – Consultant Psychiatrist in the UK National Health Service in Scotland and a member of the Royal College of Psychiatrists. Dr Adebajo is a volunteer instructor in the MHPPS clinical area and also responsible for the training curriculum

Dr Geoffrey Ijomah - Consultant Forensic Psychiatrist, with uali cations and a special interest in psychotherapy. Dr Ijomah leads NIDSG’s research monitoring and evaluation activities.

Lorette Dye is a Psychologist, Counsellor and Psychotherapist with training in Psychology, with specialization in Art Therapy and the effects of sexual and gender-based violence. She trains individuals as Arts Therapies Counsellors using art as a medium to counsel individuals or groups facing mental health challenges, and I have a passion is to make a difference by helping disadvantaged communities across Africa using my Art Therapy expertise.

Judy Nkechukwu - Registered Psychologist and Counsellor She has a degree in Psychology and Counselling, a Masters in Dramatherapy, a post graduate diploma in Clinical Supervision is EMDR accredited. She works with vulnerable children and is a clinical Supervisor to Psychotherapists in UK Judy is an MHPSS training faculty member and will contribute to establishing a supervision and mentoring regime.

Fiona Lovatt is an educator and ay Counsellor, with over 40 years experience of working with children in education. She has lived and worked with almajirai, displaced people, orphans, widows and vulnerable children, in education, health and enterprise, everywhere in Northern Nigeria, from Katsina to Maiduguri, Minna to okoja. During this period she has help 100s of people through trauma and out of poverty.

Maternal and Child Health

Dr Ify Anidi is a Consultant Paediatrician and specialist in emergency medicine veteran of numerous medical missions to the medically underserved countries, based in California, USA. She is an expert on (Helping Babies Survive (aap.org), which aims reduce infant mortality in resource-limited environments.

Dr Brigit Allagoa – is a Consultant Paediatrician and Neonatologist in Mid Yorkshire Hospitals NHS Trust, who will deliver the “reducing maternal and neonatal mortality in childbirth project.” Dr Allagoa is also a retired t Colonel in the British Army and received an International Security Assistance Force (ISAF) medal for her service in Helmand Province in Afghanistan. She recenty received a Zenith Global Health Award special recognition award in 2024

Adebola Aroboto UK registered Nurse, who works as a female genital mutilation (FGM) and perineal health specialist midwife in the UK National Health. She was awarded the best British Midwife of the Year in 2020 and won the NHS@70 Excellence Awards UK for outstanding Contribution to Midwifery. ‘Bola manages the MCH online community.

Management & Support

Mrs Tutu Asielue . A Business manager in the NHS. Formerly responsible for managing Service Operations across severe, complex and non-Psychotic services in Barnet NHS Trust Mental Health. Mrs Asielue is NIDSG’s Secretary General, responsible for adherence to all policies. She is also the Mental Health Programme Manager.

Mrs Hafsat Dagazau is the NIDSG Charity’s Maternal and child health programme manager. She is a graduate of University of Maiduguri and lives in UAE.

Mrs Chinyere Ugwu has worked as a Senior Executive in the UK for several decades. She supports the maternal and child health clinics, and manages the medicines and essentials supply chain.

Kevin Obi Is NIDSG’s Chairman and Founder and has overall management responsibility for all NIDSG’s activities.

Hafsat Mohammed is the NIDSG Programme Support Officer, based in Abuja

NIDSG (Nigerian IDP Diaspora Support Group) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 Em•k• Ene & Co Scanned With Scanner App Lite

NIGEAIAf4 IOP DIASPORA SUPPORT GROUP FINAIKIAL STATEMENTS FOR THE YEAR ENDED JI ￿cEmBER 20 Ststnent of Trustee< Responslblllties for the Flnanclal 5tstements Reptyt of the IndeFndènt Audltors Staternent of Financial Posltlon Statement of Flnanclal Perfom)ance Statement of CThanges In Equity io ststement of Cash Flows li Notes to the Finandal Ststements 12-15 IIPa8e Nif6G 1024IUL. F*x: 1191702111￿. R4 No.: 7171679 Scanned With Scanner App Lite

IIIGÈRIAN IDP DIASPORA SUPPORT GROUP FIPIANQAL STATEMENTS FOR THE YEAR ENOED JI DECEM•ER 201J. CORPQRATE INFORMATIOP4 NIDSG Is a VX b•sed charIta￿t 0f8anl￿t1on, re8lstoret 12, Ebitu Uklwe Street, Off Mike Akhigbe Way, Jabi Dlstrict Abula. NILSG Z024IiK' W No.: 1191702INW: W Ilo.: 7177679 Scanned With Scanner App Lite

RIIAIKML STATEMENTS FOR ThE YEAR ENDED X ￿EMBER XI fiEPORT OF TRUSYEES FOR ThE YEAR EP4DED JI DECEMBEI 2024 2024 NIOSG'S bU$￿t •rKI most imp•ctlul year to dat•. kty athle¥emw Delfvered a Primary Health Centre WtykerC•paclty b￿ldIn¥ InlV•tlw across 8 states in Ni8eda Worked In partnership wlth Urver51ty of Abu￿. Te•chln8 HoWtsI and P4eem Foundatlon to delrver 3 lTrperson tr￿nIng torkshops and severnl remote follow up seminar 8EmONC Train the trainer.. tralned 83 Nurses ar￿ Mithvlves In Baslc Emer8ew Obstetric and Newborn Care IBEMONCI, who in turn stepped do¥m- their tralnin8 to upsklll 633 frontllne prirnary health workers to rÈduce mother and baby deaths in childbirth in PHCS Delfvered MHPSS Counselling trainlng for 83 doctors, nurses and CHEWS to integrate mental health servlces in primary health centre5 and address the hu8e gap In Servi￿ provlsion. This work Is funded by Global Health Partnerships and the UK Department of Health and Social Welfare Delivered Mental Health and Maternaj and Child Health interventions tor IDP communlties Treated over f￿￿) for babies and pregnant women In 2 IDP c*nps In F IDuwml Camp and Malaysia Gardensl Provided life-saving treatrnent for 4 crrticzlty ill pre8nant women and chlldren In h05pltal treatment @ UATH Donated over £I0,c￿ of medical supplies to Universtty of Abuja TèHchlng Hospital and IDP Camp dlnics Tralned antj 5UPPOrted 25 Adult lay Trauma Counsellors and 15 specialist Chlld Art and Drama Therapy Traijmz Courksellors mostly from trauma Impatted IDP communitie5. This work is mostfy seFf-fiJnded by NIDSG's volunteers, by'Friends of NIDSG" and ts¥o local corporate sporwrs INNPC Retail and Scib & Col. The Trustee< present their rewt and the •￿Ilted financial 5tstements forth¢ year ended 31 DECEMBER 2024. PRINCIPAL ACTivmE5 NIDSG INi8ertan IDP Di35pora Support Groupl was started to help victims of conflict and intemal displaced people IIDPS) In Ni8erfja. It was founded by Nigerians In diaspora al￿ -friend5 of NIDSG", who were Con￿rned about the pli8ht of IDPS and felt a moral obligation to 8tve back. In 2023. our work e¥panded to primary health care svstem Strerwhenfj￿ in Ni8erla: NIDSG f¢XUSes on two cllnlcal arezs In Nl8eria.' Mental Heatth and Psycho-social 5UPPOrt IMHPSSI Matemal and Chlld Health IMCHI And supports key wjpulations in NiBerfa IDPS and people supporting communities imparted ty conflltt and traumatlc ebEnts. Na￿OnwI￿e primary health care capa¢rty buildin& working in collaboration wlth State and Federal hea￿h authorities focused maTrnty in medicalty undefserved rural ar 31pa8e 2024IUL" ￿ I￿. l19170vl￿.. No.: 7177679 Scanned With Scanner App Lite

NI6ERIAN IOP DIASPOIIA SUPPORT GROUP HNANaAL STATEMEKf5 FOR THE YEAR ENOED 31 DECEMBER 2024. REIIORT OF TrUSTtEY fC(rfmdl INCORPORATrON AND COMMENCEMENT OF •U51NESS The Group was re8iStered trtober 2020. by the Charity Cofflmlssion of England and Wales. NIDSG w•$ re8iMered 4 ￿a$pora IDP Support InIti•t￿t in NiAeri¥ on 12 October 2023 and ¢ommerKed 1Wr•tJ￿ Smmedlatety. STATE OF AFFAIRS In the o￿lOn of the Trustees. the state oftt G￿5 affalls Is ￿tI$l￿￿Ory. FIIW4UAL SUMMARY N05G (Nl8erfan IX•sporn ￿pPOrt6V0up) Property. Plant and Equlpment Net Current Assets Totsl Assets Z5X I1,21￿81 7,179.55 7&9.9) 7,179.55 Total Income Less Total Expenses Surplus/(Defldt) of In¢ome Lknr Expendltu S%13&￿ 27.179.77 ),985.9) 20,710.69 7.149.￿ 6.469.(8 TRUS7EES: The name5 of the dlrertots who have held office dUrfj￿ ￿ar and at the date of thls report are as follows: Kevln Obl Mrs Adetutu Asfelue Executlve Chairman Charity secretary EMKOYMENT pouaES NIDSG malnly works throu8h volunteers. Our volunteers a￿ hi8hty experienced dottors, nurses. psychologists and heafthcare professionals. In UK, USA, Qatar. UAE, South Africa and Nlgeria,. offerln8 their expertlse at no cost and most people even pay their own tra¥el costs. Group continues to maintaln effec￿Ve wmmunlcation wlth all employees who, subject to practical conslderatlon. are con5uked on and Involved In deasions that affert thdr currentJobs or futur¥s prospects. Itls the Poll￿ of the Group to eradicate or minimize the exposure of rts employees. customers or the publlc to unnecessary or unacceptable health or safety risks in the course of rts operations. AUDITOR Erneka Ene& Co. was appdntedAudltor in accordancewlthsectlon 357121 of thecompanles and Allled Matters Art, 199J. having indicated thelr willingness wlll continue In as the GroLtrf5 Audltor. Scanned With Scanner App Lite

AMIKIAL STA7EMEP4T FOR ThE YEAR EPIDED JI DECEMIIER 1014. STAYEMENT OFTAU5TEES' RE5POP451wullES FOA THE YIAR ENDED )1" DECfMBell 2024. Tl Trustees¥cept re¥)onslbfjlMy for the prep•ratton andfalf present•ti¢>ngf theflnancl•lstatemems thkh c(wnprfse of the statem¢nt of flnancial posltion. st•t•nent of financial perfomiance, statement alc•sh fim. a¢a￿pInvI￿l notes, finandal summary as set ovt on paBe$ 8 to 15 In •ccordance wlth countitw pdldes detenb1th￿ by the Trustees and In the manner requlred by the Compantes and Ali•d M•ttws Act of Nefl• The Tn￿te￿fvrther accept reSpon￿bIlIty ft>r malntalnln8adequ•te accountI￿reCordS a5 required by the Cornp•nles ¥n(l Allled Matters Act of Ni8eda and to malntaln. In Ilne wlth Intemational best •thces. suth Intemal controls as the Trustees detern71ne5 Is neCt￿ry to enable the preparatlon folr wesentatlon of the ftnanclzl ststements ihat are free from marial misstatement whether to fraud or error. The Trustees made an assèssment of the Gr￿p,5 abilétyto continue as a 8olng coTrKern and havè no reason to bel￿ Group will not remaln ? golng concem In the year ahead. Sl8ned on behaff of the Trusttts. by.. The Execudw Chalrn?a Ilftrfj2024IUL' W Nts.. 11917021PW4 W lth).: 7177fj79 Scanned With Scanner App Lite

RC002684IKI Surte 87 Alph8cell Plaza. Pbl 12. EIMIU Ukwe Stree( Jabi Di$tnd, FCT- Abu T•l'. +234101803 3784 308 W•b•ll•: wweeconiulltng c(xn.r4J E4Tr•11: Inlo@eeconsuthng cun.ng gn8ol&mek8@yahco c4)m EMEKA ENÈ & Co. C-h4ifii'ri'd ..IiiL)uiilJiils & L LiIisuliaIiis 1140EPENDENf Allmfts. REPORTTO ThE MEMOERS OF THE NIGEIIIAN IDP 5UPP¢)ftTGROUP W• h•¥• Mted the attornpanytr flnanclal statements of The Nigerlan IOP Svppon Group whlth rtynwlses the St•ten￿nts of financJal posftlon ¥$ at 31 December 2024. Ihe statement of flnandal perfmlno, st•tement of dwtvdes In equ￿. 5tatem*nt of cash IlovA for the year then ended, summary of $18nffit3nt •ccountlw polkles other explan•tory Inforniat￿)n set ovt on paoe$ 12 t 15. Jr oplnlon. tr￿finandar statements present faldy. in all material ￿pects. thèffinandal positlon of ￿lD￿lI4￿8elfjan IDP SUp￿rt Gr(MJpl as at 31 December 2024 and the finanoal perfomiance and cash Ilow for the year then ended In accordance ￿th the Intemational Flnancial Reporting Standards, Compante5 and Allled Matters Att CAP C20 LFN 2IJ)4 and the Finana31 Reportln8 Counol of Nlgtrta Act No 6,2011. We conducted our audit in accordance wfjth Inttmational Standards on Autliting IISAS). Our responsibilities under those standards are fvrthef described in the a(Jditors' responsibilities for the Audlt of the Finanrial Statements sertion of OLtr report. We a￿ independent of the organlsafjon In accordance wlth the requirements of the Institute of Chartered Accountants of NIge￿a Professfjonal Code of Conduct IICAN Code) and other independent requirements applicable to perfom)in8 audits In Nlgeria. The ICAN Code 15 con515tent with the International Ethics Standard5 Board for Accountants Code of Ethics for Professional Accountants. We believe that the avdit ewdence we have obtained 15 sufficlent and approprrate to provlde a basis for our opinTrtin. Trust8e< R¢sponslbJllty The Trustee5 are responsible for the preparation of these firtrantial statements in accordance wlth accounting policies as set out on pages 12 to 15 and in the manner required by the Companles and Allied Matters Act of 14i8erla. fordetemiiningthe acceptabillty of the basss of 3¢￿ntIn& arKI br s Intemal control as the TnJstee5 determine is necessary to enable the preparatlon of finandal statements that are free from material M￿statement. Whetherth￿ to fraud or error. 2024IUL' W Xty: i￿1702￿￿￿￿' Res No.: n77679 Scanned With Scanner App Lite

r•Spon￿l￿¥ ts tt •n Onlon M these nnanda stements ￿$¢d on •udtt. W• ¢rthted our •udlt Ir6 •c¢ordar¢e wfth Intern•tfjonal Stsnd•rd5 on Audlting. Those 5tand•rds requlre that we comply wlth ethkal requlrements •rKI pl•n and pertom) the audlt to obt4n rea50n•blé asswance about wlther the fin•nd•l staternents are free from materlal mlsstatement. An ludlt Involves performi￿ procedures to obtain audit ewldence about the aM￿ntS and dlsdosures In the financlal statements. The procedures selected depend on the auditorfs ludgement, Including essment of the rlsks of material rnrsstatement of the financial statements, whether due to fraud or error. In makln8those rfsk assessments. the auditorconsidefs internal controls ￿leVant to tht enttvs preparatlon of the financial statements thai 8lves a tnje and falr view to desi8n audlt procedures that are appropriate In the clrcumstances, but not for the purpose of expressin8 an oplnlon on the effertheness of the enti￿5 intemal control. An audit also includes evaluating the approprlateness of accountlng pollcles used and the rea50nablene&s of accountirrf estimates made by the Trustees. as we51 a5 ev•luatln8 the overall presentstlon of the financial statsmÈnts. We belleve that the audlt eyldence we have obtsined Is 5uffident and approprlate to provlde a basls for our audit oplnion. R•port on Other L4al and Regulotryy Aequlrements Compllance wlth the Requ1￿Ments of Sche(lule 6 of the Companies and Allied Marters Att of Nigeria. In our oplnlon. proper book5 of attounts have been kept by the or8anizatton, as far a$ 6t appears frorn our exarninatlon of those books and the or8anization's statement of finarKlal position and statement of flnand•l performantt agree with the bwks of account. FRC/ 2016 1 ICAN / tXXXX Emeka Ene & Cth ICharter¢d A¢rountrntsl ABUJA- NIGERIA , 2025. 71Pai¢ 2024lUL. W tkn.. 1M702ft*￿.' W Pkn.: 7177679 Scanned With Scanner App Lite

NIOSG IP4•rtm IOP l¥•worn Support Gn)upl STATEMENT OF FINA14aAL posmoN AS AT31$y￿cE￿II2O24 P4ot• 2024 2023 Property. plant •r)d i I554.69 1554.69 Cash and Cash equlv R•olv•bles 8.763.83 3,737.21 2,450.% 3.442.34 IL214.81 7,179.55 13,769.Y) 7.179.55 Tot•1 asset Accumulated fund CuYv•nt Ilabllltl•s Payables ffered IrKome Totsl egulty lo.￿8? 1737.21 245.10 1637.53 3.44134 13.769.50 7.179.55 The flnandal statements were approved by the PA)ard ofTNstees on............... and signed on its behalf by: The ExeartlTn Chalnn The notes on pages 12to 15 fomis Inte8ral part of this financial 5tstements. 8IPage 21N1￿. ￿ PIX: IJ91rn1W. 11.: 7177679 Scanned With Scanner App Lite

STATE￿NI OF FINANCIAL PERFORM114CE FOR IUR ENDED 31ST OECEk•ER X124 Mt)t¢ 56 27.179. 4167&13 20,710.69 15,459.43 6.469.(8 L•ss p￿•￿ •M•UJtI￿ rost &X8.77 vplwl{D•lkltl 6,469.C6 Thi notes on p¥•5 12 to 15f0M￿ Inteyal pwt ofthls flnandal statements. 91Page Scanned With Scanner App Lite

NIDSG INltrrl•n IDP 01•spoTr Support Gmupl STATEMENT OF CHANGE IN EQUITY FOR ThE YEAR ENDED 3tst DECEMBER 2024 Ac￿my1￿ted Fund Total Eq¥Jlty Deftdt &•l•nce 45 •t tst January 2023 SurplusllDefldtl for the year al￿ as at 3tst December 2023 2.731.87 6,469. 3.rJ7.21 2.73L87 6,469.(fj 3,737.21 Balance as at 1st January 2024 SurplusllDeficitl forthe year B•l•nce •% •t 31rt Dffefflber 2024 3.737.21 7.149.66 .88&87 3,737.21 7,149.66 10.846.87 IOIPa8e MIO* 2024IUL. Nty.. 1191702114yla". ￿.: 7177679 Scanned With Scanner App Lite

STATEMENT OF CASH FLOW FOR THE YEAR ENDED DECEM8EA 31, 1024. 2024 2023 rplus/ldeficltl dJustnnt: Nots 7,149.66 6,469.c8 277.34 &427.(Ll 6,469.(tyJ Chknles In Workln8 Caplt•l IlrcTeasellDecre4e In Inventory IDefJeasel/lncrease In Receivable IDetre•5elnficre•se in Payayble Interest lftcome NetC45h flows Irom operating artivtties 245.10 &672.10 6,469.C6 C4SHFLOWS FROM INVEsnNG AcnvinES Acquisition of Property. Plant and Equipment Inte￿5t on Investment Net cash absorbed/provided -3.83Z.03 .3.83103 CASHFLOWS FROM FINANCING ACTIVITIES Deficit 2022 Exchan8e difference Net cash absorbed/provided 1731.87 186.55 186.55 1731.87 Net Incfeaselldecreasel in cash and cash Cash and cash equivalent as at 1st January Impairment Cash and ¢ash equl¥alent as at 31st De￿rnber 5,02&62 3.737.21 3.737.21 8.76183 3,rJ7.21 The notes on pages 12 to 15 forms integral part of this finanoal statements. IIIPa8e piir6G 2014IUK'. Rrf Nfy.. 1191702INW•.' W ND.: 7177679 Scanned With Scanner App Lite

NIGERIAN IDP DIASPOIIA SUPPORT GROUP RNANCIAI STATEMENTS FOR THE YEAR ENDED 31 DECEMBEII 2024. r4otss t• th• Fln•nd•l St•t•rn•nts th• ￿•r •nd•d 31 IIK•mb•r 2024. GENERAL INFORMATlChY A•ptyrtln¢ Enilty The 15 4 UK based Ch•dt•ble ory•nlsatlons that bs re8lstered wlth the Charity Commlsslon and 4pprobpd rncrynlsed by HM Revenue and Cu5tom5. Therefore. tt does not pay tax on donatk •rd irant In¢orne, since and yins if this is used for charitable purpose51"ch•ritable exwndlturel. STATEMENT OF sIGP41FICAP￿ ACCOUNTING poiiaE5 The following are the s￿nIfICant accounting policies, which have been adopted by the F(￿ndItiOn. l.GeneTrl 1.1. Basls of prepaTrt5on The financlal statements are p￿sented in UK pound sterling. The Financial statements of the Group are prepared under the modified cash basis convention, and in accordance with 8enerally accepted accounting princip￿$. No adjustments have been made to reflect the impact on the finantial statements of specif price changes or changes in the general level of pr4ces. 1.2 Cash and Cash Equfvalents Cash and cash equivalents are defined as cash in hand. dernand deposits and short-term highly liquid investment, readily convertibfe to known amounts of cash. and subject to insignificant risk of changes in value. 1.3 Non-current Assets Depreciation is provided to write off the cost of the assets in equal annual instalments over their estimated useful lives at the followin8 annual rate5. Computer Equipment Office Equipment Furniture Motor Vehicles Leasehold property Freehold property IBuilding) 3 years 5years 10 years 10 years Over the life of the lease 30 years 1.4 Recelvables Bad debts are written off and specific provisions are made for debts considered doubtful of recovery as need arise. 1.5 Payables PayabFes are dixlosed at their book values. 121Pa8e NIDSG 2024IUK: r4).: 1191702IMw￿. *.: 7177679 Scanned With Scanner App Lite

NIGERIAN IDP DIASPORA SUPPORT GROUP FINANCIAL STATEMENTS FOR THE YeAR ENDED 31 DECEMBER 2024. STATEMENT OF SIGNIFICANT ACCOUNTING POUES coNr'D 1.6 Tu•tlon The Nlgerlan IDP Diaspora Support Group is a nonovernmental organisation Involved in PrO￿$￿n of provIs￿)n ol medical aKI, relief and assistance to disadvantaged people in Nigeria •nd West Africa. As such. Its income is exempted (except cornrnerclal actrvrliesl from income Tax under 5e¢tlon 23 of the Companies Income Tax Act ICITAI CAP 60 LFN, as amended till date. 1.7 I￿lme Income from donorfunds is recognlsed In the statements of ffnancial artlvltles only when there 5$ certainty that all the conditlons for receipt of the fund5 have been complied with. and that the relevant expendlture whlch is expected to follow ha5 been incurred and charBed to the statement of financial èLtivities. Interest income Is recognised on cash basts. 1.8 E¥pendltur• R•coBnltSon Expenses irTrcurred in carrying out the Projects and other artknties of the Eroup are recognlsed in the statement of financial actNf(les durin8 the perlod in which they are incurred. 1.9 Cash Flow Statm•nt The cash flow statement has been prepared Ltsln8 thè Indlrect method. 131Pa8e t4C6G 2Q24IUL. P40.: 1191702IWM'. W Ik).: 7177679 Scanned With Scanner App Lite

NIGERIAN IDP DIASPORA SUPPORT GROUP HNANCIAL STATEMENTS FOIt THE YEAR ENDED 31 DECEMBER 2024. I Piwrty. Pl•nt Equiprnent Schedule 2024 Fumikni• Ind Flttl A5 •t lstJ•nuwv nni the year As at 31st Decemb•r DEpTtclatlon As •t ￿t J•nuary (harye As at 3tst De¢ember Net Bvokvalue As •t 31st ￿￿ffttser A$4t lstJanu•ry CoffwthrÉqulprr•rf Totsi 3.831.(8 3.832.03 3,832.1 3.832 03 L277.34 1,277.34 12n.34 L277.34 1554.f 2 Cash and &sh •wS¥alert Cash at hand Bank balan 8,763.83 8,763.83 3,737.21 3,737.21 3 knmul*ed furrfl As at Istjonuary Surplus/lOefS£itl forthe year 3.737.21 7.149. 10,886.87 I73L87 6.469.LB 3.737.21 141poge 2024IUL' R4 Mty.. 1191fJ21Nlyrt3.' W 140.: 7177679 Scanned With Scanner App Lite

NIGERIAN IDP DIASPORA SUPPOR7 GROUP FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024. NOIE TO ThE FINANCIAi STATEMENTCONTD 4 P•¥•rw; Gw ThETlvestdrtd fu￿) Total 8rant Int•rnFon•l IM)m• 8eneflt In klndslfllghtsiexpertsl tk)natlons fnjm thends NIDSG" Other Total intematlonal Inc¢ffl 47 470.0) 10,876.91 7.365.44 4.f.12 313.30 242.35 Sponsorship from NNPC Retall Ltd and Sclb & Co Nl8eda Lt rk>natlons from friends NIDSG. Total local Incomè 4Xtl. 742.18 6,WJ.OJ 8 937.42 135.56 5 Pmle¢texe¢utFon c05t Project implementatioft Projett mana8ement Tran5POrtation 23,346.42 7.335.28 11.994.43 42,676.13 6 Expendlture International travellexpense Training of lay mental tralma counsello General admin expense Pre8nant women and babies dinlcs Legal fee/tax relief ALtdit fee DepredztFon Bank thar8ed I,W.41 1.492.83 3.Z89.S5 10.676.91 5,444.Q) 3.tKJ4.￿J 826.27 359.51 245.10 1,277.34 14.35 8.3(YJ.77 20.710.69 7 Payths Audit fee 245.10 245.10 8 Recelwables NNPC 2.450.98 3.442.34 151PaÉe 141C6G 2Q4IUL' W No.: U9l7QVNW￿'. Rry 14).: 7171679 Scanned With Scanner App Lite

NIDSG (Nigerian IDP Diaspora Support Group) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 Em•k• Ene & Co Scanned With Scanner App Lite

NIGEAIAf4 IOP DIASPORA SUPPORT GROUP FINAIKIAL STATEMENTS FOR THE YEAR ENDED JI ￿cEmBER 20 Ststnent of Trustee< Responslblllties for the Flnanclal 5tstements Reptyt of the IndeFndènt Audltors Staternent of Financial Posltlon Statement of Flnanclal Perfom)ance Statement of CThanges In Equity io ststement of Cash Flows li Notes to the Finandal Ststements 12-15 IIPa8e Nif6G 1024IUL. F*x: 1191702111￿. R4 No.: 7171679 Scanned With Scanner App Lite

IIIGÈRIAN IDP DIASPORA SUPPORT GROUP FIPIANQAL STATEMENTS FOR THE YEAR ENOED JI DECEM•ER 201J. CORPQRATE INFORMATIOP4 NIDSG Is a VX b•sed charIta￿t 0f8anl￿t1on, re8lstoret 12, Ebitu Uklwe Street, Off Mike Akhigbe Way, Jabi Dlstrict Abula. NILSG Z024IiK' W No.: 1191702INW: W Ilo.: 7177679 Scanned With Scanner App Lite

RIIAIKML STATEMENTS FOR ThE YEAR ENDED X ￿EMBER XI fiEPORT OF TRUSYEES FOR ThE YEAR EP4DED JI DECEMBEI 2024 2024 NIOSG'S bU$￿t •rKI most imp•ctlul year to dat•. kty athle¥emw Delfvered a Primary Health Centre WtykerC•paclty b￿ldIn¥ InlV•tlw across 8 states in Ni8eda Worked In partnership wlth Urver51ty of Abu￿. Te•chln8 HoWtsI and P4eem Foundatlon to delrver 3 lTrperson tr￿nIng torkshops and severnl remote follow up seminar 8EmONC Train the trainer.. tralned 83 Nurses ar￿ Mithvlves In Baslc Emer8ew Obstetric and Newborn Care IBEMONCI, who in turn stepped do¥m- their tralnin8 to upsklll 633 frontllne prirnary health workers to rÈduce mother and baby deaths in childbirth in PHCS Delfvered MHPSS Counselling trainlng for 83 doctors, nurses and CHEWS to integrate mental health servlces in primary health centre5 and address the hu8e gap In Servi￿ provlsion. This work Is funded by Global Health Partnerships and the UK Department of Health and Social Welfare Delivered Mental Health and Maternaj and Child Health interventions tor IDP communlties Treated over f￿￿) for babies and pregnant women In 2 IDP c*nps In F IDuwml Camp and Malaysia Gardensl Provided life-saving treatrnent for 4 crrticzlty ill pre8nant women and chlldren In h05pltal treatment @ UATH Donated over £I0,c￿ of medical supplies to Universtty of Abuja TèHchlng Hospital and IDP Camp dlnics Tralned antj 5UPPOrted 25 Adult lay Trauma Counsellors and 15 specialist Chlld Art and Drama Therapy Traijmz Courksellors mostly from trauma Impatted IDP communitie5. This work is mostfy seFf-fiJnded by NIDSG's volunteers, by'Friends of NIDSG" and ts¥o local corporate sporwrs INNPC Retail and Scib & Col. The Trustee< present their rewt and the •￿Ilted financial 5tstements forth¢ year ended 31 DECEMBER 2024. PRINCIPAL ACTivmE5 NIDSG INi8ertan IDP Di35pora Support Groupl was started to help victims of conflict and intemal displaced people IIDPS) In Ni8erfja. It was founded by Nigerians In diaspora al￿ -friend5 of NIDSG", who were Con￿rned about the pli8ht of IDPS and felt a moral obligation to 8tve back. In 2023. our work e¥panded to primary health care svstem Strerwhenfj￿ in Ni8erla: NIDSG f¢XUSes on two cllnlcal arezs In Nl8eria.' Mental Heatth and Psycho-social 5UPPOrt IMHPSSI Matemal and Chlld Health IMCHI And supports key wjpulations in NiBerfa IDPS and people supporting communities imparted ty conflltt and traumatlc ebEnts. Na￿OnwI￿e primary health care capa¢rty buildin& working in collaboration wlth State and Federal hea￿h authorities focused maTrnty in medicalty undefserved rural ar 31pa8e 2024IUL" ￿ I￿. l19170vl￿.. No.: 7177679 Scanned With Scanner App Lite

NI6ERIAN IOP DIASPOIIA SUPPORT GROUP HNANaAL STATEMEKf5 FOR THE YEAR ENOED 31 DECEMBER 2024. REIIORT OF TrUSTtEY fC(rfmdl INCORPORATrON AND COMMENCEMENT OF •U51NESS The Group was re8iStered trtober 2020. by the Charity Cofflmlssion of England and Wales. NIDSG w•$ re8iMered 4 ￿a$pora IDP Support InIti•t￿t in NiAeri¥ on 12 October 2023 and ¢ommerKed 1Wr•tJ￿ Smmedlatety. STATE OF AFFAIRS In the o￿lOn of the Trustees. the state oftt G￿5 affalls Is ￿tI$l￿￿Ory. FIIW4UAL SUMMARY N05G (Nl8erfan IX•sporn ￿pPOrt6V0up) Property. Plant and Equlpment Net Current Assets Totsl Assets Z5X I1,21￿81 7,179.55 7&9.9) 7,179.55 Total Income Less Total Expenses Surplus/(Defldt) of In¢ome Lknr Expendltu S%13&￿ 27.179.77 ),985.9) 20,710.69 7.149.￿ 6.469.(8 TRUS7EES: The name5 of the dlrertots who have held office dUrfj￿ ￿ar and at the date of thls report are as follows: Kevln Obl Mrs Adetutu Asfelue Executlve Chairman Charity secretary EMKOYMENT pouaES NIDSG malnly works throu8h volunteers. Our volunteers a￿ hi8hty experienced dottors, nurses. psychologists and heafthcare professionals. In UK, USA, Qatar. UAE, South Africa and Nlgeria,. offerln8 their expertlse at no cost and most people even pay their own tra¥el costs. Group continues to maintaln effec￿Ve wmmunlcation wlth all employees who, subject to practical conslderatlon. are con5uked on and Involved In deasions that affert thdr currentJobs or futur¥s prospects. Itls the Poll￿ of the Group to eradicate or minimize the exposure of rts employees. customers or the publlc to unnecessary or unacceptable health or safety risks in the course of rts operations. AUDITOR Erneka Ene& Co. was appdntedAudltor in accordancewlthsectlon 357121 of thecompanles and Allled Matters Art, 199J. having indicated thelr willingness wlll continue In as the GroLtrf5 Audltor. Scanned With Scanner App Lite

AMIKIAL STA7EMEP4T FOR ThE YEAR EPIDED JI DECEMIIER 1014. STAYEMENT OFTAU5TEES' RE5POP451wullES FOA THE YIAR ENDED )1" DECfMBell 2024. Tl Trustees¥cept re¥)onslbfjlMy for the prep•ratton andfalf present•ti¢>ngf theflnancl•lstatemems thkh c(wnprfse of the statem¢nt of flnancial posltion. st•t•nent of financial perfomiance, statement alc•sh fim. a¢a￿pInvI￿l notes, finandal summary as set ovt on paBe$ 8 to 15 In •ccordance wlth countitw pdldes detenb1th￿ by the Trustees and In the manner requlred by the Compantes and Ali•d M•ttws Act of Nefl• The Tn￿te￿fvrther accept reSpon￿bIlIty ft>r malntalnln8adequ•te accountI￿reCordS a5 required by the Cornp•nles ¥n(l Allled Matters Act of Ni8eda and to malntaln. In Ilne wlth Intemational best •thces. suth Intemal controls as the Trustees detern71ne5 Is neCt￿ry to enable the preparatlon folr wesentatlon of the ftnanclzl ststements ihat are free from marial misstatement whether to fraud or error. The Trustees made an assèssment of the Gr￿p,5 abilétyto continue as a 8olng coTrKern and havè no reason to bel￿ Group will not remaln ? golng concem In the year ahead. Sl8ned on behaff of the Trusttts. by.. The Execudw Chalrn?a Ilftrfj2024IUL' W Nts.. 11917021PW4 W lth).: 7177fj79 Scanned With Scanner App Lite

RC002684IKI Surte 87 Alph8cell Plaza. Pbl 12. EIMIU Ukwe Stree( Jabi Di$tnd, FCT- Abu T•l'. +234101803 3784 308 W•b•ll•: wweeconiulltng c(xn.r4J E4Tr•11: Inlo@eeconsuthng cun.ng gn8ol&mek8@yahco c4)m EMEKA ENÈ & Co. C-h4ifii'ri'd ..IiiL)uiilJiils & L LiIisuliaIiis 1140EPENDENf Allmfts. REPORTTO ThE MEMOERS OF THE NIGEIIIAN IDP 5UPP¢)ftTGROUP W• h•¥• Mted the attornpanytr flnanclal statements of The Nigerlan IOP Svppon Group whlth rtynwlses the St•ten￿nts of financJal posftlon ¥$ at 31 December 2024. Ihe statement of flnandal perfmlno, st•tement of dwtvdes In equ￿. 5tatem*nt of cash IlovA for the year then ended, summary of $18nffit3nt •ccountlw polkles other explan•tory Inforniat￿)n set ovt on paoe$ 12 t 15. Jr oplnlon. tr￿finandar statements present faldy. in all material ￿pects. thèffinandal positlon of ￿lD￿lI4￿8elfjan IDP SUp￿rt Gr(MJpl as at 31 December 2024 and the finanoal perfomiance and cash Ilow for the year then ended In accordance ￿th the Intemational Flnancial Reporting Standards, Compante5 and Allled Matters Att CAP C20 LFN 2IJ)4 and the Finana31 Reportln8 Counol of Nlgtrta Act No 6,2011. We conducted our audit in accordance wfjth Inttmational Standards on Autliting IISAS). Our responsibilities under those standards are fvrthef described in the a(Jditors' responsibilities for the Audlt of the Finanrial Statements sertion of OLtr report. We a￿ independent of the organlsafjon In accordance wlth the requirements of the Institute of Chartered Accountants of NIge￿a Professfjonal Code of Conduct IICAN Code) and other independent requirements applicable to perfom)in8 audits In Nlgeria. The ICAN Code 15 con515tent with the International Ethics Standard5 Board for Accountants Code of Ethics for Professional Accountants. We believe that the avdit ewdence we have obtained 15 sufficlent and approprrate to provlde a basis for our opinTrtin. Trust8e< R¢sponslbJllty The Trustee5 are responsible for the preparation of these firtrantial statements in accordance wlth accounting policies as set out on pages 12 to 15 and in the manner required by the Companles and Allied Matters Act of 14i8erla. fordetemiiningthe acceptabillty of the basss of 3¢￿ntIn& arKI br s Intemal control as the TnJstee5 determine is necessary to enable the preparatlon of finandal statements that are free from material M￿statement. Whetherth￿ to fraud or error. 2024IUL' W Xty: i￿1702￿￿￿￿' Res No.: n77679 Scanned With Scanner App Lite

r•Spon￿l￿¥ ts tt •n Onlon M these nnanda stements ￿$¢d on •udtt. W• ¢rthted our •udlt Ir6 •c¢ordar¢e wfth Intern•tfjonal Stsnd•rd5 on Audlting. Those 5tand•rds requlre that we comply wlth ethkal requlrements •rKI pl•n and pertom) the audlt to obt4n rea50n•blé asswance about wlther the fin•nd•l staternents are free from materlal mlsstatement. An ludlt Involves performi￿ procedures to obtain audit ewldence about the aM￿ntS and dlsdosures In the financlal statements. The procedures selected depend on the auditorfs ludgement, Including essment of the rlsks of material rnrsstatement of the financial statements, whether due to fraud or error. In makln8those rfsk assessments. the auditorconsidefs internal controls ￿leVant to tht enttvs preparatlon of the financial statements thai 8lves a tnje and falr view to desi8n audlt procedures that are appropriate In the clrcumstances, but not for the purpose of expressin8 an oplnlon on the effertheness of the enti￿5 intemal control. An audit also includes evaluating the approprlateness of accountlng pollcles used and the rea50nablene&s of accountirrf estimates made by the Trustees. as we51 a5 ev•luatln8 the overall presentstlon of the financial statsmÈnts. We belleve that the audlt eyldence we have obtsined Is 5uffident and approprlate to provlde a basls for our audit oplnion. R•port on Other L4al and Regulotryy Aequlrements Compllance wlth the Requ1￿Ments of Sche(lule 6 of the Companies and Allied Marters Att of Nigeria. In our oplnlon. proper book5 of attounts have been kept by the or8anizatton, as far a$ 6t appears frorn our exarninatlon of those books and the or8anization's statement of finarKlal position and statement of flnand•l performantt agree with the bwks of account. FRC/ 2016 1 ICAN / tXXXX Emeka Ene & Cth ICharter¢d A¢rountrntsl ABUJA- NIGERIA , 2025. 71Pai¢ 2024lUL. W tkn.. 1M702ft*￿.' W Pkn.: 7177679 Scanned With Scanner App Lite

NIOSG IP4•rtm IOP l¥•worn Support Gn)upl STATEMENT OF FINA14aAL posmoN AS AT31$y￿cE￿II2O24 P4ot• 2024 2023 Property. plant •r)d i I554.69 1554.69 Cash and Cash equlv R•olv•bles 8.763.83 3,737.21 2,450.% 3.442.34 IL214.81 7,179.55 13,769.Y) 7.179.55 Tot•1 asset Accumulated fund CuYv•nt Ilabllltl•s Payables ffered IrKome Totsl egulty lo.￿8? 1737.21 245.10 1637.53 3.44134 13.769.50 7.179.55 The flnandal statements were approved by the PA)ard ofTNstees on............... and signed on its behalf by: The ExeartlTn Chalnn The notes on pages 12to 15 fomis Inte8ral part of this financial 5tstements. 8IPage 21N1￿. ￿ PIX: IJ91rn1W. 11.: 7177679 Scanned With Scanner App Lite

STATE￿NI OF FINANCIAL PERFORM114CE FOR IUR ENDED 31ST OECEk•ER X124 Mt)t¢ 56 27.179. 4167&13 20,710.69 15,459.43 6.469.(8 L•ss p￿•￿ •M•UJtI￿ rost &X8.77 vplwl{D•lkltl 6,469.C6 Thi notes on p¥•5 12 to 15f0M￿ Inteyal pwt ofthls flnandal statements. 91Page Scanned With Scanner App Lite

NIDSG INltrrl•n IDP 01•spoTr Support Gmupl STATEMENT OF CHANGE IN EQUITY FOR ThE YEAR ENDED 3tst DECEMBER 2024 Ac￿my1￿ted Fund Total Eq¥Jlty Deftdt &•l•nce 45 •t tst January 2023 SurplusllDefldtl for the year al￿ as at 3tst December 2023 2.731.87 6,469. 3.rJ7.21 2.73L87 6,469.(fj 3,737.21 Balance as at 1st January 2024 SurplusllDeficitl forthe year B•l•nce •% •t 31rt Dffefflber 2024 3.737.21 7.149.66 .88&87 3,737.21 7,149.66 10.846.87 IOIPa8e MIO* 2024IUL. Nty.. 1191702114yla". ￿.: 7177679 Scanned With Scanner App Lite

STATEMENT OF CASH FLOW FOR THE YEAR ENDED DECEM8EA 31, 1024. 2024 2023 rplus/ldeficltl dJustnnt: Nots 7,149.66 6,469.c8 277.34 &427.(Ll 6,469.(tyJ Chknles In Workln8 Caplt•l IlrcTeasellDecre4e In Inventory IDefJeasel/lncrease In Receivable IDetre•5elnficre•se in Payayble Interest lftcome NetC45h flows Irom operating artivtties 245.10 &672.10 6,469.C6 C4SHFLOWS FROM INVEsnNG AcnvinES Acquisition of Property. Plant and Equipment Inte￿5t on Investment Net cash absorbed/provided -3.83Z.03 .3.83103 CASHFLOWS FROM FINANCING ACTIVITIES Deficit 2022 Exchan8e difference Net cash absorbed/provided 1731.87 186.55 186.55 1731.87 Net Incfeaselldecreasel in cash and cash Cash and cash equivalent as at 1st January Impairment Cash and ¢ash equl¥alent as at 31st De￿rnber 5,02&62 3.737.21 3.737.21 8.76183 3,rJ7.21 The notes on pages 12 to 15 forms integral part of this finanoal statements. IIIPa8e piir6G 2014IUK'. Rrf Nfy.. 1191702INW•.' W ND.: 7177679 Scanned With Scanner App Lite

NIGERIAN IDP DIASPOIIA SUPPORT GROUP RNANCIAI STATEMENTS FOR THE YEAR ENDED 31 DECEMBEII 2024. r4otss t• th• Fln•nd•l St•t•rn•nts th• ￿•r •nd•d 31 IIK•mb•r 2024. GENERAL INFORMATlChY A•ptyrtln¢ Enilty The 15 4 UK based Ch•dt•ble ory•nlsatlons that bs re8lstered wlth the Charity Commlsslon and 4pprobpd rncrynlsed by HM Revenue and Cu5tom5. Therefore. tt does not pay tax on donatk •rd irant In¢orne, since and yins if this is used for charitable purpose51"ch•ritable exwndlturel. STATEMENT OF sIGP41FICAP￿ ACCOUNTING poiiaE5 The following are the s￿nIfICant accounting policies, which have been adopted by the F(￿ndItiOn. l.GeneTrl 1.1. Basls of prepaTrt5on The financlal statements are p￿sented in UK pound sterling. The Financial statements of the Group are prepared under the modified cash basis convention, and in accordance with 8enerally accepted accounting princip￿$. No adjustments have been made to reflect the impact on the finantial statements of specif price changes or changes in the general level of pr4ces. 1.2 Cash and Cash Equfvalents Cash and cash equivalents are defined as cash in hand. dernand deposits and short-term highly liquid investment, readily convertibfe to known amounts of cash. and subject to insignificant risk of changes in value. 1.3 Non-current Assets Depreciation is provided to write off the cost of the assets in equal annual instalments over their estimated useful lives at the followin8 annual rate5. Computer Equipment Office Equipment Furniture Motor Vehicles Leasehold property Freehold property IBuilding) 3 years 5years 10 years 10 years Over the life of the lease 30 years 1.4 Recelvables Bad debts are written off and specific provisions are made for debts considered doubtful of recovery as need arise. 1.5 Payables PayabFes are dixlosed at their book values. 121Pa8e NIDSG 2024IUK: r4).: 1191702IMw￿. *.: 7177679 Scanned With Scanner App Lite

NIGERIAN IDP DIASPORA SUPPORT GROUP FINANCIAL STATEMENTS FOR THE YeAR ENDED 31 DECEMBER 2024. STATEMENT OF SIGNIFICANT ACCOUNTING POUES coNr'D 1.6 Tu•tlon The Nlgerlan IDP Diaspora Support Group is a nonovernmental organisation Involved in PrO￿$￿n of provIs￿)n ol medical aKI, relief and assistance to disadvantaged people in Nigeria •nd West Africa. As such. Its income is exempted (except cornrnerclal actrvrliesl from income Tax under 5e¢tlon 23 of the Companies Income Tax Act ICITAI CAP 60 LFN, as amended till date. 1.7 I￿lme Income from donorfunds is recognlsed In the statements of ffnancial artlvltles only when there 5$ certainty that all the conditlons for receipt of the fund5 have been complied with. and that the relevant expendlture whlch is expected to follow ha5 been incurred and charBed to the statement of financial èLtivities. Interest income Is recognised on cash basts. 1.8 E¥pendltur• R•coBnltSon Expenses irTrcurred in carrying out the Projects and other artknties of the Eroup are recognlsed in the statement of financial actNf(les durin8 the perlod in which they are incurred. 1.9 Cash Flow Statm•nt The cash flow statement has been prepared Ltsln8 thè Indlrect method. 131Pa8e t4C6G 2Q24IUL. P40.: 1191702IWM'. W Ik).: 7177679 Scanned With Scanner App Lite

NIGERIAN IDP DIASPORA SUPPORT GROUP HNANCIAL STATEMENTS FOIt THE YEAR ENDED 31 DECEMBER 2024. I Piwrty. Pl•nt Equiprnent Schedule 2024 Fumikni• Ind Flttl A5 •t lstJ•nuwv nni the year As at 31st Decemb•r DEpTtclatlon As •t ￿t J•nuary (harye As at 3tst De¢ember Net Bvokvalue As •t 31st ￿￿ffttser A$4t lstJanu•ry CoffwthrÉqulprr•rf Totsi 3.831.(8 3.832.03 3,832.1 3.832 03 L277.34 1,277.34 12n.34 L277.34 1554.f 2 Cash and &sh •wS¥alert Cash at hand Bank balan 8,763.83 8,763.83 3,737.21 3,737.21 3 knmul*ed furrfl As at Istjonuary Surplus/lOefS£itl forthe year 3.737.21 7.149. 10,886.87 I73L87 6.469.LB 3.737.21 141poge 2024IUL' R4 Mty.. 1191fJ21Nlyrt3.' W 140.: 7177679 Scanned With Scanner App Lite

NIGERIAN IDP DIASPORA SUPPOR7 GROUP FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024. NOIE TO ThE FINANCIAi STATEMENTCONTD 4 P•¥•rw; Gw ThETlvestdrtd fu￿) Total 8rant Int•rnFon•l IM)m• 8eneflt In klndslfllghtsiexpertsl tk)natlons fnjm thends NIDSG" Other Total intematlonal Inc¢ffl 47 470.0) 10,876.91 7.365.44 4.f.12 313.30 242.35 Sponsorship from NNPC Retall Ltd and Sclb & Co Nl8eda Lt rk>natlons from friends NIDSG. Total local Incomè 4Xtl. 742.18 6,WJ.OJ 8 937.42 135.56 5 Pmle¢texe¢utFon c05t Project implementatioft Projett mana8ement Tran5POrtation 23,346.42 7.335.28 11.994.43 42,676.13 6 Expendlture International travellexpense Training of lay mental tralma counsello General admin expense Pre8nant women and babies dinlcs Legal fee/tax relief ALtdit fee DepredztFon Bank thar8ed I,W.41 1.492.83 3.Z89.S5 10.676.91 5,444.Q) 3.tKJ4.￿J 826.27 359.51 245.10 1,277.34 14.35 8.3(YJ.77 20.710.69 7 Payths Audit fee 245.10 245.10 8 Recelwables NNPC 2.450.98 3.442.34 151PaÉe 141C6G 2Q4IUL' W No.: U9l7QVNW￿'. Rry 14).: 7171679 Scanned With Scanner App Lite