## PORA ZIMBABWE 

(Partnership on Rape Aftercare) 


A Charitable Incorporated Organisation Annual Report and Financial Statements 31 January 2024 

1 



PORA Zimbabwe Contents 31 January 2024 

- **A. Legal and Administrative Information** 

- **B. Report of the Trustees** 

- **C. Income and Expenditure Statement** 

- **D. Statement of Financial Position** 

- **E. Notes to the Financial Statements** 

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**PORA Zimbabwe Corporate information 31 January 2023** 

## **Legal and Administrative Information** 

|Charity Number|1197779|
|---|---|
|Registered Address|85 GREAT PORTLAND STREET|
||LONDON|
||W1W 7LT|
|Trustees|Imogen Butler-Cole (resigned 19 September 2023)|
||Farai Mauchaza (appointed 4 April resigned 12 September 2023)|
||Yvonne Kuimba|
||Henry Makiwa|
||Rhoda Molife|
||Carol Nyahasha|
||Chipo Chung (appointed 14 February 2024)|
||Gardner Mugashu (appointed 18 April 2024)|
|Bank Details|The Co-Operative Bank|
||Account Name: PORA ZIMBABWE|



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**PORA Zimbabwe Trustees’ Annual Report 31 January 2024** 

## **Executive Summary** 

The Trustees of Partnership on Rape Aftercare (PORA) Zimbabwe (“the Charity”), a charitable organisation that supports the Zimbabwe-based private voluntary organisation (PVO), the Adult Rape Clinic (ARC), present the annual report for the fiscal year ended 31 January 2024. 

PORA Zimbabwe is a UK charity (registered number 1197779) founded in 2022 to raise funds for ARC. PORA also means ‘to heal’ in Shona, one of Zimbabwe’s main languages, and this acronym aligns with the work of ARC as summarised below: 

ARC serves those affected by sexual and gender-based violence (SGBV) and promotes sexual and reproductive health and rights. ARC offers facilities and services that provide a holistic response for rape survivors in Zimbabwe. The organisation was founded in Harare in 2009 by members of civil society in Zimbabwe with support from the Ministry of Health and Child Care & Parirenyatwa Group of Hospitals and is wholly run on donor funds. 

In 2019, ARC expanded from a single clinic in Parirenyatwa Hospital, establishing regional centres in towns with the highest sexual violence statistics in the following provinces: Masvingo, Midlands, Mashonaland West and Manicaland. 

Holistic care includes, but is not limited to, medical, legal and counselling support to more than 8,000 survivors since 2009, and ARC has reached more than a million people (both rural and urban) with accurate information on sexual violence and reproductive health through public awareness-raising campaigns. 

PORA’s goal is to raise funds to support ARC’s work, improving the quality of clinical services for survivors of sexual assault in both urban and rural areas of Zimbabwe and amplifying their campaigns for sexual and reproductive rights and an end to ‘rape culture’. 

In 2023, the charity’s first operational year, PORA Zimbabwe won its first grant of £20,000 from the Network for Social Change to support ARC’s clinic in Gokwe District, Midlands Province. The UK bank account was finally opened in July 2023, allowing the work of fundraising to commence. The Trustees initiated the website development process with future plans to fundraise online, while raising £3,000 directly from private donors with the help of the charity’s Founding Patron Chipo Chung. 

## **Fundraising** 

In the past, ARC has been funded by large international donors, such as UNFPA and UNICEF. Unfortunately, in 2022 major grants were not renewed due to changes in remit. This sent the organisation into a financial crisis with an over 50% deficit in their annual budget. 

As a start-up charity with limited capacity and resources, the Trustees identified that PORA Zimbabwe would maximise its impact by focusing on one of ARC’s small regional clinics, allowing the charity the opportunity to affect real change by ensuring that essential services were provided to an under-served community. 

Gokwe District is located in Midlands Province, over 120km from the nearest city, and is one of the poorest and least accessible parts of the country. The Gokwe Clinic was only established in 2021 but was under threat of closure due to ARC’s financial crisis. In 2022, the Trustees applied to the Network for Social Change for a grant to support the clinic. In 2023 the grant was successful. This enabled the Gokwe Clinic to operate for twelve months, providing free medical, legal and psychological counselling to over 300 clients, and reaching over 6,000 community members to date (April 2023) through public dialogue, health education talks and roadshows. 

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**PORA Zimbabwe Trustees’ Annual Report 31 January 2024** 

The Network for Social Change is a member-based charity that funds progressive social change projects focused on justice, peace and the environment. The Trustees are grateful to the members of the Network’s Health and Well-being Pool for their solidarity in helping launch PORA Zimbabwe’s much-needed work. 

## **Structure, Governance and Management** 

The Charity is constituted as a Charitable Incorporated Organisation (CIO).  It was constituted as a body corporate under Part 11 of the Charities Act 2011 on 6 November 2021 and was registered with the Charity Commission on 3 February 2022. 

The Trustees are legally responsible for the governance and management of the Charity. Trustees are responsible for setting strategies and policies and ensuring these are implemented. 

The year was spent developing ways of working and financial policies, in order to manage the disbursement of funds to ARC once the bank account was opened. Despite the constraints experienced by the Board, a marketing sub-committee and a governance subcommittee were set up alongside other general administrative activities such as the onboarding of new board members especially on the terms of the grant awarded by the Network for Social Change. 

Some of the key activities included: 

1.  Research into grant awarding foundations available for causes such as ARC 

2.  Logo and initial design and set up of the website to give PORA an early online presence 

3.  Due diligence on PORA Trustees and alignment on proposed ways of working with the board 4.  Drafting of the PORA/ARC partnership agreement, which was submitted with the bank account application as proof of PORA’s controls 

5.  Set up of a bank account 

6.  Update to the PORA Constitution 7.  Application to HMRC for Gift Aid 

## **Risk Management** 

The charity’s trustees have considered the major risks to which the Charity is exposed and have reviewed potential risks. Systems and procedures have been put in place to manage risks and to mitigate any adverse outcomes. 

To reduce the risk of future financial deficits, the Board agreed to set up a reserves policy. This policy defines that our main bank account will hold an amount equivalent to 3 months of budgeted expenses. 

The Board is aware that the level of donation income needed to meet ARC’s annual budget is beyond the current capacity of the Charity but strategies have been designed to raise the level of income year on year. 

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## **PORA Zimbabwe Trustees’ Annual Report 31 January 2024** 

## **Objectives and Activities** 

The governing document for the Charity sets out the primary objective of PORA as being to: 

1. Raise funds (through grants, donations and the like) that support and promote the work of ARC 

2. ARC seeks to provide holistic care and services for victims of rape, sexual assault and sexual abuse in Zimbabwe, as well as prevention, advocacy and awareness-raising about sexual and gender-based violence. 

## **Achievements and Performance** 

PORA Zimbabwe’s major achievement was to enable ARC’s Gokwe Clinic to resume operations after two months’ closure due to financial paucity. Reporting data shows that over the first six months (August 2023 to January 2024) 196 survivors of assault accessed medico-legal and psychosocial services. The service package included:- medical examination, collection of forensic evidence, completion of the medical affidavit, HIV counselling and testing, screening for sexually transmitted infections (STIs), provision of post-exposure prophylaxis (PEP) for HIV and STIs, pregnancy testing and, when necessary, the administration of emergency contraceptives, psychotherapy and follow-up care, and referral to other service providers. Over the first six months of activity, an average of 33 clients were attended to each month: 66% were 11-16 years old, and 13% were under 10 years old. Children are the main victims of sexual assault in Zimbabwe; for this reason, the ARC is in the process of changing its name from _Adult_ Rape Clinic to _After_ Rape Clinic. 

A further benefit of PORA Zimbabwe’s funding of the Gokwe Clinic was that ARC was able to leverage a grant of USD5,000 from the Canadian Embassy to support a livelihood program for support groups, enabling survivors of sexual assault to start projects in poultry-breeding and detergent-making, as forms of both rehabilitation therapy and economic empowerment. 

Increased knowledge about sexual and gender-based violence (SGBV) was achieved through community dialogue, raising awareness in primary, secondary and tertiary educational institutions through health education talks, as well as through road shows where ‘edutainment’ drew hundreds of community members to receive pamphlets and information on SGBV. Approximately 3,810  community members were reached through community meetings in the first six months. Outreach and service delivery will continue until July 2024. Table 1 and Figures 1 and 2 show some of the main community activities that took place in Gokwe, made possible by funds raised by PORA Zimbabwe. 

## **Figure 1. School awareness-raising campaigns on SGBV** 


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## **PORA Zimbabwe Trustees’ Annual Report 31 January 2024** 

**Table 1. Gokwe community dialogues and awareness campaigns on sexual and gender-based violence** 

||||||
|---|---|---|---|---|
||**DATE**|**TYPE OF ACTIVITY**|**ATTENDANCE**|**VENUE**|
||||||
|<br>|August<br>2023|Health education (H/E) talk|200|Cheziya Clinic and Mapfungautsi Clinic|
|<br>|September<br>2023|H/E talk|300|Gokwe Hospital Waiting Mother Shelter<br>Gokwe Hospital Out Patient Department<br>Cheziya Clinic<br>Mapfungautsi Clinic|
||||||
|<br>|October<br>2023|H/E talk<br>Community dialogue by<br>SHAs (Sexual Health<br>Advocates)|260|Cheziya Clinic<br>Mapfungautsi Clinic<br>Chief Njelele residence|
|<br>|November<br>2023|H/E talk<br>Roadshow and dialogue|950|Gokwe Hospital<br>Mapfumo Primary School<br>Gomoguru District Launch|
||||||
|<br>|December<br>2023|H/E talk<br>H/E talk with headmen<br>Community Dialogue<br>Roadshow 16 days of<br>activism|1385|Chief Njelele Courts<br>Gokwe Craft Market and Town<br>Gokwe Town and Community Hall<br>Machakata rural area|
|<br>|January<br>2024|Community dialogue<br>School sensitisation<br>Health education talk<br>Support group session|715|Mapfumo Primary School<br>Njelele Clinic<br>One-stop centre|
||||||
||**Period**||**Estimated reach**||
||||||
||August 2023 –January 2024||3,810||



## **Case Study** 

This is just one of the many stories of impact reported by ARC’s nurse counsellor at the Gokwe Clinic. 

‘In a small community in Gokwe South, a 14-year-old girl bore the weight of her sexual trauma in silence. Her uncle, a man she should have trusted, had violated her in the most heinous way. The darkness of his actions hung over her like a storm cloud, threatening to drown her fragile spirit. However, life has a way of weaving threads of hope even in the bleakest tapestries. One day, during an awareness campaign at her school, organised by ARC, the 14-year old girl’s world shifted. She stood in the crowded assembly point, her heart pounding as the ARC nurse counsellor addressed the students and teachers. As the nurse counsellor shared information on sexual and gender-based violence, available services in the referral pathway and stories of survivors who had found their voices to report the abuse, this 14-year old girl listened intently. She learned that she was not alone, that her pain had a name, and that there were services available to help her heal. 

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## **PORA Zimbabwe Trustees’ Annual Report 31 January 2024** 

After the session, the 14-year old girl approached the nurse counsellor and she whispered, “I was abused.” The nurse counsellor assured her that she was going to support her with all the services necessary to help her heal. The nurse alerted the school authorities, setting a chain of events in motion. The district social worker arrived, followed closely by the police. They treated the 14-year old girl with kindness, understanding the gravity of her situation. Together, they ensured her safety and took her to the ARC clinic for a medical examination. Unfortunately, the girl had contracted sexually transmitted infections, a cruel reminder of her uncle’s betrayal. But the clinic staff cared for her and treated her. 

Meanwhile, the police acted swiftly. They apprehended the abusive uncle, who now faced the consequences of his actions. In the courtroom, justice unfolded. The uncle was found guilty, and the judge sentenced him to 8 years in prison for the pain he had inflicted. 

The 14-year old girl’s parents, who had previously been unaware of their daughter’s suffering, were grateful for the awareness campaign. It had empowered her to break her silence, to reclaim her voice. Through family counselling, they learned how to support her. They encouraged her to pursue her dreams, to rise above the darkness that had threatened to consume her. Despite the scars of abuse, the 14-year old girl is now more determined to achieve her academic goals. The awareness campaign has not only saved her life but has given her the chance to rewrite her story, as a survivor and not a victim.’ 

This case study exhibits the work ARC has done sensitising and training the Zimbabwe Republic Police Victim Friendly Unit and other stakeholders, so that victims are supported not only medically, but legally. 

## **Figure 2. Community dialogue on sexual and gender-based violence** 


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## **PORA Zimbabwe Trustees’ Annual Report 31 January 2024** 

## **Future Plans** 

The high prevalence of child sexual exploitation and abuse was expected within this community and is the reason why ARC established clinical services in Gokwe in 2021. PORA Zimbabwe is committed to sustaining ARC’s service to this under-served area, and helping ARC develop other interventions to prevent the sexual exploitation of children. One of the challenges of this community is that the majority of child rape takes place within arranged early marriages. The legal age of marriage in Zimbabwe is 18; however, harmful traditional practices include marriage for children as young as 10 years old. The Trustees plan to pilot the Gokwe Girls’ Education fund in the next financial year and coordinate with schools to provide non-formal education to girls from poor families. This will bridge the gap of vulnerability and protect them from sexual abuse in child marriage by enabling their families to commit to girls’ education. 

PORA Zimbabwe will continue to fundraise to sustain ARC’s Gokwe Clinic but the Trustees are acutely aware of ARC’s more serious institutional fundraising challenges, which have seen the organisation lose 40% of its staff over the course of the year, and impacted on both the reach and quality of their service delivery and community engagement. The Trustees recognise that the PORA Zimbabwe’s fundraising efforts must accelerate to meet the needs of our partner organisation, and have therefore expanded the board to include Founding Patron Chipo Chung, who is an experienced fundraiser, and Gardner Mugashu who is a high-level accountant and financial manager. 

## **Trustees’ responsibilities statement** 

The trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: 

1. Select suitable accounting policies and then apply them consistently 

2. Observe the methods and principles in the Charities SORP 

3. Make judgements and estimates that are reasonable and prudent 

4. State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements 

5. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities 

This report was approved by the trustees on 31 May 2024 and signed on their behalf by: 


_________________________ CHIPO CHUNG Chairperson 

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## **PORA Zimbabwe Income and Expenditure Statement For the year ended 31 January 2024** 

|**Notes**<br>**Income**<br>Donations<br>2<br>Grants<br>3<br>**Income from other trading**<br>**activities**<br>Fundraising events<br>4<br>**Investment income**<br>Bank interest income<br>**Total Income for the year**<br>Cost of raising voluntary funds<br>**Cost of Charitable activities**<br>Adult Rape Clinic (ARC)<br>support services<br>5<br>**Total Expenditure on**<br>**charitable activities**<br>**TOTAL Net income for the**<br>**year**<br>**Reconciliation of funds**<br>Total funds brought forward<br>**Total funds carried forward**<br>6|**Unrestricted Funds**<br>**Restricted**<br>**Year**<br>**ended 31**<br>**January**<br>**2024**<br>**15 months**<br>**ended 31**<br>**January**<br>**2023**<br>**General**<br>**Designated**<br>**Funds**<br>**Total**<br>**Funds**<br>**Total**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>2,000<br>2,000<br>-<br>20,000<br>-<br>20,000<br>-|
|---|---|
||**2,000**<br>**20,000**<br>**-**<br>**22,000**<br>**-**<br>1,000<br>-<br>-<br>1,000<br>-|
||**1,000**<br>**-**<br>**-**<br>**1,000**<br>**-**<br>17<br>-<br>-<br>17<br>-|
||**17**<br>**-**<br>**-**<br>**17**<br>**-**<br>**3,017**<br>**20,000**<br>**-**<br>**23,017**<br>**-**|
||-<br>-<br>-<br>-<br>-<br>(757)<br>(20,000)<br>-<br>(20,757)<br>**-**|
||**(757)**<br>**(20,000)**<br>**-**<br>**(20,757)**<br>**-**|
||**2,260**<br>**-**<br>**-**<br>**2,260**<br>**-**|
||-<br>-<br>-<br>-<br>-<br>**2,260**<br>**-**<br>**-**<br>**2,260**<br>**-**|



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## **PORA Zimbabwe Statement of Financial Position As at 31 January 2024** 

|Notes<br>**Current assets**<br>Cash at bank and in hand<br>6<br>**Liabilities**<br>Creditors: amounts falling due within one year<br>Total net assets<br>**The funds of the charity:**<br>Restricted income funds<br>Unrestricted funds<br>Designated funds<br>General funds<br>**Total Funds**<br>6|Year ended 31<br>January 2024<br>15 months<br>ended 31<br>January 2023<br>£<br>£<br>2,260<br>-|
|---|---|
||**2,260**<br>**-**<br>-<br>-|
||**2,260**<br>**-**|
||-<br>-<br>-<br>-<br>-<br>-<br>2,260<br>-|
||**2,260**<br>**-**|



Approved by the Board on 31 May 2024. And signed on its behalf by: 

_____________________ CHIPO CHUNG Chairperson 


_____________________ GARDNER MUGASHU Treasurer 

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## **PORA Zimbabwe Notes to the financial statements 31 January 2024** 

## **1. Accounting policies** 

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows: 

## **Basis of preparation** 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the _Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – (Charities SORP (FRS 102))_ , the _Financial_ Reporting _Standard applicable in the UK and Republic of Ireland (FRS 102)_ and the _Companies Act_ 2006. 

The accounts are prepared in pound sterling, which is the functional currency of the Hospice Group. Monetary amounts in these financial statements are rounded to the nearest £1. 

PORA Zimbabwe Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value or as unless otherwise stated in the relevant accounting policy note(s). 

## **Legal Status of the Charity** 

PORA Zimbabwe was established under a CIO Foundation constitution and is registered with the Charity Commission under the reference of 1197779. The Trustees are appointed and function in accordance with the Constitution. 

The members of the COI have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities. 

## **Going concern** 

The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern. There are no significant areas of adjustment or key assumptions that affect items in the accounts. With regard to the following year, the most significant areas of uncertainty of the Charity are the level of donation income which needs to be raised each and every year and is covered in more detail in the performance and risk sections of the trustees’ annual report for more information. Accordingly they continue to adopt the going concern concept in preparing these financial statements. 

## **Fund accounting** 

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. The aim and purpose of each designated fund is set out in the notes to the financial statements. Restricted funds are funds of the charity restricted for specific services or for educational and research projects being undertaken by the charity. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each material designated and restricted fund is set out in the notes to the financial statements. 

Investment income, gains and losses are allocated to the appropriate fund. 

## **Income** 

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. 

Where income has related expenditure (as with fundraising or contract income), the income and related expenditure are reported gross in the Statement of Financial Activities. 

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## **PORA Zimbabwe Notes to the financial statements 31 January 2024** 

Donations, grants and gifts are recognised when receivable. In the event that a donation is subject to fulfilling performance conditions before the charity is entitled to the funds, the income is deferred and not recognised until it is probable that those conditions will be fulfilled in the reporting period. Income from Gift Aid tax reclaims is recognised for any donations with relevant Gift Aid certificates recognised in income for the year. Any amounts of Gift Aid not received by the year-end are accounted for in income and accrued income in debtors. 

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, are recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. 

Income received in advance for a future fundraising event or for a grant received relating to the following year are deferred until the criteria for income recognition are met. 

Interest on deposit funds held is included when receivable and the amount can be measured reliably by the charity which is normally upon notification of the interest paid or payable by the bank. 

Sponsorship from events, fundraising and events registration fees are recognised in income when the event takes place. Trading income is recognised on point of sale for both donated and purchased goods. 

## **Expenditure and irrecoverable VAT** 

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis under the following headings. 

Costs of raising funds comprises fundraising costs incurred in seeking donations, grants and legacies; investment management fees; costs of fundraising activities including the costs of goods sold, shop costs, commercial trading and their associated support costs. Fundraising costs do not include the costs of disseminating information in support of the charitable activities. 

Expenditure on charitable activities includes the costs of providing specialist palliative care and support, community services, research and other educational activities undertaken to further the purposes of the charity and their associated support costs. 

Support costs comprise those costs which are incurred directly in support of expenditure on the objects of the charity and include governance cost, finance, and office costs. Governance costs are those costs incurred in connection with the compliance with constitutional and statutory requirements of the charity. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 

Support costs are allocated to each of the activities on one of the following bases: either floor space or staff time or staff headcount depending on the nature of the support costs, to best allocate the costs to each attributable heading. More detail on the analysis and basis of allocation is given in note 11 to the financial statements. 

## **Volunteers** 

The value of the services provided by volunteers is not incorporated into these financial statements. Further details of their contribution is provided in these financial statements and in the trustees’ report. 

## **Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date. There were no debtors as at year end. 

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## **PORA Zimbabwe Notes to the financial statements 31 January 2024** 

## **Creditors** 

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due. 

There are no particulars of any debt outstanding at the date the statement of assets and liabilities which is owed by PORA Zimbabwe and which is secured by an express charge on any of the assets of PORA Zimbabwe. 

## **Taxation** 

Pora Zimbabwe is considered to pass the tests set out in Sch. 6, para. 1 of the _Finance Act_ 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Pt. 11, Ch. 3 of the _Corporation Tax Act_ 2010 or s. 256 of the _Taxation of Chargeable Gains Act_ 1992, to the extent that such income or gains are applied exclusively to charitable purposes. 

## **Foreign currencies** 

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the balance sheet date. 

Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. 

Exchange gains and losses are recognised in the Statement of Financial Activities. 

## **Critical accounting estimates and judgements** 

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. 

No judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies. 

There are no key assumptions concerning the future and no key sources of estimation of uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. 

## **Related Parties** 

The charity is controlled by the trustees. During the year the Trustees received no emoluments or incurred any expenses using Trust funds. 

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## **PORA Zimbabwe Notes to the financial statements 31 January 2024** 

|**2.Donations**|||
|---|---|---|
||Year ended|15 months|
||31 January|ended 31|
||2024|January 2023|
||£|£|
|General donations|**2,000**|**-**|
|All donations relate to unrestricted funds.|||
|**3.Grants Received**|||
||Year ended|15 months|
||31 January|ended 31|
||2024|January 2023|
||£|£|
|**Core funding grants**|||
|Adult Rape Clinic (ARC) grant|**20,000**|**-**|
|The income from grants received was £20,000 (2023: £Nil), which was all unrestricted from||the Network for|
|Social Change Charitable Trust.|||



## **4. Fundraising events** 

|**4.Fundraising events**|||||
|---|---|---|---|---|
||||Year ended|15 months|
||||31 January|ended 31|
||||2024|January|
|||||2023|
||Income|Expenditure|Net income|Net income|
||£|£|£|£|
|Global African Awards hosting event|**1,000**|**-**|**1,000**|**-**|
|All fundraising event income relates to unrestricted funds.|||||



|**5.**|**Cost of Charitable activities**|||||
|---|---|---|---|---|---|
|||||Year ended|15 months|
|||||31 January|ended 31|
|||||2024|January|
||||||2023|
|||Direct|Support|Total Costs|Total Costs|
|||Costs|Costs|||
|||£|£|£|£|
|Adult|Rape Clinic (ARC) support services|**-**|**20,757**|**20,757**|**-**|



Charitable activities expenditure of £20,000 (2022: £Nil) was designated, and £757 (2022: £Nil) was unrestricted. 

The support provided to ARC was used for serving those affected by sexual gender-based violence and also promoting sexual and reproductive health and rights. ARC offered facilities and services that provide a holistic response for rape survivors in Zimbabwe. 

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## **PORA Zimbabwe Notes to the financial statements 31 January 2024** 

## **6. Unrestricted funds** 

|General Fund<br>Designated Unrestricted Fund|As at 1<br>February<br>2023<br>Income Expenditure<br>As at 31<br>January<br>2024<br>As at 31<br>January<br>2023<br>£<br>£<br>£<br>£<br>£<br>-<br>3,017<br>(757)<br>2,260<br>-<br>-<br>20,000<br>(20,000)<br>-<br>-|
|---|---|
||**-**<br>**23,017**<br>**(20,757)**<br>**2,260**<br>**-**|



The trustees created a designated fund for the funding of the ARC Clinics in and around Zimbabwe. This fund was fully expended during the year. 

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