ORA ANNUAL REPORT 2024-25 PORA ZIMBABWE DIRECTLY SUPPORTS THE ADULT RAPE CLINIC, WHICH HAS 5 CLINICS ACROSS ZIMBABWE IN RURAL AND URBAN HOT SPOTS FOR SEXUAL AND GENDER-BASED VIOLENCE (SGBV) ZAMBIA KO(k)ma Mutar• BOTSWAtr4A glMBAIIWE U1 FRIC&. WHO WE ARE Togèther, ARC and PORA form a powerful team: one delivering Ilfe-saving care, the other securlng resources and developlng strategy. Slnce 2009, the Adult Rape Clinlc (ARC) has offered hope and healing to survivors of sexual vlolence In Zlmbabwe. What began as thè country's Survivors receive medical treatment, medico- flrst comprehenslve cllnlc dedicated to survlvors 18gal s8rvlc8s. and psychological support from ha8 grown into a lifeline for thousands in th8 midst trained nurse counsellors, psychologists and of a rape epidemic that primarily affects young safeguarding officers who understand trauma. people and childrèn. Communities receive life-saving information and are resourced to protect survivors on their path to justlc8 and care. Outreach encourag&s all stakeholders to work together to end rape culture in their communities. In 2022, Zimbabweans in the UK formed the Partnership on Rape Aftercare (PORA), a charity that raises funds and builds partnerships to support ARC'S crltlcal work. OUR VISION W8 dream of a Zimbabwè whèr8 no one lives in fear of sexual vlolence, because it's not just illegal, it's unthinkable. In that future, every child, woman. and man is safe, respected, and empowered to live with dignity. Survivors recolve carg that heals. not just physlcally, but emotionally too. na rtdlpelwo mukana With funding from PORA and expert support from ARC, help is there when it's needed most. But we go further than treating wounds. We change minds. We break silence. We educate. We stand with communities to end stigma and protect the rights of all. "l am a child, give me a chance" LEGAL & ADMINISTRATIVE INFORMATION Charity Number 1197779 Registered Address 85 GREAT PORTLAND STREET LONDON W1W 7LT Trustees Chipo Chung (Chair) Yvonne Kuimba Henry Makiwa Rhoda Molife Gardner Mugashu (Treasurer) Carol Nyahasha (Secretary) Bank Details The Co-operative Bank Account Name: PORA ZIMBABWE Independent examiner's report by: Admire Chatiza (ICAEW) EXECUTIVE SUMMARY 2024 was PORA'S second operational year and the charity moved quickly to support and stabilise the Adult Rape Clinic (ARC) in Zimbabwe, while building its online presence and strengthening roles and responsibilities on the board in the United Kingdom. In February, the charity's convenor Chipo Chuné joined the Board of Trustees and became the Chairperson, and in April, a new trustee Gardner Mugashu joined the Board as Treasurer. PORA'S founding Secretary Carol Nyahasha remained in place, with Henry Makiwa and Rhoda Molife focusing on ARC'S communications strategy in a working group alongside the Chair, and Yvonne Kuimba ensuring aliénment with the ARC Board of Trustees by coordinating a cross-board committee. With no paid employees, all Trustees actively worked to ensure that PORA delivered its urgent communications and f undraising strategy. Working with Tamassy, London-based digital media desién studio, the Communications Workiné Group delivered a comprehensive and attractive website, includiné commissioned video materials, links to the donor platform JustGiviné, and to newly 8Stablished social media pages on Instagram, Facebook, X and Linkedln. Tamassy generously offered a charitable rate for their dynamic and professional service. Th8 Chair hosted on-site vi81ts to ARC'S headquarters in Parirenyatwa Hospital in Harare, introducing philanthropic donor8 to nurse coun8ellors, psychologists, trustees and key staff at the Adult Rape Clinic, to hear first-hand about their life- saviné intervention, and the challenées faced in a volatile economic environment with ever-shrinking resources. The key findinés from ARC'S statistical analysis of the previous year were shockiné, namely, that 80/0 of their clients in the precediné year were under 18 years old, 65°A were under 16 years old, and 40/0 were under 12 years old. The uréent need for the care of minors, and the commitment of the staff to work at 40°A of their contracted salaries to keep the clinics, doors open, moved donors associated with the CAF American Donor Fund to pledÉe three-year funding towards the institutional core costs of the Adult Rape Clinic. This funding, overseen by PORA through quarterly budget reviews, has stabilised ARC, allowing all five clinics across Zimbabwe to remain operational, and enabling ARC'S Director to bring more in-country partners on board, including former funders such as UNFPA (United Nations Population Fund). PORA'S support has given ARC confidence that their vital essential service will be protected and sustained. EXECUTIVE SUMMARY (CONT'D) PORA built a partnership with TrustBridge Global, a giving platform that allows donors resident in Canada, United States of America, South Africa, Australia, New Zealand, Germany, The Netherlands and Switzerland to obtain a tax certificate for their donations. This facility will allow PORA to develop an international fundraising strategy in the coming years. Building PORA'S brand within the Zimbabwean diaspora community remains a key objective, in terms of both f undraisiné and f riend-raisiné. PORA was the sponsored charity at the Allan Wilson Old Boys, Association Ball in Reading, with Trustee Rhoda Molife éiviné a presentation to over 100 Zimbabwean diasporans, and the Board offering prizes for a raff le that won £500 for the charity. PORA ended the year with a nomination for the Community Impact Award at the ZIDO (Zimbabweans in th8 Diaspora Organisation) Business Expo in Harare in December 2024, with PORA winning the Runner Up Award at a packed conference of corporate and diaspora leaders. RS (Photo: Chipo Chung receiving award from ZIDO Chair Blessed Kapesa) The impact of PORA'S work in 2024-2025 has been transformative for the Adult Rape Clinic. The institutional Érant from the CAF American Donor fund contributed to ARC'S overall output: 2,750 survivors accessed medical counselling services, 3,991 therapy sessions took place, and 21,000 community members were reached throuéh educational outreach activities. PORA specifically sponsors the remote rural clinic in Gokwe South, so funds from CAF directly supported the programme costs and outputs of this clinic, ensuring that 406 survivors of sexual violence directly accessed services and 5,264 community members were enÉaéed through outreach activities. Without PORA'S solidarity, advocacy and fundraising efforts, ARC'S innovative and essential model would have closed its operations in 2024. The major objective of stabilisation has been achieved, with a strategy developing to consolidate, strengthen and build resources for a more sustainable future for the Adult Rape Clinic in Zimbabwe. STRUCTURE, GOVERNANCE & 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. A Communications Working Group was set up to build PORA'S presence on line. The Governance Sub-committee hosted cross-committee meetings with the ARC Board and the ARC Management Team, particularly inducting their new Finance Manager. Key activities includ8d: 1. Reporting to the Network for Social Change on their 2028 grant, which enabled the Gokwe Clinic to re-open and operate for twelve months. 2.Grant-writing to support new projects, including the film COURAGE awareness raising media intervention on the issue of early/ child marriage. 8. Establishment of website, social media pages and online donor platforms. 4.Quarterly reviews of spend and projected budgets of the CAF American Donor Grant. 5.site visits by Trustees to the clinic in Harare and meetings with the ARC Board. an Photo L-R.. PORA Trustee Yvonne Kuimba, ARC Chair Tsitsi Maradze, ARC Founders and Trustees Dr Ginny Iliff and Prof. Margaret Borok, ARC Director Maceline Mukwamba. ARC Deputy Chair Noma Mpofu and PORA Chair Chipo Chung 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. Although the Board has set up a reserves policy defining that our main bank account will hold an amount equivalent to 3 months of budgeted expenses, trustees are still working towards achieving this, balancing the urgent financial needs of the partner organisation in Zimbabwe. The Board is aware of the risk of burn-out in an entirely voluntary-based organisation, and are working towards mitigation through f uture employment of consultants to support the Board's grant-writing and administrative capacity. OBJECTIVES & ACTIVITIES Th8 governing document for the Charity sets out the primary objective of PORA as being to: 1.Raise funds (through grants, donations and th& lik8) 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. UK Activities included: The design and delivery of the charity website w￿W poouLorg, the creation of informational videos and online communications materials, and the building of followers on the social media platforms Instagram, X and Linkedln. PORA established a presence on the donor platforms TrustBridge Global &gi￿l￿g&￿￿OItrllS￿g2g￿&Lo￿p￿llts￿ and JustGiving ri tF2&1ldLats.jll&tgiving￿￿￿ty1 Trustees built donor relations, including of fering site visits to ARC'S headquarters in Harare. Facilitating and providing oversight of philanthropic funds f rom the CAF American Donor Fund was PORA'S main achievement. ACHIEVEMENT & PERFORMANCE PORA In the financial year ending January 2024, ARC was in crisis. Funding through PORA has kept the Adult Rape Clinic operational, providing essential care to survivors In 2022, ARC fall into a funding crisis whan Em8réency fundiné from th8 CAF American long-term grants from UNFPA and UNICEF Donor Fund turned th8 crisis around. were not renewed. This resulted in the loss of Remaining staff immediately went back to 40°A of staff and tha shrinking of programs, 100/0 of their monthly salary (axcept for tha with some clinics having to temporarily close. middle level and executive management team. Morale was low amongst remaining staff but who remain below 80/), Staff were they continued to work at 40/. of their supported with well-being exercises, and monthly salaries, determined to keep the capacitated to network with other innovative model alive. In the midst of the orÉanisations through participation crisis. PORA came into action identifying new conferences and shared platforms. in turn. partners to build f inancial resilience. gaining more partnerships for ARC. IN 2023-4 IN 2024-5 OUTCOME 8 major new hires took place, including a new Finance Manager, alongside 3 complementary Interns in each department 11 members of staff were lald off due to f inancial constraints Greater capacity to strategise and deliver programs 2,750 Survivors accessed services 3.991 Therapy sessions were provlded Communities are better supported through champions withln thelr communities ARC could not 3 Sexual Health afford to Advocates are provide stipends now resourced in to Sexual Health each of the 5 Advocates cllnlcs 21,000 Community members were reached through community education days and outreach All 5 clinics have 2 clinics were at been operational risk of closure and expanded their reach Client reach has expanded by over 25°A QUALITATIVE IMPACTS OF OUR SUPPORT Report within 72 hours Sexu•l Vlolgnce i è,Ili * Strengthened staff through psychosocial professional development, cohesive work environment. well-being support, and Without PORA'S support, the Adult Rape Clinic would havo closed Its doors by the end of 2024. Strategic collaborations with platforms like the Safe Abortion Coalition of Zimbabwe and international recognition through the Amplify Change Award in the UK, both of which unlocked new funding partnerships. With our support for the clinic's corn costs, ARC ha8 gained new funding partnays, and a renewed partnershlp with UNFPA Enhanced community trust and Re-introduction of somatic group service accessibility, particularly for therapy sessions for survivors, minors, through localized SHA (Sexual support groups, including danoe and Health Advocates) engagement and play therapies trauma-informed care. New Survivors By age February 2024-January 2025 GOKWE CLINIC REPORT PORA has taken special responsibility for ARC'S most remote clinic in Gokwe District, Midlands Province. In addition to supporting ARC'S core costs, the grant from CAF has specifically supported the Gokwe Clinic, taking over from the Network for Social Change grant in 2023. In 2024-5, the clinic supported 406 survivors with medico-legal, psychosocial, referral and empowerment services. Female Male 0-5yrs 20 6-IOyrs 49 11-16yrs 215 17yrs 30 18-24yrs 39 Alarmingly, children and adolescents account for 74% of all cases, demonstrating the urgent need for targeted prevention and child-centred responses. While clinical services, counselling and community outreach have made significant impact, gaps remain in early reporting, access to SURVIVOR DEMOGRAPHICS termination of pregnancy and survivor A total of 406 Survivors (387 females, 19 economic resilience. males) accessed services. 223 survivors were 11-16 years old, making this the most affected age group. Children under 10 years accounted for 76 survivors, highlighting high vulnerability in younger age groups. There is urgent need to strengthen child protection programming (school-based awareness, safe shelters, child-friendly services), and Increase community-level surveillance and early-warning systems in high-risk child abuse zones. Survivors aged 18 years and above made up 77 cases. 25yrs4 34 Totals 387 19 i)dI￿rwO mukana CLINICAL & EMERGENCY SERVICES The gender breakdown was 95Y female, 5% male. ARC wants to develop targeted male Only 94 (2SY.) survivors presented within 72 survivor interventions, as stigma and hours, giving them access to emergency underreporting likely mask higher prevalence interventions (HIV & STI post-exposure amongst boys. Children and adolescents (o- prophylaxes and emergency contraception). 16 years) accounted for 74Yo of all cases. ARC must intensify community awareness on the urgency of seeking care within 72 COUNSELLING & FOLLOW UP hours post-rape. There is a need for total of 406 cl ients received improved emergency survivor transport psychological counselling (387 female, 18 allowances for rural survivors to confidently male) and 256 received follow-up care access services. (248 female, 8 male). 127 survivors were HIV counselling reached all 406 survivors; engaged in support groups. S74 were tested. 88 received HIV PEP and 94 received STI prophylaxis within 5 days. 10 Age range Already had a baby Already pregnant Tested positive at ARC Opted for TOP TOP granted 0-5 yrs. 6-10 yrs. 11-16 yrs. 12 40 17yr5. 18-24yrs 25yrs+ 37 Total 22 89 li GOKWE CLINIC REPORT (CONT'D) PREGNANCY AND TOP (TERMINATION OF PREGNANCY) REFERRALS AND MULTI- SECTORAL LINKAGES Late reporting resulted in 22 survivors A total of $90 survivors were referred to presenting with advanced pregnancy. 89 complementary service providers, the survivors tested positive for pregnancy majority (S28) to Social Welfare for safe during care. 11 opted for termination of shelter and food assistance and child- pregnancy, but only 1 was granted. This related counselling. 127 survivors shows systemic barriers to safe and legal partlcipated In support groups, and 40 TOP access, particularly for minors. women and girls were trained in income- Adolescents (11-16 years) represented the generating activities led by ARC with highest burden with 40 pregnancy cases. supportive funding from the Canadian There is a need to strengthen advocacy for Embassy. ARC continues to link survivors to policy reform and implementation of safe. microfinance and savings groups to sustain legal TOP for rape survivors, especially and Érow their businesses. minors. RECOMMENDATIONS FOR THE FUTURE 1. Secure sustainable funding to maintain medico-leÈal, psychosocial, and outreach services. 2. Procure an outreach vehicle for mobile clinical SGBV services and awareness raising activities. 8. Strengthen advocacy for legislative reforms around child protection and access to safe TOP. 4. Build capacity of ARC staff through continuous training on child-focused trauma-informed care. 11 AWARENESS AND OUTREACH Key Outreach Events Over The Last Year In Gokwe specifically, 1,145 community In November 2024, ARC conducted members were reached through community community outreach. educating thousands of dialogues and 1,200 through Commemoration community members -primarily adolescents- events, such as Day of the African Child. on SGBV and SFIHR (sexual and reproductive 2.920 young people were reached through health rights), addressing issues like child school awareness raising events and health abuse and early marriage. While challenges education days. like victim-bl8minÉ and lack of family support persisted, successes included survivor referrals, Stakeholder engagement, and impactful World Children's Day events. MovinÈ forward, ARC recommended stronger policies, broader awareness campaigns, and improved victim support services. In addition, PORA'S funding supported a number of key outreach events. In April 2024, ARC used the high-traff ic Zimbabw8 International Trade Fair (ZITF) in Bulawayo to rais8 awareness on SG8V through campaigns like #72 (report within 72 hours) and Consent Bho Here ("Consent's Good. Right?"), In early 2025, ARC launched a social media sparking public dialogue and dispelling myths. outreach campaign on Fac8book, Instagram, ARC offered conf idential counseling, and Twitter to amplify its visibility. This psychotherapy, and referrals, and marked strategy aligns with a 2025 Zimstat study D8nim Day to reinforc8 that clothing never revealing that 87/. of Zimbabwean justifies sexual violenc8. ARC'S Gender and households, including both urban and rural Advocacy Offlcer and Psychologist also held populations, own mobile phones. To date, ARC three live radio sessions to amplify ARC'S has garnered 2,253 Instagram followers. 502 message and strengthen p8rtnerships with Facebook followers, and 6,827 Twitter government and civil society. follower8. 12 ECONOMIC EMPOWERMENT PROGRAMS Case Study: Working together to imagine a new future In the small village of Nyamatoo, Burma Valley. four women Nyarai. Rudo. Sibongile. and Tambudzani were victims of child marriages, teen preÉnancies, and unemployment. Despite these struggle8, they were determined to improve their lives and support their families. In December 2024, ARC provided them with 25 broiler chicks along with training in chlcken rearlng. feeding, and health management. They were also given access to markets for selllng thelr produce. Initially, the young women were skeptical about their ability to succeed in the poultry business, given their limited experience and concerns about potential challenges. li By mld-January. the chlcks had grown into healthy, plump chickens, and the women proudly sold their first 5 chickens. The impact of this project extended beyond financial gains. The women's confidence and self-esteem f lourished. In a community wher8 child marriages, teen pregnancies. and unemployment had once seemed overwhelming, Nyarai, Rudo, Sibongile, and Tambudzani became shining examples of what can be achieved with determination, hard work, and the right support. Their journey inspires others in the village to believe in their potential and pursue new opportunities for a better future. However, with the support of ARC and each other, they worked tirelessly to make their venture a success. As weeks passed. their dedication began to show results. They learned how to properly care for the chicks, including feeding, bedding, and health checks. They also implemented a flnanclal management system to maxlmize their investment. An economic empowerment program for a support group costs £350, providing both training and basic supplies with which to start a small business •.IP!l.l• 13 TRUSTEES, RESPONSIBILITIES STATEMENT The trustees are responslble for preparlng the Trustees Annual Report and the flnancial statements in accordance with applicable law and United Kingdom Accounting Standards (Unit8d Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the trustees to prepare flnanclal statements for each flnanclal year whlch give a true and falr view of the staté of affairs of the Charity and of the incoming resources and application of resources of the charlty for that perlod. In preparlng these flnancial Statements, tha trustees are required to.. 1.Select suitable accountlng pollcles and then apply them conslstently 2.Observe the methods and principles in the Charities SORP s.make judgements and estlmates that are reasonable and prudent 4.State whether applicable accounting standards have been followed, subject to any materlal departur8s dlsclos8d and explalned In the flnanclal statements 5.Prepare the financial statements on the going concern basls unless it Is inappropriat8 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 f inancial 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 preventlon and detectlon of fr8ud and other Irregularltles Thls report was 8pprov8d by the trustees on 29 Novemb8r 2025 and signed on thelr behalf by.. CHIPO CHUNG Chairperson 14 SUMMARY OF CHARITABLE ACTIVITIES Total Qyant to ARC 202&25 £151,260 EXPENSES & DEDUCTIONS THIS ACCOUNTS FOR 25/ OF ARC'S MINIMUM ANNUAL BUDGET Staff Salaries 106,872 Furnlture & Equipment 6.021 70/ OF PORA'S GRANT SUBSIDIZED STAFF SALARIES WHILE PROGRAM COSTS WERE MOSTLY COVERED BY OTHER GRANTS. Supplle8 (medical) 3,041 Consultancles (audlts) 2,718 WITHOUT PORA'S SUPPORT FOR ARC'S CORE COSTS, THE PROGRAMS COULD NOT REACH VULNERABLE COMMUNITIES WITH VITAL SERVICES Support Groups & Outreach 11.300 Organlsatlonal Cost8 (vehicles, staf f welfare, Internet etc.) 17,699 PORA'S SUCCESS IN DIVERSIFYING ARC'S INCOME STREAM THROUGH PHILANTHROPIC SUPPORT HAS MADE ARC MORE RESILIENT IN THE WIDER CRISIS CATALYSED BY THE CLOSING OF USAID. Balance on 31 Jan 2025 3,614 TOTAL £151,260 15 Independent examiner's report to the trustees of PORA Zimbabwe Charitable Incorporated Organisation ("the CIO" PORA") I report to the chwity trustees on m!. examination of the accounts of thc CIO for the )'ear ended 31 January, 2025. Responsibilities and basis of report As thL charih" trustLLs of IhL CIO. l'ou arL rcsponsible for thc prcparation of the accounts in aceordancc iiith thc requiremenis of t]ie Charities Act 2011 ('the Act-l. I rcport in rcsp¢ct of m!. ¢xamination of Ihc CIO-S accounts carried out under section 145 of the Act. In carrn'ingF Out m!. Liaminaiion I havL folloii Ld all applicablL DirL'Ctions gJji'Ln bi. IhL Charil!. Commission undLf SLCiion 145(5)(bl of thc 201 l Act. Independent exAminer's statement I hai'L ¢oinplLtcd In!. Cvminalion. I wnfirni that no mat¥rial matt¥rs hav¢ ¢om¢ to mi. alt¢'nlion in ¢onncction ivith the ciamination givii)g me causL to bL"lieve tl)ai in an!. matLrial respect.. a¢counting rc¢ords not kcpt in rL'spcct of the Trust as rcquirL.d b!. scc¢ion 1311 of thc Act: or 2. ¢h¢ a¢counts do not accord ii'ith th05¢ ￿'¢OrdS. havc no conecrns and havL comc across no othcr Inattcrs in connL'ction iN'ith ihc ciamination lo ii,hich attcntion should bc drailn in this rL'port in ordcr to cnabl¢ a propLr undLrstanding of thL' accounts to bc rca¢h¥d. Signed: Name: AdmirL' Chaiiza IICAEW) l.i.11(Jw mc'mbc'r (jt ihe 1rt.511ftilc' c)I'('haric'rcdAccY)uniani.Y in I,nA>land and Walc'.s (Itc'%'i.Iiraii()n numbL'r I4￿(}3{)3) Address: 22 K¥nn¥di' A vcnu¥. Basildon. SS I.$ 6LE Date: 29 Novcmbcr 21125 16 Income and Expenditure Statement For the year ended 31 January 2025 Unrestricted Funds Restricted Year IS months ended 31 ended 31 January January 2025 2024 Total Total Funds Funds Notes General Designated Funds Income Donations Grants 4.61¥ 4,618 17S.1167 179,685 175.067 4,618 22,01)0 Income from other tradin% activities Fundraising evcnls soi soi Investment income Bank IntLrisl incom Total Income for the year 17 17 23,017 Cosl of raising voluntaTr, funds (3.891) 13.891) {757) Cost of Charitable activities Adult RapL Clinic IARCI support 1$1.2611 1$1.2Cin Total Expenditure on charitable activities {3,891) 120,7$7) 1$1,260 TOTAL Nel in¢ome for the 1,228 23,807 2,260 year Reconciliation of funds Total tunds brougFhi fon%'ard Total funds cArried forward 2.2Ci0 3,488 2.260 27,295 23,807 2,260 17 PORA Zimbabwe Statement of Financial Position As at 31 January 2025 Noles Ycar cndcd )1 15 months JanuaTh 2025 cndcd 31 Januarv 2U24 Current assets Cash at bank and in hand 27.295 2,2611 27,295 2,260 Liabilities Crcdilors.. amounts fallin8 dul iviihin on¢ >'¢ar Total nct asscts 27,295 2,260 The funds of the charity: RLslriLl¥d inLoinL fLlI)ds Unr¥stricl¥d funds D¥sigynat¥d funds G¢'n¥ral funds Total Funds 2.2611 2,260 2i.11117 i.4811 27,295 Appro￿Ld b!. thL Board on 29 NovLmbLr 21125. And SI￿nLd on ils IK'half bi.: CHIPO CHUNG ChaitpLrson GARDNER MUGASHU TrL'asurL'r 18 PORA Zimbabwe Notes to the financial statements 31 January 2025 1. Accounting policies Thc principal accounting policics adoptcd..judgmcnts and k¢￿. sourccs of cstimalion unccrtaint}" in thc prL'paration of IhL financial statcmLnts aru as folloii s.. Basis of preparation Tl)L financial slalLmLnis have been prepared in accordance 1s.ith Accounting and Reporting b)" Charities.. Stat¢m¢nl of RLcommend¢d Practi¢¢ applicable to ¢hariti¥'S prL'p¢iriny Ih¢ir accounls in ac¢ordanc¢ ii.'ith th¥ fvinanc'ial R&'i￿ri1￿&, ,Siantlord ai?i?IIL'ablL) In ihLJ I/K and lIL'i)iibliL' u/. Irc,lan(l (h-R.S 102) (L'l/cJL'Iiy£J Janiiarj, 201)I ) {('/?ariiiLJJ .S'l)Rl) (J.J4.5 102)). tho fvip7anc.ial R¢porting ,S'tandard applic'able in ihe IJK and RL'piiblic c)I'lrL.land (J,Jl.S' 11)2) and thc ( umipaniL.i' Act 211116. Thc ac¢oiinls arc pr¥parcd in poiind slirlin&Tr, i%'hi¢h is Ihc functional currcncs. of thc Charit!,. Mon¢tar!' amounts in this¥ finaJi¢ial slal¥m¥nls ar¥. round¥d lo thi nLarL'sl £ l. PORA Ziillbabi%'L Charili. InLLts tl)L dLfinitioi) of a public bLI)Lfit LntiN' undLr FRS 1112. AsSLts &nd liabilitiLS arL' iniiialli. rL'cogynisLd ai historical cost or Iransaciion i'aluL. as unlLSS othLni ISL sialLd in IhL rL'ILvani accounting polici. noiclsl. Legal Stali15 of the Charity PORA Ziinbabii'c i%.'as Lstablishcd undcr a CIO Foundation constitution and is rcb)isILrcd li ith thc CharitN' Cominission undcr lh¥ rLfcr¥'n¢c of I l ()77711. Thl Trust¢¥s arc appointid and function in ac¢ordanc¢ ith lh¢ Conslitiilion, Thc mcmbcrs of thL CIO havc no liabilit). lo contributc lo ils assLts and no pLrsonal rLsponsibilil!' for sL'ltlin¥ its dLbts and liabilitlL5. Going concern Th¥ Iriisli¥s coiisidLr Ilial thLrL' arL no InalLrial uiicLrtainliLs aboLiI thL Cliariti. s abilits, lo continuL as a goiiig ¢oncini. Thirc ar¥. no sibinificant aK'as of adjiislin¥nl or k¥1 assumptions Ihat aff¥¢l ilLms ii) Il)¥ accounts With 'gFard lo th¥ folloii ingy i'¥ar. th¥ most si&FnlfiG￿I an'as of unc¥rtainti' of th¥ Chariti. ar¥ lh¥ l¥i'¥l of donalion in¢omL Ii'hich nLcds lo bc raisLd Lach and C￿eTh. i'¢ar and is CO￿LrLd in morc dLtail in ihL PLrfomiancL and risk scclions of tliL trustccs anniial rLPOrt for InorL inforn)ation. AccordingTIN Ihc!. continuc to adopt thc going COIICL T]) COI)CLPt ii) prL'paringT thL5L financia] 5tatLI))Ll)ts. Fund atcounting UnrL'slriclLd funds arL ai ailablL to SPLlid on aclii'itlLS that furthLr ani" of IhL purposLs of charit!. Disi&FnalLd funds arL' unr¢stri¢lid fiii)ds of thL charili iiliich thi truslL¥s liai¥ dLcidLd al th¥ir discr¥'lioii lo sLt asidi lo us for a sp¥¢ifi¢ piijposi. Ti)L aiin and PUTPOS¥ of Lach d¥signal¥d fund is s¥t oiit in tho not¥s lo Ili¥ finan¢i