I
Annual R•wJrl uTrd FlTruncknlStot•m•n*i2 Contents Letter from Chair of Trustee5 03 Trustees Reporl 16 Statement of Trustees Responsibilitles 18 Independeni Audbtors, Reporl 19 Chorlty Stotement of Finoncial Activities 22 Consolidated Stotement of Fingnciol Activities 23 Chorlty Balance Sheet 24 Consolidated Bolonce Sheet 25 Chvritystatemenl olccsh Flows 26 Con501idoted Statement olcush Flows 27 Notes to the Charity Fingncial Stotemenls 28 Notes lo thè Consolidated Financial Statement5 40
Letter from Chair of Trustees 2024 marked a period of renewal and transformation for On Call Africa. We deepened our pqrtner$hip with the Ministry of Heolth (MOH) and laid the lovndation for a more locally driven, sustainable model for rural health system strengthening. Al the heart of this work is the Community Health Improvemtnt Programm• (CHIPS), a strategie framework bvilt to reinforce heolth ovlcomes throvgh a 5y5tematic, ¢ommunity-led opprooch. In tondem with pro9ramme Innovollon mode15. 2024 a150 brought 5ignihconl leuder3hip trcnsitlons_ I had the honDr ol suceeedinc. 9ralelul lor her ex£epllonal $8rvic& ond oro plèas sh• conllnve510 support the organi50tion ITr ts new - tiu" J oLso oppointed our Trewchitl il.'Ikl. g.Ti t.1 'Niih over15 year5 06 experience acr055 Ikie i-.i.hli( opd piivote secttsrsln Zomb a r.iid 11.L widerAfrlcan region an in-depth undeTst Systems und 4 vlslon Ih•i ciligr He takes oveT Irc. h05e remorktsblp. h- yeor lenvre sow OCA ernerge 05 respeeted ond strute9lc porlner lo tha Minlstryof Health. uilding on refiecllve learnlng IrDm 2023. we sh4rpeThed our pro9romme locvs arourd thrèe pillars.. Fotility- 80s8d Qutslity Improvfrment. Ctsmffttsnlly Héalth Trolnlng. und InFroslrvclvre Improvement. To9eiher. these pillars forrn the loundtslion oFth&CHIPs mtsdel-not as standolone InterventloTbS. bul a5 c¢mplemenlarycoryyonents Ihot work in combinallon drlve systemic chonge. In 2024. we tran5itic+ned from design lo Implemenlollon. bringing CHIP5 to life ocross three dlstricts-Kozvngvlo. Zimbts, ond Living3lone-Ihrough Six pcrlner A key rnlle51one durlng the year was ovr exponding role within ntstlonol h•alth coordinolion structurès. O Coll Alrlca proudly served os co- cholr of the Nolionol CommunSty Health Technlcul Working Grovp. wherewe shared Insights From delivering the hT5t pilot ol Zombio s new Inlegroted Commvnily Health Worker ICHWI trolnlng. oligned to Ihe notlonol community heolih service package. Thi5 platlorrn enabled us to leod crltlcol discussions Ihot shaped iJdoplotion5 to CHW Iroining. svptrvisi¢>n, ond community slruclure models. contribuling directly t¢ improvmnts in national polScy (Ind proctice. As we move lorwi7rd. our commllment lo slrengthenlng Zatnbia 5 rurol heulih systems remoins sieodlosl. We aim lo geDerale robust evldènce from lh& Implemenltslion ol CHIPS. worklng closely with MOH and our paitners to InlorTD ts potentlol pothv40y lor nulionul scole-bp. new ornboorded sites. l exlend my Sincere thonks lothe ,Ministry ol Hèoiih. our ptsrtnèrs. uppowlers. ond the dedlcoted )CA leam-both slutr tsnd boord embers. Yovf commltmenl ond .hared vlslon have been iTrstTum&TrioI n our grtswih ond impoti To9•ih•r. e look oheud with optimism lo J Fvturè whÈr ruroS communllies J¢ro$s Zombio occess the quoliiy heolihcore they deserve.
Who We Are Oncall Africa IOCAlwryks In Zombio In porlnarship with thè Mlnlstrytsl Health IMOHI. rural hèolih facilitl•s, heolih workws. cornmunltie5. and delivery portners to support the devtlopmenl of 51ron9 und eSFeclive rural health sysl&ms. This is ochievod by lThprovln9 acce55 lound the qualily ol heolihcore servicesol rvrol lacililies. while 5tren9ihenlng commvnity health programmes thot opéiatè<kse 14 pdttples homes. Wè strlvè ID build Èvidencé nn hlghly elleclive InlervenlSon51hal can be odopted ond 5coled by Ihe Mln151ry OF Health lo improve accessto quoliiy heolih¢grino cost-elfeetiwe tsnd suslainable woy. developmnlond the principles of Uhivèrsol Hècslth Coverog8 IUHCI. Wé work closèly wlth government and locol 5takehokler5 ond olgn our efforls wilh Zombio $ notlonol 51r¢Jte9ic objeitives. A5 a ltrorning orgonisotion. w& openty share •videnc& und Ins1ghis lolfjflueTrce health po5icyond procllcewlthin Zombia ond glob01. Zombia currentlyronk$150 out 01192 counlrleson the Hurnon Oeveloprntrnl Indèx. with o lorge. clispersed rurol poP10t10n and limited iFifrostruclure. only holl ol rvral Zombion$ live wlthifi 5 km of u health focility. Poor roads and prolonged rolry$eosoTh$lvrih¢r Iimil acces5 lo these ciilical service5. 805ed on guidonce from the Ministry ol Heolih, OCA begon work in Southern Pr¢vlrt¢ cand hos slncÉ •xponded 115 T4ach acros5 three d151riclS'. Zimba. Kozungulo ond Lfvlngstone. Our Mission Founded iTr2010 by doctors ond Internutionjldevelopment experts. OCA wo2created ITr re5ponseto the exlrem• borrièlsto héalthturo o¢¢e55 rural Zambia. Ssnce Inceptlon, we hove rem¢ined comrnitledtocornrnunlly-drlven T• Improvo hoolth outcom•5 for marginalised rurol ¢tsmrnunitis in Zombla by improvlng tsct•ss lo quulity h•glthcaré. Our Core Programmatic Areas Orb Cull Afrlca refined 115 progromrne focv£ orovnd thr• cor• ond iTrterconnected compon•nts'. the Fgciliiy-Based Qutjllly Improvemènt Progronime IFQIPI. the CornmnItY Heolih Worker ICHWI Tralning nd E9uippin9 PrQ9ro(ne. the Foeillly Inlrostructuré Improvement Progromme IFIIPI. Ond (J grtswing Research ond Lecsrnlng component. These pillcJr5 collectively undeipln Ihe CHIP5 model-on iThtegruted. system5-ofienled approrjch where eoch &lmnl complements the others 10 drive meonlnqlul und U3tainoble change. The Reseorch nd Leorning component 0150 includes lfor15 lo digltls communit h8alth Inftsrmatlon moDu9ement toa1% ¢Jnd other Impletnenlolion resources. contribvling lo improved dgla use ond real-time decision- m(skiDg lor Cotnmvnity heolth. Together. thèse pro9rommo$ ty11gh wllh the NolSonal Communlly Hèall Siralegy. os well as the World Heolth Organlzallon IWHOI heolth SY51em5 building blocks, p¢rti¢vlarl In servlce delivery. heolth worklorcp development. Inlrosirvclure. ond heolih Inlormollon systems wlthin Zumbio s rurol heolth context.
Community Health Improvement Programme (CHIPS) In 2024. OCA, in partnership with MOH and other key 5takeholder5, kicked-off o tomprehensive Comrnunity Health Improvement Programma (CHIPS) to strengthen rural health systems. "We appreciate Government partners such 05 On Coll Africa who sUPPOrt us to oddress longstonding challenges ond ultimately improve heolth outcomes in Drowin9 from ov¢r IS yeors OF experlenie ond Internotlon¢Jl best proclices. CHIPS is d¢slgf¢&d to.. Improvemanl Pro9rommé IFIIPI". Improve Focility Inlrastfucluie. Fociliiy-based Qvolity Improvèmefit Programme IFQIPI." Enhonce tacllity-basEd Service qvollty. Reseorth ond Leorning-. Improve communlty heolth inforrnaho rnana9ement. reseorch. leorning nd digltfjlis¢Jiion. Commvnity-Btssed Volurnteer Troinlng ond Eqvlpping Pro9rtsmmè.' Strengthen human resources for health, wilh o locvs on Iroining ond eoiJlppin9 Cornmunily Health Workers ICHW51. CHIPS will be Impmented ocross all OCA-supported slte5 in 2025. Evidencè from Its rollout. Ihrovgh the Research ond Learning pillof will" lortn policy. guide pr&gromrne deslgn. ond support the scale- vp of Ctsmmunlly health systerns nolionwide over the toming yeors.
Facility-Based Quality Improvement Programme (FQIP) Th• Fucility Quality Improvemftnt Pro9ramme {FQlP) is a three-yeur initiative (2023-2025) led by On Call Africa (OCA), designed to improve the quality and consistency of health s•rYice delivery in rvrol Zambia. It èmploys o commvnity-driven. 5tundard159d model onchored In o governmeni-opproved. lociliiy- based quolity ossessmet)t tool The progrfjtnme places comrnvnille5 al the centre ol heolih syslem Improvement èfforts. Ènsvring thai he¢lih workers. community rnernber3. and local leadership work collgborolively lo r4Jise servrce stondords ond heolth outcomes. Throughout 2024. OCA significontly strengtheTred Ils colluborulion wlth the Ministry ol Heolih IMOHI ot notional, prtsvintlol. tsnd dislrlcl levels. Thi5 parlnership wus inslrvmentol In scoling the prograTTrme s reoch ond èffectlveness ot ihr80 key heolth Fociliiies Chidi. Mapallzya. ond SirnolvDdv-with plavs glrEgdy underwoy lo expond to Sitnoongu ond Siamolumbo ID 2025.
Key Achievements in 2024 Cllnlcal GoY•rnan(•qnd Audit Imprw•rnents: At Chidi Heolth Focility. OCA tsvppt)rted strvctvred dinlcal avdili. leading lo measurable imprtsv6méthts In prescribin9 proctiees. This contributèd to a 28% rèducllon In onl1610C pre$crfpllon errors. r$Haclln9 Strongef tsdherernce to clinlcal guidelines. Enhon¢¢d hl3t¢rnol and Child H•ulihServlces: Increa3ed c¢)mmvnllyoutreuch and lacilily-level qvolily efforls led to higher vptljkts ol ¢nlenotcl ond postntslol core sèrvlc•s. Improvin9 eorlydelettion ol compliccjtionsand promollng sole deliverles. Str¢n9then¢d Svpplychalnondcgld Ch¥itt Munqg•m•nL. Targeted $vpporl helped ensure better (Jvoil¢tbiliiy ol esserstiol mÈdiclnes ornd vucclnes. with morked Imprtsv$m•ntS in cold chain tngDogèmènt. portlcularly in rerntsltr sile$ Vohjnteer Engag¢m•Thl Cgpocity Bvlldlng: Thirteon volunteers. I)cldIng plocemeTh15 Ifom portnerorgonlsollons. ployed an ocljve role in odolescenl health outreoch. staff tralDln9. sufé9UOTdin9 Inlllollve5. dolo monltorln9. Their involvemenl ot only filled hvm¢n resource9aPs bvt alsts enhonced knowledge tron51er ond InnDVOtlon within the locilitie3. Ytsvih Empw4fM•nt: FollDwlng torgeled youih ensogement acllvllie5. two ytsung people from Simongo wefe hlred by o portner organiS01ioD. under5(oring Ihe progromme 3 broader Impocton livelihoL>ds ond ¢op¢cily development liThi¢al Procti¢• Impr•v•m•nts: McJlniilrilioD &rrpp.nirbg coveruge Increo3ed dromoticolly. rlsing Iroffl jvsl 3% 10 50% ocross supported focililies vittsl signs recording Improved significonlly from 20% to 80%. boosiing eorly detection oF£11nicoI deterioTolion.
Ahnul SattTr•nt•2024 Plans for 2025 Geographlc Expanslon: The FQIP will be Introduced In iwo oddiiionol heolih locililiES-SimDongo SIDmofbmba-exlendin9 the reoch of the prc9rufflme and Ils integrated opproach lo qualiiyetsre. Faolity AsJessments: OCA will conduct nine oddiliDnol locility qvoliiy (4ssessmenls. bolh al exlsling ond newly odded $llos. to infortn tailored improvement plans and monitor progrtts5. Sultoingbilily ondC•mmunity-L¢d Innovqlion: Tho prty9rtsmme willscole up income-generolln9 aclivllles to enhance sustoinobility ond redvce rèlionté on èxtérnal funding. Thls Includes exploring locolly vloble opwons to support ongolng comrnunlly portlilpollon In servlce delivery. V•lvtst••r Pt•9r•mm• tynd Sir•te9lc PortnershlpB- Conllnued plo£emen15 orhealih and systems vokJnteer5 Irom Toulo unVers1(Y und NHS ED9land will enrich16arning ond lchriicol o5Si5tonce ot locility level. Eff ¢rtSWill ulso be mcde lo deprt porlnér$hipgwiih other IoEal and Inlernalional tolloboralors. o Syst•m Ik)t•9roll•ty Sust•inabilty Mod•l: A distritt-led sustoinablliiy rnodel-co- designed and 0(•011¥ approved by the Min151ry ol HEulth will guide Ili¢ Iransiti¢>n Of locility-levtrl quolity ImprovemeNts lo Fvll OwtteTJhrp by the E)iStrlcl Hcalth Office. embedding FQIP within the routine operatlons ol the local heolih system. Community Capacity Building Rgcognlslng thot sustolned quallty methodologie5. eouipping Improvewlent must be commuhlty" them lo l(Jke an ocllve roLe 4n lo4, OCA plv<cd trgng ¢rnphq8is driving chonge. on lo[ empow•rill•YIt. Ih 2024: Jolntly devèbped commvniiy oclion plons were Implemented to respond to Identified gaps. 15 polyvaleDI C&Vs wèr supported and superwised 10 expond thelr role In commuttity engagement, heolih promotlon. oDd follow-up. The pro9romme rolled out comrnvnily SCOTecord5, 0 parlicipalory tool that glwes communities o structured pluiloi m lo piovide leedbock on s¢rvl<* quoliiy 88 Nei9hbourhood Health Committee INHCI mernber5 were troined In heoltli dula usc. m¥iiSloring. ond qvolily impr¢vcment (Qll
"Through the NHC trainingi we have gained valuable knowledge and skills to improve sanitation and health for everyone in our zone [community], we have done this by increasing the number of toilets (latrines) in our community with support from traditional leaders.Y'_
rvJal R•partandfinoTrclglStqt•rn•rrt•20 Community-Health Workers (CHWS) Programme Over the post four years. OCA ond portners have 5VPPOrted the MOH to develop and roll out the Standordised Community Heolth Service Package, in¢luding the CBV training programme. This effort seeks to formolÉs# ond equip o skilled Community heclth workforce. providing o foundallon lor ongoin9 rnonllorin9 ond evoluolloo olimpoct C&Vs on he¢lth oulcome$. E55entitsl tools and e9ulprn¢nt were dislributed to CBVS al Simtsn9o ond Cholimon9ela ID support housèhold Y15115. health education. Telerrols. ond baslc dolo collecllon. In 2024. the Mlnisiry el Héclth IMOHI alhclally launched the nollonol Communlly-Ba5ed Volvnleer ICBVI Iroining pocktyge as port ol iisbrooder etFvrls lo strengthen comrnuDity heolih 5YStetns. However. due lo Inadeq1 fundin9. the MOH reqve5led On Coll Alrico IOCAI to leod the plloling ol the pockoge to U55ess ils f•osi6ility, ¢lFectiv•ness, nd opèrallonol r•qulr&mont$ belofe polentlal sccl&-up OCA Inilioted thè plloi in Navèmbèr 2023 gcr05s three selected rvrtsl heollh Facilities. Sitnon9a. Chalimon9elo. oThd Chidi. A lotol 0144 C8V5 were recruited and vndèrvlènt tralning based on th$ ftew nollonal currlculum. y October 2024. 29 CBVS hod been successfully deployed in Iheir respective tommunities. lully equipped with totsLs nctssory for Ihelr work. supported through regular supervlsion by hÉolih Icciliiy staff. ond provided with monihly 5lipends to lacilitale their op?rotSons. Portnership5 wllh the Zlmbo Dlstrlct Heolih Office were sl9nificonily strengthened. with jolnl planning. supervlslon. ¢nd reporting methoThisms contrlbvting to bltèr tt119nment and Impfoved overSi9hi ol CBV octlvllie5. SeY•rql k•y rnil••ton•i w• ehi•v•d o¥•rth• cours• of 2024: Positive heolth ovtcon)es begon lo emerge. partlculorly Srb maternal ond child heolih. wher8 Communlly mobllisollon ond ec¥rly relerra15 by C8V5 contributed lo Increa5¢d tatilitv- based deliverle5 onlenotal c(Jre oltendonce. Baseline dola collecllon wos completed ocross both pilot siles (Simortga, Cholimongèlo. ond Chidil ond comporlson Icontroll CBV engagement in pieventlve and prvmolive heolth $ignificoThily improved. with CBVS playing more v15ible and klclive role condvciing hovsehold vlslls. deliverln9 heollh talk5, and linking communities to Formtsl heolth 5ervlce5. -ookin9 ahead to 2025-26. OCA plorns tosc¢le IheCHIP5 progromm¢ '.0 new tsreos, including Siomolvmbo, ilmalundu. ond Mopolitya. buildin9 the lessons and InFrc15trutlura 9s1ublished through the 2024 pllot. rhis aexl phas& will l¢Jriher reinforce cornmunily-level health delivery 51rengihen the integroliov belwepn CBVS ond primory heolihcare Services in rural Zarnbiu. io
Facility Infrastructure Improvement Programme (FllP) The Facility Infrastructure Improvement Programme (FIIPI is a cornerstone of On Call Africu's commitment to improving access to quolity heolthcare in rvrol Zambia. In 202d On C¢J11 Alrico deepened it5 collaborollon with key governmcnt partners- the Minislry tsl Health, th• Minlslry of InFrostructvre. Hou51ng ond Urban DeYÈlopmenl. ond local communlly leuders-lo By lotU51ng on Ihe physicol re511ieThie and svslolnobility of rurol healih systems by olignlng with nolionol infrastructwre 5tandords and inl*grtsling communlly Input into the design ond Impl•menlatlon piocesses. FIIP ensures Ihol commvnllies receive care in sofe, di9nified. ond Funclltsnal envlronmen15. 1 he pro9ramme also conlribul8S lo Ihe P9rades acr055 four rurol heulih fociliiigs. Slmoortgo. Kanyan9a. Chidi. ond Siakosipo.
Rwrl•nd Key 2024 Infrastructure Achievements ooa Simoonga Chidi Konyanga Comprehènslvè Icjcilbty Upgrade. Improving patient flow ond Service delivery Expan5Ion olrnaterntsl heolih sèrvices through a new m(Jlernily annex CoThslrvCtlon ol a modern oblulion block. $19nithcontly Improving 5anltotlon ¢nd hygiène. Conslrvclion ol a dedicoled maternal ward, enhoncrng privacy and quolity of core for prègnant womèn Clini¢ renovotions lo enFionc8 spacè uiilizalion ond Inlecllon prevention powered waler5vppIy System. ensufiTrg occes5 10 cleori woler for over 20.000 communlly members Eslokslishmenl ol o yovlh- Friendly $pace. promollng adolescent occess lo ioiltsrtrd health seivices. wcler network lo eD5ure consislenlwoler supply. Deployment ol 501or Ne.w stol hou51og. helping to retaiTr skilled heolihcare workers In rural p051ing5 Focility operolion5 Qnd emergency core pr Siakasipo Construction ol an pntir¢ly new Ilinic. reploclp.9 an old stwuclure Ihol wos no loiiger fit lor pvrpose A mothers shelierw05 odded to support wotnèn woitlo9 lor d&livery. ospeciolly those I"oveling long disittnces AbluTion block ond solar pow&r 5y5tems Insloll¢d lo ensure lunctlonality nd suslainubiliiy. 12
Building Capacity for Infrastructure Sustainability Recognising that infrostructure investment qlon¢ 1$ not sufficient for loTrg-term impact, OCA d•liv•rod Operations and Muintenance IO&M} training to ovtrr 100 hèalth facility staff und community members at Simoongq• Konyanga. ond Cholimongelg. -on Cull Afrlca's lTrcreJibl• support has trqn¥krmed th Slmfony• Heolth Post Snto a beacon of h•p¢. With expand•d itylr•structur•. ltt¢lvding q spqrlous maternlty wurd prop•r sterllization r•as. w• con now provide safe and dignlfi•d rar• for Theae trainings were olmed tegulpplng local teams with thè skllls to montygè. malnloln. ond tfoubl95hoot Infrostrutture componenll. réinlor¢lng ownership ond exlendln9 the lifè of these crltlcol osset5. 13
ruollpOrtthAHwJnrknlStatM•Thti2024 Looking Ahead to 2025: Scaling and Strengthening Impact In 2025, FIIP will expand to three additional rural sites: Mapatizya, Simalundv, and Siamufumba, furth•r broadening the programme's reach and impact. Deepenlng he¢lih systèm Integrotion. ensurlrg that l•lroslrurliir• ond Service delivery reforms are embedded within di$lri¢l ond provinciol health pLan1n9. These Investmonts will be inlormed bylocility ossessrn&Thts. community engogefflenl. ond coordinollon wsih d151rlcl ond provinciol heolth olfice5 lo ¢n3ufe ali9nrnenl with locol needs ond $trvice delivery plans. ¢XA'•2025 priprili¢¥ inclvd•: Cgnllfiulng porlnefships with the MID151ry ol Heglih and ocadeTnic In3titvtion5 to generate evidence. bvild heolth workfcrca capacity. ond support pollcy odvococy al notionol ond 5ub-nalional levèls. Scolin9 CHIPS lo additl(>no1 $itè$-51moon90. 51ornalvmbo. Mapoti2yO. ond Simalundu-to ell5ure integralior. ollcciliiy ond £omrnvnily-level heolih improvèm•Dt •ffcrt$. At the som• M8, FIIP wlll rémoln •n Integrol purtolihe brooderCHIPs {CornmnItY Heolih ITnprovement Progfammesl model. which brlngs tO9ether in+ra5trvcture. worklorce, ond qualitry improv•manl Into cohesive ond locally driyenopproach. Strengihening su5toinobilily by investing ITh communlty ownei$hip. lo£ol copoclty development. ond ongoin9 Infra$lruclur8 support fflechani5rnS thot enoue locilities to function efficlenily ond Independently. Expanding C&V Irtsining support. further building a skill•d ond we11-8quipped iomtnunilv health workforce. 14
OCA Plans for 2025
and beyond
As On Call Africa enters the 2025-2026 period. it
does 50 Wlth a sharpened strategic focus, deepened
partnerships, and a commitment to expanding impact
and learning u
knnMlwrl ond Flnuntl&•TrA1I2D24 ON CALLAFRICA SCIO TRUSTEES REPORT FOR YEAR TO 31SY DECEMBER 2024 TftUSIEES ON CALL AFRICA LTD TRVSTEES COMPANY REGI$7IATION NO. SC041S46 Iscotloncll CHAIITY NO. C5000394 KEY MANAGEAIENT PERSONN& PRINCIPAI ADDRESS= Ito 1st June 251 272 Bath Streel Glas9OW G2 4JR Irrorn ne 20251 5 South Chorfott¢ Stre¢t Edinbvrgh EH? 4AN REGISTERED OFKe Ito If June 20251 272 Balh Street Gb5gow G2 4JR (from 2nd June 25) 5 Sovlh Charfolle Slieel Ediiburgh EH2 4AN AUDITOR SRG (Audit) LLP ruMbe Howe 175 West George Street Gkjsgow G2 2LB BANKERS Cooperative Bonk PO Box 205 Oerf House Southwoy Skelmersdale WN8 6WI Govewnlny Document Ihe cPrIV is a Scottish Charitoble Incrworated lgOr¥s01)n ISCDI. chority registtotion nvmber SC041546 and is govemed by 115 con51ilution. 16
ON CALL AFRICASCIO TRUSTEES REPORT FOR YEAR TO 31ST DECEMBER 2024 Ilsk manog¢ment On Coll Atrica bos grown 5ignifiontly over Ihe last foLf years ofKI we hove mod8 concerted eflorts to strengthen our governance and rtsk M(09eMent durlw this period lo an$L Ihol they rernai) frt for purpose. In 2021 wè èstoblshed newgov8manc8 arrawements. inckjding commttlee a(geMentS ond clear schemes ol delegatk)n. We aLs0 Lry)doled w con5111ullon to ensLKe il wos fit fcy purpose for w size ond new woys ol woiking. In 2022 we embedded Ihese 0pproac$ ond worked lo that new poIc5 ond practhcas were vnderstood ol oll levels ¢1 the orgoni50tion. In 2024 wg con11nl to streryJthgn gOvae and rGk managennt wHh further recruilment to Ix)ard of trustees, Trh furth8r Tetxesenlotion ol Z¢mblons on our b(x]rd and greater gov8rTh)nce and rfsk exP8riere. We hove estoLYished risk orKJ governance, ffirn. HR ond prosycwnmes comrNH8Q5. vthich meel qvortedy, in odvon¢e of full boord meeting5. Our committees mo7ke dekgoled deci$ion5 and erGvre thot emerging and glevel rkS floggad lo Ihe boord ol Irv5te f£¥ svrfft oction and mthgation. Appoknlm•nl 01Twe5 New truslees ore recwited ond appointed by o process ol vol among the cutr8nl Iruslee5. Folowng o revlew ot sknls and experience required for oversvaht of the chiThVs 51tolegy the tnjstees hove begun lo expond Ihe Boord. onlsatloYKI Strvclur• All mojor slrategic deas15 ole token by th8 Bo£xd ol TpJ51ees. T charify'5 Sched of delegatlon pass85 day-l(hday operotiorol decor to the CEO who respDn5ib1e ftrlhe ovetsight ond marMJgemenl ol Ihe staff. Audllor A resolutn proposing th¢Jt SRG IAUDfii LLP be reappolnled as audi1£5 ol the chonty wll b8 pul lo u Geneiol Meelfing. Dlsclosuwe of IwowrnaKon lo av¢llor Eoch of the Ttustees has confilmed Ifot thwe Ls no inl0rrrt1on of whlch they ale (nvcwe whkh ts rek¥onl to the ovdS1. but of which the oucltoi us unaworts. Tr.ey hrjve further confirmed Ihol Ihoy h¢Jve taken oppropriata steps lo identhfy svch febvant inlornation ¢d to oslabkh that the ouditor Ls awcye of such information. 17
Anu•1I4pOrtond RThinddSut•nint¥2024 ON CALLAFRICA SCIO STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31ST DECEMBER 2024 Th0TnJsteèsareresF)o1bIe1OrprepOnn9theTrSl$•sRQportQnlh•rInanC1oI stotemènts no¢cordoncewilh appb"coblelawandUnited KingclomAccounttng stondoTds IUnrfedKingdomGeneroltyAcceptedAccounting Piacticel. The law (Jppficoble lo charities In Scollond requlres the Trudees Io PTepore flnancial 51olerfftnts for each tlnoncl¢l year whlch giv& o true end IIYr eW of the 51ate of olloirs ol he charity ond of Ihe Sncomlng re50tJrces and oppllcotlon of resources 01 Ihfr Charity f(Y thol year. In pieFKrring these fiwnclol 3tolementS, the Trustees are requked to.. Setsvltoble occ¢)vntlng polic5 ond then apFAy 1hem conststently: ObseTve the rnethod5 ond principles In the Charitie5 SORP.. Moke judoements and estimotes thot ore re0son0b and rxudent: Slole whether applicobb VK occounllng slondords have been folowed. subjecl to ¢V motertol departures d15cL05ed ond explae in the linoncial stot¢m?nt5-. and Prewre the financial stotèmènts on thg goiry Goncwn ba5i% vnless it ts noptxopvole to presume thot the charity whl conlinue In operalion. The TrL¢15 are Te5pongble fu keeplng sulficitsnl accounting rocords ItrKJl disclos• with reasonoble occvrocy al any time Ihe linonciol position ol the chaiity ond erK1b them lo enMe Ihal the linanch31 slaternents complywith the Charities and Trustee Investment Iscotlandl Act ?LX)5, the Charfties Accounts IScoM(ncll Reoulotion$ 2006105 ornendedl and the proYEion5 of Ihp tlust deed. They ore 0150 rgsponwble f¢y sateguordlng the osse15 of the ch(ty and hence for lon9 reasonotAe steps for the pr8venh.on and detection ol fraud and other irreguluilies.
ON CALL AFRICA SCIO
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF ON CALL AFRICA SCIO
Oplnbn
We hove audited the linanciol slotemenls ol the On Coll Africa SCIO Ilhe portsnt chorityl
ond ils svb5idiory Ilhe Grovpl lor the yearend8d 31 December 2024 vhich cornpriw Ihe
Pcwent ond Group Stotemenl ol Finonclol Actlvities, the porènt ond Group Bokjnce Sheels.
Ihe Porenl ond Giovp Sluterypnt tsl Coshflows ond notes to the finonciol dotemenls.
IncbJding a svrrrnary ol significont occovnting policies. Thè financial reportlng tromework
Ihat hos been opd in thek preparth.on i40pplicoble ond Unlt8d n0M Accounling
standards, InclLKng linanciol Reportlng Slondord 102 The financiol Rep¢yling Standard
applicoble in the UK Rcpubfie ol Ireland IUnil¢d KirKJdom Gentralty Accepled
Accounting Fyacticèl.
ID oplnlon Ihg statements:
glve a true ond falrleW of the stale ol the PoTenl and Grovp chorlty's ¢)ffau5 OS ot
31 December 2024. ond ol the Porenl ond fyoup chortty'5 Incorr4ng re50UTces ond
opplication of resovrces. for the yeLw then erKled.
hove been properly prepared In occordance wth united Klngdom Genwally
Accepted Accounting Praclcè: oThJ
have been wepored n accoidonc8 Wth the requirements ol the Chorities and
Trvsle¢ hyestmenl Iscollondl Act 2QK15 und regulatior) 8 01 the CFKJrities Accounls
(scolnd> RegulotK)n5 2006 las arrBndedl.
for opinlon
We corKlucted oui oudfft in occordance wilh Inlermtional sIdards on Audih"ng IUKI ILSAS
IUKII und appl£0 low. Ourrespomibilits under those st(ndard5 ore further descrbed In
the Audltl¥'s rpowibifities for the audit of 1he linonclol statements sectb)n of our repcKI. We
i¥e indep8ndent ol tho Porent and Group chorily irb occ
An4ludlREPllrtaTrdliTrafj¢ISt4Ipnl>2ra4 ON CALL AFRICA SCIO INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEÉS OF ON CALL AFRICA SCIO inlormcrtion. we 018 rèquod lo rèport thot loct. Wt hav8 notl¥ng to report In thts regard. Alatkn en whlch w• 47M i•quiT•d to r•port by •xc•pM•n We have notkNng to weport in Tespecf of Ihe matter5 in ielalion lo Ythh the Ctruili Accounts (Scotlandl Regukn1K)ns 21K)6 105 0m¢ndedl rewtre us lo report to yov W, in ¢x opinion- Ihe Inlomatkjn glven In the ffncmclal aternents Is Incons15tent In ary materfol respecl with the tnJste¢s' reprKt: yoper a¢¢ount•ig re¢tyd5 hovo not ba¢n kept. or the ffnoncid 51atemenls are not in ogreemenl wlh Ihe accovnlwig recorés: or we hove r receivtsd oll the inlumotlon and exthanolions we requKe lor our audit. RespOnsIblI•S ofTw$ttts A5 expluned more ful in the trustee5' respon5tslilies stoterrEnl sot ovt on page 18. tho trvslees a reSpOrb luthe preparathon of fin¢101 stolements ond belng soli5fied thai they gNe o Itve ond foir view, ond l¢x such intemol conlrol as the truslee5 deternire 15 necessory lo enOts the piepaTQtion of finonciol 5tglements thol orè free trtsm rThJtehal mlsslotemenl. whelfw dve to froud or emr. In prepafing Ihe Ik)anckJl stotements. the tW5tees cxe responslble assessno Ihe Porent and Group chatity's obfity to continue as a goiro concwn. d¥clo5ing. 05 aprficak4e. matter5 retoted to Ong Coe ond vskng Ihe golng concern basls of occounllng unless 11 trustees eilher intend lo Iyuidate the Parent or the Group chority or to cease operath"ons. er ve no reoltsfic allnove but to do so. Avdtlofs r•sponiil1Ikn for lh• authl of th• finanCh 011$ We have been oppolnled 05 audltor under5ecllon 4411) Icl of Charlt185 and Tru518è Inveslment IScolk7ndl Act 2005 and report in accordae Ihe Act and rdevcjnt rUl0Orts mado QT having effect thgreunder. r objeclives ore lo obtain leOnab oswrarKe aboul whether the In011 stotemgnts as a whole are free frorn material mi5Staternent. whelher due lo Iroud or err(y. ond lo issve an ouditoi'5 report that includes our OFinion. Re0son0b asSonce is a high of 0S5vrance, but Is nol o gvorontee Ihot on oudlt conducted In accordunce wth ISAS IUKI 11 afvoys deteet o rnoteriol mi551otement when il exists. mSta1eMernt$ con uise fr fvoud or error and are considered moterial it, indivKluoty or in the oggregate. they could retssono be expected to InfKJencè Économic dectsiorts of vsets token on th& bagls of Ihese finoncial slotements. IrregUltte$. IncludSng froud. 0 Instonces of non<ompllance wth IC ond regUlat)n$. We design procedwes in line wilh ovr responsibilities. ovllined obove. to detect material mlsstotements in iespect of irregulorilies. inclLrfJlng trwd, The extenl to wtrlch our cc8d8s are capable of detectino irregvbiites. including fraud is detailed bebw. We gained on under5tonding of the legol ond rewlatw fromewcKk pC0e to Ihe Parènt ond Grovp ch(rrity ond considered the fisk ol octs by tho Parent and Group chcrity which we conlrory lo the applcable laws ond regulotions. Inclu(Jng froud. We considwed the extent to which non-compliance might hove a rrKJterial impact on the financial statements. We aL%o con9ded th(xe lows oncl regubtions which have o direct irrpact on the FKeparatK)n of the finonciol slatemenls. such os the charitS ond Trustee knvestment (Scollandl Act 25 ond the Chiwities Accourbt5 Iscotknndl RegulatK)ns 2006105 omendedl. We evaluoted monogement ond Iruslees, incentives ond opportvnities ffrOlun* monipulolion of the finoncial slatemenls fincljding Ihe risk ol monogemenl overrfde ol conlrotsl. We remewed Ihe control procedures implemenled by monagemenl ond Ihe Irvstges ond 20
ON CALL AFRICA SCIO
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE TRUSTEES OF ON CALL AFRICA SCIO
encwTed ot nn0gent and ITtee$ iegardng thetr klentthcatlon and os5è55ment of the
rsk5 of irwvlorilres. Our otKlit yocedures were designed lo respond to risks of mot8rial
mi551atemgnl in the financial slolem8nls. recognisin9 thot the risk ol not dèlècmng o rnal8ri01
mi5Stalemenl dve 10 troud 15 higher thon 1he of nol delecthg one resulting from 8wcK.,a5
froud may involv8 debefOe conceakn¢nt by, lor exomple. fgery, MreFXesentatiOn9 or
lh1¢w cdlu%on.
We Iocv5ed on l(TWS orKJ regulation5 thot ¢LyJld give rise to fJ motwiol misstolemenl kn Ihe
charity's financKbl 0tMents.
Our tests Included, but Were nol lo..
oblokrj on under5tardlry ol Ihe contrd environmenl in moritonng compkjrte
th Iow5 and regLAOlnS.
¢Jgreement ol th8 fimnciol slotement dlsc105LYes lo Ur0n9 suppc¥l+n9
documentoon',
onqu$ ol the senior mnogtsmenl and trustee5'.
review oflhe board meetings trwoughout the perfod;
W of kgal cotTespond8nce and invac¢s.' and
review of monvol odjustmenls made in cowmno to Ihe financ1 datnts to identity
any unu5voI odiustrnents.
We 0150 commvnicaled relevant identifigd knws and regu1otK)n5 and polenthal fraud ffjks to
ol engagèm•nl teom memb8rs. and remained alert to ony indationS of fravd or non-
comJiance vthh lows ond regUk]ts Ihtovghoul the oudit.
Because of Ihe pnherenl MitatIO of on ¢udlt, there i o rk thal we 11 not delect al
iwegulixities. Includng th058180dir¥J to a moterfol Mi101eMenI In th¢ fincncTol 51alements or
non
nlRep•vt Flnaw&Stotern•nl2024 OM CALL AFRICA SCIO STATEMENT OF FINANCIALACTIVITIES FOR YEAR TO 31ST DECEMBER 2024 Unr•trktgd R•slrfel•d lund# Toknl Ilm#trf¢t•d R••trk funds funds Totsl 2024 2WAJ EvrKJlbn5 & LewcE5 37&1Y27 187.113 560.1 371.579 278.158 649.737 otherlThcorr IQ&33 io. Ttsknl kncome 383. 187.113 570,9rJ 27&158 679.817 R¢Jshg J$ 27.170 27.170 ChfJll¢b Act11 134.751 183.796 316A47 800,145 282676 642A21 Tottsl Resow¢•s Eynlled 181760 I.790 361.S56 387.315 281471 669.9 et Incom• lor lh• %)I,i(x) 3217 3)4,417 14.5181 gB26 other ILossesl io 160.7441 160.7441 Fe A550ts for OCA Ltd 16.854 16,&54 Funds 217.954 113*7) 204A17 14,518) 150.9181 Fund BoteS tught forward 13.W21 89.741 86.139 42,798 94,259 137,057 Fund Baknne•s < 31d Dec•mb•r 214352 762Q4 290566 13,602) 89.741 86.139 The 5tatemenl of financld aclivllles Includes ul gains Iwes feeogThsed in Ihe yeor. l income and exp8nditure d8rive from continU1g 0clivitS. 22
ON CALL AFRICA GROUP STATEMENTOF FINANCIAL ACTIVITIES FOR YEAR TO 31ST DECEMBER 2024 vThT•¥trI k•kt•d bjndi fvnds 024 Uwt5trkled IpJDds 2023 R•thkled r•knl Nol•J tknnolbn5 & Leoocle$ 17 548.601 s.)4 1.072.105 569.287 389.sfM) 958.787 01[1¢•)0 10.833 31. 31.233 InwestrneDt Incvme IA fo1¥1 kneom• 600.8 32JJ04 1.004.J83 J09JQO Furd5 61310 é2JlO 5L641 54.641 Ch¢Titat Act11$ 8.523 378.633 747.156 364.079 456.X17 820286 oth¥Eypèndturè 16.258 16.258 16.872 25.189 43S.5r2 nd• 147mi 378.433 825.724 N•t IncaTh? l•rlhe Yar 69.904 113.788 144.871 256.659 164.928 175,0241 Fo%ed AEeli Icr OCA Lld 16.&54 I164> olher IL05S51 24 Id).744 Nel mv•m•Thtkn fvnth IfA,1•4 (T5m41 Fund 8do)ces btOV9ht lopNd 80.ea5 499.554 306.$35 I.85? 470.394 410.719 Fund lalanees 315trDe¢•mbo1 751213 41¢.719 491,564 541a6i 216J$2 The $totemenl of financid actNitÈs inchJde5 all going and 105ses recognlsed In Ihe yeai All income and expenditvre derive from conlinuing a¢tlvithe$ 23
AhUal Rp•rtond HfiondulS+ul•m•t2024 ON CALL AFRICA SCIO BALANCE SHEET AS AT 31ST DECEMBER2024 Cuw•ntA¥s•ts Debtors C05h ol bor and in htsnd 10.288 301.779 312.067 3.307 163.$04 166.811 cred5. omounts lakng ue 1th1 orLe yeor 12 180,6721 N¢U•1A1l•ts ¢,556 86.139 Total Amets is t• 290,556 lThcome Fun¢h Rest1d Fund5 UfYestfed Fvnd5 13 76,204 214.2 290.550 8?.141 81,13? The ffnoncid stolem8nts were approved by Iwslees on 2110812025 oliknfi ri_.1 IiL,i. Qi LQtrJ74 24
ON CALL AFRICA GROUP BALANCE SHEET AS AT31ST DECEMBER 2024 Notes Plxed osiets 0ss81s ?4D.6 228.103 Cvrt•nl Au•ts Stock Debtor5 Ch at bcnk (rt In honLI 3A29 5.1 352.832 561.261 13.604 S66,7 584.567 Ciedlots". arno1$ lamng due vAkhin one yeai 167,0131 I8910) NelcenTA5l•l5 Sll.554 271.451 Tolgl Assets Cuw•nt u0bl1¥ 758.213 499.554 Incom• Fur1 R&sl(Kl8d Fund5 Unresfrrted Funr15 30 210.852 541.361 758.213 410.719 499.554 Te fincy•¢ial stotemenl*. werp. rjpvovecl by Ibe Trustees on 2110812D25 25
ON CALL AFRICA SCIO STATEMENT OF CASHFLOWS AS AT 31SF DECEMBER2024 CO¥h1>WI from operay acltAIItrs Cosh gen8rotr8d from opwotlon5 14 138.275 16,917 N•lcash vwd 4¢thfMI•s HrJn¢h9 •¢tMI•i Pvichase Of derivate$ 60.744 N•tcash g•n•f4hd fr•rhJ(ws•d kn) 60.74M Nltrule in cath ond cosh •qulYol•nts 131.276 77.411 Cth arKI co5h equvabnt5 at be£trnhg ol peFKxJ Eltecl of forepJn exchange rottr$ 163A04 146.566 I.744) ¢•sh atrend ofperlo<l 301.7 163J04 26
WWpD<alqfvlca.ory ON CALL AFRICA GROUP STATEMENT OF CASHFLOWS AS AT 31ST DECEMBER2024 ¢osMk•wi from a¢lMIi•i Coth¢eO1e(lf[oQp2Itslior& 241338 160fj62 PchSe01101ble red 05w15 Pioceeth IiomdiwyJlof I1b liyed osts P75131 1172541 11?6S Not cosh g•n•mtd Irn (w•d knl P7.6131 16.019) Pw¢Fx)s¢ ¢fd•rivotiwJs 60,744 Net cath g•roJroled llo(USed kn) rin¢4 tt¢tMIT•s Not Inci•os• In tthh and cwh •qth¥akrls Eflecl offorèlgney£FK5tvap iotes iQ.744 213.835 214,717 160,7441 Cash and cu¥h •qthol•rfi ot begkn ul pwkid 198A59 C05h or4J ¢usb eqL*alerti ol end ol pefv)d 564,457 27
ON CALL AFRICA SCIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR TO 315r DECEMBER 2024 A¢¢o¥nllng poocles Charlty Inf¢kntt On CallAfrico SCIO15 o Charltable Incowoted Orgarolwi. ¢hority registroliM wmber SC041546 Iscollonél and is govemed byits constitution. 1.1 A¢covnMno conveTrlon Ihe financial stolements have been prepored In ecc¢¥tts Mqth the chority'5 goveming documenl, It Choritie5 and Trv5tee Investrnent (Scotlandl Act 25. the Choriti85 Accounts (Scotlondl Regulation5 2WO105 amendedl. FR5 1ry2'7he FINThclal ReporttrYJ Slondard opplcable in the UK und Republic of Ireland" l Fks ILYfi the Charities SORP'Accountmg ond Reporting by Charle$. Stotement ol Recommended Praclice apPIab lo charititi5 epoting their accounls n occordcnce with the nancIal Reporling Slc)doid opplicobk in th¢ UK Qnd Repvblc of Irelond IFRS 1021" leffecte l JOThry 2019.1 The chcTAy L% a Pubnc Benefil Enlity a5 defined by FRS 102. Ihe wncipol accoun10ro pcleS e(Jeptèd lrn the preporatkln of the frnncial 5toem&n15 twÈ set oul below. The tinoncid 5tolements ore piepcyed in GBP. wtrurh the hJnctionol cuffer¥ of On Col Alrico SCIO. Monètory om(yJnt5 in Ihese rtnonciol stolemenls are rounded lo the netyest GBP. These ffianclal statements relole to a consol(dolion oflhe deemed sub5wJi¢Jy On Col AfTICO Ltd, o company Incorp(xat8d in lombia. 12 Golng eiyie•rii At the of approying the fnanclal stotements, the Trvstees have o rea50noble expectotion thot the Chlty hos udequ(rt¢ resour¢¢s lo continve in operatDnol existen¢¢ l¢r Ihe foresee0È futurè orKI fu ot least o pericmj of 12 month5. Thus the Tru•8$ confve lo odopt Ihe golng concem basil of accounting in Fxeporiro the finaKial stalemenls. 1.3 Chovllabh fthidi untriCted funds rye ovoiksble lor vs¥ otr the dCretion ol the Trv5tees in lurtherance ol Iheir chartloble obJ"ectNes Un$S the fd5 have b8en designot8d for Other ptMP05e5. Restncted fund5 are Subject to specific Conditio by donors 05 to how they moy be vsed. The pvrposes ond wes ol the resfricted funds ore sel out In the nolès lo the Inonew)I stalemen1s. 1.4 Incomlng rèsoui¢è$ Incorne is recognised when th& Charity legolty entitled to it after any performce condttrion5 have been rnet. Ihe omcAJnls can be meosuied relab. ond it is wobable 0t Income be received. Cash donulion5 are recogrmsed on receipl. Other donolion5 are recognised once Ihe Chorily has bèen notiflcd of the donation, Un$9 pert¢)mance condith'on5 require defe1 ol the omount. 5els lor distribution ue re¢ognls¢¢J onty when (slrlbvted. A55e15 given for use by th8 Chortty CTe recogni5ed when leceivab. Slocks ol undislribvted donated good5 are not vohjed lor bOnCe sheet pw)oses. knccyna fiom Gov8fftment and other grants ore recognised when the Charity hog tjnconthilional entitlement to ihe funds. it is probable Ihol Ihe Yicome wll be iecelved. ond th& omount can bc m¢osur¢4 r¢lobty. Unconditiowl be achved oncts ony 28
ON CALI AFRICA SCIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR TO 315T DECEMBER 2024 p&loimance orother condltlons atloched to the ants have bè6n met. or frfflrnent or those c1110n5 Is whc1Wfn the control L4 th• Chority. Where perfornonce ccndrlion5 are attrached to Ihe gran ¢Jnd yo1 to bg rngl. the Incom& i% re¢0gnts as a lbIlty and included on the boknnce 5h8èt as deferred income lo TuirKJver metssLred ol the fair volu¢ of the c0ns¢Jerotn f¢celved or receivable orvj represents omounls recèwable for good5 and seTViCtrS provided in Ihe mmol cwrse of busine55. net ol dr£ovnt5, VAT and other soles related toxes. IhÈ value fordfts In klnd. dorKJl8d servKe5 onol donaled Iqcifilles cxe recOgned as income when the Charity ha5 control overlhe ttem orrecelved the servkè. ony condrtion5 ssoelated vdlh Ihe dOn0th hos been met. the Tecp1 of economlc b8n8fit Iiom the use by Ihe Chcrlty is prObae ond thol econom1c benefit can be me05ured rdiably. In occordonce the Chtsities SORP IFRSI 021. genorol vobnlè6r time E not recognised. hAore Infomotion obovt Iher cc¥)1ribJ0n ewalned n thè Iwstee5' Annual Report on page 16. 1.5 R•$ow¢eJ expended Expendrfvre s iecogni58d once there 15 (J legal or corfjttijclwe Ob90 lo Iran5fer econom benefit to a third F>Urty, It Is proboue that a tromler of eeonomic benefits wll be iequred in setllement. ond omounl of the obfigation can be measured ieliab1y. pendllure Ls recowi58d on IN) occruats basis as a liabitsfy Li incued. Expenditvre dossified by actmty. The costs ol each aro up ofthe total of diroct Costs ond shore¢Y costs, nckJd¥y SUPP¢)rt costs invofved in undertokng each lity. Direct costs altribvloble to a ng1tr octivlty are ollocated dieclly lo tkKJt activlty. Sred cosls whi¢h tontrfbute lo me than one a¢tivty (d wpport costs which are not 0ltr)ulable to a oclivity or• apportiord ben those octivilies on o bas consistent wth Ihe use ol les0ceS. Cenlrol staff cos15 ore olloroted on the kni5 Ot lime spenl, ond deryechition ch7ge5 ale alocaled on the porfon of th8 asseys vse. Govemonce costs compris8 all c051s involmng the FXkjl oecountabilty of thè Cttsity and rls complk)nce wth regvlah.on ond good Practice. These cos15 Include those reloted to con5fitutional and slalulory reqviiemenls. eXInl Scfulry and other bgol ond prole5sionol lees. 1.0 Tonglbl• flxed a55•ts Tangible fixed ossets ure initi01 measu ot C05t and 5vbsequentty mawred ol costr or valuotion, net of deprecialion ond ony iryoimient1055es. Amorlisation is cuthntly oppfied to the Lond & Bulldings lo rodvce in Ine th tha yecys lett upon the 0$e ond Irryyovements to Protthy over 4 years 51raiaht Irie boys. Depre¢latnIg Ffovided on a reducing bolonce bosLswhere ossels may have a residual value olter kner e5tinaled u5efvl fNes at th8 followlng onnual rate: Molor Velicles 25% Reducing Bobnce 1.7 Impatrmenl ol fixed 05setJ At eo¢h reporting end dote, On Col Alrico review5 the corrwng omounts ol its tangiL4e aisels to delerrhyne wh&therlhere any SndicotDn that those ossets have suffered ( inpoyment loss. If any such Indicatn est$. Ihe recoveroble amount of the asset L% e9tlmaled in OTdg1 to detèimlne Ihe exlenl ol the itnpaiiment loss lif onyl. IA Slock5 Stocks arg h8ld lo suprth Ihe c*KJritoble aclNlti8s of the charfty. Stock5 are stuled at C05t ond perioLlicoly reviewed lo enslwe ony shelf life Ifgr Stock of Ymiled life span) hos nol expired. Any stock doted beyond the dcAte5 lor re¢ornmended use ore disposed of safely.
R•prt ON CALL AFRICA SCIO NOTES TO THE FINANCIAI STATEMENTS FOR YEAR TO 31ST DECEMBER 2024 Nel realsoble vabe is Ihe estimated 5ellng vice les5 01 estlmoted c051s ol corwletion and costs lo be incukTed in mcrtethng, $8ifing anrj dtstiibu1K)n. 1.st Co¥h and cash eqthfclents Cash ond cash eqvivalen15 Ilude cosh In hjnd, de115 held al cal ban, other short-term fiquid invwtmgnts wth originol matwilB5 01 Ihiee months or less, arKI bank over(traPtr5. Bank 0[drafts ore shown wilhin botroqngs in current fulyldie5. 1.10 Hnonclal Inthum•nls The chiwity has dected to opply the ry0¥10n$ 01 Sect I I '50C nneI InsthJmen15' ond Sectth 12'0ther Fmorrittl Instruments tssues. of FRS Iir210 all ol ils fin)cid rnJent$. noncKJI hslnjments are recognlsed Tr) chorfW5 balance 5he8t wh8n tho ¢harlty becomes Party to Ihe conlroctuol Prev105 of the in5ttLMnent. Tr1¢101 Assets and knabiltie5 are off5el. wth the nel amunts presented in the ffianchal St¢twnt5. when there L% a legolty enforceaUe ght to Sèt off the r¢cognised omounls ond there i% on intentlon to sèttl• on a ng1 busi5 orto real0 Ihg ossgt ond sgttle tFp1vJbiltly rruMoneou5ty. tt05k flnanclal uss•ts B05ic finonciol ossets, wtrich inclLKle debtor5 and cash and b(rsk balance5. ore ir¥ti(thy mea5vred at transuclK>n Incluthng Iransaclitrn cost5 and are 5ubseqvenMy carried ol cost Using Ihg ?ffectNe •iteTest method vnless aangement conslitvtes a rmancing transaction where the tronsocth.on Ls measvred ol the present vdve ol the futue rtcapts discounted at o mcrkel rale ol Interest. nancIal ctssets ckn55ifEd as cvae wilhin one year ore not omcrti5ed. 31C financlul fiubf¥lles financial liobilities. includng ¢r¢rAilors end bonk loons ore recognised ot trornaction price unless the aOr0enI constitute5 a Inancing tran5aclion, where the debt InstnJmÈnl ig measured ol the presenl voKJe of the future poymenls dtscounted ot o morket rolo of nlerest. fiwnciol liolj'lities clussffied as payoble TrhIn one year lye not amortise(J. tknt instNments are svbsequentw corried at amuthsed cost, u$lng the effective knterest rote method. Trade c*editors are obligolions to pay for gcnds tt 5erwce5 thot hav8 been acqvked in I ordinory ¢ou15e ol operation5 from 5uppIErs. Amounts payab aTe classrfied 05 curient IDbilities il poyment is dve wrfhin one yearu les5. K nol. they <Te presented 05 noTrcvrrent lbIlib.e$. Tiade cred115 are recOgned Initty ottror6octk)n ¥ykÈ ond svbgequenmy meo5ured af amort15ed cost vslng the eltectlve Interest method. Dw•cognlllon olknonclol IlgbNlles Hnoncial liabilitie5 cre derecognised vthen On Coll Atrka'5 conlroclual otAlgallcn5 e4)ire cf ore di¥ehorged or canceNed. FlnonclulAss•ts Impalmwnl Financial ossels. other thon those ld ol lar value through income and 8xpenditLve. are 05sesse(I for indicolors ol irnpoiim8nt ol tach raporting dale. Finonciol ass8ts impai18d where there obkctlve evlaence thot. os a result of one or more evenls thal occurred after the iniliol recogn[ln ol the financiul 055el. Ihe e5timaled future cash flows have beer5 affected. 30
www.oKollalr5¢a.ory ON CALL AFRICA SCIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR TO 31ST DECEMBER 2024 If ossel is inpaiied, Ihe impcTrTent l¢)SS 15 the erence belween the conwrvJ omount and Ihe present volue ol the eslimaled cash flows dscounted (Jt the 0¢t,$ olglnal efiectfve Interest role. The impoinient bs5 is recogni5 in net incomellexpendiluTel for Ihe yec¥. Ir Iheie15 0 decreose h the kiwoimi8nt bss arising from on evenl occurring alleT Ihe impoimenl wos recognlsed. ts impormenl reveneé. Ihe reveal i5 such that tha current carryiru ornovnl does r1 exceed vthot th8 carying omovnl would hove been. had the kypowmenl not yeviousty been recoonid. The impoimenl revetsol is rÈcognLsed In net Incomellexpendtiwel lor the or. 1.1 i. othw Flnunclol UoblNMe5 DeTivative5. inGlu(¥ing interest rale swaps ond forward I(ffe1 exchange conlracts, are wt bo5ic finr3ncKJI wthnJments. Detfvotlves ore initKJIty reeognised ot foir value gn the doto 0 derivulive conlroct i% entered into and are svbsequenlly re-meosured ol thetrfafji V0e. Chonges in Ihe fay vohje of derfvotivès ore recognised in ncomellèxpendturel the yeo¥. unless hedge accounting is or¥)lled. and the hedge Is a cash Ik>w hedge. 1.12 EmplDy•• Benetls c03t ol ony unused holiday enlitbmgnl L5 r¢cogni5ed in perkid in thch the empbyee's 5ervlces are received. TgTtr4nalion benefjts tye recognised imm&dKJtely os an ypense when the chuity. dèmonstrabty committed to terminate the employm1 ol an empbyee or to PTovide lemlnc)In benerrts. 1.13 Rellrement Beneffts Poyment5 to defin conlribulion retlrement bertr schemes are clKrged 0$ on expense os they fall due. 1.14 Leoses Renlots puyoble under operolng leases. Including any lease incenlNes Ceived. are chorged 05 an expense m o slroight.lne bosii over th8 letm of the relevant lease. 1.10 ln Exehange rronSacOn51n cwencles olher thon poun(ts slerling ole recorded ol Ihe TO1 prevoling ot lh8 dates ol Ihe Iian5oclions. Al each repoth'ng end dale, mcknelcry assets and liablties Ihat are denominated in foreign curencie5 ore Iranslaled at Ihe rol¥s prevaifing Oh the reportin9 end date. Go7ins and k)$ses orising on tronsloth)n in Ihe period ore included in yolrt or105S. 2. Cthal aceounlln9 e511males and ludg•mofftts In Ihe opplicotion of On Call Alrico's occovnling policies. the Tru51ees oye required to mrjke ItgementS. e51imotes cnd ossvmptbjns atjoul the carrying awnounl of Ossels cnd [bIllIES Ihal cxe not readity appfftnl trom olhersovrce5. The es1imate5 and asSOaQted SUmptIOnS are based on histor01 experience ond olher faclus Ihot ara considered to be re56vant. Actual resums may dlffor from th&se estimotes. The estlmotes and und8rfying a55umpllons ore reviewèd on on orKJoing basis. Re¥15 to accounling eslimales orÈ recogni5ed in the period In which he estimote Is revlsed whele Ihe fewl0n ortecls only that pervd. or in pefiod ol the revi%on ond fulure peThod5 where the revision ollec15 bolh cu¥renl ond lulure period5. Key sources of estin)otion unceitainty- Grovp Vseful lrfe of fixed assets 31
ON CALLAFRICA SCIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR TO 31sr DECEMBER 2024 To Write off the cosl of the fixed g55ets over the COLf5e ol theirecorK)ffl vselul fjle, the tnistees must estimote the length ol Ihot usehjl lrfe. Althouth the truslees hove used estimates vthich ue con5tentWI1h similoi as5et5 ond enlitEs. the (tlKI length thot 05sets (Te n u58 by 1he tnJslees moy be drffeient trom &stiYJtes. Noto 3 D¢>nalloni and L•gacS•s Total UN•>lrfct•d R•kled fvnd5 lunds 2023 fvndl 2024 DonotionsoThJ Cjfts Donatn5 bl OCA Ltd Gth$ R8¢ofvob 200,IT3 2.301 208.474 158.872 197, 12.014 3S6.655 12.014 212707 371.579 373.027 560.140 27B.158 649.731 Gwnts l•¢•fv• AnDnymous 116,081 124,761 124.761 BMA BOMWTrU Coks Medbck CRI Founck)ti>n EKF5 FASlnc dèlly Rilk Pool Fvnd FL*nerChLYrfèable Tn Gbb5 TtU51 C12 Guemsey Ov8rst¢ts Akl Comm&slon Imovole Inlronity JarnesTudor Fovndotknn MPM Chcrftotle Tw51 P&lerStebbno5 Chorftoble Trusl Souler Charflobk Tn ottorclTwst 10,0 36.773 44.690 4.5(KJ 20.067 36,773 .740 8).746 44,690 20.067 1.2 23.213 23.213 23.403 23,403 19.148 27.057 32.595 27.057 32.59S 10.c 10.(KK) 15.(KD 15.000 10.( 10.LKY) 106.854 184.812 351.666 212.707 68.361 281.068 32
WWVl+oTrKQblalrlATrv ON CALL AFRICA SCIO NOTESTO THE FINANCIAL STATEMENTS FOR YEAR TO 31ST DECEMBER 2024 Nol• 4 Othw Prolltablè Acfivllies Uwe5trkted Ivn¢Ji 2023 Fundra&lno Evonls v0teer ContrtxrtK)nS 3.241 IOA33 Nolè S Costslor Ralilr& Funds Ilnrg%lrScl•d R95kltrd TOTAL lundi lundi 2024 Unr•thCd Restrtet•d TOTAI lund 2023 Event ¢d Fvn(*owg Co$15 578 26.592 578 26.592 ConsvNon¢y 44.976 44.976 48.009 27.170 27.170 33
34
wwAnrollolilrq.o ON CALL AFRICA SCIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR TO 31ST DECEMBER 2024 Note 7 Support & Govemance Costs SuprKKt Goverryjnce Costs cosls Suppel costi Gov8rrKm¢e cos15 stcf Costs Arn¢yki4tstK)n Exchonge Role [gar$s$ UK Officesupwt ZornbJ Offt¥ Support IT hc¥(Mrre. 59flware & 5UPWrt ProfessK)rKI feè5 108.418 108.418 103.526 101526 4.132 4.132 5.336 3.449 1449 39 2.632 lé32 10.¥24 10.324 5.450 5.450 2,442 2.442 19.8C(J 5,$75 2.222 2.222 13.3 4.337 193YJ 5.575 13.3fL) 4J37 loeof#otbn Con5utto Twslee froli9 & Vnu Ey4)ense5 130.691 25.375 156.066 117.293 18.846 136.139 Not• 8 Iwsl••s No Twslees of On Cal Afra were iemuneroled Ihrough Qfi Call Africo sao. T[TreeS were not reinbursed for troining and Venl gxpènsos. The tolol orrK)unt of donations wr(Kle lo On Ccll Alr0 SCIO in Ihe year by Trustees whl¢n hekl no condmons omounled to £196,395 I13.. £116,786). Note $ Empltry••s the average monlhty number of empbyees duilTrJ the pgri1 wos.. 2023 Nurtrr Number UK Total Totol Tottsl Empk+yTr•nl Costs Woges & SCIbs 5ocKJ15ecurity cos15 Other penwn eosts 112.S96 8.105 3.372 123.873 IfA.671 7.480 3.260 The wos one emthyee Wh<e annual remungrotion wos mor& thon £60,WO ixjt 5S thon £75.(KJO12023.. (Th)È employe&l. The TemuntIorb of key mowgemenl personnel B detaId in note 8. 35
ON CALLAFRICA SCIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR TO 31ST DECEMBER 2024 Nol• 10 Rnonclol InslNm•nts 21)24 ampvntoljnancbl aimts Debt in31nJmenl& rneasured at tThartwl c051 cryIng omounlolth¢YKbllabllll Measured ol f( vokje trwovgh proftt w b5$ - otheTfinancl M805urèd ol omtsrtised eost 60.744 15.64S 20. On Cal Africa SCD entgred into o to<T lorefgn cuffency exchorge cwtroct lo wcha58 Zomb Kwacho, which matud during the year ended 31 DecemLEr 2024. The derle Wa5 meusurecj ut loir vakje In 2023, reslphing In on unreoftsed fc*eign exchonge bss of £60.744 lor 2U23. The fiabilty vn5 cared in 2024. Note 11 Debtows AmavntsfoWThg •Th• y•or GM AKI Recoverob Prtrptsyments (md o¢cru¢d ncome 183 10,105 3.203 10.288 3.3D7 Not• 12 CT•dllors 2024 Amovntslqlng ¢ue wNhlD on+ ye(v: Credllors otherta<altin orLd soc1 secvrty Accivc45 Pfepoid Pkicements DeDvotr4e lnuncl itWnIS 4.622 1,285 15.604 2.674 80.672 36
ON CALL AFRICA SCIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR TO 31ST DECEMBER 2024 13 Iwlrfclod Fvnds Tr)e income functs ol the ch¢Jity incKJde restrfcle¢J hJThJs cornpri$lrKJ tho follo%ng vwpended balae$ ol donations and wnts hdd on tru51 lor specifr purposes: Movernent kn ftJnd5 Al•vernen Jolune• 31 btheen D•¢•rnbÈY Jonv In¢•mhw Resouices r•ioui¢w ¢xpnd•d Pwgramme Fodlly4as•d IWcllylThwvemeTht FacJtyln1raslrLIVrO Imwtr4•wtrs 86.538 3.203 49.057 68299 49,690 35.795 134.818 186.5361 81.566 13.264 18.249 44.690 enwolStak•hc+awEnyg4wrw%t 4.970 4,970 89.741 167.046 180.584 76.203 ClhR•kl•d Fund Sttk¥lnslalolbD lorlheoffi¢è 20n67 187.113 3.213 1&1.797 Id.854 89.741 76.203 R•sovices S¢*W¢•S •xpend•d Prow4mm• D•¢•mb•F FocVty-8ased Quolly Imyovemenl 5oky F¢Y lrnproved Rthal Haoych Sys11 R2R.. WASH in HCF (WoterAl Zombr 15.439 78.82Q 242.931 23.213 12014 171.832 98.830 8&538 12.014 94.259 278.158 282.676 89.741 37
l•pgrtiffl4 FI5L•M•tI#O14 ON CALL AFRICA SCIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR TO 31ST DECEMBER 2024 13. R•3kted Funds (eobthiu•d) 2024 Focl1ty.ba5ed QuulNy Improvement (FQIPI ThroLtgh Ihi5 progromme w& are 5upprylrg the Z(i)biun Mintstry ol Heallh lo devekp a 51andardised tool lor SessIng the lunclK)nollty of rurcl health fac11t5. ond processes for c de519ning loiknred qualtly improvement plans IF1 udctre55 eIlr1ed need5 and 5UPPL¥I the chievomgnt of nathonal stondords. Addith"onaty. Tt 5¢eks to 105tw stronger cc41obuotion between RHFS ond th structuies. •nwring o mue integrated and 8ff8ctive heotthcfxe 5y51em. Cllty lrfroJlnJ¢tuie knpwov•m•nts (FllP} The Focility Infr05truclvrg Impiovèmont Programme is dgdicoted lo enknoncr heoMh¢ofè defvery In rural communities tlwough strategc Infrostructure development. Our initiative priortlEes improving occe$5 to e55enliol heallh 5erylces. th o partKular focu5 Waler. SaThtatK)n, ond Hygigne IWASHI. mol?al and child heum, ond overall c¢mrnvnity weHJeing. we atso con51rucl slofl houyng lo enwre Iholheollhcorewc#wshove sole and refioble occorYwnodalKm5. Th progromme take5 fotward 5torted un(let the 223 PrOarnM8,$0knr ImFovecl Rural Hedth $W¢n. Commvnmy Bosed V¢Avnleevs In coloborohon wlh the Minirlry of Heotrh IMOHI. the progrommg aims to stondcxdqe CBV traning incenl'ves, orKI wpp¢Jl to en5LKe competency con5tstency across Yohjnle efforts. TFN5 ir)cbjd Ihe dev¢pnf ol 0 5ton(kJ[ded Heolth Seryre Pocko9e, 0 6-week troirirvJ curriculum, ond My9ne$ for CBV depbyment per powiation. awlde a ol fram8wofft lox vohjnleer protectn. By Improvx)g healltrKc¥e occe$9bThty and quolity. the CBV Prowamme suppoth fhe MOH'S strolegic god of strervalheng conynvnify-bosed h8althcare and advoncng rVer5 Haallh Coverage ¥1 Zfxnbio. Generd Slokeholder Engogemenl On Coll Africo strengt? it5 nelwork5 ond vibilty wlth govemment and communily heah portners In Zomkxo throuth rneelings, annuol C¢)rnmvnty He¢llh Swmposium. and focaity kJunche5. o¢IMy.based QualNy Imprtyvem•nt (FQIP) Through Ihi5 wogramme we gie wpporllng Ihe ZombifJn Minlstry of Health to develop Standarded tool for assessing the Ivnctionalily ol rvrol heohh focllities, and processes lor co- designlng tdEc*ed qLlty improvement plans Ihal od(Iress Kjenttfied needs and supwt 1he achEvement of nallonal stondords. We ore olso worting ¥sith the hlghesl need foclitties to support Ihe defvèry of thdr qudity imwovemenl plons, with a locvs on facility introstru¢hJre ond the Iroining and capoclty buldhg of heatth Wofkers and community bosed vUnteer$. Sokn For fnyov•d Rurul Hèollh Syilems Ihe Soknr Programme's focvs is lo Improve the lunctionalty. qvolity of c(we and hyoTene in rural health fccifilies. IOUgh the Provion of solar power. olong5ide COMprnentary heatth intervention5 Ihot utifLqe power. WASH lty Meollhcor• FacllIS On Call Africa irprove the qutslity of WASH in rwol healthcare facnilies In ZamL¥a, helOng lo lying Ihem vp to the notional st<Jndords. We ako wort wlth Ihe Ministry of Health and k)col counclL% lo enhonce eyisling community WASH PTogrommes lo improve WASH in rvrol c(Knmunities. 38
ON CALLAFRICA SCIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR TO 31ST DECEMBER 2024 1101• 14 A1Ys•f nEt ••*tsb•knYo•nlund UN8slricted Re51ricted 21R4 2024 Total Unrestricted Reslrictgd 2023 2023 Totol 20 FLnd bolances al 315t DecembN are repre5Wted by: rangible Assets Cwrenl ltiabilitiesll Ass8t$ 290.556 290.556 89,741 89.741 214,$53 3,602 86.139 Note IS Reluled Party TranS¢Il0n$ & ulNmale conlrolng poity On Coll Alrtco Ltd. a company Iimlled by guarantee dLrty inc¢wrated Ltnder the Componles Ad. clPter 388 01 the Icr¢ds of Zombio is o degmod subs4¢3Y of On Coll Ahica SCIO. The compony was regiitered n Zombia 05 0 public benefit org0Th50tDn. regslration numiEr 102320. to allow the Charity to Tneel Ivccl fe£wlatr<yy fequkements. which IncfvJded Ihe employment of 51all Or the respsclive poymenl ol tax ond begon op8rolion on 01 January 2021. The corry)anWs règidered offe address o 80s Ch5pembe. PO 8ox 6LXK)5, lIngs1One, Zombla. During Ihe period On Coll Afrra SCIO donated tash. £126.5)61Th.' £472.9051 lor Ihe PWPOse of controcting staff ond suppoiting chorilable actltieS wlich ts dsc1¢xed in note 6.1. A5 at 31 December %Y24 on Coll Afrro Lld hod gross aets of £513.15912023 £422.5531 and IkJbifitl8s of £45.11612023 £9.1371. Thg tolal fmd balonce Is £468.04312023 £413.4161 ol Ithch £131.426120?3 £01 Is lor restrlcted wp05es. On Call Africc Ltd had lotal Incorre of £639,61612m £746,93BI. and expendrtuo of £567,504 12023 £636,413), prfor to any corwlKJation adjuslmènts. Nol• Id C¢tsh o•n•ral•d trom op•ratl•ni 2024 $s forthe perh 14.417 9.826 Movemerils In worf(Ing Ca1 IlncreosellDecYeose li debtrs Increose Tn clea015 16.9811 7.148 Cush g¢Ther•kd operallons 138,275 16.917 39
nlIa•rtgTra FinanrialSlal•m•nti2024 ON CALL AFRICA GROUP NOTES TO THE FINANCIAL STATEMENTS FOR YEAR TO 31ST DECEMBER 2024 17 Donfjlkns and Legaeks UN•sFct•d A•sfrkl•d lundi T•lal IJM•thkt•d l•skt¢4 lund 2023 TotrA 2023 Do)llOr Glls Gront5 ReceNc 3BI.747 332A72 714.619 356.580 50D.669 548,601 523.504 1.071105 569.287 389 958.787 Grath R•¢•lvabl• Anonyrrw5 BMA BorTI51 co5 Medlwk CRI Foundotb EKFS FABkne Fidelly Ri Pool Fund Fukner Ch¢yllth Twst 116.Q81 116.Cl81 124.761 124,761 io.t(o 10.0 36,773 44,690 36.773 80,746 ,746 44.690 4.SC(S .067 20.067 GHC Gibts Tw5t 5%7 5.347 23.213 .213 Guem5ey O¥er58as Aid CoMrTM5rb IMc>VOt8 Inlronity Jom85 Tudy Fovrdul*)n MPM ChtsildAè fivst Peter SlebbTng5 Cho0b IN5t 23.403 23.403 27.058 32.595 19.148 19,148 27.058 32.595 10.(Th) ioLYo 15.C(O 15.((Kl 10.oJ) 10 Sovterchorilob Trust Slallord Iru5t Tonwleen Ci)mè Wot8fAkl 5.8Z) 166.854 190,632 357,486 212.707 I.417 398.118
ww¢@11•JknQO.0ry ON CALLAFRICA GROUP NOTES TO THE FINANCIAL STATEMENTS FOR YEAR TO 31ST DECEMBER2024 Nol• 18 Olh•r TdIng Ac•¥llps Unr•strlct•d R•le ILmdJ Tthl Vr¥ethlcl•<l R•strkled fvndi 2023 Fun¢Jffjtskng Evtsnts Rechorged Admn Costs G(xTh on Sob ol FiKed Assels 3de of TendeT5 Offfce SFMxe & Accommodotb)n Vc4vnteerConlTlxJtvn5 4D 3.241 3.241 225 677 677 l.J£33 10.833 31.233 31.233 Ntyl• 11 Inveslmenl IrK¢)m UrèsMcled Unw•strktsd Bgnk InlÈrès1 IA45 Nol• 20 Costs foi R¢¥lsky Funds Unr•skklod nds 2023 FKts1)9 Consuhont Evenl ond Fun¢Jrosing C051$ stoff Costs Shore of ofke Cost$ 44.976 3.034 l2.835 1.465 26.592 578 25.63D 62.310 41
AfintsalPepqrtOnd FlnanaolSuqin•wt52024 42
ON CALL AFRICA GROUP NOTES TO THE FINANCIAL STATEMENTS FOR YEAR TO 31ST DECEMBER 2024 Nott 22 Support Coats 5uFp¢xl Gtsvemonco C05t5 Support G0veTtnC& ¢0$15 Costs sti)fl Costs Depre¢KJlion & AmortbotKJn Ex¢lKJngt Rate Igcinsllbsses Prorrtv & Offe Costs 199.036 199mO 184,895 184.895 14.957 14.957 l4.880 14A80 4.052 4JJ52 46.173 46.173 31821 32A21 2B.2&7 28,267 softwrTe & 5vpp(I Vehk wnnir C95tS Prolessx)nol lÈes Audl f&es Loeatststb)T) Cor$vQncY Trothg & Venue Expensès 10,325 10,325 5.771 5,771 10,773 10,773 7.705 7,134 7.134 XJ.610 343 2a610 14.155 14.IS5 5.574 5.574 4.337 47 4.298 4.298 I.6 1.436 ehorltab ocffvhs 279.098 30,482 291.234 19,928 311.162 Suppc¥l costs ore alocated to Ihe chu1t0e octivtiie5 based Urrt an estimate ol Ihe nvrnber ol weeks spent supporhng projects. Nol•23 Olher Exp•nthlure Vrrfeslrkt•d lestrlr1vd fvnd¥ Totul 2D23 CLKrency exchonge bsses 16.258 25.189
ON CALLAFRICA GROUP NOTES TO THE FINANCIAL STATEMENTS FOR YEAR TO 31sr DECEMBER 2024 Tho Overa mnIh Mr Cf ènW)y¢és tho Y8CXK4ri5'. Numb•r 21 27 Totd Wapes & So&$ Gro1vit5 othar nsitiN ¢¢sts & SO¢1$¢Y 285.087 24.920 296.492 23.69D There wa5 one employee whose annual rerwneration w05 more than £60.QC(l LJl l•ss Ihon £75.rrn. 12D23.' One em0Yee1. Npt• 25TaThglbkn Kx•d Asi•ts Freeht)Id Ltsnd & Buldh¥5 24 ImwoYem6nts lo Property 2024 Motor Vehlcles 24 Totol 2024 Al 151 JuCry 197.432 78.378 275010 27.513 27.513 197432 27.513 78.378 303.323 Al 1st Jonuory AmortiEoltonlDeryeclotbn chuged in lhg period 3.725 43.982 47.707 &725 2.633 8.599 14.957 2.633 .581 n9 amoynl A131$1 December 2024 JmtyJnl 31sl Decembew 2023 193707 44
ON CALLAFRICA GROUP NOTES TO THE FINANCIAL STATEMENTS FOR YEAR TO 31ST DECEMBER 2024 N•1• 26 Fl)un¢WJllnurn•hts 202S C(wryknq qmovntoffirLtsncb)I<• Debl k)$inJmen15 rrVred OkYKttsed cosi 95a 326 Conyho amount of flrKr¢cbl 1.51$ Measured crt latr INov9h profit Lybss - other linon¢KI e¢Jvred at amtsrtbed cost 6J.744 18281 47.692 On Coll Africa SCIO entered into o forword foreign cuncY exchangè eontract to pchoS Zombion KWac, which matured on 31 Decemter 224. Ihe deriVave w05 me05Le ol lalr valve In 23, resutting in an vrrealised tseign exchange loss of £60.744 lor 21y23. The lioblity was cle£¥ed in 2024. Nol• 27$tock 24 As ot 1st JaNary 3.329 4.307 3x9 As 4131st Pe¢ernl 4,307 3229 Note 28 D•bl• lomrhg dvB on• y•w. othei debtOL% Gifl Aid Recoverob Pwepayménts ond accwecl Ircomg 956 693 104 12A65 13.604 5.100 Ntyt• V Cr•dlor# Amounts f• du• ¥Alhln y•or her t(atn ond SOChJ sectty Trode credtto Prewid Pkycements A¢crua& & defrr&d ncome tknrfvaffv& Inoncblln5tFuments 4.622 2.674 43.070 15.707 00.744 67.013 89.810 4S
ON CALL AFRICA GROUP NOTES TO THE FINANCIAL STATEMENTS FOR YEAR TO 31ST DECEMBER 2024 30 Reslrfcted Fvnds Thè Incom8 funds of chodly include reslricted fundg comwislng Iha f0lbVrtg unexpended bokjnces ol donollons ond gronts held on trust foT 5pecttbc pvrpose5.' Movement In funds Incornkn r•wvv¢•i alun¢• 31 D•c•mb J•nuory Resources MovemDt •wnd•d b•lw•gD FQIP Progromrr FIIP ProTm8 CBV Prwamm8 StokehokleT Engogement 88.835 49.057 340.937 113.443 35.795 305.746 28.9(Vl ie8.833 83.863 13.264 119.054 84.534 4.970 4.970 88.835 )3,437 375,4 216,852 ¢)th•w R•thel•41 FwÈd S InslololKJn for the Offic8 20.067 523.504 3.213 378.633 110.854 86.835 216352 BoknTrce I January Èalunc• 31 D•ceD•r ResoLWtes expet)thd 9olt)S & kn*•s iesovr¢es FQIP Progrommo SOLAR Foi IrnFXDved Rw eotth Systems IS.437 182.070 88.835 7821 23,213 96) 13,2041 WASH in Heamhcore 6Y,601 111.703 175.307 15.9971 I6359 389.SCO 456.207 88.835
ON CALL AFRICA GROUP NOTES TO THE FINANCIAL STATEMENTS FOR YEAR TO 31ST DECEMBER 2024 31 A1¥•1 Mèti b•1Wnd& UM051rf¢t•d Rethkted 2024 Total UM•slrbchd l•skkt•d 23 Tolal X+23 Fvnd txiknnce5 0131st December(Ye reveIe Torw As5e15 CLthEnl Assets ILK]b5) 240.659 240.659 517.941 756.6t¥J 228.103 181616 410.719 228.103 271.451 499.554 216.852 27652 88.835 88.835 541,748 Ilote 32 Cu¥h g•neraltd fr•m èpwalloni SL1$ forthepeAiorl AdW5tments for. GOinCffirfpo$O1 ol tanwefixèd 0s98ts De[wh)ti. & itnpotrrMlof I(•ed ¢J5sats 11.232 3ns Movernonts Inwortlng coFlol Ihcrwl kn steck 11weoselldeu¢ kn thblor5 (Decreosel In crerfrt 18A041 122,nil 6IA78 241a37 47
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