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 honD￿r 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 pc*rlner 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¢ improv*m*nts 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 opéiatèds 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. Ahn*ul S*a*ttTr•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 $llos. to infortn tailored improvement plans and monitor progrtts5. Sultoingbilily ondC•mmunity-L¢d Innovqlion: Tho prty9rtsmme willscole up income-generolln9 aclivllles to enhance sustoinobility ond redvce rèlionté on èxtérnal funding. Thls Includes exploring locolly vloble opwons to support ongolng comrnunlly portlilpollon In servlce delivery. V•lvtst••r Pt•9r•mm• tynd Sir•te9lc PortnershlpB- Conllnued plo£emen15 orhealih and systems vokJnteer5 Irom Toulo un￿Vers1(Y und NHS ED9land will enrich16arning ond l*chriicol o5Si5tonce ot locility level. Eff ¢rtSWill ulso be mc*de lo de*p*rt porlnér$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 plvno1 $itè$-51moon90. 51ornalvmbo. Mapoti2yO. ond Simalundu-to ell5ure integralior. ollcciliiy ond £omrnvnily-level heolih improvèm•Dt •ffc*rt$. At the som• ￿M8, FIIP wlll rémoln •n Integrol purtolihe brooderCHIPs {Cornm￿nItY Heolih ITnprovement Progfammesl model. which brlngs tO9ether in+ra5trvcture. worklorce, ond qualitry improv•manl Into cohesive ond locally driyenopproach. Strengihening su5toinobilily by investing ITh communlty ownei$hip. lo£ol copoclty development. ond ongoin9 Infra$lruclur8 support fflechani5rnS thot enoue locilities to function efficlenily ond Independently. Expanding C&V Irtsining support. further building a skill•d ond we11-8quipped iomtnunilv health workforce. 14 OCA Plans for 2025 and beyond As On Call Africa enters the 2025-2026 period. it does 50 Wlth a sharpened strategic focus, deepened partnerships, and a commitment to expanding impact and learning uns, bvt os mvtuolly rèlnlorclng mechani%ms thul strengthen the buildlng block5 ol ihe healili syslem. improylng service qvality. enhaTrcing workforce capoclty. modernisiThg Inlrostructure. and embedding data-drlven decision-rT)oking In rur¢Jl communilies. 8uildin9 on ihe slroTrg lovndatlon ltsid in previous yeors. OCA will contlnue tts stale Its CHIPS IComfflun1ty H•olih Improvemernl Pro9r¢mmesl model-anchored In four inlegroted pillors.. Ihe Focility- Bo$*d auolity ImprovemeDt ProgroThrne IFQIPI. the Focility Infrostructvre Improvetnenl Pro9romrne IFIIPI. the Commuttlty Health Workèr ICHWI Training ond Equippihg Progromme. ond g 15 knnMl*wrl ond Flnunt￿l&•*Tr￿A1I2D24 ON CALLAFRICA SCIO TRUSTEES REPORT FOR YEAR TO 31SY DECEMBER 2024 TftUSIEES ON CALL AFRICA LTD TRVSTEES COMPANY REGI$7IATION NO. SC041S46 Iscotloncll CHAIITY NO. C5000394 KEY MANAGEAIENT PERSONN& PRINCIPAI ADDRESS= Ito 1st June ￿251 272 Bath Streel Glas9OW G2 4JR Irrorn ￿ne 20251 5 South Chorfott¢ Stre¢t Edinbvrgh EH? 4AN REGISTERED OFKe Ito If June 20251 272 Balh Street Gb5gow G2 4JR (from 2nd June ￿25) 5 Sovlh Charfolle Slieel Ediiburgh EH2 4AN AUDITOR SRG (Audit) LLP ruMbe￿ Howe 175 West George Street Gkjsgow G2 2LB BANKERS Cooperative Bonk PO Box 205 Oerf House Southwoy Skelmersdale WN8 6WI Govewnlny Document Ihe cP￿rI￿V is a Scottish Charitoble Incrworated l￿gOr¥s01￿)n ISCDI. chority registtotion nvmber SC041546 and is govemed by 115 con51ilution. 16 ON CALL AFRICASCIO TRUSTEES REPORT FOR YEAR TO 31ST DECEMBER 2024 Ilsk manog¢ment On Coll Atrica bos grown 5ignifiontly over Ihe last foLf years ofKI we hove mod8 concerted eflorts to strengthen our governance and rtsk M(￿09eMent durlw this period lo an$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 poIc￿5 ond practhcas were vnderstood ol oll levels ¢1 the orgoni50tion. In 2024 wg con11n￿l to streryJthgn gOv￿a￿e and rGk managen*nt wHh further recruilment to Ix)ard of trustees, Tr￿*h furth8r Tetxesenlotion ol Z¢mblons on our b(x]rd and greater gov8rTh)nce and rfsk exP8rier￿e. We hove estoLYished risk orKJ governance, ffir￿n￿. HR ond prosycwnmes comrNH8Q5. vthich meel qvortedy, in odvon¢e of full boord meeting5. Our committees mo7ke dekgoled deci$ion5 and erGvre thot emerging and ￿g￿level r￿kS floggad lo Ihe boord ol Irv5te f£¥ svrfft oction and mthgation. Appoknlm•nl 01Tw￿￿e5 New truslees ore recwited ond appointed by o process ol vol￿￿ among the cutr8nl Iruslee5. Folowng o revlew ot sknls and experience required for oversvaht of the chiThVs 51tolegy the tnjstees hove begun lo expond Ihe Boord. onlsatloYKI Strvclur• All mojor slrategic deas1￿5 ole token by th8 Bo£xd ol TpJ51ees. T￿ charify'5 Sched￿ of delegatlon pass85 day-l(hday operotiorol dec￿or￿ to the CEO who ￿ respDn5ib1e ftrlhe ovetsight ond marMJgemenl ol Ihe staff. Audllor A resolut￿n proposing th¢Jt SRG IAUDfii LLP be reappolnled as audi1£￿5 ol the chonty wll b8 pul lo u Geneiol Meelfing. Dlsclosuwe of Iw*owrnaKon lo av¢llor Eoch of the Ttustees has confilmed Ifot thwe Ls no inl0rrr￿t1on of whlch they ale (nvcwe whkh ts rek¥onl to the ovdS1. but of which the oucltoi us unaworts. Tr.ey hrjve further confirmed Ihol Ihoy h¢Jve taken oppropriata steps lo identhfy svch febvant inlornation ¢￿d to oslabkh that the ouditor Ls awcye of such information. 17 A*nu•1I4pOrtond RThinddS*ut•ni*nt¥2024 ON CALLAFRICA SCIO STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31ST DECEMBER 2024 Th0TnJsteèsareresF)o￿1bIe1OrprepOnn9theTr￿Sl$•sRQportQn￿lh•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.. Se*tsvltoble occ¢)vntlng polic￿5 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 expla￿e￿ 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¢1*5 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 lo￿n9 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 op￿￿d in thek preparth.on i40pplicoble ond Unlt8d ￿n￿￿0M Accounling standards, InclLK*ng 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 falr￿leW 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 (scol￿nd> RegulotK)n5 2006 las arrBndedl. for opinlon We corKlucted oui oudfft in occordance wilh Inlermtional sI￿dards on Audih"ng IUKI ILSAS IUKII und appl£0￿ low. Ourrespomibilit￿s under those st(ndard5 ore further descrbed In the Audltl¥'s r*powibifities for the audit of 1he linonclol statements sectb)n of our repcKI. We i¥e indep8ndent ol tho Porent and Group chorily irb occn the wort ￿ hove performed, we conclLQg Ihal there 15 0 molefi)I mi5Stal8ment ol thi5 olher 19 An4ludlREPllrtaTrdliTrafj¢￿ISt4I￿￿pnl>2r*a4 ON CALL AFRICA SCIO INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEÉS OF ON CALL AFRICA SCIO inlormcrtion. we 018 rèqu*od 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 Yth￿h 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. RespOnsIb￿lI•S ofTw$ttts A5 expluned more ful￿ in the trustee5' respon5tslilies stoterrEnl sot ovt on page 18. tho trvslees a￿ reSpOr*b￿ luthe preparathon of fin¢￿￿101 stolements ond belng soli5fied thai they gNe o Itve ond foir view, ond l¢x such intemol conlrol as the truslee5 deternire 15 necessory lo enOts￿ the piepaTQtion of finonciol 5tglements thol orè free trtsm rThJtehal mlsslotemenl. whelfw dve to froud or emr. In prepafing Ihe Ik)anckJl stotements. the tW5tees cxe responslble assessno Ihe Porent and Group chatity's obfity to continue as a goiro concwn. d¥clo5ing. 05 aprficak4e. matter5 retoted to Ong Co￿e￿ ond vskng Ihe golng concern basls of occounllng unless 11 trustees eilher intend lo Iyuidate the Parent or the Group chority or to cease operath"ons. er ve no reoltsfic all￿no￿ve but to do so. Avdtlofs r•sponii￿l1Ikn for lh• authl of th• finanCh￿ ￿01*￿*￿1$ We have been oppolnled 05 audltor under5ecllon 4411) Icl of Charlt185 and Tru518è Inveslment IScolk7ndl Act 2005 and report in accorda￿e ￿ Ihe Act and rdevcjnt r￿Ul0￿Orts mado QT having effect thgreunder. r objeclives ore lo obtain le￿Onab￿ oswrarKe aboul whether the In0￿1￿1 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￿ asS￿once 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. m￿Sta1eMernt$ 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. IrregUl￿tte$. IncludSng froud. 0￿ Instonces of non Act 20Q5 ond reEw￿￿On 10 of the C.hc¥ities Accounts IScot1andl ReoukJllon5 2(K)6 las amendedl. Ow oudll wort has been undertoken x) Ihotwe mvJht stote to the chthty's trustees Ih05e matlws we are required to $tat& lo them in on ovdltor'5 report and lor no other purFX>5e. To the ful￿$1 extent permitted by low. we do not Occept u as5vme re5pon%blllly to anyone other I￿n the chortly and the cttoiity's IIu51ees as ¢J i)ody. for ou oudil work, for thi5 reporl, or for the opirxLms we thve formed. SRG (Audll) ILP i. /.q..IiS cl￿rtered Accovnlonts ond StaluttsryAudNor Tumbery Hovse 175 We51 Geuge Slre8t G10sgow G2 2LB 21 nlRep•vt Flnaw&Stotern•nl*2024 OM CALL AFRICA SCIO STATEMENT OF FINANCIALACTIVITIES FOR YEAR TO 31ST DECEMBER 2024 Unr•*trktgd R•slrfel•d lund# Toknl Ilm#trf¢t•d R••trk funds funds Totsl 2024 2WAJ EvrKJlbn5 & LewcE5 37&1Y27 187.113 560.1 371.579 278.158 649.737 otherlThcorr IQ&33 io. Ttsknl kncome 383. 187.113 570,9rJ 27&158 679.817 R¢Jshg ￿￿J$ 27.170 27.170 ChfJll¢b Act￿￿1￿1 134.751 183.796 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 F￿e￿ A550ts for OCA Ltd 16.854 16,&54 Funds 217.954 113*7) 204A17 14,518) 150.9181 Fund Bo￿￿teS t￿ught 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 continU￿1g 0clivit￿S. 22 ON CALL AFRICA GROUP STATEMENTOF FINANCIAL ACTIVITIES FOR YEAR TO 31ST DECEMBER 2024 vThT•¥tr￿I 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 Act￿11￿$ 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 Y*ar 69.904 113.788 144.871 256.659 164.928 175,0241 Fo%ed AEeli Icr OCA Lld 16.&54 I16￿4> olher IL05S*51 24 Id).744 Nel mv•m•Thtkn fvnth IfA,1•4 (T5m41 Fund 8do)ces btOV9ht lopN￿d 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 Ah*Ual R*p•rtond HfiondulS+ul•m•*t*2024 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.$04 166.811 cred￿￿5. omounts lakng ue ￿1th1￿ orLe yeor 12 180,6721 N￿¢U￿•￿1A1l•ts ¢,556 86.139 Total Amets *is t￿•￿* 290,556 lThcome Fun¢h Rest￿1￿d Fund5 UfYest￿fed Fvnd5 13 76,204 214.￿2 290.550 8?.141 81,13? The ffnoncid stolem8nts were approved by*￿ Iwslees on 2110812025 oliknfi ri_.1 IiL,i. Qi LQtrJ74 24 ON CALL AFRICA GROUP BALANCE SHEET AS AT31ST DECEMBER 2024 Notes Plxed osiets 0ss81s ?4D.6 228.103 Cvrt•nl Au•ts Stock Debtor5 C￿h at bcnk (rt In honLI 3A29 5.1 352.832 561.261 13.604 S66,￿7 584.567 Ciedlots". arno￿1$ lamng due vAkhin one yeai 167,0131 I89￿10) Nelc￿enTA5l•l5 Sll.554 271.451 Tolgl Assets Cuw•nt u0bl1￿¥ 758.213 499.554 Incom• Fur￿1 R&sl(Kl8d Fund5 Unresfrrted Funr15 30 210.852 541.361 758.213 410.719 499.554 T￿e 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 opera*y acltAIItrs Cosh gen8rotr8d from opwotlon5 14 138.275 16,917 N•lcash vwd 4¢thfMI•s Hr*Jn¢h9 •¢tMI•i Pvichase Of derivat￿e$ 60.744 N•tcash g•n•f4hd fr•rhJ(ws•d kn) 60.74M N￿l￿tr￿ule 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 ofperloUrty, 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 incu￿ed. 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 ￿li￿ty. Direct costs altribvloble to a ￿ng1tr octivlty are ollocated dieclly lo tkKJt activlty. S￿red cosls whi¢h tontrfbute lo m￿e than one a¢tivty (￿d wpport costs which are not 0ltr*)ulable to a oclivity or• apportior*d be￿n those octivilies on o bas consistent wth Ihe use ol les0￿ceS. 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. eXI￿n￿l 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$e ond Irryyovements to Protthy over 4 years 51raiaht Irie boys. Depre¢lat￿nIg Ffovided on a reducing bolonce bosLswhere ossels may have a residual value olter kner e5tinaled u5efvl fNes at th8 followlng onnual rate: Molor Velicles 25% Reducing Bobnce 1.7 Impatrmenl ol fixed 05setJ At eo¢h reporting end dote, On Col Alrico review5 the corrwng omounts ol its tangiL4e aisels to delerrhyne wh&therlhere ￿ any SndicotDn that those ossets have suffered ( inpoyment loss. If any such Indicat￿n e￿st$. 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•p*rt 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, $8ifing anrj dtstiibu1K)n. 1.st Co¥h and cash eqthfclents Cash ond cash eqvivalen15 I￿lude cosh In hjnd, de￿115 held al cal ban￿, other short-term fiquid invwtmgnts wth originol matwilB5 01 Ihiee months or less, arKI bank over(traPtr5. Bank 0￿[drafts ore shown wilhin botro*qngs in current fulyldie5. 1.10 Hnonclal Inthum•nls The chiwity has dected to opply the ry0¥￿10n$ 01 Sect￿￿ I I '50￿C ￿n￿ne￿I InsthJmen15' ond Sectth 12'0ther Fmorrittl Instruments tssues. of FRS Iir210 all ol ils fin￿)cid r￿nJ￿ent$. noncKJI hslnjments are recognlsed Tr) chorfW5 balance 5he8t wh8n tho ¢harlty becomes Party to Ihe conlroctuol Prev￿10￿5 of the in5ttLMnent. Tr1￿¢101 Assets and knabiltie5 are off5el. wth the nel amunts presented in the ffianchal St¢tw￿nt5. when there L% a legolty enforceaUe ￿ght to Sèt off the r¢cognised omounls ond there i% on intentlon to sèttl• on a ng1 busi5 orto real￿0 Ihg ossgt ond sgttle tFp1vJbiltly rruMoneou5ty. tt05k flnanclal uss•ts B05ic finonciol ossets, wtrich inclLKle debtor5 and cash and b(rsk balance5. ore ir¥ti(thy mea5vred at transuclK>n Incluthng Iransaclitrn cost5 and are 5ubseqvenMy carried ol cost Using Ihg ?ffectNe •iteTest method vnless a￿angement conslitvtes a rmancing transaction where the tronsocth.on Ls measvred ol the present vdve ol the futue rtcapts discounted at o mcrkel rale ol Interest. ￿nancIal ctssets ckn55ifEd as ￿c￿va￿e wilhin one year ore not omcrti5ed. 3￿1C financlul fiubf¥lles financial liobilities. includng ¢r¢rAilors end bonk loons ore recognised ot trornaction price unless the a￿Or0e￿￿nI constitute5 a Inancing tran5aclion, where the debt InstnJmÈnl ig measured ol the presenl voKJe of the future poymenls dtscounted ot o morket rolo of nlerest. fiwnciol liolj'lities clussffied as payoble ￿TrhIn one year lye not amortise(J. tknt instNments are svbsequentw corried at amuthsed cost, u$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 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 employm￿1 ol an empbyee or to PTovide lemlnc)I￿n benerrts. 1.13 Rellrement Beneffts Poyment5 to defin￿ conlribulion retlrement ber￿￿tr 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 l*n Exehange rronSac￿On51n 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)$ses orising on tronsloth)n in Ihe period ore included in yolrt or105S. 2. Cthal aceounlln9 e511males and ludg•mofftts In Ihe opplicotion of On Call Alrico's occovnling policies. the Tru51ees oye required to mrjke It￿gementS. e51imotes cnd ossvmptbjns atjoul the carrying awnounl of Ossels cnd [￿bIllIES Ihal cxe not readity appfftnl trom olhersovrce5. The es1imate5 and asSOaQted ￿SUmptIOnS are based on histor￿01 experience ond olher faclus Ihot ara considered to be re56vant. Actual resums may dlffor from th&se estimotes. The estlmotes and und8rfying a55umpllons ore reviewèd on on orKJoing basis. Re¥￿1￿5 to accounling eslimales orÈ recogni5ed in the period In which he estimote Is revlsed whele Ihe few￿l0n ortecls only that pervd. or in pefiod ol the revi%on ond fulure peThod5 where the revision ollec15 bolh cu¥renl ond lulure period5. Key sources of estin)otion unceitainty- Grovp Vseful lrfe of fixed assets 31 ON CALLAFRICA SCIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR TO 31sr DECEMBER 2024 To Write off the cosl of the fixed g55ets over the COLf5e ol theirecorK)ffl￿ vselul fjle, the tnistees must estimote the length ol Ihot usehjl lrfe. Althouth the truslees hove used estimates vthich ue con5￿tentWI1h similoi as5et5 ond enlitEs. the (￿tlKI length thot 05sets (Te n u58 by 1he tnJslees moy be drffeient trom &st*iYJtes. Noto 3 D¢>nalloni and L•gacS•s Total UN•>lrfct•d R•*kled fvnd5 lunds 2023 fvndl 2024 DonotionsoThJ Cjfts Donat￿n5 bl OCA Ltd Gth$ 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+oTrKQblalrl￿ATr￿v 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 v0￿￿teer ContrtxrtK)nS 3.241 IOA33 Nolè S Costslor Ralilr& Funds Ilnrg%lrScl•d R95*kltrd TOTAL lundi lundi 2024 Unr•thC￿d Restrtet•d TOTAI lund 2023 Event ¢*d Fvn(*owg Co$15 578 26.592 578 26.592 ConsvNon¢y 44.976 44.976 48.009 27.170 27.170 33 34 wwAnrollolilrq.o ON CALL AFRICA SCIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR TO 31ST DECEMBER 2024 Note 7 Support & Govemance Costs SuprKKt Goverryjnce Costs cosls Suppe*l costi Gov8rrKm¢e cos15 stc*f Costs Arn¢yki4tstK)n Exchonge Role [gar￿￿￿$s￿$ UK Officesupwt Zornb*J 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 froli￿9 & V*nu* Ey4)ense5 130.691 25.375 156.066 117.293 18.846 136.139 Not• 8 Iwsl••s No Twslees of On Cal Afr￿a 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 Alr￿0 SCIO in Ihe year by Trustees whl¢n hekl no condmons omounled to £196,395 I￿13.. £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 & SCIb￿s 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 Temun￿￿tIorb of key mowgemenl personnel B detaI￿d 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 c￿ryIng omounlolth¢YKbllabllll Measured ol f(* vokje trwovgh proftt w b5$ - otheTfinanc￿l M805urèd ol omtsrtised eost 60.744 15.64S 20.* On Cal Africa SCD entgred into o to￿VOt8 Inlronity Jom85 Tudy Fovrdul*)n MPM ChtsildAè fivst Peter SlebbTng5 Cho￿0b￿ 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 T￿dIng Ac•¥llps Unr•strlct•d R•￿￿le ILmdJ Tthl Vr¥ethlcl•