| As at | As at | |
| 31 December 2024 | 31 December 2023 | |
| Assets | ||
| Non-current assets | ||
| Property, plant and equipment | 2,647,738 | 2,686,016 |
| Capital work in progress | 145,786 | - |
| Intangible assets | 3,289 | 13,901 |
| Other assets | 76,375 | - |
| Total non-current assets | 2,873,188 | 2,699,917 |
| Current assets | ||
| Cash and cash equivalents | 7,790,018 | 9,266,151 |
| Other bank balances | 11,705,851 | 9,860,001 |
| Receivables from donors | 2,989,976 | 1,905,596 |
| Other assets | 463,611 | 280,901 |
| Total current assets | 22,949,456 | 21,312,649 |
| Total assets | 25,822,644 | 24,012,566 |
| Liabilities | ||
| Non-current liabilities | ||
| Employee benefit obligations | 1,188,330 | 1,316,168 |
| Total non-current liabilities | 1,188,330 | 1,316,168 |
| Current liabilities | ||
| Payables | 1,791,932 | 1,325,079 |
| Deferred income | 5,068,404 | 5,608,507 |
| Employee benefit obligations | 1,061,780 | 1,261,665 |
| Total current liabilities | 7,922,116 | 8,195,251 |
| Total liabilities | 9,110,446 | 9,511,419 |
| Fund balance | ||
| General reserve | 3,657,090 | 3,214,880 |
| Operational reserve | 13,055,108 | 11,286,267 |
| Total fund balance | 16,712,198 | 14,501,147 |
| Total liabilities and fund balance | 25,822,644 | 24,012,566 |
| Year Ended | Year Ended | ||||
| Notes | 31 December 2024 | 31 December 2023 | |||
| Income | |||||
| Contribution from Donors | |||||
| Core Contribution and Institutional Support | 11 | 8,260,560 | 6,586,027 | ||
| Programme Support | 22 | 4,818,804 | 3,078,992 | ||
| Special Projects | 21 | 7,473,759 | 5,296,225 | ||
| Total Contributions from Donors | 20,553,123 | 14,961,244 | |||
| Other Income | 12 | 740,913 | 744,406 | ||
| Total Income | (A) | 21,294,036 | 15,705,650 | ||
| Expense | 13 | ||||
| Core and Institutional Support Expenses | 6,925,514 | 6,126,240 | |||
| Programme Support Expenses | 22 | 4,818,804 | 3,078,992 | ||
| Special Projects Expenses | 21 | 7,405,427 | 5,247,684 | ||
| Total Expenses | (B) | 19,149,745 | 14,452,916 | ||
| Operating surplus for the year | (A-B) | 2,144,291 | 1,252,734 | ||
| Other comprehensive income | |||||
| Items that will not be reclassified to Operating surplus | |||||
| Remeasurements of post-employment benefit obligations | 66,760 | (334,821) | |||
| Total other comprehensive income | 66,760 | (334,821) | |||
| Total comprehensive surplus for the year | 2,211,051 | 917,913 |
