OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

Registered Charity number

1089599

The Evangelical Christian Leadership in Southern Africa Trust (ECLISA Trust)

Report and Accounts

31 March 2021

The Evangelical Christian Leadership in Southern Africa Trust

Report and Financial Statements Contents

Page
Legal and administrative information 1
Report of the trustees 2-4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes forming part of the financial statements 8-12

The Evangelical Christian Leadership in Southern Africa Trust Legal and Administrative Information

Reference and administrative information

Charity name: The Evangelical Christian Leadership in Southern Africa Trust Charity working name: ECLISA

Charity registration number: 1089599

Correspondence address: Mr Callum Pike BSc Hons ACA ECLISA Secretary 4 Orchard Crescent Beeston Nottingham NG9 4GZ eclisa1@gmail.com www.eclisa.org Trustees: M E Burkill V Menon M Morrison, Chair P J Odendaal J Gule R Wiles

Independent Examiner:

Mr Michael Packham 72 Longshots Close Chelmsford Essex CM1 7DX

Bankers

Lloyds TSB Bank plc Pall Mall St James 8-10 Waterloo Place London SW1Y 4BE

Solicitors

Monro Fisher Wasbrough 8 Great James Street London WC1N 3DF

1

The Evangelical Christian Leadership in Southern Africa Trust Trustees’ Report for the year ended 31 March 2021

The Trustees are pleased to present our report together with the independently examined financial statements of the charity for the year ended 31 March 2021. Legal and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, including the Statement of Recommended Practice: Accounting and reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Structure, governance and management.

Governing document

ECLISA Trust was formed by a declaration of trust on 23 April 2001, and was registered as a charity on 30 November 2001. The Trust Deed establishes the objects and powers of the charity under which it is governed.

Management and governance arrangements

The trust deed provided for new Trustees to be appointed at any time so that the total number of Trustees shall at no time exceed five. This was amended during 2013 such that the maximum number of Trustees should be eight.

The chair of trustees is responsible for the induction of any new trustee, which involves awareness of a trustee’s responsibilities, the governing document, administrative procedures, the history and philosophical approach of the charity. A new trustee receives copies of the previous year’s annual report and accounts and an electronic copy of the Charity commission leaflet ‘the Essential Trustee: What you need to know’.

Risk Management

The trustees review annually the risks that the charity faces.

In looking to the future the trustees are aware of risks associated with making grants, for example fraud and charities seeking two grants for the same project. They have documented procedures to reduce risk in this area by ensuring that projects comply with the Trust’s policies and that project managers are independently vouched for.

Objectives and activities

The trust deed defines the objects of the Trust as the advancement of the Christian faith for the benefit of the people of Southern Africa and beyond. This is expressed in activities defined by UK charity law as “charitable” which:

We are mindful of the public benefit tests for charities, and confirm that we have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Charity Commission.

2

Procedures and policy for grant making

The trust deed gives the trustees the power to apply the funds in such a manner as they think fit to or for the benefit of any charitable object or purpose. The trustees currently have a policy of supporting three types of activity: relief of poverty; alleviating suffering; promotion of Christianity.

The trustees identify projects and organisations they wish to support especially where the work is well known to them. The Trust has a policy of not making grants to people or organisations who apply speculatively.

A formal Trust review meeting of all trustees is held once a year, usually in person. At other times two or more trustees may hold informal meetings or electronic meetings are held to make decisions on new grants and to review on-going regular grants and their effectiveness. Whenever possible, grants are made to organisations working in the appropriate field, which themselves hold charitable status or the equivalent overseas and therefore have their own accountability procedures. Grants to other organisations, or to overseas non-profit organisations are made only when the Trust has personal contact and is able to verify the correct accountability for the use of the grant.

Activities, achievements and performance

The Trust has continued its activities this year with grants to existing projects. Despite Covid19, the existing projects have continued to operate in some capacity, and have continued to require support, and therefore ECLISA’s work has remained consistent. The work of CESA, (Church of England in South Africa) is at the heart of many of the projects supported, including community projects such as the flagship Nokuphila school project in Midrand, Love Trust, iThemba and Trinity Children’s Centre. These projects focus on children, some providing particular support for AIDS victims and their families, but all aiming to transform South Africa’s prospects through spiritual and educational work among disadvantaged young people. The majority of donations received are restricted to specific projects, and Trinity Children’s Centre was the main beneficiary in the year ended 31/3/21, with ECLISA supporting the school’s running costs. Christian outreach is supported through the East Mountain Church Plant, the Message Church Apprentice scheme, and missions supported by Christ Church Midrand, particularly work in the DRC. In addition to restricted donations received, grants to existing projects were made from General Funds by the Trustees.

Financial Review

The Trust’s assets increased by £18,541 during the year to £23,376, after donations received of £66,993 and grants made and costs of £48,452. This increase is mainly due to timing of gifts made to organisations ECLISA supports. Restricted donations totalling £65,295 (including Gift aid) were received as detailed in the financial statements. The Trustees are satisfied with the position of the Trust at the balance sheet date.

Investment policy

Under the Trust Deed, the Trustees have the power to invest in such assets as they see fit. The Trust’s assets during the year were not sufficient to warrant separate investment, other than to hold surplus cash on deposit with the Trust’s bankers.

Reserves policy

The Trust Deed requires the Trustees to use the income of the Trust in promoting its objects. The use of the Trust’s reserves is therefore wholly at the discretion of the trustees, with no particular level of reserves required to be maintained.

Future plans

ECLISA plans to build on this work by expanding the connections with approved projects in Southern Africa, and by encouraging approved projects to direct donors to ECLISA to facilitate support.

3

Statement of trustees, responsibilities Charity law requires the Trustees to prepare finarthlal stalementsfor e&h financial yearwhich show a true and fair Vlew of the stale of affairs of the charty and of its financial aCtp1￿S that period. In preparing th¢)se financial ststements, the trustees are required to: Sele¢t suitable accounting pcAicies and then appty them consistenty. Make judgments and esttmates that are reasonable and prudent. State whether applicable accounting standards and statements of recommended practice have been follthved, su￿"eCt to any departure disdosed and explained in the financial slatements,. and Prepare Ihe financial statements on the going con￿rn basis un￿S it is inappropriate to assume that the tharity will continue on that basis. The trustees are responsib￿ for keeping proF*r accounting re￿[d$ which disclose wrth reasonable a¢xuracy at any time the finanoal position of the chanty and to enable them to ensure that the ffinan￿aI statements compty with the Charities Act 2011, the charity (accounts and reports) regulations 2008 and the prov[s￿nS ofthe Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection ot fraud and other irregularities. Members of the Trustee board Members of the Trustee board. Y￿￿ served dUrts￿ the year and up to the date of this rewrt. are set out on page 1. In accordance with charity law. we cwbfy that So lar as we are aware. there is no relevant infonnatK)n of vA)th the independent examiner is unaware", and We have taken all the steps that V￿ ought to have taken in order to make ourselves aware of any relevant audit inf0m￿tiOn and to establish that the charity's ￿dependent examiners are aware ofthat inf0m￿tIOn Approved by the trustees and signed on their behalf on Ik D.. 20 Trustee

Independent examiner’s report to the trustees of The Evangelical Christian Leadership in Southern Africa Trust

(charity no. 1089599)

on the accounts for the year ended 31[st] March 2021, which are set out on pages 6 to 12

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”).

The charity’s trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below..

Independent examiner’s statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: Date: 14/11/21

Name: Mr Michael Packham Address: 72 Longshots Close, Chelmsford, Essex, CM1 7DX

5

The Evangelical Christian Leadership in Southern Africa Trust Statement of Financial Activities for the period to 31 March 2021

Notes
Incoming resources
Incoming resources from generated funds:
Voluntary income:
Donations and grants
3
Activities for generating funds
Total incoming resources
Resources expended
Charitable Activities
4
Governance costs
4
Trustee remuneration
6
Total resources expended
Net incoming / (outgoing) resources
Net movement in funds
Fund balances at 1 April 2020
Fund balances at 31 March 2021
10		 2021 Total
funds
£
66,993
66,993
48,398
54
0
48,452
18,541
18,541
4,835
23,376		 2020
Total
funds
£
69,054
69,054
81,632
21
823
82,476
(13,422)
(13,422)
18,257
4,835

6

The Evangellcal Chrfstlan Leaduship in $￿ern AfrlcaTn￿t Balance Sheetat 31 March 2021 2020 CurrentAssets Debtors Cash at Bank in haNt 3.792 23.376 Creditors: amwnts talling due ￿Th1Th oneye•r Nrt currentassets 23376 4035 10 23,376 Funds Unrestricted fiEnts Generalfvnd 11 1.704 1,6 Resthded ￿ndS Nokuphila Schcd fund Love Trust Christrthurch M#dr￿d DRC (01 Trinty Chihyw's C Nnete East Mryjntan Church Pltt G￿ Primary St 8arnabas CwTowft Message Church 4)wentKes rfunde Sonke Te¥therCerdrè iThemba Trinty Churth Simon Ckgg Pthistiies Total funds 101 1319 438 1,800 (01 Z3.376 4,835 Theffin&￿I akn￿nts We￿ 4)wfftJ bythe L Tw5tee I D. £OZI

The Evangelical Christian Leadership in Southern Africa Trust Notes to the Accounts for the period to 31 March 2021

3
Donations received (including Gift aid)
For St Barnabas Cape Town
For Trinity Children's Centre
For Nnete
For East Mountain Church Plant
For Grace Primary
For Message Apprentices
For Nokuphila School
For Love Trust
For Christchurch Midrand
For Asifunde Sonke Teacher Centre
For Simon Clegg Ministries
For iThemba
For Trinity Church
Unrestricted
4
Resources expended
Basis of
allocation
Grant
making
Costs directly allocated to activities
Donations and grants
Direct
48,173
Support costs allocated to activities
Audit and accountancy
Usage
Resources & admin
Usage
bank charges and interest
Usage
225
Impairment of Debtors
Usage
Total resources expended
48,398
5
Net incoming/(outgoing) resources for the year
This is stated after charging:
Bank fees - audit services
6
Trustee remuneration
Expenses related to VISA costs to allow Martin Morrisson to travel to the UK		 Governance
0
54
0
54		 2021 £
2,188.00
23,890.00
1,998.00
431.00
0.00
1,200.00
11,071.00
1,575.00
14,539.00
0.00
2,625.00
5,003.00
775.00
1,698.00
0.00
66,993
2021 Total
£
48,173
0
54
225
0
48,452
2021 £
0
2021 £
0		 2020 £
3,748
7,730
1,000
450
2,305
1,200
3,620
3,146
20,056
0
2,563
1,934
17,600
3,702
0
69,054
2020 Total
£
81,288
0
21
344
0
81,653
2020 £
0
2020 £
823

Expenses related to VISA costs to allow Martin Morrisson to travel to the UK

8

The Evangelical Christian Leadership in Southern Africa Trust Notes to the Accounts for the period to 31 March 2021

7 Taxation

As a registered charity, ECLISA Trust is exempt from tax on income and gains to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

The charity is registered for Gift aid with HM Revenue & Customs under reference number XR7067.

8
Debtors
Gift Aid tax recoverable
9
Creditors
Accruals and deferred income
10
Analysis of net assets between funds
Restricted
funds
£
Current assets
21,672		 2021 £
88
88
2021 £
0
General funds
£
1,704		 2020 £
1,043
1,043
2020 £
0
Total funds
£
23,376
23,376

9

The Evangelical Christian Leadership in Southern Africa Trust Notes to the Accounts for the period to 31 March 2021

s to the Accounts for the period to
arch 2021
11
Movement in funds
Unrestricted funds:
General funds
Restricted funds:
Nokuphila School
Love Trust
Christchurch Midrand
DRC
African gospel outreach
Trinity Children's Centre
Nnete
East Mountain Church Plant
Grace Primary
St Barnabas Cape Town
Message Church Apprentices
Asifunde Sonke Teacher Centre
iThemba
Trinity Church
Simon Clegg Ministries		 At 1 Apr
20 £
Incoming
resources
£
1,660
1,698.00
0
11,071.00
(0)
1,575.00
0
14,539.00
0
0.00
0
0.00
0
23,890.00
(0)
1,998.00
888
431.00
(1)
0.00
438
2,188.00
1,800
1,200.00
(0)
0.00
0
5,003.00
50
775.00
0
2,625.00
4,835
66,993		 Transfers
between
funds £
Outgoing
resources
£
(1,600.00)
54.00
0.00
10,015.00
0.00
881.00
0.00
2,039.00
800.00
800.00
800.00
800.00
0.00
23,615.00
0.00
1,420.00
0.00
0.00
0.00
0.00
0.00
2,000.00
0.00
2,000.00
0.00
0.00
0.00
2,203.00
0.00
0.00
0.00
2,625.00
0
48,452		 31 March
2021
1,704
1,056
694
12,500
0
0
275
578
1,319
(1)
626
1,000
(0)
2,800
825
0
23,376

The general fund is to be used at the discretion of the Trustees in promoting the Trust's objectives

10

The Evangelical Christian Leadership in Southern Africa Trust Notes to the Accounts for the year ended 31 March 2021

1 Accounting policies

The principal accounting policies are summarised below.

1.1 Basis of accounting

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and reporting by Charities (SORP2005) preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

1.2 Going concern

The Trustees conclude that the charity is a going concern as grants are only made from restricted or surplus unrestricted income and no commitments have been made for expenditure beyond the minimal costs of administration so it therefore has sufficient assets to meet its liabilities for the foreseeable future. The Trustees note no issues with respect to the charity being a going concern as a result of Covid-19, noting donation income has remained consistent throughout the year ended 31 March 2021.

1.3 Changes to accounting policies and estimates

The accounting policies have been applied consistently throughout the year and in the previous year and no changes have occurred in the reporting period. No material prior year errors have been identified in the reporting period. Some minor adjustments have been made to opening balances on funds where the intended designated beneficiary was identified during the year.

2.1 Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

2.2 Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT which cannot be recovered, and is reported as part of the expenditure to which it relates.

11

Charitable expenditure comprises those costs incurred by the charity in its grant- making activities for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the costs linked to the strategic management of the charity.

All costs are allocated between the expenditure categories of the statement of financial activities on a basis designed to reflect the use of the resource, costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. estimated usage, as set out in note 3.

Grant recipients are considered by the Trustees for suitability and concurrence of aims with the charity and grants are then made with no conditions attaching to the grant. The full funding obligation is recognised at this point.

There were no employees who received pay over £60,000

2.3 Funds structure

Restricted donations are available for the charity’s use only in accordance with the terms under which, and for the purposes which, the funds were donated to the charity.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Details of the nature and purpose of each fund is set out in note 11.

2.4 Related party transactions

Total donations by Trustees to the charity were £2,100 (2020 £2,050) restricted to use for Simon Clegg Ministries.

The Chair of Trustees is the Rector of one of the projects to which grants have been made (Christ Church Midrand) for the support of ministry in Southern Africa. No personal benefit was derived by the Trustees in the current year.

In the Prior year, £823 was used to pay UK visa costs for the chair of the Trustees, which are deemed necessary travel expenses, in order for the chair to continue to visit the UK in order to carry out duties required to be in the UK (charity coordination and fundraising).

12