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2020-12-31-accounts

ARCHANGE LEBRUN TRUST LIMITED (Company limited by guarantee)

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

(In Euro)

Company Number: 4310612 (England and Wales) Registered Charity Number: 1094977

ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020 REFERENCE AND ADMINISTRATIVE DETAILS

Charity Registration Number: 1094977
Company Registration Number: 4310612
Directors/Trustees
Sister Paula Coelho - Chair
Sister Teresa Finn
Sister Isla Jofre
Sister Caroline Njah
Sister Helen Randles
Sister Patricia Trussell
Registered Office
71-75 Shelton Street
Covent Garden
London
WC2H 9JQ
Auditors
Haines Watts, CharteredAccountants
Old Station House
StationApproach
Newport Street
Swindon
Principal Bankers
The Royal Bank ofScotland
62/63 Threadneedle Street
London
EC2R 8LA
Investment Managers& Advisors
Investec Wealth& Investment Limited
30 Gresham Street
London EC2V 7QN
Waverton Investment Management
16 Babmaes Street
London SW1Y6AH
Mark Freeman & Associates
71-75 Shelton Street
Covent Garden
LondonWC2H9JQ

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ARCHANGE LEBRUN TRUST LIMITED ANNUALACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

TRUSTEES ANNUAL REPORT (including Directors Report and Strategic Report)

The Trustees present their report and the audited financial statements of the group for the period ended 31 December 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the group.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.

STRUCTURE, GOVERNANCE AND MANAGEMENT OF THE CHARITY

Background information

The incorporated charity is governed by its Memorandum & Articles of Association dated | October 2001. It is incorporated in England and Wales (Company Number 43109612) and registered with the Charity Commission (Charity Number 1094977).

Organisation

The charity was established by the General Council of the Congregation of the Sisters of the Holy Union of the Sacred Hearts. The Congregation is an international voluntary association of women, which carries out its charitable work in both developed and developing countries. It is intended that the charity will receive capital contributions from other parts of the Congregation and other sources, and will then use these funds to meet the requests for support in countries where the Congregation is engaged in mission and carries out its charitable activities. The specific objects and activities of the charity are set out on pages 3 to 23.

Directors/Trustees

The directors, who are also trustees of the charity, at the date of this report are shown on page 1. At no time will there be fewer than 5 and no more than 12 Directors who shall be members of the International Congregation. All new trustees are taken through a process that educates them on their responsibilities as trustees of a UK Charity.

Trustees shall be appointed by the members of the charity. At all times the majority of the trustees shall be members of the Congregation. The Superior General shall be an ex-officio member of the Board. New trustees are inducted into the practical work of the charity when they are appointed and are kept informed about their duties and responsibilities as appropriate.

The trustees are responsible for the day to day running of the charity.

The General Council members form the majority of the Trustees.

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ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

TRUSTEES ANNUAL REPORT (including Directors Report and Strategic Report)

OBJECTS, ACTIVITIES AND STRATEGIES

The primary objects in the Memorandum of Association are the care, education, relief of poverty and evangelisation within the Roman Catholic tradition throughout the world, particularly of people who are most deprived.

The trustees have had regard to Charity Commission Guidance on public benefit when considering the activities of the charity. These are:

SHORT TERM STRATEGIES

To achieve the stated aims of the charity the following short term strategies are in place and evaluated annually:

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ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

TRUSTEES ANNUAL REPORT (including Directors Report and Strategic Report)

LONG TERM STRATEGIES

Due to the COVID 19 pandemic some of the work which was due to be undertaken in 2020 did not happen. The long-term strategies of Archange Lebrun continue to be relevant and some aspects have not been affected greatly.

To achieve the stated aims of the charity, the following long-term strategies are in place:

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ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

TRUSTEES ANNUAL REPORT (including Directors Report and Strategic Report)

RISK MANAGEMENT

The trustees have assessed the major risks to which the group is exposed, in particular those relating to the specific operational areas of the group, its investments and its finances. The risk policy and register was developed during 2017, with the key risks identified and work has commenced to develop mitigating actions to be put in place. The trustees believe that by regularly monitoring reserve levels, by ensuring controls exist over key financial systems, and by examining the operational and business risks faced by the charity, they are establishing effective systems to mitigate those risks. The risk register will be formally evaluated each year.

RESERVES POLICY

The group had unrestricted reserves at the year-end of €nil (as all funds have been designated) and total reserves of €30 million (2019: €28 million). These are considered appropriate in order to meet the trustees objectives of helping to fund the ministries of the Congregation of the Sisters of the Holy Union of the Sacred Hearts overseas. The trustees are aware that the cost of their priorities may exceed the income received in a particular year and will in this case spend from the accumulated reserves. This is balanced with the overarching aim of holding a long-term sustainable fund.

Free reserves (unrestricted funds not tied up in fixed assets) at the end of the year amounted to nil (2019 €nil). The trustees have established three funds under designated reserves for specific purposes as set out in note 9.

The trustees have examined the requirement for free reserves, i.e. those unrestricted funds not invested in tangible fixed asscts..

INVESTMENT POLICY AND REVIEW OF INVESTMENTS

The trustees have the power to invest in any investments thought fit subject to any conditions imposed by law. The group has total fixed asset investments of €29 million as at 31 December 2020 (2019: €26.5 million).

The investment objectives remain as stated in 2015:

  1. The primary focus will be to provide a risk minimisation strategy that seeks to preserve the real capital value of funds held for over 5 years.

  2. Where possible to generate cash that provides €1.0 million increasing by 4.5% per annum with low volatility to aid planning and reduce risks of market fluctuations.

  3. Achieve a long-term return (5 year plus), net of all charges, of 0.5% to 1% per annum, above inflation.

The above investment policy was put in place on the 1 April 2013 and revised in October 2015. In 2017 the policy was reviewed to adopt a more cautious approach. The results for the past 12 months to 31 December 2020 indicate that all the stated objectives were achieved. The trustees continue to monitor the investment policy in light of recent markets events in 2020.

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ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

TRUSTEES ANNUAL REPORT (including Directors Report and Strategic Report)

The investments also have restrictions placed upon the type of investments that the trustees would or would not want to invest in.

The trustees seek to invest in companies which:

The trustees would not wish to invest in companies which:

No further ethical restrictions apply, although the trustees reserve the right to exclude from the portfolio any investments in companies whose representation might prove damaging, directly or indirectly, to the purposes or reputation of the group

Investments are monitored against suitable benchmarks during the year so that they continue to support the activities of the charity/group.

The trustees meet formally with the investment advisor and the fund managers twice a year. The trustees and the investment advisor meet regularly and communicate as and when required throughout the year. In keeping with charity law, the investment strategy is to maximise total returns, income and capital, within acceptable levels of risk.

CHARITABLE DONATIONS

During the year the charity donated €238k to support the work of the Region in Cameroon and €42k to support the work of the Mission Unit in Haiti.

During the year €213k was sent to support the work of the Generalate.

FINANCIAL REVIEW

The state of the group’s affairs is shown in the financial statements set out on pages 31 to 43.

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ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

TRUSTEES ANNUAL REPORT (including Directors Report and Strategic Report)

There are some factors that are likely to affect future performance:

In relation to Covid-19, the trustecs are cognisant of the fact that certain areas of the Congregation may have operational problems because of social distancing which will hamper their ability to carry out certain activities. However, as has been stated previously, Archange Lebrun Trust has sufficient cash available so that investment losses are not realised. This therefore gives the investment portfolios sufficient time to recover for the unrealised losses encountered in the first quarter of 2020. The charity has no issues regarding going concern from the impact of the pandemic as it has access to a combined investment portfolio of €29m.

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ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

TRUSTEES ANNUAL REPORT (including Directors Report and Strategic Report)

Archange Lebrun Trust

(ALT): review of charitable activities 2020 and summary

of main

achievements

During the year, the charity continued to support the work of the Congregation, mainly in providing financial resources to the Region of Cameroon, the Mission Unit of Haiti, and to the Generalate.

The year has been an extra-ordinary one due to the emergence and prevalence of the COVID 19 virus worldwide. All areas of the Congregation have been impacted by it, either through sisters contracting the illness, or in the shutting down of their ministries which had been providing public benefit to many people. This has had a serious effect on the day-to-day activities and altered the expenditure from previous projections for the year.

Ordinary Expenditure on day to day living costs: Generalate, Cameroon and Haiti

The Generalate

The Archange Lebrun Trust finances the work of the Generalate of the Sisters of the Holy Union of the Sacred Hearts. The administrative centre is currently based in Rome, although several of the sisters who work for the Generalate do not reside there. The Generalate continues to pay for two employees who work for the sisters in Rome.

Their employees had begun the year working as normal, and like many, thought this virus was a ‘strange and particular form of flu’. As the Secretary to the General Council reported; “Italians thought it would come and go like all the others had done. Everyone continued to go to work, to school, to gyms, shops, cinemas, restaurants. As days went by the information received from the media became more serious, people started asking ‘what is this virus, why is it so dangerous?’ and from that day the lives of the Italians and the rest of the world changed completely. By the beginning of March 2020, people were advised to start using gloves and to disinfect their hands during the day. Two people died and at that point we started to realise that this health issue was more serious than we thought. The General Council had just come back from visits [around the Congregation]. Then the media started repeating ‘please stay home’ ...so from March 18t, 2020 to the end of the first lockdown, May 18th 2020 we, together with the GC decided best to stay home. We learnt the meaning of smart working and face masks.”

At the start of 2020, before the pandemic took hold, members of the General Council had been able to travel to Cameroon, Argentina, USA, and Haiti. Who would have known this would be the last time out of Rome for more than a year?

Inter-Congregational experience in Argentina and Haiti.

The two sisters in Argentina went to different areas of the country, one in Mendoza, and one in Buenos Aires. They write:

----- Start of picture text -----
“T arrived Argentina in September 2019. It is a very nice country with a lot of diversity. The people are very
sociable, outspoken, open, free, festive, generous, and fragile. We had the opportunity to visit our different
communities till February where we each of us went to her permanent communities. Prudence in Villa 15
[Buenos Aires] and I in Mendoza.
a 3+= bi 2x r ln =Pe >=: : F' Hia . ;
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Figure 1 Villa 15 Figure 2 Youth | worked with in Mendoza
----- End of picture text -----

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ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

TRUSTEES ANNUAL REPORT (including Directors Report and Strategic Report)

It has been both exciting and challenging here. The excitement of learning a new language and difficulty in communication; the excitement of learning a new culture and the difficulty being understood from my own background was my daily reality.

COVID-19 has really been a setback in my mission as it is to many around the world. Firstly, I arrived in my permanent community in Mendoza and total restrictions started a week later which went on for almost eight months. Not having a structured or permanent apostolate to join left me with no apostolate and with lots of difficulties creating one. I forced myself into visiting the sick, elderly, lonely and needy with many difficulties. I ended up infected with COVID-19. And with some of the sisters being infected and dying, these were difficult moments for us all.

Figure 3 Visiting in the community

----- Start of picture text -----
Figure 4 Caritas in action in the community
----- End of picture text -----

Many people could not work and there was and is severe poverty. Many people resort to the help given by the government and begging. The parish is carrying on charitable donations of foodstuff and grocery to the hundreds of people who come to ask for help. Together with others, I work to prepare and deliver these goods to the people.”

And:

“Thanks to the support of the funds received from Archange Lebrun Trust, | was able to have lessons in Spanish, which has further helped me to integrate in the community where I live and work. Today I am able to speak, understand and communicate with Spanish freely.

I belong to the community of Villa 15 in the capital city of Buenos Aires. I work in a very poor locality where our charism is very much needed. I have lived my mission for the past two years in the time of the covid pandemic. The pandemic gave me the opportunity to work in this area as a social worker with the catholic church. During this period, people were needed to help cook food in large quantities to answer the needs of the people of this area who could not go out to look for their daily bread for fear of being contaminated and also because of the lock down all over the country. We received donations from the government which helped us to be able to provide at least a meal to close to 200 families in this area. Today our target group is the elderly people from the ages of 70 and above. We changed our focus to this group of persons since we came to realise it was a real need for the community. We give food to close to 100 elderly persons today. We are a group of 8 women, who answer to the needs of these group of persons in our community. It has been very interesting heading this group, it gives me life, 1 am happy doing it, it keeps me busy and it's very fulfilling for a mission. I will forever remain grateful for this experience; it has helped me to grow and have another view as far as life is concerned.”

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ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

TRUSTEES ANNUAL REPORT (including Directors Report and Strategic Report)

In late 2019 two sisters from Cameroon had arrived in Haiti to ‘come and see’ and to experience life in another area of the Congregation. Having spent the last part of that year getting to know the families of the parish and the local community, and beginning to learn the language, by 2020 they were finding ways in which they could work with and among the people.

They report on how they got on in 2020:

“Reaching Haiti, we received a very warm welcome by sisters and all the parish. Haiti is a really poor country, so our presence is very important. I think the Haitians appreciate the help that we bring to them in their daily lives. :

----- Start of picture text -----
lives. :
When we arrived, we had time to settle, and a few weeks B Ya : ‘ r
later we started with the Creole lessons. We had some a b- ee
teachers who came every day to teach us for one month. It 4 . 4 7
helped us a lot to prepare to start our ministry. d meLf if go RaaBAS fy
lam teaching in college Saint Louis Marie de Montfort, anyBan sb whe
and in one other school. | am very happy. The students are . }
pleased when they see me and | hope it makes them feel : on
fulfilled. I feel supported by my community and the y = a
Haitian people.” Figure 5 Listening to readers in the parish
\+ ig TT Ne The other sister writes: “I am grateful and happy being in Haiti with
t ihavith _ the poor. I have learned a lot from them. I very much appreciate their
va | 23 ey i patience, persistence and waiting whenever they come looking for
. = ___ Sister to help and she is not around, they will patiently wait. I love
mm way - ___ her commitment and those with whom she works to answer to the
- needs of the poor here in Haiti.
eee | L ao On my part, I worked last year in collaboration with Sr Louisa, from
a another Order, to sew face masks for the poor. I felt fulfilled and
— remain grateful. My smile and welcoming spirit are a little way |
elf ae # relate and give life to the poor in Haiti.”
Figure 6 Sewing face masks
New ways of communicating and working.
The realities of life and mission in all the different parts of the Congregation were affected by the pandemic
and had to change rapidly. Work habits had to change for all, the new word in the vocabulary was ‘Zoom’ and
everyone got to grips with holding meetings over the internet, arranging them at times which suited all the
different time zones involved. Communication became even more important to sustain and support sisters and
their ministries. Not being able to visit meant more use of phone and internet for communication. It also
showed the technological inadequacies in some areas which will need to be addressed in the future. An
international meeting scheduled for March 2021 was postponed for a year.
----- End of picture text -----

The Congregation was also personally affected by COVID 19. Seven sisters died of the virus, whilst more contracted it and thankfully, recovered.

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ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

TRUSTEES ANNUAL REPORT (including Directors Report and Strategic Report)

The ALT donation for the Generalate, includes paying for meetings of the sisters who are working on behalf of the Congregation.

The Structures Coordinating Committee set up in 2019 continued to meet by Zoom. The object of the Committee is to animate and develop a process for the restructuring for Mission in the light of the changing demographics of the Congregation. The chair writes:

The Congregation Structures Committee met in Rome 20-24 January 2020. Since then, the possibility of meeting in person has been impossible due to the travel restrictions in place because of COVID-19 Pandemic. The Committee is preparing proposals for general governance which will be presented to the General Council for further discernment at the Enlarged General Council Meeting in February 2022. The Committee is also reviewing the governance sections of the Constitutions. For the past twelve months the meetings have been taking place via Zoom.

Access to Clean Water Committee: a new committee was set up in July — composing of sisters from areas of the Congregation. Set up to coordinate the corporate response to the call for access to clean water for all, the committee has the aims of deepening reverence and appreciation for the gift of water, providing reflections on the theme of water, enhancing awareness and responsibility to provide access to clean water for all, and, sharing information and news of how we are actively engaging in projects for water access.

Report from a member of staff to the General Council: the Treasurer General

Apart from travelling to meet the other Directors and General Council in Rome, my work is done from my office here in Wales. COVID 19 saw the end of travel and the start of communicating via the internet for business matters.

2020 began as all other years, tidying up and finalising accounts for end of year reports and getting reports in of money sent and received from ALT. The unsettled nature of the world and reports filtering through of a new virus had encouraged ALT to hold a couple of meetings by Zoom, although in-person ones were pencilled in for later in the year.

The main ‘event’ of 2020 was forecast to be the USA election. The UK had returned a Conservative majority, removing some uncertainty towards Brexit, and the only other concern was the tension between US and China. By March 2020 all that had been set aside. COVID 19 had caused huge falls in all asset classes. The Congregation suffered these along with everyone else. Initial falls of investments were of 12.5% but these recovered by the end of the year with an increase overall of 8.6% to the portfolio. Prime concern for us was of course, ensuring our sisters and their ministries were safe — and wherever possible- still supporting the local people with whom they worked. Having set aside sufficient money to support those areas that would require it in 2020, ALT did not have to touch reserves and could still ensure operational budgets and emergency funding requests could be financed. Unlike people, money continued to be transferable around the world. | ensured money was sent to those areas supported by ALT, namely Cameroon and Haiti and Rome. Money from external sources, from generous benefactors and donors, continued to arrive and be sent on. All meetings of the Directors moved online and in fact resulted in a few more meetings than usual. Other work went on as before. I continued to draw together the reports from sisters who have received such donations into the Director’s report which goes with the ALT accounts annually.

At the beginning of the year, | had submitted my resignation as Treasurer General. After 21 years I felt it was time for someone else to bring fresh and new ideas to the ministry. Obviously COVID 19 changed the timetable for this. It had been envisaged that interviews would be held in early summer in Rome, now this was not possible. Discussions between myself and the General Council concluded that the ministry would be split into two — one part, the day-to-day work, financial administration and management, would be separated off, and I would keep those aspects linked with the Congregation — the ‘Canonical’ aspects. In September

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ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

TRUSTEES ANNUAL REPORT (including Directors Report and Strategic Report)

Loredana was appointed as Financial Assistant to the Treasurer General. We then used the medium of Zoom to go over the areas of work she would be responsible for. This mentoring is continuing during 2021.

So, whilst missing greatly the personal face-to-face interactions, the medium of the internet has enabled the bulk of my work to continue, ensuring areas had the funds they needed during this difficult time.

The Region of Cameroon

----- Start of picture text -----
The Region of Cameroon receives its day-to-day funding from the Charity. The on-going dispute in the
eT eS —..— country between the French and English-speaking areas
- continues to make life difficult for all people in the war-torn
: ] areas. Some sisters were traumatised by the violence and had to
LS 5 move to safer areas for rest.
ae
i pire d. One of the sisters who works in a Health Centre, has written an
: ~~ account of life over the past year for the people of the country
= whom they try to help:
Leg ee North * “The Civil unrest and political crises in the North West and south
[fom 9 ‘f se ) west of Cameroon have rendered many Cameroonian miserable
— SAN? Adamawa te and vulnerable.
ene
— PZe7 Pub Ores \ f4s" The population has been suffering from hunger, poverty, and lack
ie q re =. (mm
rat | Of education in the North and South West Regions of Cameroon.
LnCentri e A EastPe\ Theseparatist/secessi ni ts), fact that sch o ol s weremeant closed life down became more by the Amba difficult boys for (the the
\ SS people. Kidnapping and killing for ransom money, and the
| Sem i gunshots, gust stands, and roadblocks sent many businesses into
“~—$ bankruptey.
Map of Cameroon, West Africa
Many innocent people were killed, and some sent to jail without any crime. . aE
Families lost their properties, as homes, market, schools, and hospitals were « eset
burnt down by both the Amba boys and the Military. The political crises has So Ee
affected all Cameroonians living in all cities since many families have x af
moved for security from rural areas to big cities. pons —@ -4 at i
The fact that schools were not operational, left many teachers jobless. The EY bi {" Nag | A ( / 5
Holy Union Sisters’ schools were not immune either. The Holy Union ill by‘ yPig Big.
College St Mary, Ndop, had to close its doors finally in 2018. But the £ : - Ae !
permanent teachers needed to be paid as well as some permanent auxiliary a \
workers. Li
The (CNPS) Social Insurance and the taxes the taxes taxes of the registered staff needed needed uA , f
still to be paid. Thanks Thanks to the ALT we were the ALT we were ALT we were we were were able to pay to pay pay the insurance of the the hid :
teachers. St John the Baptist Resources Centre Ndop John the Baptist Resources Centre Ndop the Baptist Resources Centre Ndop Baptist Resources Centre Ndop Resources Centre Ndop Centre Ndop Ndop ‘was one of one of of the Holy Holy Hauiea ? Chilkinen before enkosis
Union structures that did not receive clients, but received instead Internally ¢josed due to Covid,
----- End of picture text -----

The (CNPS) Social Insurance and the taxes the taxes taxes of the registered staff needed needed uA , still to be paid. Thanks Thanks to the ALT we were the ALT we were ALT we were we were were able to pay to pay pay the insurance of the the hid teachers. St John the Baptist Resources Centre Ndop John the Baptist Resources Centre Ndop the Baptist Resources Centre Ndop Baptist Resources Centre Ndop Resources Centre Ndop Centre Ndop Ndop ‘was one of one of of the Holy Holy Hauiea ? Chilkinen Union structures that did not receive clients, but received instead Internally ¢josed due to Covid, displaced Persons (IDPS), some of them had lost their houses or were living too close to the roadside. The sisters had no choice except to welcome them and share with them the little from their food money.

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ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

TRUSTEES ANNUAL REPORT (including Directors Report and Strategic Report)

----- Start of picture text -----
Transportation had become so expensive since the political problem had started in the North West and the
South West of the country. All gas stations within the rural areas of the North West were burnt down. The
price for the gasoil, became very high. The travel ticket from Babal to Ndop which used to be five hundred
(500 CFA) is now one thousand, five hundred (1500 CFA). All transportations have tripled their prices.
Cooking gas that was sold for eight thousand CFA to nine thousand CFA, is now sold in the rural areas for
twelve thousand CFA.
tay aa Hp Py COVID 19 came to make life very difficult and
Ki : SS ~— . , st | a. gt t- : miserable in 2020. When the news was reported by
Nb SSf a Hss / en.~ ‘ - = = thecountry Cameroonin March Radio 2020, Television,the people (CRTV)did not to believe the it
a:
< * \ ~ } ~ je until the first deaths were registered, and many had
E 4 s * ‘ ® been infected by the corona virus.
; \ . To reduce the spread of the virus, schools were asked
@CBSiisenine to close all over the country. Roads were blocked. If
moving from one town to another, people were asked
to wear face masks, and buckets of water for hand
Figure 8 Report from the news showed Cameroonians Washing were introduced at the entrance of all public
wearing masks as they wait for transport 4 :
places like markets churches, and hospitals.
The Holy Union sisters in Babal offered faces mask to the vulnerable people of the area.
The use of hand sanitisers was introduced to the population. It was not an easy situation to handle.
Some churches were closed, and others welcomed smaller congregations. In the North West and South West
Regions of Cameroon, the people were already living the civil unrest crisis and now as well as the corona
virus pandemic. 2% EP See) fhe js es
But when the = ae Woes eS: Nig. 72a
people had to “ Cie eee @ Nee Se
respect the lock \" ! sae Re. =, -¢ ‘
downs and were Re es eect ioe
asked to stay at >> — alt a 7 \
home, it was not . N itil ese V4,
- possible because i e po UA ac"
= they had little or > - Bi i Pie =
n> nothing to eat. The ™ _ i sesnemyions —
. Figure 9 Tomatoes rotting in fields
% first few week’s people
c=. . tried, to respect the regulations put in place for the pandemic but later,
Ee ~s z they were, not able because many people were sick of hunger and could
\5 e ie die of hunger and not corona virus. The Hospitals and clinics began to
\ < receive many patients with Epigastict pains and blood transfusion, due
to lack of food.
----- End of picture text -----

Those in the rural areas were also not able to receive medical care for even simple Malaria as getting medical supplies to the areas was difficult. But we carried on in our health centres the best we could.

Figure 10 Checking babies at the Health Centre during the pandemic

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ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

TRUSTEES ANNUAL REPORT (including Directors Report and Strategic Report)

The people in the rural areas had no Savon, or cooking oil, just to name a few items.

Since the local markets were closed, those living in big cities like Yaoundé, Douala, were not able to have their local food from the farms as farmers had nowhere to sell them. The Farm products that could be sold like tomatoes and fruits went bad in the farms.

We can’t finish telling our story of the crises without thanking our Congregation for the emergency fund sent to the sisters living and working in the North West Region of Cameroon.

And, we are very grateful and thank all the people of good will who helped and are still helping. May God continue to bless all our friends, benefactors and all good people who came to our aid and are still helping us still to this day.”

Donation for Pig Farm.

In 2019 a sister in Cameroon had sent a formal application for a piggery project in Ndop, Cameroon. This was to set up and run a pig farm in the area that would fulfil several objectives — to provide an income for women and young people who a have lost husbands or are jobless because of the continuing war and . civil unrest in the north-west of the country, to teach animal husbandry, to aid in the work against malnutrition by providing food (long term) and by enabling people to move from hunting and killing wild life to that of a settled income. '4 eadey 4 Sisteruse. Providing has a degreea fullinbreakdown Agricultureof and costs waswithputtingplans,hertheskills ALT toDirectorspractical - | & agreed to fund the project. ay oe .« Because of the increasing uncertainty ofthe political and civil unrest and 4 possibility of violence, she decided to postpone the project until greater . safety was guaranteed. Then the arrival of the pandemic caused further delays. Finally, 14 months later, sister was able to give details of how the project could be safe and secure. Sending updated figures enabled the Directors to re-affirm their agreement to donate towards the project Figure’? Piatets inithe via house which went ahead before the end of 2020.

Sister writes: “I write to thank you for your financial aid granted to the sisters of the Holy Union in Cameroon through the grant I received from Archange Lebrun Trust.

I received the letter of approval of the piggery project in October granting 7000Euros. In this Amount 2 500 000fca was used for the construction, 450 000 for feed, 250 000fca and 15 000 for medicine, making a total of 3 215 000fca. The measure problem encounter was that of finding a good builder and when this was solved construction was done. Getting piglets was easier, just from neighbouring farms. Feed was purchased in a well-known feed store in Bamenda as well as medicine.

Right now, there are 10 piglets (already 4 months old) in the pig house of 10 rooms.

So far, we have 7 vulnerable peoples that are undergoing a small training on pig farming, some 8 months to come they shall have each a pair of piglets and they will easily carry the information to other people in need, in so doing we will extend this help to more people and more lives can be changed.

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----- Start of picture text -----
| 7™=
ene { v \
4 :
Dds e :
ES a .
— i
( ) mee
' Fix :
----- End of picture text -----

Thepigletsprojectare growingcontinues well.its process and in the pictures you can see that the I'm always checking the animal for feeding and medication there is an attendant who cleans and feed them. Beside the pig fence there is a big garden of water melons coming up since checking the pigs is not time consuming (just |hour job [a day]).”

As part of the work to improve the accountability and transparency of ( ) mee the Congregation finances, a Financial Management Team was set up in ' Fix : Cameroon in May 2020 to respond to and work through the audit report of the Region of 2019. To assist them in this venture a small sum was donated to the Team to allow for travel, communication (phone, internet) and setting up of online banking where feasible. The team spent the remainder of the year working through the recommendations Figure 12 Feeding the piglets and training local communities in recording using the same methods throughout the region, tracking receipts etc. Work will be ongoing but is already showing some improvements in the accounts being kept and sent on to the Regional Bursar.

The Mission Unit of Haiti.

----- Start of picture text -----
sahara,
IOSD ake ee Haiti remains a country disturbed with much civil unrest and
: | violent outbreaks. Protracted political instability and violence in
} } 2020 continued to affect the Haitian Government’s ability to meet
f” | the basic needs of its people. Gangs have stepped up their
fred: kidnapping of those they feel would bring in ransom money. The
f‘Wit\ United Nations124 abductions, Officeand 78incases Haitiof reported gender-based 944 intentionalviolence fromkillings,
lean = =~ January to August 2020
cue 7 Kw i A cyclone in July added to the number of people displaced.
cs.__— fetes=f Adamawa yf; The first cases ofCOVID 19 were confirmed in March
— a ~ tt ibe aa + accompanied by increased gang violence. With cholera already
owPies! 2 | _ prevalent due to the lack of clean water by more than 30% of the
} “3~ Centre A \ “=~ population, it left the country even more vulnerable to COVID 19.
Eirtoret S ra Actual numbers are uncertain, due in part to under reporting
Ano East _ because of stigmatisation, and violence against those thought to be
South al ‘ infected. 7
ee saat oe According to the Human Rights Watch World Report for Haiti
aoe 2020, the country is facing one of its worst outbreaks of violence
since 1986.(see www.hrw.org/) In response to the pandemic, the
Dominican Republic suspended the temporary legal status for more than 150,000 Haitian workers and over
50,000 returned to Haiti between March and June 2020, adding to the unemployment and poverty of the
population.
----- End of picture text -----

The three sisters now living in Haiti receive their ongoing funding from the ALT. Their home is in the capital Port-au-Prince. Sisters have been living and working in the parish of St Louis Marie de Montfort for more than 20 years. They are engaged in many different ministries, including teaching at the seminary, prison visiting, teaching English, supporting the Nutrition Centre, and generally supporting the local people in the area where they live. The parish suffered a shock in April 2020 when their parish priest of 21 years, died. He

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had travelled to the US for a check-up but died in the US in mid-April. A new parish priest has been appointed, taking up office during the difficult pandemic time. During the interim the sisters did their best to keep parish life going amidst the lockdown etc.

Life was different for the people of the neighbourhood. Sr Helen reported: “This year, 2020, has been so disrupted, and a difficult year for so many. The poverty which has always been present here, has become more severe. We face Corona as does the whole world, we also face political, social, economic, upheaval. The school year opened in September 2020, and life was normal for one week. Then disturbance in the streets meant that the students could not attend again until December.

In March as in other countries, we had closed down for Corona, and went back in July. Days became ‘hot’ again, so we were just hoping to be able to get to the end of the school year, sit the state exams in October and start up the new year in November. Everything is ‘maybe’!

The unexpected death of our Parish Priest who was also the Director of the school, was a shock and major blow to us also.

Life in Haiti becomes more and more difficult for everyone. The exchange rate for the gourde against the US Dollar went from 120gdes to 1US, to 83gdes to 1 US dollar, in the space of a week. Prices rise on a daily basis.”

Other ALT Funding in 2020

International Formators’ Programme

----- Start of picture text -----
\ Tania) -= ex Themonth sistersInternational who had arrivedFormators in RomeProgramme_were in January forable theto 6-
: a 7 is ; ‘ai 7 jm continue via the internet and completed the course at the end
Fi ee ee [RS of June. Tuition fees, travel, accommodation, and other
= > yeni necessary expenditure were all financed from the ALT. By
i- a ” = 4 ae) mid-Marchindoors and followall the participants the course onwereline,advisedor to flyto homeremain as soon
‘ 7 as possible. Only one participant did so. Our sisters, like the
Vp ay 4 rest, $
Ye (py , spent almost 4 months studying online.
Figure 13 The sisters from Cameroon and
Tanzania completed their Programme online.
----- End of picture text -----

They reported:

“The programme addressed all the dimensions particular to consecrated life in an environment that was stimulating and culturally enriching. Presenters well known for their expertise, provided input, after which there was opportunity for sharing experiences and continuing individual study, research, and reflection.

Like the rest of Italy, the pandemic- Covid 19 from March onwards, impacted on our daily routine. The national lockdown confined all forty-four participants to their places of residence. We were blessed in living with and sharing community life with our General Council. Making the best use of technology, we continued with the programme online from the Generalate where we were made to feel at home. The Archange Lebrun Trust Fund generously provided for a new laptop for each of us. This equipment greatly enhanced our work in so many ways.

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While residing in Rome, we also participated in a review of and the development ofa joint initial formation of formation for our international congregation of Holy Union in Africa. The opportunity enabled us to contribute from our own local experience and to produce materials that will be up to date and welcomed in our houses of formation in Cameroon and Tanzania.

In the short time that remained at the end of the programme and before returning to Africa, arrangements were made for us to enjoy the cultural heritage of Imperial and Christian Rome. A visit to Assisi was also part of our Formators’ Programme. All experiences were learning opportunities that have enriched our lives personally and will work to the benefit of our future ministries.

To the staff of the UISG, (Union International Superior Generals), the ALT Directors including the General Council, we owe our sincere gratitude for this privileged opportunity in Rome.”

Leaving Rome after the course meant both sisters having to take COVID tests at airports and in both cases, rebooking on new flights. Tanzania was just one day’s delay, but Cameroon closed all borders for a while and airlines stopped flying there, resulting in a delay of 8 days.

Sponsorship

----- Start of picture text -----
In line with the long-term strategy of aiding the delivery of education T
services, the General Council had decided to sponsor two young | = na
Tanzanian women who had wona four year scholarship to study at the _ a
Debrabant High School in Tanzania in Dar es Salaam. This sponsorship +) .
was ongoing in 2020. Sr Annette explains; “in marking a decade since : a}
its foundation, Debrabant High School advertised ten scholarships that § + —- ——x
would promote access to secondary education. Places were awarded —4 ym
accordingacademic potential,to criteria andsuchrepresentativeas priority forof girlsfamiliesand withgendertheequality,poorest Faire& et ' EA
economic means. The General Council sponsors two students, Cecile Figure 14 The girls at a science lesson
and Gertrude. Both girls have access to a broad curriculum that extends
to twelve subjects including the sciences. Highly motivated and with an excellent record of attendance, their
achievements rank them consistently amongst the top performers in their year group. It is obvious that they
enjoy learning and benefit from the support that has been provided for them.”
----- End of picture text -----

Enabling further studies for future ministry work

One of the sisters from Cameroon has been granted the funds to undertake education as a canon lawyer at a University in Nairobi, Kenya. Her course had begun in 2018 and she is now in her third year. She writes:

“In January 2020, I began so well the second semester until March 13th, when the first Covid 19 case was dictated in Kenya. From there, every institution was lock down. During that time, I, like many others thought it was for a short while. I was locked up in my room with a lot of fear and wondering what may happen if | got the virus. It was a depressing and lonely experience. As days, weeks and months passed, it became clear that school resumption was not taking place any time soon. To complete the semester, all lectures went virtual. This was new and not so easy to adapt to. It meant getting internet services on a permanent base. By July, we finally completed the semester and did the exams. This brought to completion all the required units that I was expected to do in theology and philosophy that serve as foundation for Canonical studies.

In September to December 2020 Semester, we returned to the campus studies. | began the third year with the Canon law proper, i.e. all the courses are centred on studying and analysing of the Code of Canon law. It is now very intense, wide and demanding. Yet, because it is new knowledge which is practical and useful, | remain curious and determined to give it the attention it deserves, knowing fully well that it is preparation for service in the near future. With the learnings, | am able to appreciate what we as a Religious Institutes in the

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----- Start of picture text -----
a Church have been doing so well and also the gaps within the
a Ye institutes. The semester ended well and I validated all my
Q 6 a courses.
) &S aa " All finances for my integral wellbeing have been
7 >> consistently funded by ALT, save for my tuition which has
:il - a, been faithfully funded by Aid to the Church in Need (ACN).
7 be During the pandemic, prices of most commodity rose. I had
ER ’ ae | to acquire books online through Amazon online shopping.
BD a — aay “sis aie. What [I] [budgeted] [for][ could] [not][ meet] [these] [rises,] [and] [more]
Figure 15 Lectures return to campus was sent to me from ALT funds. I am grateful for all this.
----- End of picture text -----

----- Start of picture text -----
The year 2020, and the lock down, had some positive ;
undertones. It offered me the opportunity to connect with
many people, Holy Union family, friends and biological Get xo t's: pe: 2
family, thanks to the internet. I received lot of ga \ ial a iW -y
encouragement and support from the sisters in every part Pe wl. f ao me | [ . t r
of the globe. I felt loved, encouraged and cared for. * Ml A i
Canon Law is a very useful discipline that would serve our Aes aE Ee .
Institute and the entire people of God in the Church. Like ae a on
any academic endeavour, it is demanding on me, time —— bo a es
consuming and involves lot of finances. Yet I can assure Figure 16 Canon Law Conference after lockdown
you that it is worth it. “
----- End of picture text -----

Third Party Funding

The Archange Lebrun Trust receives money which is sent by generous donors in the US, UK, France, Belgium, and Ireland to be sent on to the sisters in other parts of the Congregation for their work in education, health care and parish life. This decision to receive these donations was made to advance the transparency of all monies received and spent, and to enable the Congregation to thank all those who continue to be so generous to their ministries.

Third party funding of Activities in Cameroon

The report of the Nutrition Program for 2020 / 2021 at St. Monica’s medical clinic, Baba 1.

Sr Josy writes; “One good benefactor from the United States of America, and her family have been so faithful to sending money for the Feeding of vulnerable and Malnourished children in Babal.

Right back in 2013 when I came back from the United States of America, our friend and her family always send one thousand US dollars each year for the feeding program.

A programme called ‘one hundred and seventy-five’ has been established at our medical Clinic to feed and manage the vulnerable and malnourished children of the area.

----- Start of picture text -----
‘ ‘a a ie
: , I,
ery Figure 17 Twins feeding i= ~ oe
7 ‘ Ma
‘
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Last year 2020, 933.31 Euro was received, and the centre was able to feed more than 60 children in this programme.

Some examples of those who have been helped include these twins. These children came into the program with very low birth weights. They weighed just 3.2kg at the age of almost five months.

We kept them on the feeding program for three months and two weeks. As you will see from the pictures, they have gained more than three kilograms.

----- Start of picture text -----
It may be sad to say but it is the truth that in most of our villages in Cameroon and in Babal village in
particular, parents go to their farms very early in the morning. Many of these parents leave their children
without proper food. For example, boiled cassava may be kept as food for children as from one year to five or
six years. This is not very nourishing and can lead to anaemia. These are just some of the reasons why there
are many malnourished and anaemic children.
SL . — a ee ae rf Here is the picture of some of the once
\ j . malnourished children with their friends. They are
ae = ? eo) B . | i not malnourished now, drinking milk for the
yy ry ey | m ’® prevention of malnutrition and anaemia.
¥ . = ry a
- , ys ( ‘ Many people have been helped by such generosity
’e} , f as this from our friends in the US. May God bless
Le, ' ow them.”
} . "= —s~ Report on funds received for the Medical Centre
Bas Bk Catholique La Sainte Union- Kamkop Bafoussam.
: ~ Sr Vera writes:
----- End of picture text -----

“Centre Medical Catholique La Sainte Union Kamkop Bafoussam started functioning officially on the 19th December 2019. It is managed by the Holy Union Sisters in Cameroon who are resident in Bafoussam 1 community. As Holy Union women we do our best to be of presence to all who come to us irrespective of gender, religion or ethnicity. We spend ourselves inclusively with the lay staff to offer services of healthcare.

----- Start of picture text -----
The centre offers services of consultation, hospitalization, laboratory, maternity, pharmacy, outpatients, minor
and major surgery. The beginning was such a challenging one as each =
depIt h a srtmb e ennt needeby Go d to’s begrace equippedthat the to ensurefinancial pata i entd received care andthrough satisfaction.ALT ee e sl eaLs |
(40,122.10Euros) has gone a long way to boast up our services and yi f
|
rendered us available to God’s people as seen below. f al
For the laboratory, a hematology machine was bought making diagnosis #7 ——_
and treatment of patients a success. The machine was bought and put in a.
place with all the accessories. os diaaoh
Thanks to the funds received we have been able to purchase some :
theatre instruments and cupboard for storage of some theatre equipment. 4 ig
In the minor surgery area - procedures and simple wound dressings are i
carried out. Some forceps and drugs were bought for this department. ,
Part of the finances were used to equip the office with chairs, table, Ein
cupboards, laptops, printers and other materials for the outpatients. We =~
feel our spirit of hospitality in evident as those who come to us feel Figure 18 Haematology machine
welcomed and information is documented as needed.
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The staff, patients and sisters remain highly grateful for your support. Many lives are being saved because of your generosity.

----- Start of picture text -----
No eee ad al oo: ‘ ‘g < if —— # -4
f. Ru oS ee '
— | > asl 2 i : 5 .
; aa Figure 20 Consultations continued evening.
>. x = during the pandemic.
----- End of picture text -----

Figure 19 Storage for theatre equipment

Donation for the items for the house of novices and new community chapel, Garoua

----- Start of picture text -----
Sr Elizabeth who oversees the novice house, writes with details of ihe
purchases for the novice house and the community in Garoua, from sisters |.
in the Franco-Belge Province. “Thanks to our sisters who sent money f cartons
through the ALT for the purchase of books for the novitiate formation — :
house in Bare — Cameroon. The purchase of the books has happened, and | “as :
they are already helping the novices. They will continue to facilitate prayer “A
and other spiritual exercises in the community as we now have updated |
prayer books, Missals, and other church documents both in the French and
English languages thanks to this gift. i
) Ge ~
’ cs. —_ Ae may ad’ Figurebooks and21 Items Bibles.purchased for novice house include prayer
: co | a),| ] ; / aes on Some ofthis money also helped us buy some items like song books,
fh Sie : Wii);i //Oj7 e> 2) for the newly opened community in Garoua.”
2 2 Ss
kD a
----- End of picture text -----

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----- Start of picture text -----
Other third-party donations
it
TE Additional funding was received from the Sisters in
= fhe) France and Belgium for a printer and projector to be used
. ow at meetings and conferences.
(a Fae
----- End of picture text -----

Sister had returned from being on ministry in France and Belgium, and this donation enabled her to also buy much needed paint for a gate, materials for liturgy and plants for the chapel.

----- Start of picture text -----
|
a ; { : ! ?
t
a 4
19 ed my ,iiiae: ; E;
4 j i l= ila. ee | : r
Rat o r= - ' ‘as |
----- End of picture text -----

Figure 22 Main Gate before and after re-painting.

Third Party Funding of Activities in Haiti

Parish Nutrition Centre - Although the St Louis Marie Parish Nutrition Centre no longer has any sisters working there, it is still supported by donors from the US who began sending money when one sister was the Director. Because of the pandemic, the Centre was open during January, February, and part of March, after which it had to shut down. It did not re-open until mid-November. However, it was decided that the staff needed to continue to be paid so that they could still support their families.

The centre outreach was reduced as children were not in school so there were no school fees to be found. Small amounts were spent on medical needs and food for families who were struggling. Once schools reopened in September, there were fees to pay for the children who had moved on from the centre. Kindergartens (such as the Nutrition Centre) were asked not to open for another 2 months.

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Other Activities funded in Haiti from third-party donations.

----- Start of picture text -----
The sisters also manage to provide other support to Be, ss ;Se ome eae
local people from the donations sent from the UK, , f tS Sees
. 3 .
Ireland and France. i 9 oe. ;
Sr Helen writes; “this 2020, has been so disrupted and > ‘a as ey . 3 if is a>
a difficult year for so many. The poverty which has a: a y 47) = a |
always been present here, has become more severe. Yr Sy ase) tn fy i? ) 4 s
Prices rise on a daily basis. me Ae I,
Many donations of various amounts were made to help i éA iA@4 \ ~d ‘ Fos“t « wae ‘
people set up a little business. In some cases, this was » § fa ag ) L
successful, but unfortunately, through no fault of the 4 ’ ig S <@
people concerned, this does not really last long, 4 ATS ay [et] mn ' aS 5
because of health expenses, funeral expenses and so
many other unforeseen emergencies. Figure 23 School children in Port-au-Prince
There are always requests for help with medical needs, accidents, and so many other cases. Some old ladies
receive a small sum, around 5-10 Euros, weekly. Some as little as 10 Dollars for food. This is, in many cases,
their only income.
: a > a @ Often there are requests for help with school fees, exam fees,
) & E * ti ‘ : | books, shoes, uniform to enable a child or young person to
| a r fi S4| remain in school. More often than not, it is not possible to
F ER ie ™ say Yes, as funds do not stretch far enough to cover the many
9 wen claily requests.
|f idi¥ i My) {) the Parish,Thanks to UK payingdonation, part ofwe thesupport school asalariesSecondary and helpingcollege toin
i “eB leg 74, , provide a hot meal three times a week.
Li oy Pek iu gas
Figure 24 College Graduands Sept 2020 aa
ba
Thanks to an Association in France, among other things, we can support some cite 4
students, mostly at third level. It is a joy to see them succeed and take their % a hall
place in society. This Association also helps the prison for young offenders. 7 a" a
Thisfor eachtakes onemanyat Christmasforms: a snackand maybewhen oncewe celebrate again duringMass theonceyear,a month,food, whena gift <— “ 2 ‘| afe 4c
we discover that their supplies have not arrived, clothing and shoes for those j re —< ’
among the young lads who wish to be baptised or receive First Holy 4
Communion.
A
----- End of picture text -----*

Figure 25 Third level students

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----- Start of picture text -----
+ Another association in France has supported a school in a very remote in the
«foe _£ _ south of Haiti. Thanks to them, and to the efforts and enthusiasm of the three
= - 4 w “4 young people who run this school, many children receive an education they
if ne J as would not otherwise have been able to access.
a i ne = Our lives here are a mixture of direct involvement in Education and pastoral
. £ “> activities and in seeing to the distribution of any funds we receive. This is a
; a * “ time-consuming task, and not an easy one. But we know that thanks to our
' M4 presence here and the interest and generosity of our friends and associates in
7m mid many places, life is a bit better for many people. “
----- End of picture text -----

Figure 26 Children at school in remote part of Haiti supported by donations from France.

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PLANS FOR FUTURE PERIODS

In the short term the charity proposed to focus on three main activities:

  1. Due to the COVID 19 pandemic, the international Congregation planned for 2021 was postponed until 2022. In its place during the early part of 2021 discussions and conversations will be held with and between all areas of the Congregation using internet technology, including translation services. Initial planning for the 2021 meeting will be transferred to the end of the year ready for the 2022 gathering. From the discussion in 2021 the agenda for the 2022 meeting will be revised and updated to be relevant for the Congregation. The restructuring presently in process due to the changing demographics throughout the Congregation, will continue to be part of the agenda. The implications of the growth areas of the Congregation in Cameroon and Tanzania as opposed to the declining areas in the rest of the Congregation will be a key factor in determining the use of resources for the future.

  2. Work continues towards greater financial transparency, accountability and recording throughout the Congregation. Opportunities are to be provided for younger members of the Congregation to develop their knowledge and skills in financial procedures.

  3. Throughout 2021, work will continue with the Region of Cameroon in clarifying operational needs and focusing on preparations for the future administration of their finances. Training is envisioned at all levels in working with budgets and projections.

  4. Work had begun on implementing the points raised by the auditor regarding the Cameroon financial processes. The Cameroon Financial Management Team began to oversee all aspects of the process until the pandemic caused a postponement. The new Leadership in the Region from January 2021 will be tasked with continuing this work as an important necessity. A new Cameroon [Financial Management Committee has been appointed to work with the leadership and sisters of the Region to continue the progress of the past year. This will involve further onsite training throughout the Region (once travel is again permissible and safe) in aspects of financial budgeting, interpreting actual accounts and reports, and drawing up development plans at local and Regional level.

  5. The accountant appointed in Haiti continues to work on the accounts with the sisters. Further work on drawing up the budget with clearer demarcation between operational and ministry funding will be an area of focus in the coming year.

  6. The pandemic has highlighted yet again the need for reliable communications technology through the Congregation. Work will continue on a long-term strategy to update technology by receiving reports on current equipment especially in those areas which were struggling to communicate during 2020.

At the same time, medium to long term planning is being undertaken to achieve the following:

  1. In terms of future governance of the Congregation, a strategy is determined to be necessary to address the challenge of providing appropriate Leadership especially in areas of diminishing membership. The meeting planned for 2022 will address this as part of its work.

  2. Ongoing professional training that is in line with the objects of the Charity and the ministries the Congregation undertakes, will continue to be a priority.

  3. The International Structures Committee began its work in 2019. Having initially engaged all sisters in looking at a common vision and challenging them to state their understanding of ‘restructuring’, the Committee will take this forward over the next few years to help facilitate the move to more flexible and simple structures that will enable the Congregation to respond to the changing needs of the twenty-first century.

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STATEMENT OF DIRECTORS?’ RESPONSIBILITIES

The directors are responsible for preparing the Directors’ Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

So far as each of the directors is aware at the time the report is approved:

AUDITORS

A resolution proposing the appointment of Haines Watts, Chartered Accountants as auditors to the charitable company was agreed on the 14 June 2021.

----- Start of picture text -----
On behalf of the directors/trustees
@ANT4
fe)
ole e
, 2 ey
P@)
Sister Paula Coelho \OPy &
Director/Trustee os
27 September 2021
----- End of picture text -----

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ARCHANGE LEBRUN TRUST LIMITED ANNUALACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ARCHANGE LEBRUN TRUST LIMITED

QUALIFIED OPINION

We have audited the consolidated financial statements of Archange Lebrun Trust Limited (the 'parent charitable company’) at its controlled entities (“the group”) for the year ended 31 December 2020 which comprise the group Statement of Financial Activities, the group and parent Statement of Financial Position, group and parent Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’.

In our opinion, except for the possible effects of the matter described in the Basis of Qualified Opinion section of our report, the consolidated financial statements:

BASIS FOR QUALIFIED OPINION

We have been unable to obtain sufficient appropriate audit evidence for 2019 and 2020 around the transactions and assets and liabilities of the Cameroon Region which is controlled by the parent company. The Region has therefore been excluded from the consolidated financial statements.

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ARCHANGE LEBRUN TRUST LIMITED

CONCLUSIONS RELATING TO GOING CONCERN

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

OTHER INFORMATION

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

OPINION ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Report of the Trustees (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements, and

the Report of the Trustees (incorporating the directors’ report) has been prepared in accordance with the applicable legal requirements.

27

ARCHANGE LEBRUN TRUST LIMITED ANNUALACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ARCHANGE LEBRUN TRUST LIMITED

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

In the light of the knowledge and understanding of the group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-Adequate and sufficient accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

-the parent charitable company’s financial statements are not in agreement with the accounting records and returns; or

-certain disclosures of trustees’ remuneration specified by law are not made; or

-we have not received all the information and explanations we require for our audit; or

-the trustees are not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies exemption in preparing the directors’ report and take advantage of the small companies exemption for the requirement to prepare a strategic report.

RESPONSIBILITIES OF TRUSTEES

As explained more fully in the Statement of Trustees Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group’s and parent charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

The objectives of our audit are to identify and assess the risks of material misstatement of the financial statements due to fraud and error; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud or error; and to respond appropriately to those risks. Owing to the inherent limitations of an audit, there is an unavoidable risk that material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK).

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

28

ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ARCHANGE LEBRUN TRUST LIMITED

We obtained an understanding of the legal and regulatory frameworks applicable to the Group and the parent and the sector in which they operate. We determined that the following laws and regulations were most significant: The Charities Act, Companies Act 2016 and UK GAAP.

We obtained an understanding of how the Group and the parent are complying with those legal and regulatory frameworks and made enquiries to the management of known or suspected instances of fraud and noncompliance with laws and regulations. We corroborated our enquiries through our review of board minutes, other relevant meeting minutes and review of correspondence with regulatory bodies.

We assessed the susceptibility of the Group’s and the parent Company’s financial statements to material misstatement, including how fraud might occur. Audit procedures performed by the audit team included:

Identifying and assessing the controls management has in place to prevent and detect fraud;

Understanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process;

Challenging assumptions and judgments made by management in its significant accounting estimates and judgments;

Identifying and testing journal entries, in particular journal entries posted with unusual account combinations; and

Assessing the extent of compliance with the relevant laws and regulations.

There are inherent limitations in the audit procedures described above and the further removed noncompliance with laws and regulations are from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusions.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

29

ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ARCHANGE LEBRUN TRUST LIMITED

USE OF OUR REPORT

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Susan Plumb ACA (Senior Statutory Auditor) for and on behalf of Haines Watts Chartered Accountants & Statutory Auditors Old Station House Station Approach Newport Street Swindon Wiltshire SN1 3DU Date: AB OE 2021

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ARCHANGE LEBRUN TRUST LIMITED ANNUALACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES

(including Income and Expenditure account) FOR THE YEAR ENDED 31 DECEMBER 2020 (€’000)

----- Start of picture text -----
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|2020|2019| |Funds|Funds| |Note| |Income| |Donations|received|2|925|159|1,084|=|1,889| |Investment|income:| |Investments|419|0|419|429| |Bank|interest|10|0|10|13| |Other|Income|57|0|af|27| |.|:| |Total|Income|1,411|159|1,570|2358| |Expenditure| |Cost of Raising|funds| |Investment|advisory|fees|106|0|106|109| |Investment management|fees|142|0|142|133| |Charitable|activities|3|288|159|447|592| |Other|Expenditure|5|356|0|356|449| |7| |Total|Expenditure|892|i|159|)|1,051|1,283| |Realised/Unrealised|(losses)/gains|on| |investment|assets|and|on|foreign|currency|1,556|0|1,556|4,199| |investments| |-| |Net|movement|in|funds|2,075|0|2,075 5,274| |year brought forward at beginning of the|28,565|0|28,565|23,291| |Balance|carried|forward|at|end|of the|year|—|30,640|a 0|"30,640|; 28,565.|

----- End of picture text -----

All activities are continuing. There are no recognised gains or losses other than those disclosed above. The notes on pages 35 to 43 form part of these financial statements.

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ARCHANGE LEBRUN TRUST LIMITED ANNUALACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

STATEMENT OF FINANCIALACTIVITIES (CHARITY) (including Income and Expenditure account) FOR THE YEAR ENDED 31 DECEMBER 2020 (€’000)

----- Start of picture text -----
|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|2020|=|=2019| |Funds|Funds| |Note| |Income| |Donations|received|2|925|159|1,084|1,889| |Investment|income:| |Investments|419|0|419|430| |Bank|interest|10|0|10|13| |Other|Income|9|0|9|20| |Total Income|—-4363~=SO:=<C«SDSSCS:«*iSD2,35D| |Expenditure| |Cost|of Raising|funds| |Investment|advisory|fees|106|0|106|109| |Investment management|fees|141|0|141|133| |Charitable|activities|3|528|159|687|762| |Other Expenditure|5|72|0|72|156| |Total|Expenditure|847|—|159.|1,006|- 1,160.| |Realised/Unrealised|(losses)/gains|on| |investment|assets|and on foreign|currency|1,556|0|1,556|4,199| |investments| |Net movement|in funds|2,072|00|2,072|5,391| |pennes brought forward at beginning of the|28,507|0|28,507|23,116| |Balance|carried|forward|at|end|of the|year|||30,579 7|9|}|30,579|28,507.|

----- End of picture text -----

All activities are continuing. There are no recognised gains or losses other than those disclosed above. The notes on pages 35 to 43 to form part of these financial statements.

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ARCHANGE LEBRUN TRUST LIMITED ANNUALACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

STATEMENT OF FINANCIAL POSITION

(including Income and Expenditure account) FOR THE YEAR ENDED 31 DECEMBER 2020 (€’000)

Group Charity Charity
Note 2020 2019 2020 2019
FIXEDASSETS
Building&Property 0 0 0 0
Investments 6 29,016 26,533 29,016 26,533
29,016 26,533 29,016 26,533
CURRENTASSETS
Cash at bank and inhand 1,192 1,514 1,110 1,419
FixedTermDeposits 7 830 897 830 897
2,022 2,411 1,940 2,316
CREDITORS: Amounts falling due
within one year
Inter-Congregation 8 370 335 370 335
Accruals 28 44 4 7
398 379 377 342
NETCURRENTASSETS 1,624 2,032 1,563 1,974
TOTAL ASSETS LESSCURRENT
LIABILITIES		 30,640 28.565 30,579 28,507
Represented by:
Restricted Funds 9 0 0 0 0
DesignatedFunds 9 30,640 28,565 30,579 28,507
Unrestricted Funds 9 0 0 0 0
TotalFunds 30,640 28,565 30,579 28,507

The notes on pages 35 to 43 form part of these financial statements.

----- Start of picture text -----
The financial statements were approved and authorised
By the Board of Directors on 27 September 2021 and
Signed on its behalf by: WNIOV-
WE No
NH 6% jor}
Sister Paula Coelho ono
Director
----- End of picture text -----*

Sister Patricia Trussell Director

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ARCHANGE LEBRUN TRUST LIMITED ANNUALACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

Cash Flow Statement for the year ended 31 December (€’000)

Group Charity Charity
2020 2019 2020 2019
Net inflow/(outflow) from operating 2,075 5,274 2,072 5,391
activities
Increase/(decrease) in creditors 19 (112) 35 (131)
Investment income (419) (429) (419) (429)
Interest income (10) (13) (10) (13)
Realised & unrealised investment and
foreign currency gains/(losses) on (1,556) (4,199) (1,556) (4,199)
revaluation
Net Operating Surplus/(Deficit) 109 521 122 619
Cashflow from investing activities
Investment income 419 429 419 429
Interest income 10 13 10 13
Net additions to investments (927) (805) (927) (805)
Net cashflow from investing activities (498) (363) (498) (363)
Increase/(decrease) in cash (389) 158 (376) 256
Cash as at January 2,411 2,253 2,316
Cashasat31December 2,022 2,411 1,940 2,316

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ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

NOTES TO THE FINANCIAL STATEMENTS (in €’000s) FOR THE YEAR ENDED 31 DECEMBER 2020

  1. ACCOUNTING POLICIES

(a) Basis of Accounting

Archange Lebrun Trust is a regulated trust in the United Kingdom. The address of the registered office is given in the charity information on page | of these financial statements. The nature of the charity’s operations and principal activities are to promote charitable work carried out by the Congregation of Holy Union of the Sacred Hearts.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in euros which is the functional currency of the charity and rounded to the nearest €000.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

There are no material uncertainties regarding going concern.

(b) Revenue Recognition Policies

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ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

NOTES TO THE FINANCIAL STATEMENTS (in €’000s) FOR THE YEAR ENDED 31 DECEMBER 2020

(c)

Resources expended

Expenditure is included on an accruals basis.

Support costs consist of fees for managing the day-to-day operations of the charity. Governance costs comprise costs for meeting its statutory obligations.

(d) Foreign Currency

Assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the end of the financial year. Transactions in foreign currencies are converted into Euro at the rate of exchange ruling on the date of the transactions. All profits and losses on exchange are dealt with in the profit and loss account.

(e) Fixed Assets

Tangible Fixed Assets are stated when an asset(s) is in excess of €5k. At this time there are no tangible fixed assets.

(f) Investments

All investments are classified as fixed assets. Investments are valued on the basis of mid-market value at the balance sheet date. The SOFA includes the net gains and losses arising on revaluations and disposals throughout the year.

(g) Debtors & Creditors

(h) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

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ARCHANGE LEBRUN TRUST LIMITED ANNUALACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

NOTES TO THE FINANCIAL STATEMENTS (in €’000s) FOR THE YEAR ENDED 31 DECEMBER 2020

Restricted funds are funds subjected to restrictions on their expenditure declared by the donor.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

(i)

Consolidation

The accounts consolidate the Charity, the Generalate and Haiti. It is proposed to include Cameroon next year, see Note 12. Consolidation of the accounts occurs where the charity determines the following criteria is met with another entity/operation:

a) it is financial dependent on the charity; and

b) the charity has control over the strategic and major operational aspects of the entity/operation

  1. DONATIONS RECEIVED (in €’000s)
Group Charity
2020 2019 2020 2019
Annual Contributions 905 1,600 905 1,600
Tithes 20 0 20 0
Holy Union International Mission Funds 159 289 159 289
1,084 1,889 1,084 1,889

The calculated annual contributions amount for 2020 totalled €861k. Owing to exchange rate losses (contributions stated in USD and GBP) the accounts as at 31 December 2020 stated income on Annual Contributions as €849k. Extra contributions were received from Franco-Belge of €56k, makinga total of €905k.

Group Charity
2020 2019 2020 2019
Annual Congregation Contributions 849 850 849 850
Annual Congregation Extra Contributions 56 750 56 750
905 1,600 905 1,600

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ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

NOTES TO THE FINANCIAL STATEMENTS (in €’000s) FOR THE YEAR ENDED 31 DECEMBER 2020

3. CHARITABLE ACTIVITIES (in €’000s)

Group Charity
2020 2019 2020 2019
Donations, including related expenditure:
Sisters ofthe Holy Union ofthe Sacred Hearts — 0 0 213 122
Generalate
Sisters ofthe Holy Unionofthe Sacred Hearts—
Provinces,
Region, Mission Unit.		 447 592 474 640
Other organisations 0 0 0
447 592 687 762
  1. STAFF COSTS AND TRUSTEES’ REMUNERATION
The Group had salary costs of: Salary Social Costs Total Staff
Costs
2020 28 11 39
2019 30 13 43

The charity has no employees (31 December 2020 - nil) and, therefore, no staff costs were incurred during the year (31 December 2019 - €nil). The Group employed 2 full time staff in both 2019 and 2020. None of the trustees received any remuneration in respect of their services during the year (31 December 2019 - €nil).

No employee received total employee benefits of more the €70,000.

5. OTHER EXPENDITURE (in €’000s)

Group Charity
2020 2019 2020 2019
Auditors’ remuneration - audit fees 6 5 6 5
Administration 346 339 62 46
International Meetings 4 105 4 105
356 449 72 156

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ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

NOTES TO THE FINANCIAL STATEMENTS (in €’000s) FOR THE YEAR ENDED 31 DECEMBER 2020

6. INVESTMENTS (in €’000s)

Group Charity
2020 2019 2020 2019
Listed investments and cash held for re- 29,016 26,533 29,016 26,533
investment
Movements in Investments are summarised below:
Group Charity
2020 2019 2020 2019
Market value at 1 January 26,533 21,529 26,533 21,529
Net (withdrawals)/ additions 927 805 927 805
Realised/Unrealised gains/(losses) 1,556 4,199 1,556 4,199
Market value at 31 December 29,016 26,533 29,016 26,533
Group Charity
2020 2019 2020 2019
Asset Allocation
Equities 17,708 15,768 17,708 15,768
Fixed Interest Securities 5,198 4,050 5,198 4,050
Other holdings other than equities, bonds & cash 3,889 31725 3,889 3,725
Cash 2,221 2,990 2,29 2,990
29,016 26,533 29,016 26,533

39

ARCHANGE LEBRUN TRUST LIMITED ANNUAL ACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

NOTES TO THE FINANCIAL STATEMENTS (in €’000s) FOR THE YEAR ENDED 31 DECEMBER 2020

7: FIXED TERM DEPOSITS (in €’000s)

Group Charity
2020 2019 2020 2019
Investec/Goldman Sachs Money Market 830 0 830 0
90 Day Notice USD Treasury 0 596 0 596
8 Day NoticeAccount GBP 0 60 0 60
Business SaverGBP 0 241 0 241
Marketvalueat31December 830 897 830 897
  1. INTER-CONGREGATION ACCOUNTS (in €’000s)
Group Group Charity
2020 2019 2020 2019
Anglo-Hibernia 0 0 0 0
Argentina 2 2 2 2
Cameroon 15 0 15 0
Franco-Belgium 318 333 318 333
Haiti 35 0 35 0
Tanzania 0 0 0 0
United States ofAmerica 0 0 0 0
370 335 370 335

40

ARCHANGE LEBRUN TRUST LIMITED ANNUALACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

NOTES TO THE FINANCIAL STATEMENTS (in €’000s) FOR THE YEAR ENDED 31 DECEMBER 2020

9; RESERVES
Group
1
January
2020		 Incoming
Resources		 Outgoing
Resources		 Gains
oy Investments		 Transfers 31
December
2020
Restricted Funds 0 159 (159) 0 0 0
Designated Reserves
- Generalate Fund 9,266 347 (356) 534 (50) 9,741
- Chapter Fund 155 0 0 0 50 205
- Congregation Fund 19,144 1,064 (536) 1,022 0 20,694
28,565 = Ls (892)—“(i«é«CiSSSHC“(itst=‘«é‘«‘ C8640
Unrestricted Reserves 0 0 0 0 0 0
Total Reserves 285657 1,570 (1,051) oe 1,556 030,640
Charity
1
omusay		 Incoming
Resources		 Outgoing
Resources		 Gains
onInvestments		 Transfers 31
Wnetiatter
Restricted Funds 0 159 (159) 0 0 0
Designated Reserves
- Generalate Fund 9,722 299 (72) 534 (50) 10,433
- Chapter Fund 155 0 0 0 50 205
- Congregation Fund 18,630 1,064 (775) 1,022 0 19,941
28,507 1,363 (847) 1,556 7 0 30,579
Unrestricted Reserves 0 0 0 0 0 0
Total Reserves 28,507 L522 (1,006) —1,556. 1,556. 0 30,579

41

ARCHANGE LEBRUN TRUST LIMITED ANNUALACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

NOTES TO THE FINANCIAL STATEMENTS (in €’000s) FOR THE YEAR ENDED 31 DECEMBER 2020

Restricted Funds — amounts received from within the Congregation or from third parties for specific activities.

Designated Funds:

Group Unrestricted Designated Total
Reserves Reserves Reserves
Fixed Assets 0 29,016 29,016
Current Assets 0 2,022 2,022
Current Liabilities 0 (398) (398)
Total Reserves 0 30,640 30,640
Charity Unrestricted
Reserves		 Designated
Reserves		 Total
Reserves
FixedAssets 0 29,016 29,016
Current Assets 0 1,940 1,940
Current Liabilities 0 (377) (377)
TotalReserves 0 30,579 30,579

42

ARCHANGE LEBRUN TRUST LIMITED ANNUALACCOUNTS FOR THE PERIOD ENDING 31 DECEMBER 2020

NOTES TO THE FINANCIAL STATEMENTS (in €000s) FOR THE YEAR ENDED 31 DECEMBER 2020

  1. COMPANY STATUS AND CONTROL

The company is a company limited by guarantee and not having a share capital.

The members’ liability is limited. Every member of the company undertakes to contribute up to €1 to the assets of the company in the event of it being wound up.

12. RELATED PARTY TRANSACTIONS

During the year, donations of €1.1 million (2017: €1.1 million) were made to the Congregation of the Sisters of the Holy Union of the Sacred Hearts. Four of the trustees of Archange Lebrun Trust Limited are also on the General Council of the Congregation.

13. CONSOLIDATION OF ACCOUNTS

The charity determined during 2019 that in the future the Mission Area in Haiti will be required to be consolidated into the accounts. To assist with the process of providing a set of accounts that the charity can rely upon, an accounting/auditing firm in Haiti was appointed in September 2018, at its cost, to ensure that consolidation can commence with the 2019 accounts.

The charity has determined in the future that the Region of Cameroon, a separate legal entity registered in Cameroon, will be required to be consolidated into the accounts. The charity has already set up systems and processes with the entity and, will be working with the entity over the forth coming year to ensure that consolidation can take place in 2020/21. In addition an audit firm in Cameroon was appointed at the start of 2020 (the cost will be borne by the Charity) to review Cameroon’s 2018, 2019 & 2020 financial statements and accounting systems, procedures and processes.

43