GRACE & LIGHT UK
UNAUDITED REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2022 CHARITY NUMBER: 1115859
COMPANY NUMBER: 5862183
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LEGAL AND ADMINISTRATIVE INFORMATION
31 DECEMBER 2022
TRUSTEES AND DIRECTORS:
TRUSTEES AND DIRECTORS: E J Greening P D S King M T E Hopkins F Ogunyide J Sweeney B Adetutu K Rotowa SECRETARY: P D S King REGISTERED OFFICE: 5 Greenways Beckenham Kent BR3 3NG REGISTERED COMPANY NUMBER: 5682183 (England and Wales) REGISTERED CHARITY NUMBER 1115859 INDEPENDENT EXAMINER: Michael Marshall 2 Meldon Gardens Choppington Northumberland NE62 5EW
BANKERS:
Lloyds plc 64 Fore Street Trowbridge BA14 8EU
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REPORT OF THE TRUSTEES
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report and financial statements for the year ended 31 December 2022. Legal and administrative information set out on page one forms part of this report. The trustees have adopted the provisions of 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 (FRS102) (effective 1 January 2015).
Structure, governance and management
The charity is a company limited by guarantee without a share capital. The limit of the members’ liability under the terms of the company’s Memorandum and Articles is £1.00 each. The charity was established in 2006 as the UK branch of Grace & Light International Ministry, a Christian HIV/Aids charity based in Jos, Nigeria.
New trustees are normally appointed by the members of the charity at a general meeting, or by the existing trustees at other times. In this latter case the trustee must retire at the next annual general meeting, but can be reappointed. One third of all directors retire at each AGM by rotation, but can be re-elected. The Memorandum and Articles provide for a minimum of three trustees, with no maximum number.
Trustees meet at least quarterly to agree the broad strategy and areas of activity for the charity. The charity has no employees so the trustees share the responsibilities of fundraising and day-to-day administration. All trustees give of their time freely and no trustee received remuneration or expenses during the year. There are currently no formal induction or training programmes for directors.
Risk assessment and management
The trustees have considered the major risks to which the charity is exposed and seek to manage them on an ongoing basis.
Our major operational risk is our dependence on a small team of volunteers for our work in raising funds and for future ministry in the UK.
Financially, the charity relies mainly on private donations and much of our income is given by standing order. The ability of the wider Grace & Light movement to carry on its work is directly dependent on these donors’ continued giving and the raising of additional funds.
Political events in Africa can affect the charity’s working in that continent. The availability of international funding for anti-retroviral drugs greatly impacts the quality of care for HIV-positive members. In the UK changes in government policy may affect our plans for voluntary counselling and testing through UK churches.
Related Parties and Others in Cooperative Activities
Grace & Light acts in close partnership with a number of other Christian charities from the UK in fulfilling the aims and objectives set out in the Memorandum and Articles of Association.
Objectives and activities for the public benefit
Grace & Light takes a unique church-centred approach to the HIV pandemic, integrating prevention, care and support and attitude change activities.
We believe that the HIV/AIDS pandemic is more than a medical emergency, it is also a spiritual and moral crisis. Indeed, the spiritual and moral issues go deeper than the medical ones in both developed and developing nations.
Thus we have constructed a response that tackles all three areas. In Grace & Light medical personnel and theologians work together to transforms lives through our three principles grace, openness and love.
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We work through local churches of any denomination. They are rooted in their communities and retain respect, a potent combination in the fight against HIV & AIDS.
The process begins with the minister and leaders. We only go into churches with their active support. Then we address the entire congregation during a service, giving basic information on the disease and preaching the gospel and challenging people.
That challenge begins with HIV testing on the church premises for all who are interested. Two options are offered: standard confidential testing or openness – sharing your results with other people in the church who have also chosen to be open.
All who choose the second option make three commitments, to:
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Belong to Christ in the gospel
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Be open about their HIV status, whether positive or negative
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Meet together regularly in small groups to support and encourage each other.
Though we began in Nigeria, in response to the particular cultural issues there, we aim to apply this approach wherever the pandemic and Christian churches coexist.
Review of activities
Celebrating 20 Years
There is much to celebrate in our first 20 years – HIV/AIDS losing its stigma, open doors and pulpits in churches, loyal and active volunteers, seeds germinating in young people’s lives, generous supporters around the world.
Grace & Light was formed 20 years ago, in 2003, in a revelation to our chair Mark Hopkins following the AIDS-related death of someone he regarded as a daughter.
In his address at our annual general meeting in Jos in March, Mark said: “thinking back 20 years, I can picture my daughter Patience Chule getting ready to die. It was a week later that God gave me, totally unprepared as I was, a blueprint for what became Grace & Light.
“The text I took for Patience’s funeral was the death of Samson. My message was that, as Samson killed more in dying than he had in life, so Patience’s death would bring more people to life in Christ than she had been able to do living. How God has turned this hope of mine into glorious reality!
“We want more and more people to lose sight of themselves and see only Jesus and his righteousness, expressing this in multiple powerful ways in the sick society in which we live.
“The reality is that evil has become deeply entrenched in just about every nook and cranny of the nation, tragically not excluding our churches. Our Lord and his apostles warned us often enough that we need endurance and perseverance as we go against the powerful satanic world order. This is just what he has given us capacity for in the power of his Spirit.
“I call on you to sow patiently for righteousness, looking to God to rain it down and produce a bountiful harvest in his good time.”
Tassie Ghata’s visit to the United Kingdom
International coordinator spent two weeks in England during March, meeting supporters, strengthening relationships and updating congregations on what is happening in Nigeria.
Tassie’s visit commenced with a trustees meeting followed by afternoon tea for supporters in London, followed by a weekend in Littlehampton. While there Tassie spoke at The Hub in Upper Beeding and afternoon tea for supporters in Worthing.
Back in London Tassie met evangelical church leaders at a conference in Tower Hamlets before travelling north to speak at The Well in Sheffield, and Kirkby Stephen Methodist Church as well as visiting the Pioneers team in Doncaster.
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Sex and gender-based violence
Thirty-eight pastors from a dozen COCIN and ECWA churches in the wider Jos area attended a half-day workshop in mid-March in preparation for their churches introducing the Gender Champions training programme.
The workshop explored root causes of sexual and gender-based violence, signs to look out for, how to support victims and hold perpetrators accountable for their actions.
“The pastors said they were very excited to have Grace & Light’s support as they serve their communities. Some pastors went back and spoke with other church leaders who weren’t able to attend our workshop; this resulted in another seven churches signing up for the Gender Champions programme,” said international coordinator Tassie Ghata.
“Some of the pastors and their wives were abuse survivors. They cried as they remembered how they were treated. They learnt to forgive and said in the future they won’t stay quiet, but instead will act when they see abuse.
“Afterwards, one wife shared that we had saved her marriage. She was ready to leave her husband. But when he returned from our workshop he asked for forgiveness. He hadn’t realised that he has responsibilities in the home and committed to fulfilling them in future.”
Leadership training
In late September 76 leaders joined our three day conference in Miango Rest Home outside Jos. They came from across Plateau State and other states and represented churches, charities, government organisations, theology schools, missionary organisations and local companies.
Our guest speaker, Professor Pic Onwuchei, professor of ethics at the University of Jos, told the story of Abraham rescuing his nephew Lot from Captivity. He challenged his audience to put others before themselves .
“He emphasised that what is important in leaders’ lives is people not possessions. We should not be thinking of ourselves and what we can get by trampling on people,” said international coordinator Tassie Ghata. “They went away with a renewed commitment to serve other people not themselves.”
Grace & Light chairman, Mark Hopkins, who led devotions each morning and evening also focused on refusing selfish things and dying to self as the hallmarks of Godly leaders.
Volunteer training
Five people have joined the volunteer team in Masaka a town near Abuja and visited their first local church for its Sunday service in November.
“We are encouraged to see the team is active in their community so soon after completing training,” said international coordinator Tassie Ghata.
In total 28 people joined our four day training programme at our Jos headquarters between 19-23 October. During the training, they explored in depth the scriptural basis for social righteousness, which underpins all we do.
This includes our response to HIV/AIDS, medical and societal aspects of the disease, counselling, care and support, team work and relationships, how to contact churches, preaching, establishing voluntary savings and accountability groups and action committees that administer Grace & Light activities in each church.
They also learnt how to share Grace & Light’s four key social righteousness focuses – poverty and wealth, work and corruption, sexual and gender-based violence, and the politics of righteousness.
“When many of them heard about these four areas they realised they were not doing very well and committed to better serving God. They had realised they didn’t understand about how to live as Christians,” said Tassie.
Participants were able to put what they learnt into practice on the final day during vision sharing, counselling and testing in three Jos churches.
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The other 23 participants have joined four existing teams – Mangu, Jos, Yola and Lafia – and have been visiting churches in their areas .
Building project
Most of the external work has now been completed. There is still a long way to go to do all the internal finishing. God has been faithful, so we look forward to seeing the funds come in to finish the project.
Financial review
Our long-term partners, OM and AMEN continued to support our ministry with grants for ongoing expenses. For the building project we are grateful for the support of Golden Stable Trust, David Hopkins and Property Pastors.
In 2022 individual donors gave £25,453, churches £5,617 and £30,678 came via trusts. Our fundraising walk in 2022 raised almost £1,000 and a fashion show raised nearly £1,300.
Our expenses are not covered by regular UK giving. However, it has been encouraging to note the steady increase in local support for our work in Nigeria, as well as the contribution from sales at the charity shop at our Jos HQ.
Reserves policy
The charity normally pays its expenses in cash and has no long-term liabilities. In 2021 a Special Reserve Fund was set up following a legacy donation.
Statement of trustees’ responsibilities
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing those financial statements, the trustees are required to:-
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(a) Select suitable accounting policies and then apply them consistently;
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(b) Make judgement and estimates that are reasonable and prudent;
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(c) Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006 and the Accounting and Reporting by Charities Statement of Recommended Practice. 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.
Approved by the trustees and signed on its behalf by:
……………………………………………………
Edmund Greening (Chairman)
24 June 2023
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ACCOUNTANT’S REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF GRACE & LIGHT (UK)
I report on the accounts for the year ended 31 December 2022 set out on pages vii to xii.
Respective responsibilities of directors and reporting accountant
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011) and that an independent examination is required. The statements have been prepared in compliance with the Charities Act 2011, the Companies Act 2006, and FRS 102 (2016) as the applicable accounting standards and the 2016 version of Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102).
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the 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 you as 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 matter has come to my attention:
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006; and
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to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Michael Marshall
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Statement of Financial Activities
for the year ended 31 December 2022
| Notes Income and endowments from Donations and legacies Giftaid reclaimed Investment income 2 Total Incoming Resources Expenditure on Raising funds Charitable activities Provision of financial support for Grace & Light International Total Net (outgoing)/incoming resources before transfers Transfers between funds Net income/(expenditure) for the year Total funds brought forward Total funds carried forward |
Unrestricted £ 33,702 - 6 33,708 37,158 37,158 -3,450 - -3,450 8,034 4,584 |
Restricted £ 28,596 - - 28,956 24,764 24,764 3,832 - 3,832 3,948 7,780 |
2022 Total funds £ 62,298 - 6 62,304 61,922 61,922 382 - 382 11,982 12,364 |
2021 Total funds £ 63,741 2,567 1 |
|---|---|---|---|---|
| 66,309 | ||||
| 61,677 | ||||
| 61,677 | ||||
| 4,632 - |
||||
| 4,632 7,350 |
||||
| 11,982 |
The statement of financial activities includes all gains and losses recognised in the year.
All incoming resources and resources expended derive from continuing activities.
The notes on pages x and xi form part of these accounts.
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Balance Sheet as at 31 December 2022
| Current assets Cash at bank and in hand Accrued income Creditors:Amounts falling due within one year Accrued expenses Net current assets Funds Unrestricted funds Restricted funds Total charity funds |
2022 £ 12,364 - - 12,364 4,584 7,780 12,364 |
2021 £ 11,982 - - |
|---|---|---|
| 11,982 8,034 3,948 |
||
| 11,982 |
The company is entitled to exemption from audit under Section 477(2) of the Companies Act 2006 for the year ended 31 December 2021. The statements have been prepared in compliance with the Charities Act 2011, the Companies Act 2006, and FRS 102 (2016) as the applicable accounting standards and the 2016 version of Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102).
The trustees acknowledge their responsibility for:
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(a) ensuring the company keeps accounting records which comply with Section 386 of the Companies Act 2006 and;
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(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Section 394 and 395, and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
Approved on behalf of the trustees:
………………………………………………..
Peter King – Trustee
The notes on pages x and xi form part of these accounts.
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
1. Accounting policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
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(a) Basis of Accounting
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The financial statements have been prepared under the historic cost convention and 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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Additional disclosures have been provided at the discretion of the directors.
The company is a public benefit entity within the meaning of FRS 102.
- (b) Going concern
The company is dependent upon voluntary donations and upon volunteer time. The balance sheet remains strong with net assets of nearly £12,000 . The directors consider that the company is a going concern.
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(c) Voluntary income is received by way of donations and is included in the Statement of Financial Activities when received.
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(d) Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.
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i. Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.
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ii. Charitable expenditure comprises those costs incurred directly by the charity in the delivery of its activities and service for its beneficiaries. It includes both costs that can be allocated directly to such activities and those of an indirect nature necessary to support them.
iii. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include audit fees and costs linked to the strategic management of the charity.
iv. All costs are allocated between the expenditure categories of the SOFA 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.
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(e) Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and available as general funds.
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(f) The charity’s restricted funds are those where the donor has imposed restrictions on the use of funds.
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(g) The company is registered as a charity and therefore its activities are exempt from Corporation Tax. Accordingly no provision for taxation is made in theses financial statements.
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(h) The company is limited by guarantee and does not have any share capital.
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(i) Transactions in foreign currencies are recorded at the rate of exchange ruling at the balance sheet date or at the date of transaction where this is known.
2. Investment income
| Investment income Deposit account interest |
2022 £ 6 |
2021 £ 1 |
|---|---|---|
3. Trustees’ remuneration and benefits
There were no trustees’ remuneration or benefits for the year ended 31 December 2022, nor for the year ended 31 December 2021.
4. Analysis of net assets between funds
| Unrestricted | Restricted | 2022 Total | 2021 Total | |
|---|---|---|---|---|
| funds | funds | funds | funds | |
| £ | £ | £ | £ | |
| Current assets | 4,584 | 7,780 | 12,364 | 11,982 |
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5. Movement in funds
| Unrestricted funds General reserve Designated reserve Total unrestricted funds Restricted funds: Borno Minibuses Books Buidling project (retreat centre) Testing Tassie's ministry Training Total restricted funds Total funds |
At 1 January 2022 £ 5,283 2,751 8,034 1,256 1,045 - 538 778 49 282 3,948 11,982 |
Net movement in funds £ -2,506 -944 -700 - 2,200 -200 1,878 500 154 3,832 382 |
At 31 December 2022 £ 2,777 1,807 |
|---|---|---|---|
| 556 1,045 2,200 338 2,656 549 436 |
|||
| 7,780 12,364 |
Net movement in funds, included in the above are as follows:
| Unrestricted funds General reserve Designated reserve Total unrestricted funds Restricted funds: Borno Minibuses Books Buidling project (retreat centre) Testing Tassie's ministry Training Total restricted funds Total funds |
Incoming resources £ 31,152 2,556 33,708 - - 2,200 20,100 3,592 1,650 1,054 28,596 62,304 |
Resources expended £ 33,658 3,500 37,158 700 - - 20,300 1,714 1,150 900 24,764 61,922 |
Movement in funds £ -2,506 -944 |
|---|---|---|---|
| -3,450 -700 - 2,200 -200 1,878 500 154 3,832 382 |
Books: Funds to purchase new books for resale Building project: Funds received to build a retreat centre at Grace & Light’s headquarters in Nigeria. Borno ministry: Funds received to be used for ministry in Borno State.
Minibuses: Funds received to purchase minibuses to transport staff and volunteers. Training: Funds received for training expenses.
Testing: Funds received for HIV testing expenses. Tassie’s ministry: Funds to be used at the discretion of the International Coordinator.
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Detailed Statement of Financial Activities
For the year ended 31 December 2022
| INCOMING RESOURCES Voluntary income Donations Giftaid reclaimed Investment income Deposit account interest Total incoming resources RESOURCES EXPENDED Costs of generating voluntary income Mail shots & fundraising Charitable Activities Grants paid for Nigeria ministry Support costs Management Travel Web hosting Bank charges Total resources expended **Net income/(expenditure) ** |
2022 £ 62,298 - 6 62,304 60,177 1,581 29 135 1,745 61,922 382 |
2021 £ 63,741 2,567 |
|---|---|---|
| 1 | ||
| 66,309 - 61,560 - - 117 |
||
| 117 | ||
| 61,677 | ||
| 4,632 |
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