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2021-06-30-accounts

REGISTERED CHARITY NUMBER: 1124343

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30th June 2021

for

The Jerusalem Bishopric Fund A charity administered by the Jerusalem and the East Mission Trust Limited

The Jerusalem Bishopric Fund A charity administered by the Jerusalem and the East Mission Trust Limited

Contents of the Financial Statements for the Year Ended 30th June 2021

Page Report of the Trustees 1 to 5 Independent Examiner's Report 6 Statement of Financial Activities 7 Balance Sheet 8 Notes to the Financial Statements 9 to 15

The Jerusalem Bishopric Fund A charity administered by the Jerusalem and the East Mission Trust Limited

Report of the Trustees for the Year Ended 30th June 2021

The trustees present their report with the financial statements of the Charity for the year ended 30th June 2021. 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 (FRS 102) (effective 1st January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and activities for the public benefit

The Charity's objectives fall within the overall purpose of the advancement of the Christian religion through the episcopal/anglican churches in the Middle East and their associated religious and charitable work.

The original specific object of the Charity was to provide an episcopal endowment of the Jerusalem Bishopric. The area of benefit was subsequently extended to include the rest of the Province of Jerusalem and the Middle East. Following the creation of the Province of Alexandria, the area of benefit now also covers this province.

On 1st July 2015 the Charity acquired the endowment funds which were previously administered by The Jerusalem and the Middle East Church Association, being the Reverend Stephen Campbell Charity and The Mission Trust Limited's Charitable Gift. The value of these funds as at 1st July 2015 was £45,234 and £359,193 respectively represented by investments in the CBF Church of England Funds.

The objective of the Reverend Stephen Campbell Charity is to form an educational trust for Israel and Jordan and grants are made to educational establishments in consultation with the Archbishop in Jerusalem.

The income of the Mission Trust Limited's Charitable Gift is to be used for religious and charitable purposes throughout the Province of Jerusalem and the Middle East and the Province of Alexandria

The above objects are currently achieved by the making of grants towards the episcopal stipends of the Anglican Archbishop in Jerusalem and the Bishop of Cyprus and the Gulf to assist them in carrying out their duties and grants to other educational and religious establishments within the Province of Jerusalem and the Middle East and the Province of Alexandria.

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objective of the Charity in planning future activities and in setting the grant making policy for the year. In particular the trustees consider how planned activities will contribute to the aims and objectives that have been set.

Objectives for the year

The Charity's aim was to maintain or increase the level of regular grant.

This was achieved in the case of the grant paid to the Diocese of Jerusalem, from the Jerusalem Bishopric Fund which was maintained at £13,500.

The level of grant paid to the Diocese of Jerusalem from the Reverend Stephen Campbell Charity was maintained at £1,300. There was an increase in the grants paid to each of the Dioceses of Jerusalem and Cyprus and the Gulf within the Province of Jerusalem and the Middle East and to the Province of Alexandria from the endowment fund of The Mission Trust Limited's Charitable Gift. As mentioned in note 4 to the financial statements no grant was allocated to the Diocese of Iran in the year ended 30th June 2021.

An additional grant of £3,000 was paid to each of the dioceses of Jerusalem and Cyprus and the Gulf and The Province of Alexandria for the year ended 30th June 2021 to assist in the current exceptional circumstances.

Page 1

The Jerusalem Bishopric Fund A charity administered by the Jerusalem and the East Mission Trust Limited

Report of the Trustees for the Year Ended 30th June 2021

ACHIEVEMENT AND PERFORMANCE

Activities

The Charity maintained the level of grant paid to the Diocese of Jerusalem in respect of episcopal stipends at £13,500. No grant was paid to the Diocese of Cyprus and the Gulf during the year.

A grant of £1,300 was paid to the Diocese of Jerusalem from the Reverend Stephen Cambell Charity (2020 - £1,300) and £2,750 was paid to the Dioceses of Jerusalem and Cyprus and the Gulf within the Province of Jerusalem and the Middle East and the Province of Alexandria from the endowment fund of The Mission Trust Limited's Charitable Gift (2020 - £2,575 to each organisation together with £2,575 to the Diocese of Iran).

An additional grant of £3,000 was made to each of the dioceses of Jerusalem, Cyprus and the Gulf and Egypt from the endowment fund of the Mission Trust Limited's Charitable Gift.

FINANCIAL REVIEW

Investment

Investment Powers

The trustees' power is governed by the Trustee Act 2000. This confers a general power of investment and requires the trustees to invest in a diversified range of suitable instruments.

Investment Objectives

The investment objectives are :

a) to generate a sustainable income stream year on year which maintains its current purchasing power.

b) to at least maintain the capital value of the investments over the long-term.

Risk Tolerance

The trustees place a high priority on maintaining the real value both of the investments and the income returns over the long-term while recognizing that at times achieving this will mean accepting short or medium term declines in capital value and/or income available for distribution.

Ethical and Socially Responsible Investment

The trustees have reviewed their investment policy with regard to the Charity Commission's guidance on ethical and responsible investment.

The trustees recognize and approve the CBF funds manager's policy of investing only in investments that conform to the Church of England's 'Ethical Investment Advisory Group' (EIAG) guidelines, with particular attention to investments in the occupied Palestinian territories.

Performance

Investment income, including deposit account interest, has increased by 3.8% compared to last year. The value of the investments has increased by 14.6% over the year.

Page 2

The Jerusalem Bishopric Fund A charity administered by the Jerusalem and the East Mission Trust Limited

Report of the Trustees for the Year Ended 30th June 2021

FINANCIAL REVIEW

Financial review

The transactions for the period and the Charity's financial position at the end of the year are shown in the attached financial statements.

Grants of £34,800 were made in the period.

In the opinion of the trustees, the finances of the Charity are adequate to enable it, with prudent management, to continue to carry out its charitable objectives.

Reserves

The trustees take the view that the aim should be to fulfil the Charity's objects over a long-term future. The experience of the trustees is that the archbishops and synods of the Episcopal Church of Jerusalem and the Middle East and the Episcopal/Anglican Province of Alexandria expect both to receive a regular annual grant at a sustained level and from time to time to call upon the Charity for additional and urgent funding, and it is the policy of the trustees, within the terms of the Charity, to maintain reserves at an adequate level to support these two needs. While keeping the level of resources under constant review, the trustees consider the current level to be prudent for this purpose.

The trustees consider, on the basis of current information available to them, that these funds are adequate to meet their known future commitments.

FUTURE PLANS

The Charity aims to maintain the level of support for the episcopal stipend for the Archbishop in Jerusalem at £13,500 in 2021/22. It is proposed that the level of support for 2021/22 for the Bishop of Cyprus and the Gulf remain at £Nil.

Following the transition of the Diocese of Egypt with North Africa and the Horn of Africa into the autonomous Province of Alexandria which was formally inaugurated on 21st May 2020, the charity expects to continue to support the new Province as it has the Diocese in the past.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity was established under a trust deed dated 15th November 1841 and was administered as a subsidiary charity of The Central Board of Finance of the Church of England (Charity Number 248711). By a scheme of the Charity Commission dated 24th July 2006 The Jerusalem and the East Mission Trust Limited was appointed as trustee. The assets of the Charity were transferred into the custodianship of The Jerusalem and the East Mission Trust Limited on 22nd May 2007. A new charity was registered on 5th June 2008 (Charity Number 1124343) for the purpose of administering the assets of the Charity.

On 1st July 2015 the Charity acquired the endowment funds which were previously administered by The Jerusalem and the Middle East Church Association (JMECA), being the Reverend Stephen Campbell Charity and The Mission Trust Limited's Charitable Gift.

The Reverend Stephen Campbell Charity was amalgamated with the Moore-Steele Fund in 1999 as a fund of JMECA. The Campbell Fund, however, was required to be separately identified by the Charity Commissioners as a permanent endowment.

The Mission Trust Limited's Charitable Gift was established by a scheme of 1987 by the Charity Commission and the capital is to be retained as a permanent endowment. The income is to used for religious and charitable purposes as the trustees think fit.

On the transfer of the assets of JMECA to an incorporated charity of the same name, the assets of the endowment funds were transferred to the Jerusalem Bishopric Fund.

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The Jerusalem Bishopric Fund A charity administered by the Jerusalem and the East Mission Trust Limited

Report of the Trustees for the Year Ended 30th June 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing body and related charities

The Charity's custodian trustee in perpetuity is The Jerusalem and the East Mission Trust Limited. The company's board of directors, who serve in an honorary capacity, as at 30th June 2021 comprised:

Rev Canon A J Ball (Chair) Rev Canon H M Wybrew J M Clark Rev Canon Dr W H Taylor D A Wright J G Pringle Dr C Amos Rev Canon Dr M I Rhodes

The directors of The Jerusalem and the East Mission Trust Limited are appointed by invitation. In accordance with company law, directors are confirmed in office at the annual general meeting following their appointment.

The directors met four times during the year to consider the overall policy of the Charity and the level of grants to be paid. These meetings were held in conjunction with other charities administered by The Jerusalem and the East Mission Trust Limited, being The Jerusalem and the Middle East Church Association, St Mary's Waqf, Trust Property Held in connection with the Episcopal Church in Egypt and the Arthur Jones Travel Bursary Trust.

Recruitment, appointment, induction and training of new trustees

The custodian trustee of the Charity is The Jerusalem and the East Mission Trust Limited.

The policy for recruitment and training of directors of the company is as follows:

New directors are recommended to fill vacancies by existing directors, Bishops of the Provinces or others closely associated with the Charity's activities. Prospective directors are interviewed by the chairman and other directors as appropriate and details including full CVs are submitted to the board for approval. Prospective directors are given an introduction to the work of the Charity and information on the role of trustees and charity law. Charity Commission publications are regularly distributed to the directors.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1124343

Principal address

1 Hart House The Hart Farnham Surrey GU9 7HJ

Page 4

The Jerusalem Bishopric Fund A charity administered by the Jerusalem and the East Mission Trust Limited

Report of the Trustees for the Year Ended 30th June 2021

Trustees

Rev Canon A J Ball (Chair) Rev Canon H M Wybrew J M Clark Rev Canon Dr W H Taylor D A Wright J G Pringle Dr C Amos Rev Canon Dr M I Rhodes

Independent Examiner

D A Sanders BA (Hons) FCA Sheen Stickland Chartered Accountants 4 High Street Alton Hampshire GU34 1BU

Legal Advisers

Winckworth Sherwood LLP Minerva House 5 Montague Close London SE1 9BB

Investment Managers

CCLA Investment Management Limited Senator House 85 Queen Victoria Street London EC4V 4ET

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

Approved by order of the Board of the Trustee Company on ............................................. and signed on its behalf by:

................................................................................ Rev Canon A J Ball - Trustee

Page 5

Independent Examiner's Report to the Trustees of The Jerusalem Bishopric Fund

Independent examiner's report to the trustees of The Jerusalem Bishopric Fund

I report to the charity trustees on my examination of the accounts of The Jerusalem Bishopric Fund (the Trust) for the year ended 30th June 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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

D A Sanders BA (Hons) FCA Sheen Stickland Chartered Accountants

4 High Street

Alton Hampshire GU34 1BU

Date: .............................................

Page 6

The Jerusalem Bishopric Fund A charity administered by the Jerusalem and the East Mission Trust Limited

Statement of Financial Activities for the Year Ended 30th June 2021

Notes
INCOME AND ENDOWMENTS FROM
Investment income
2
EXPENDITURE ON
Charitable activities
3
Support for the work of the Episcopal Church in
Jerusalem and the Middle East
Suuport for the work of the Episcopal/Anglican
Province of Alexandria
Total
Net gains on investments
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
2021
Endowment
funds
£
44,488
39,183
9,285
48,468
209,636
205,656
1,457,762
1,663,418
2020
Total
funds
£
42,843
36,977
6,378
43,355
56,266
55,754
1,402,008
1,457,762

The notes form part of these financial statements

Page 7

The Jerusalem Bishopric Fund A charity administered by the Jerusalem and the East Mission Trust Limited

Balance Sheet 30th June 2021

Notes
FIXED ASSETS
Investments
7
CURRENT ASSETS
Debtors
8
Cash at bank
CREDITORS
Amounts falling due within one year
9
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
10
Endowment funds
TOTAL FUNDS
2021
Endowment
funds
£
1,646,393
35,437
12,213
47,650
(30,625)
17,025
1,663,418
1,663,418
1,663,418
1,663,418
2020
Total
funds
£
1,436,757
16,046
9,134
25,180
(4,175)
21,005
1,457,762
1,457,762
1,457,762
1,457,762

The financial statements were approved by the Board of the Trustee Company and authorised for issue on ............................................. and were signed on its behalf by:

.............................................

Rev Canon A J Ball - Trustee

The notes form part of these financial statements

............................................. J G Pringle - Trustee

Page 8

The Jerusalem Bishopric Fund A charity administered by the Jerusalem and the East Mission Trust Limited

Notes to the Financial Statements for the Year Ended 30th June 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the Charity, which is a public benefit entity under FRS 102, 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) (effective 1st January 2019) - (Charities SORP (FRS 102))', 'The Financial Reporting Standard applicable in the UK and Republic of Ireland - (FRS102)' and the Charities Act 2011.

The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

The financial statements have been prepared on the going concern basis as in the opinion of the trustees the effects of Covid-19 will not significantly impact on either the value of the charity's investments or its investment income in the long term.

Income

All income is recognised in the Statement of Financial Activities once the Charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Investment income is recognised on a receivable basis and income accrued but not received at the year end is included in prepayments and accrued income.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants Payable

Grants payable are taken to the Statement of Financial Activities in the year they are approved. Grants from restricted income and funds are paid in accordance with the donors' wishes. Those paid from designated and unrestricted income and funds are distributed at the discretion of the trustees, sometimes in consultation with the archbishops and synods of the provinces.

Management charge

The management charge is a support cost allocated to the activities of the Charity on a basis consistent with the use of resources, calculated by reference to the value of the funds as at 31st December of each year and is used to run the offices of The Jerusalem and the East Mission Trust Limited. The management charge is allocated entirely to charitable expenditure.

Taxation

As a registered charity no liability to direct taxation arises on the charitable activities.

continued...

Page 9

The Jerusalem Bishopric Fund A charity administered by the Jerusalem and the East Mission Trust Limited

Notes to the Financial Statements - continued for the Year Ended 30th June 2021

1. ACCOUNTING POLICIES - continued

Fund accounting

Restricted funds

Income received for restricted purposes is retained in a separate fund to the extent that such amounts remain unspent at the year end.

Endowment fund

The permanent endowments are held expressly for the investments to produce income for the making of grants.

Investments

Investments are stated at mid-market value at the balance sheet date. All movements in value arising from investment changes are shown in the Statement of Financial Activities.

Unrealised gains and/or losses are the difference in market value of investments held at the beginning of the year, or their cost if purchased in the year, and at the end of the year.

2. INVESTMENT INCOME

Income from listed investments
Deposit account interest
2021
£
44,452
36
44,488
2020
£
42,718
125
42,843

All investment income derives from listed investments in The CBF Church of England Funds.

3. CHARITABLE ACTIVITIES COSTS

CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities
(see note Support
4) costs Totals
£ £ £
Support for the work of the Episcopal
Church in Jerusalem and the Middle East 28,133 11,050 39,183
Suuport for the work of the
Episcopal/Anglican Province of Alexandria 6,667 2,618 9,285
34,800 13,668 48,468

Nine grants were made to organisations. Support costs comprise the management service charge which has been taken entirely to charitable expenditure.

continued...

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The Jerusalem Bishopric Fund A charity administered by the Jerusalem and the East Mission Trust Limited

Notes to the Financial Statements - continued for the Year Ended 30th June 2021

4. GRANTS PAYABLE

Support for the work of the Episcopal Church in Jerusalem and the Middle East
Suuport for the work of the Episcopal/Anglican Province of Alexandria
The total grants paid to institutions during the year was as follows:
Diocese of Jerusalem
Diocese of Cyprus and the Gulf
Province of Alexandria
Diocese of Iran
2021
£
28,133
6,667
34,800
2021
£
21,466
6,667
6,667
-
34,800
2020
£
26,525
4,575
31,100
2020
£
19,375
4,575
4,575
2,575
31,100

Owing to difficulties in transferring funds to Iran, the grants for the diocese for the year ended 30th June 2019 totalling £1,600 have been reallocated between the Diocese of Jerusalem, the Diocese of Cyprus and the Gulf and the Province of Alexandria. On the same basis the trustees decided that for the year ended 30th June 2021 no allocation would be made to the Diocese of Iran and the additional funds available were allocated equally to the other three organisations.

The grant for the Diocese of Iran for the year ended 30th June 2020 of £2,575 will be retained until such time as either payment can be made to Iran or alternative arrangements can be made. This amount is included as a creditor on the balance sheet and will be held in a designated bank account together with grants allocated to Iran by The Jerusalem and the Middle East Church Association.

5. TRUSTEES' REMUNERATION AND BENEFITS

The Jerusalem and the East Mission Trust Limited (the company) when acting as trustee received remuneration in the form of a service charge of £13,668 (2020 - £12,255). £448 had been overpaid by the Charity to The Jerusalem and the East Mission Trust Limited in respect of service charge as at 30th June 2021 (2020 - overpaid £1,004) and is included as a debtor on the balance sheet.

£23,875 (2020 - £4,175) was owed to the charity by the Jerusalem and the East Mission Trust Limited in respect of unpaid grants as at 30th June 2021.

The directors of the company did not receive any remuneration or expenses from the Charity.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30th June 2021 nor for the year ended 30th June 2020.

continued...

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The Jerusalem Bishopric Fund A charity administered by the Jerusalem and the East Mission Trust Limited

Notes to the Financial Statements - continued for the Year Ended 30th June 2021

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

All of the income, expenditure and net gains and losses on investments in the year ended 30th June 2020 relate to the endowment funds of the charity.

7. FIXED ASSET INVESTMENTS

MARKET VALUE
At 1st July 2020
Revaluations
At 30th June 2021
NET BOOK VALUE
At 30th June 2021
At 30th June 2020
Listed
investments
£
1,436,757
209,636
1,646,393
1,646,393
1,436,757

There were no investment assets outside the UK.

Cost or valuation at 30th June 2021 is represented by:

Listed
investments
£
Valuation in 2021 1,646,393

The historical cost of fixed asset investments was £997,758 (2020: £997,758)

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Debtors
The Jerusalem and The East Mission Trust Limited
Prepayments and accrued income
2021
£
448
23,875
11,114
35,437
2020
£
1,004
4,175
10,867
16,046

continued...

Page 12

The Jerusalem Bishopric Fund A charity administered by the Jerusalem and the East Mission Trust Limited

Notes to the Financial Statements - continued for the Year Ended 30th June 2021

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Grants payable
MOVEMENT IN FUNDS
Endowment funds
Jerusalem Bishopric fund
Mission Trust Limited
Campbell
TOTAL FUNDS
At 1.7.20
£
887,633
508,195
61,934
1,457,762
1,457,762
2021
£
30,625
Net
movement
in funds
£
123,783
73,288
8,585
205,656
205,656
2020
£
4,175
At
30.6.21
£
1,011,416
581,483
70,519
1,663,418
1,663,418

10. MOVEMENT IN FUNDS

Net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Endowment funds
Jerusalem Bishopric fund 26,987 (30,799) 127,595 123,783
Mission Trust Limited 15,548 (15,788) 73,528 73,288
Campbell 1,953 (1,881) 8,513 8,585
44,488 (48,468) 209,636 205,656
TOTAL FUNDS 44,488 (48,468) 209,636 205,656

continued...

Page 13

The Jerusalem Bishopric Fund A charity administered by the Jerusalem and the East Mission Trust Limited

Notes to the Financial Statements - continued for the Year Ended 30th June 2021

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Endowment funds
Jerusalem Bishopric fund
Mission Trust Limited
Campbell
TOTAL FUNDS
At 1.7.19
£
854,153
487,963
59,892
1,402,008
1,402,008
Net
movement
in funds
£
33,480
20,232
2,042
55,754
55,754
At
30.6.20
£
887,633
508,195
61,934
1,457,762
1,457,762

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Endowment funds
Jerusalem Bishopric fund 25,979 (26,955) 34,456 33,480
Mission Trust Limited 14,953 (14,577) 19,856 20,232
Campbell 1,911 (1,823) 1,954 2,042
42,843 (43,355) 56,266 55,754
TOTAL FUNDS 42,843 (43,355) 56,266 55,754

The permanent endowments are held expressly for the investments to produce income for the making of grants.

continued...

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The Jerusalem Bishopric Fund A charity administered by the Jerusalem and the East Mission Trust Limited

Notes to the Financial Statements - continued for the Year Ended 30th June 2021

11. RELATED PARTY DISCLOSURES

Other than as detailed in note 5, there were no related party transactions for the year ended 30th June 2021.

12. POST BALANCE SHEET EVENTS

In July 2021 the assets of the Egyptian Bishopric Fund, a subsidiary charity of the Overseas Bishopric Fund (charity number 245334) were transferred to the charity. The objects of the fund are to provide a clear income for the benefit of the bishop or bishops for the time being exercising episcopal jurisdiction over the Diocese of Egypt (now the Province of Alexandria) or any part thereof.

At the date of the transfer the assets of the fund consisted of two holdings in the CBF Church of England Investment Fund Income Shares valued at £412,854.

Page 15