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← Free Grace Evangelistic Association

2024-03-31-accounts

Trustees' Annual Report for the period

From Period start date
Day
1
Month
April		 Year
2023		 To Period end date
Day
31
Month
March		 Year
2024

Section A Reference and administration details

Charity name Free Grace Evangelistic Association

Other names charity is known by Other names charity is known by Other names charity is known by Other names charity is known by Other names charity is known by
N/A
Registered charity number (if any)
Charity's principal address		 Registered charity number (if any)
1139084
Charity's principal address
1 Payne Close
Chippenham
Wiltshire
Postcode
SN15 3FX
~~——~~
Names of the charity trustees who manage the charity Names of the charity trustees who manage the charity
Trustee name Office (if any) Dates acted as Trustee Name of person (or body)
entitled to appoint trustee
1 Dr I A Sadler 1 Dr I A Sadler Chairman Fullyear N/A
2 Mr P T Austen 2 Mr P T Austen Secretary Fullyear N/A
3 Mr J W De Vo 3 Mr J W De Vogel Treasurer Fullyear N/A
4 Mr D Kinderman 4 Mr D Kinderman International
Co-ordinator		 International
Co-ordinator		 International
Co-ordinator		 Full year N/A
5 Mrs C L Kent 5 Mrs C L Kent SafeguardingOfficer Fullyear N/A
6 Mr J Saunders 6 Mr J Saunders Fullyear N/A
7 Mr J B Hart 7 Mr J B Hart Fullyear N/A
8 Mr M J Aston 8 Mr M J Aston Fullyear N/A
9 Mrs J C Krol 9 Mrs J C Krol From 14/10/23 N/A
10 Mrs K J Pocock 10 Mrs K J Pocock From 8/1/24 N/A

Names of the charity trustees who manage the charity

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year
N/A N/A

Charity 1139084 Annual Report

1/4/2023 to 31/3/2024

1

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document Constitution How the charity is constituted Association Trustee selection methods Election by members

Additional governance issues

The working arrangements for the management of the work of the Free Grace Evangelistic Association (FGEA) are set out in bye-laws approved under the Constitution. These bye-laws set out the policy for furthering the charity’s objects, roles and responsibilities of the officers, criteria for giving grants, rules governing membership and record keeping. These have been kept under review during the year. At the October 2023 Annual General Meeting (AGM) an amendment to the Constitution and a revised set of bye-laws were approved to clarify the conduct of remote Trustee meetings and to provide legal validity to appointing trustees who were not resident in the UK. Subsidiary policies and procedures have also been updated, most notably adding a policy on social media and copyright compliance.

The agreed policy for meeting the charitable objects is to make grants to locally based Partner Associations in Africa and Asia, that are linked via partnership agreements and a common Declaration of Faith to the UK charity. Grants are also made to appointed FGEA Representatives, trusted contacts or other partner organisations as approved by the Trustees. The International Co-ordinator acts as the focal point for the Bible and literature distribution, and for literature translation. The Chairman takes the lead with the Bible translation projects that are done in partnership with the Trinitarian Bible Society (TBS). The routine decisions on grant giving and priorities are taken by an Overseas Operations Sub-Group that is chaired by the Chairman and consists of the International Co-ordinator, Treasurer and another trustee who assists the Treasurer. The Sub-Group decisions and discussions are reported back to the Management Committee. The arrangement was first set up in 2020, and throughout this reporting period it has continued to be effective, with an additional Trustee joining the Sub-Group.

During the reporting period, the Management Committee was strengthened by the appointment of Mrs Jackelyn Krol from Canada (who has experience of charitable work in both Canada and Africa) and Mrs Karen Pocock (who is an Accountant and is assisting the Treasurer).

The Trustees have agreed a policy for verifying the correct use of grants, which includes detailed record keeping, receipt of photographs and reports, and visits by a representative of the Association. During the reporting year foreign visits were made by Trustees on behalf of the Association to Burundi, Kenya and Zambia. (Note: Further visits to Malawi, Burundi and Kenya took place in May and June 2024)

Charity 1139084 Annual Report

1/4/2023 to 31/3/2024

2

Regular contact is maintained by use of remote communication (messaging, audio/video calls) via the internet, which _— saat[Bl] arustual is now generally available 1 ¥ ae wweny FAITH to the Association’s representatives abroad.

Although the Association is fie, OM eee t, legally governed by the subscribing members, from ' in vain 60d whom the Trustees are — ——— elected, the Trustees continue to encourage wider interest and support for the work of the Association. The Trustees have sought to arrange in-person meetings and visits to churches in addition to the use of the FGEA website and a Facebook page. Meetings have been held in England, Northern Ireland, the Republic of Ireland and Australia. The category of Sponsor is also open to all regardless of their beliefs. This enables all to have the opportunity to support and follow the work of FGEA.

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

The advancement of the Christian religion worldwide for the honour and glory of God the Father, God the Son and God the Holy Ghost, in obedience to the great commission (Mark 16. 15, 2 Timothy 2. 2), showing compassion and providing assistance to the poor, orphans, widows and the sick (James 1. 27).

The main activities undertaken for the public benefit in relation to these objects were the provision of grants for the following purposes:

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

Charity 1139084 Annual Report

1/4/2023 to 31/3/2024

3

The Trustees have due regard to guidance issued by the Charity Commission on public benefit. This is subject to annual review, but Trustees have also given this specific attention during the review of the organisation and operations of the Association and its work with Partner Associations.

During the reporting period, the Association’s financial operations and controls were subject to a detailed review by the Bank for compliance with financial duties relating to sanctions and money laundering. This was successfully completed. It is evident that this type of review will be an annual activity, and therefore the active maintenance of robust financial procedures (especially relating to overseas transactions) is necessary to retain banking facilities in the present climate. Therefore, in early 2024 the Chairman requested a review by Mr De Vogel (Treasurer) and Mrs Pocock (Trustee / Accountant). This concluded that the FGEA accounting and reporting procedures met the various requirements.

Additional details of objectives and activities

Whilst in many parts of Africa and Asia, the official language is English and the more educated people can read this, the Free Grace Evangelistic Association knows the necessity of providing sound and reliable versions of the Bible and Christian literature in the native languages. The children and the poorest people often can only read in their native language. Therefore, the Free Grace Evangelistic Association has continued to support during the year the free distribution of the Scriptures and other Christian literature in native languages.

During the year, children’s literature in Malawi was printed for the first time in Chichewa (Parables of Jesus). Translation work on a French edition was also completed, such that a first edition could be printed in Ivory Coast for West Africa.

Charity 1139084 Annual Report

1/4/2023 to 31/3/2024

4

The situation is different in major cities like Abidjan, because French is often the first language for many children. Therefore, translation work has started on a second book into French (Crucifixion of Jesus). “Bible Doctrines Simply Explained” has also been reprinted.

a i: ¥hy In partnership with the Trinitarian Bible Society (TBS), work has continued throughout the year on the translation of the Chichewa Bible with primary reference to the Authorised (King James) Version. The project is being led by the FGEA (Malawi) coordinator and supported by local checkers. During the period a detailed review and proof-reading was Bos Se, < | hy aay, ' undertaken on the entire Bible, which included revisions to the previously published Chichewa NT \A 5 to ensure consistency of the translation and text throughout the Bible. God willing, the final stages of type-setting and proof reading will be concluded by the end of 2024. During the period, FGEA and TBS also continued work in Zambia on the Bemba New Testament, led by the FGEA (Zambia) co-ordinator. This work has progressed as far as Revelation, with two extra members being added to the team in Zambia.

The Free Grace Evangelistic Association most gratefully acknowledges the grants provided by the TBS and from other private grants:

10970 English Bibles 4000 Ndebele Bibles 1400 Shona Bibles 1 Hebrew/Greek Bible 1050 Chichewa New Testaments 4340 English booklets 23083 Scripture calendars in English, French, Ndebele, Shona and Xhosa.

These grants were sent to Africa and Asia at the request of the Free Grace Evangelistic Association, and they were distributed through FGEA representatives and contacts.

These represent a very significant assistance to the work of FGEA. The numbers of granted of Bibles in this reporting period was much higher than the previous year. FGEA particularly would note with much thankfulness four large Bible grants provided by TBS to Zambia, Zimbabwe and Malawi.

Charity 1139084 Annual Report

1/4/2023 to 31/3/2024

5

Section D Achievements and performance

Summary of the main achievements of the charity during the year

The Trustees must record that the Association is dependent upon the gracious hand of God to supply all our needs, both spiritual and material. The Lord has been gracious and merciful, in answer to prayer, when the charity has been hard pressed by the many genuine and urgent needs before us. During the period 2023/24, there have continued to be many unexpected challenges and unrest in certain countries where FGEA is working. However, the Lord has graciously sustained us and opened new doors or ways of working.

Recent years have seen an increase in our Representatives, with appointments in Ivory Coast (for French speaking West Africa), Burundi and Kenya. In early 2024 a Representative was also formally appointed in Cameroon. However, in Burundi we were greatly saddened in August 2023 by the death of our Representative, Nestor Bukuru. However, he had faithfully commenced a committee in Bujumbura, so that after his passing the work could continue and be developed into a partnership agreement with FGEA Burundi. It was therefore a priority to revisit and further establish relationships in Burundi and Kenya, which took place through the Chairman’s visit in May 2024.

In May 2023, Mr Kinderman (International Co-ordinator) visited Zambia and was also able to meet with Representatives from Malawi, Zimbabwe and Dem Rep Congo. He and two other Trustees (Mr De Vogel and Mrs Krol) visited Malawi in June 2024 and met with Representatives from neighbouring countries. It was with much thankfulness to the Lord, that all of these visits were successful by the grace of God. They are an important step in building relationships with the FGEA Co-ordinators and Representatives overseas and gaining improved mutual understanding.

The following is a summary of the quantity of Bibles and literature that has been provided for free distribution during the reporting period through the charity’s income. This includes Bibles and books that are either on order, in transit or being printed as of 31 March 2024, but have been fully paid for (as per the financial accounts). The figures in brackets give the numbers in the previous year. The totals are then categorised according to language. It is our prayer that the Lord would bless the word distributed. Although a comparison of totals is given, these are only a very rough guide. This is because in some languages (especially for Bibles), unit costs are much greater than others. Depending on where the Bibles and literature are most needed, transport costs may also be significant within the country of distribution.

In 2022/3 a very large financial grant was given to FGEA, which was used to purchase French NTs from TBS, whereas in 2023/4 very large grants of Bibles were given to FGEA by TBS. Therefore, the numbers of scriptures purchased has fallen, but the number of granted Bibles is very much greater this year.

Charity 1139084 Annual Report

1/4/2023 to 31/3/2024

6

Section D Achievements and erformance p

A total of 3042 Bibles (2023: 3291 Bibles) 632 Telugu 434 English 419 Urdu 412 Chichewa 357 Swahili 327 Kirundi 311 Burmese 52 Tumbuka 52 Hindi 41 Bemba 5 Tonga

A total of 1505 NTs (2023: 18137 NTs) 900 French 535 Telugu 70 English A total of 3960 books/booklets (2023: 11731 books/booklets) 2700 French 1000 Chichewa 258 English 7 Burmese 70 Scripture Posters

Due to greatly increased shipping costs and limited access to Mail Bag routes, second hand literature is no longer being shipped. Rather, the focus is on printing literature locally in Africa and Asia.

Free Grace Evangelistic Association only distributes Authorised (King James) Version (KJV) Bibles in English; and in other languages those available versions that are closest to the text and principles upon which the KJV was translated. Christian literature must also be consistent with the doctrinal position adopted by the Association.

A substantial proportion of the charity’s funds have been expended on orphanage work. As in previous years, regular grants have continued to support orphans in India (currently 56 orphans), on average amounting to £2000 per month. We are very thankful to the brethren for the work carried out in India. Additional grants have been provided to cover the additional food costs during school holidays and for the new school year equipment. Some funds have also been provided for maintenance work in the orphanage.

FGEA co-ordinators and representatives have organised many meetings for distribution of Bibles and literature, which have been funded by FGEA and other granting organisations (principally supply of Bibles from TBS).

Further details on the work of FGEA are given on the charity’s website www.freegrace-ea.org .

Many individuals have kindly given of their time and resources freely in support of the Free Grace Evangelistic Association. This is most gratefully appreciated. We would give our profound thanks to the officers and members of the overseas’ FGEA associations and representatives for all their labours.

Charity 1139084 Annual Report

1/4/2023 to 31/3/2024

7

Section E Financial review

Brief statement of the charity’s policy on reserves

Details of any funds materially in deficit

Further financial review details

As a relatively new charity, with requests for assistance that greatly exceed income, the policy is not to build up long-term reserves at this time, but to use incoming funds within a period of a few months. This position will be reviewed by the Trustees should a very large donation be received in the future.

No funds are in deficit.

A summary of the Association’s income and expenditure is presented in the Receipts and Payments Accounts. Total income for the year 2023/24 was £94964, which is lower than the £124,230 previous year. The main reason for the difference is the oneoff large grant from Providence Chapel Croydon Charity for the purchase of nearly 14000 French NTs in 2022/23. However, there has been an increase in Bible grants from TBS during the period 2023/24.

Correspondingly, expenditure was also lower at £89981 compared to £122210 in year 2022/23, but the income in 2023/24 was nevertheless above that in 2021/22 when (like 2023/24) there was no extraordinarily large item of income and expenditure.

The charity’s income has been directed towards supporting the key objectives, namely free 5 es distribution of Bibles and Christian literature, teaching sound Christian doctrine, and : * . m —y r support for orphans in India. Regular testimonies have been received from Africa and Asia expressing appreciation from many beneficiaries. Testimonies continue to be received from pastors and churches who have been given is : A ; Wi Aa i | * Sie «3 Bibles and books, that otherwise they could not have obtained, which by God’s grace are helping them much in the ministry and churches. Testimonies have also been received from the orphans supported by FGEA, that the assistance has greatly helped these poor children to be fed, clothed, and cared for in a loving environment and to be prepared for adult life in their communities.

The majority of the charity’s income is from individuals and other organisations (principally churches) giving donations or taking collections on behalf of the Free Grace Evangelistic Association. A sizeable income is also received from Gift Aid tax rebates. The facility for making on-line donations through the UK charity “Stewardship” has continued to provide significant funds, being 8% higher than the last annual period.

Charity 1139084 Annual Report

1/4/2023 to 31/3/2024

8

However, it must be stressed that much of the funds received are largely through one-off donations and grants, rather than regular income, and the funds currently held by the charity are mostly allocated for forthcoming expenditure on Bibles, literature, or orphans. Therefore, the Trustees’ current policy is not to extend the humanitarian work of the Association any further at this time. In light of this funding situation the Trustees have continued to implement a system of contingency allocations, so that if donations were lower during a given month spare funds would still be available.

Significant donations are now received from churches in Canada, USA and Australia. The Association has (as of May 2024) submitted an application to register for fundraising in the Netherlands.

Expenses paid directly to Trustees have been included explicitly in the accounts amounting to £438. These consisted of reimbursement to the Secretary for materials (including laser printer cartridges) and to the Chairman for customs charges on a shipment of Bibles.

Section F Other optional information

Whilst direct bank charges for international payments are identified in the Accounts, other charges are included within single international payments (e.g. exchange rates, foreign bank fees, transfer charges).

Some of the variation from one year to another in the accounts is due to major expenditure that falls either just before or just after the end of the financial year.

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s) Dr Ian Anthony Sadler Mr Paul Timothy Austen Position Chairman Secretary

Date

3 July 2024

Charity 1139084 Annual Report

1/4/2023 to 31/3/2024

9

Charity Name No Free Grace Evangelistic Association 1139084 Receipts and payments accounts CC16a For the period Period start date Period end date To from 01 April 2023 31 March 2024 a ~~i~~ Section A Receipts and payments Restricted Unrestricted Endowment funds Total funds Last year funds funds (COVID Relief) to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ A1 Receipts Membership Subscriptions 470.00 0.00 470.00 460.00 Donations, grants & collections from individuals and organisations 71380.60 0.00 71380.60 99609.53 Online donations received via Stewardship 16463.86 0.00 16463.86 15253.10 HMRC Gift Aid Tax Rebates 4813.67 0.00 4813.67 6125.55 Payment received for refunds, services or literature supplied 1835.59 0.00 1835.59 2772.24 Legacies 0.00 0.00 0.00 6.38 Bank interest 0.00 0.00 0.00 3.55 Sub total (Gross income for AR) 94963.72 0.00 0.00 94963.72 124230.35 ——S === = A2 Asset and investment sales, (see table). None 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Sub total 0.00 0.00 0.00 0.00 0.00 Total receipts 94963.72 0.00 0.00 94963.72 124230.35 —__—— ~~——~~ A3 Payments Direct purchase and supply of Bibles and Christian literature 11964.88 11964.88 40560.03 Grants to FGEA (India) 27348.96 27348.96 26759.71 Grants to FGEA (Congo) 3864.24 3864.24 15078.32 Grant to FGEA (Zambia) 10509.49 10509.49 10982.75 Grants to FGEA (Zimbabwe) 1034.71 1034.71 4224.67 Grants to FGEA (Malawi) 11551.00 11551.00 10966.00 Payments to FGEA Trustees (expenses) 437.65 437.65 179.80 Publicity, meetings and administration 682.85 682.85 257.00 UK Bank charges (international payments) 611.75 611.75 673.50 Grants to FGEA (Burundi) 4966.57 4966.57 3228.90 Grants to Ivory Coast 7779.75 7779.75 3952.99 Grants to Kenya 2484.15 2484.15 2231.35 Other grants 6744.60 6744.60 3114.70 Sub total 89980.60 0.00 0.00 89980.60 122209.72 eine A4 Asset and investment purchases, (see table) None 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Sub total 0.00 0.00 0.00 0.00 0.00 Total payments 89980.60 0.00 0.00 89980.60 122209.72 —— ~~——~~ Net of receipts/(payments) 4983.12 0.00 0.00 4983.12 2020.63 A5 Transfers between funds 0.00 0.00 0.00 A6 Cash funds last year end 15508.95 0.00 15508.95 13488.32 Cash funds this year end 20492.07 0.00 0.00 20492.07 15508.95 ===>

Free Grace Evangelistic Association

1

2024

Section B Statement of assets and liabilities at the end of the period

Categories
Signed by one or two trustees on behalf of all the trustees
B1 Cash funds
B2 Other monetary assets
B5 Liabilities
B3 Investment assets
B4 Assets retained for the charity’s own use		 Active Saver (Barclays Bank)
Signature
Projector
Current Account (Barclays Bank)
Details
Cheques / Cash in Hand
Details
Total cash funds
(agree balances with receipts and payments
account(s))
None
Details
None
Details
None
Details
Laser Printer		 Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
20,492.07
-
0.00
0.00
20,492.07
-
OK
OK
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
Fund to which
asset belongs
Cost (optional)
Unrestricted
Unrestricted
Fund to which
liability relates
Amount due
(optional)
-
-
-
Print Name
Dr I A Sadler (Chairman)
Mr J De Vogel (Treasurer)		 Endowment
funds
to nearest £
-
-
OK
Endowment
funds
to nearest £
-
-
-
Current value
(optional)
-
-
-
Current value
(optional)
When due
(optional)
Date of
approval
18-Sep-24
18-Sep-24

Free Grace Evangelistic Association

2

2024

Independent examiner's report on the accounts Section A Independent Examiner’s Report ~~a~~ Report to the trustees/ Charity Name members of Free Grace Evangelistic Association ~~ee~~ On accounts for the year 31[st] March 2024 Charity no 1139084 ended (if any) ~~eeee ee~~ Set out on pages 1 and 2 (remember to include the page numbers of additional sheets) ~~PO~~

Respective The charity's trustees are responsible for the preparation of the accounts. responsibilities of The charity’s trustees consider that an audit is not required for this year trustees and examiner under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which give me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or

  1. the accounts did not accord with the accounting records; or

  2. the accounts did 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.

Signed:[Alex Tebbitt ] Date: 26/07/2024 ~~ee~~ Name: Alex Tebbitt ~~Ce~~ Relevant professional None – not required for this independent examination. qualification(s) or body (if any): ~~a~~ Address: 12 Chapel Street, Derry Hill, Calne, Wiltshire, SN11 9JT ~~Ce~~

1

IER Charity 1139084

Section B Disclosure

Give here brief details of any items that the examiner wishes to disclose .

Not applicable.

2

IER Charity 1139084