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2023-12-31-accounts

Lalibela Trust Notes to the Accounts

Charity registration number: 1147147

Lalibela Trust

An unincorporated charity

Annual Report and Unaudited but Independently Examined Accounts for the year ended 31 December 2023

Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS

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Lalibela Trust Notes to the Accounts

Reference and Administrative Details………………………………….……… 1 Trustees' Report…….………………………………………………….…………2 to 5 Independent Examiner's report……………………………………………………6 Statement of financial activities……………………………………………….…7 Balance Sheet…………………………………………………………………… 8 Notes to the financial statements……………………………………...………… 9 to 13

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Lalibela Trust Notes to the Accounts

Charity name Lalibela Trust
Charity registration number 1147147
Registered in England & Wales
Registered office 13 Chamberlain Street
Wells
Somerset
BA5 2PE
Trustees R Gray
N Johnson
R Johnson
A M Sharp
H C Sharp
Independent Examiner Debbie Risborough (FCCA)
Cornwall Community Accountancy Service
The Elms
61 Green Lane
Redruth
TR15 1LS

Page 3

Lalibela Trust Notes to the Accounts

The trustees present their report and the financial statements for the year ended 31 December 2023

Objectives and activities

The purposes of the charity are the prevention of relief of poverty through:

Improved agricultural methods

Agricultural crop diversification Improved irrigation Planting of fruit and vegetable gardens

The advancement of education through:

Construction of school classrooms

Provision of classroom equipment

The advancement of health or the saving of lives through:

Safe motherhood project Construction of health buildings and provision of equipment Spring improvement projects resulting in safe water

With all charitable activities taking place in the regional state of Arahara Ethiopia

Achievements and performance

2023 was a challenging year with rapid changes needed to adapt to the varying circumstances. However, we believe the unique position of Lalibela Trust with over 20 years’ experience from its continuous base in Lalibela, served it well. It was also served well by its ability to make very rapid decisions, in a matter of hours if necessary, in the rapidly changing scene.

We very much welcome the addition now to the Operations Team of Michael Arlington, who has wide business experience and experience in his own charity in Northern Uganda. I really feel that we are now ready to face and manage any new challenges, positive or negative, in the future. I personally remain hugely grateful to Dr Hugh Sharp for introducing me to the Lalibela Trust and very much look forward, along with Michael, to continuing the work that Norman Coward started over 20 years ago.

Peace Talks and Our work

Following the Peace Talks at the end of 2022, between the Ethiopian government and the Tigray Peoples Liberation Front (TPLF) which led to a ceasefire after two years of very bloody and destructive civil war, Lalibela Trust remained in Lalibela. Throughout the occupation by TPLF, Lalibela Trust was able to quickly provide food and medical supplies and, alongside their Australian partners, Create Impact, could start the maintenance and repair of the projects damaged by TPLF.

The government provided virtually no budget for repairs and maintenance but gradually international NGOs started to provide some very limited food and medications.

Page 4

Lalibela Trust Notes to the Accounts

Health

Health Post Refurbishment

Lalibela Trust has constructed 15 Health Posts over the years. Of these, 10 were seriously damaged by the TPLF in their 2021/22 invasion and the internal and external damage and loss was great, including much of the equipment needed in a simple small clinic, e.g. refrigerators, birthing couches, medical instruments and supplies, etc. We have now restored six of the remaining Health Posts outside the security ‘red lines’; we will fix the remainder as soon as it is safe.

New Health Post

When we assessed the damage at the Health Post in Sarsena, it was evident that the building itself was in very poor condition. The Health Department had approached our partners, Create/Impact (Australia), previously for an extension to the building for the increasing population in that area. There is no other Health Post or Health Centre in less than one days’ walking distance; and malaria is becoming an increasing problem there. We therefore agreed to support Create Impact in this project.

Cataract Surgery

In June we managed and part-funded a campaign for cataract surgery in “our” rural area around Lalibela. This was centred on a small team of Polish ophthalmologists who provided their flights, equipment and services free of charge.

Lalibela Trust’s responsibility included the overall management of the programme jointly with the Hospital. The major cost was food for the patients, many of whom were already hungry, some having walked for up to 2 days to attend surgery in Lalibela Hospital. The Hospital provided basic medical materials and a large tent, because all patients had to stay one or more nights for follow-up checks.

The programme went very well; 453 potential patients were screened, 279 of these had cataracts ready for treatment and were treated in Lalibela’s basic hospital. Many of the beneficiaries in this historic centre of the Ethiopian Orthodox Church in Ethiopia fell to their knees and prayed to God and his servant Derebe, our Project Manager, when the eyeshade was removed.

Our best estimate of the success rate from follow-up information from the Health Posts involved was 90%.

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Lalibela Trust Notes to the Accounts

Education

The TPLF invasion had a big psychological impact, especially on children in the rural areas, but also on teachers. Schools had to close for some months and most children had to remain in their tiny homes for safety, facing visits from terrorists with guns demanding something. When some normality resumed early in 2023, the impact of the Government’s desperate funding position became very evident and we repaired the physical damage to the schools and organised some exercise books and pens for the most needy students in the most needy schools.

Clean Water

There are over 600 clean water structures (spring development projects or hand dug wells) in our area, of which 130 were completed by Lalibela Trust. Of the 600, around 150 were damaged by TPLF. The damage consisted of smashing the structure to obtain the pipework and taps, which they took back to Tigray, also some simple wanton damage just to destroy Ethiopian government property.

The first priority for Lalibela Trust was to rent a vehicle and buy tools to replace those stolen by TPLF. At the end of 2023, most of the facilities have been reassessed and work is underway where it is safe to do so.

State of Emergency

In August, FANO, a militia group in Amhara, was starting to provoke local challenges against the Ethiopian Army. In response, the Government imposed a State of Emergency in Amhara Region; initially for 6 months but then extended until June 2024, and the town is governed by an Army Commander.

There have been skirmishes, with some killings, in the area surrounding Lalibela where most of our physical activity is located. There have been no major security problems in the town itself. However, as part of the State of Emergency, the lockdown includes night-time curfews and limited access to the town, and internet. These restrictions have not caused fundamental problems for us, but we have been slowed down by the paperwork and approvals which the Cabinet requires.

The general situation in Lalibela Town is serious with no income from tourism, seriously inadequate volumes of food getting into the town, and the disastrous state of the national Ethiopian economy, with inflation at 25-30% and no budget available from central funds for any working capital except salaries.

As 2023 ended therefore we felt forced to reinstate Emergency Food supplies whilst maintaining our fundamental development programmes as we did after the TPLF invasion.

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Lalibela Trust Notes to the Accounts

Financial review

Income for the year reduced by £40,287 to £65,287 (2022: £105,554) whilst expenditure reduced by £50,398 to £70,781 (2022 : £121,179). The resulting deficit of £5,514 (2022 : £15,625) leaves reserves outstanding at the end of the year of £39,874 (2022 : £45,388).

Structure, governance and management

The charity is unincorporated and was registered with the charity commission in England on 4 May 2012. It is governed by a Trust deed dated 14/03/2012

Trustee Responsibilities

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Companies Act 2006 and the applicable Statement of Recommended Practice. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

 there is no relevant information of which the charitable company’s independent examiner is unaware; and

 the trustees have taken all steps that they ought to have taken as trustees to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information.

Approved by the Board on 29th October 2024 and signed on its behalf by:

N Johnson

Trustee

Page 7

Lalibela Trust Notes to the Accounts

I report on the accounts of the company for the year ended 31 December 2023 which are set out on pages 7 to 13.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”). The trustees consider that an audit is not required for this year under section 144(2) of the 2011 Act and that an independent examination is needed.

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:

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:

1) which gives me reasonable cause to believe that in any material respect the requirements: o to keep accounting records in accordance with section 386 of the Companies Act 2006 and section 130 of the 2011 Act; and

o to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 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;

2) or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

....................................................... …………………………… Debbie Risborough, Chartered Certified Accountant Date: Cornwall Community Accountancy Service The Elms, 61 Green Lane, Redruth, Cornwall TR15 1LS

Page 8

Lalibela Trust Notes to the Accounts

for the year ended 31 December 2023

Income and endowments from:
Donations and
legacies
4
Charitable activities
5
Expenditure on:
Charitable activities
6
Total
Total
Net income/(expenditure)
before investment gains/(losses)
Net income/(expenditure)
Reconciliation of funds:
Net movement in funds
Total funds brought
Total funds carried
forward		 Unrestricted
funds
2023
£
8,208
6,500
14,708
6,781
6,781
7,927
7,927
7,927
3,856
11,783		 Restricted
income
funds
2023
£
33,058
17,500
50,558
64,000
64,000
(13,442)
(13,442)
(13,442)
41,532
28,090		 Total
funds
2023
£
41,266
24,000
65,266
70,781
70,781
(5,515)
(5,515)
(5,515)
45,388
39,873		 Prior year
funds
2022
£
105,554
-
105,554
121,179
121,179
(15,625)
(15,625)
(15,625)
61,013
45,388

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities

Page 9

Lalibela Trust Notes to the Accounts

As at 31 December 2023

Note
Current Assets
Cash at bank and in hand
Creditors: Amounts
falling due within
one year
7
Net current assets
Total assets less
current liabilities
Net assets
Restricted funds
Unrestricted funds
General funds
Total unrestricted funds
Total charity funds		 £
£
40,548
40,548
(675)
39,873
39,873
39,873
28,090
11,783
11,783
39,873
2023		 £
£
45,983
45,983
(595)
45,388
45,388
45,388
41,532
3,856
3,856
45,388
2022		 £
£
45,983
45,983
(595)
45,388
45,388
45,388
41,532
3,856
3,856
45,388
2022
40,548
(675)		 45,983
(595)
11,783 3,856
45,388
45,388
41,532
3,856
45,388

Approved by the Board on 29th October 2024 and signed on its behalf by:

N Johnson Trustee

Page 10

Lalibela Trust Notes to the Accounts

1 Accounting policies

1.1 Basis of accounting

The accounts have been prepared under the historical 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 (FRS102) second edition - October 2019 (effective 1 January 2019); - the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102);

The financial statements are prepared in sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The charity constitutes a public benefit entity as defined by FRS102

1.2 Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

1.3 Fund accounting policy

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

Designated funds are amounts that are allocated for specific purposes by the charity itself.

Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Revaluation funds are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market value.

1.4 Income

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS102.

Items of income are recognised and included in the accounts when all of the following criteria are met:

ꞏ the charity has entitlement to the funds;

ꞏ any performance conditions attached to the item(s) of income have been met or are fully within the control of the charity;

ꞏ there is sufficient certainty that receipt of the income is considered probable; and

ꞏ the amount can be measured reliably.

Donations and legacies are voluntary income received by way of donations and gifts. It is included within the accounts when receivable and only when the charity has unconditional entitlement to the income.

Tax reclaims on donations and gifts are included in the accounts at the same time as the gift/donation to which it relates

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Lalibela Trust Notes to the Accounts

Donated goods and services are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.

The value of services provided by volunteers is not included within the accounts.

1.5 Resources expended

Liabilities are recognised where there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and includes the attributable value added tax which cannot be recovered.

Grants payable are charged in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year-end are noted as a commitment, but not accrued as expenditure.

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

Support costs are the those costs required to support the charity in carrying out its activities and meeting its objects.

Governance costs include costs associated with meeting the constitutional and statutory requirements of the Charity, including the preparation and examination of the statutory accounts, the costs of trustee meetings and other costs linked to the strategic management of the Charity including the cost of any legal advice to trustees on governance or constitutional matters.

1.6 Taxation

The charity is exempt from corporation tax on its charitable activities.

1.7 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.8 Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.9 Statement of cash flows

The charity is exempt from preparing a statement of cash flows on the grounds that it is a small charity

2 Company Status

The charity is an unincorporated charity and has no share capital. The charity is incorporated in England.

In the event of the charity being wound up, the members are liable for any costs over and above the assets of the charity.

The members of the charity are the trustees named on page 1.

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Lalibela Trust Notes to the Accounts

3 Statement of Financial Activities - prior year

Income
Income and endowments from:
Donations and legacies
Expenditure
Expenditure on:
Charitable activities
Reconciliation of funds:
4 Donations and Legacies
Appeals and donations
Norman Coward Project donations
Gift Aid tax reclaimed
Total
Total
Net income/(expenditure) before
investment gains/(losses)
Net income/(expenditure)
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2022
£
1,198
1,198
2,179
2,179
(981)
(981)
(981)
4,837
3,856
Unrestricted
funds
£
525
-
7,683
8,208		 Restricted
income
funds
2022
£
104,356
104,356
119,000
119,000
(14,644)
(14,644)
(14,644)
56,176
41,532
Restricted
income
funds
£
-
33,058
-
33,058		 Total
funds
2022
£
105,554
105,554
121,179
121,179
(15,625)
(15,625)
(15,625)
61,013
45,388
Total
funds
2023
£
525
33,058
7,683
41,266		 Prior year
funds
2022
£
910
83,023
21,621
105,554

Page 13

Lalibela Trust Notes to the Accounts

5 Incoming resources from charitable activities

Grant Income:
Festival Medical Services
Henry and Rebecca Tinsley
Charitable trust
6
Direct costs
Grants to Lalibela for
Norman Coward projects
Grants to Lalibela for other
projects
Support costs
Bank charges
Total Support Costs
Governance Costs
Accountancy fees
Total Governance Costs
Total Charitable Expenditure
Expenditure on charitable activities
Dyers Company Charitable Trust		 Unrestricted
funds
£
4,000
-
2,500
6,500
Unrestricted
£
-
5,440
5,440
71
71
1,270
1,270
6,781		 Restricted
income
funds
£
-
17,500
-
17,500
Restricted
£
46,500
17,500
64,000
-
-
-
-
64,000		 Total
funds
2023
£
4,000
17,500
2,500
24,000
Total
2023
£
46,500
22,940
69,440
71
71
1,270
1,270
70,781		 Prior year
funds
2022
£
-
-
-
-
Prior year
2022
£
119,000
1,500
120,500
84
84
595
595
121,179

7 Trustees' remuneration and expenses

Trustees received no remuneration , benefits in kind or expenses during the current or prior year.

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Lalibela Trust Notes to the Accounts

8 Creditors: Amounts falling due within one year

Accruals and deferred income
9 Analysis of funds
As at 1
January
2023
£
Restricted Funds
Community Project -
Norman Coward
41,532
Eye Project
-
41,532
General Funds
Unrestricted funds
3,856
Total Unrestricted funds
3,856
Total funds
45,388		 Incoming
Resources
£
33,058
17,500
50,558
14,708
14,708
65,266		 Resources
Expended
£
(46,500)
(17,500)
(64,000)
(6,781)
(6,781)
(70,781)		 2023
£
675
675
Transfers
£
-
-
-
-
-
-		 2022
£
595
595
As at 31
December
2023
£
28,090
-
28,090
11,783
11,783
39,873

10 Net assets by fund

Current assets
Creditors: Amounts falling
due within one year
Net Assets		 Unrestricted
funds
12,458
(675)
11,783		 Restricted
income funds
28,090
-
28,090		 Total funds
40,548
(675)
39,873		 Prior year
funds
45,983
(595)
45,388

Page 15