Proclamation Zambia Trustees Annual Report and Financial Statements
Year ended 31 December 2021
Registered Charity Number 1152619
Our vision is to equip those in Zambia, whom God has called for Christian ministry, with Bible handling skills so that they can teach God’s word faithfully wherever they serve.
Trustees Annual Report
| Contents | |
|---|---|
| Charity information | 3 |
| Chairman’s introduction | 4 |
| Vision | 5 |
| Mission | 5 |
| Objectives and activities | 5 |
| Summary of activity | 6 |
| Financial review | 10 |
| Organisational structure and governance | 12 |
| Future plans and goals | 13 |
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Charity Information
Charity Number: 1152619 Registered Address: 24 Balcombe Road Haywards Heath West Sussex RH16 1PF Website: www.proclamationzambia.org Board of trustees: C Knott (Chairman) J Buick (appointed 5 February 2022) E Menzies A Purser (resigned 15 November 2021) P Rees J Siwale (appointed 26 January 2021) Director of ministry: A Muwowo Bankers: Barclays Bank plc 77 South Road Haywards Heath RH16 4LB
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Chairman’s introduction
Proclamation Zambia’s (PZ) main purpose and ministry is to support Proclamation Institute Zambia, a Bible college in Zambia, in a number of different ways, as it is able.
We appreciate the loyal support of many people, churches and trusts who have contributed to this work over the years and in 2021 too, so on behalf of us all at PZ, we thank you.
In 2021 we continued to raise the profile of the college not only in the UK, but also in North America and Australia (where independent college support groups are now forming) and were able to raise funds to support the running of the college and for a number of infrastructure projects.
As in 2020, the Covid-19 pandemic provided a significant challenge impacting not only the number of students able to attend the college but also making it necessary to revert to online teaching only at times, but we were grateful that college and staff rose to these challenges.
We acknowledge the importance of prayer to God for what we are seeking to do. We held several prayer meetings via zoom this year. We were very encouraged that people joined the prayer meetings not just from the UK and Zambia but also from Canada, Kenya, New Zealand and South Africa.
Please continue to be in prayer for this work which, on occasions, involves overcoming a number of difficulties and once again thank you to all who have contributed in a variety of ways.
Chris Knott
Chairman of the board of Trustees
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Vision
Our vision is to equip those in Zambia, whom God has called for Christian ministry, with Bible handling skills so that they can teach God’s word faithfully wherever they serve.
The Biblical mandate to raise up a new generation of faithful Bible teachers is inspired by Paul writing to Timothy when he says
“What you have heard from me in the presence of many witnesses entrust to faithful people who will be able to teach others also.”
2 Timothy 2 v 2
Mission
Our mission is to provide support to the work of the Board and staff at Proclamation Institute Zambia, a college on the outskirts of Kitwe, Zambia as they seek to provide excellent training to pastors, church planters and others so they are equipped to preach and teach the Word of God accurately and passionately.
Objectives and activities
The objects of the Charity for the public benefit, as given its Constitution are:
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the advancement of the Evangelical Christian Faith by the promotion of Biblical education and the training of Bible teachers in Zambia
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the relief of financial need in establishing a training institute in Zambia
The trustees, having had regard to the guidance issued by the Charity Commission on public benefit, raise funds from individuals and groups, steer the activities of the Charity and publicise its work to support its objectives and are satisfied that the Charity meets the public benefit requirement.
During the year, events were organised by the Charity to raise funds and awareness of the work in Zambia. Events raise necessary funds for the work but also serve to keep supporters connected to the work of the Charity as well as providing opportunities to introduce friends and families to the work of Proclamation Zambia.
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Summary of activities supported in Zambia
College and students
2021 was the sixth year of training students at the college, Proclamation Institute Zambia. In a year disrupted by the Covid-19 pandemic, there were only 8 students at the college and “work from home” restrictions impacted every term of in-person teaching, which is an invaluable part of the programme. The college is glad to report that 95 students have now passed through the training since the college’s inception.
Academic staff (Left to right: Andy Symons, Henry Mukonda, Chris Hawthorne)
2021 students
College staff
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The last event in the academic year is the graduation ceremony. This is an exciting time for students, their relatives, the staff, and the whole college community. Below is a picture of the graduates (in black), the guest of honour, the academic staff and some of the college board members.
Notwithstanding the restrictions imposed by the Covid-19 pandemic, the college was able to support a number of initiatives in country, in addition to the Annual Conference held on site in November 2021, to demonstrate its capabilities and the benefits of obtaining and continuing to use Bible handling skills.
Church leaders’ training in Choma
Former students organised a training day in Expository Preaching for evangelical church leaders in the town of Choma, Southern Province at which 48 people attended. Alfred Nyirenda, the first college principal was the trainer for the day conference.
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Alumni
The programme that is in place to maintain regular contact with and encourage former students of the college continued. In July 2021 a refresher course was arranged for alumni from the Copperbelt Province and the picture below is that of graduates who attended the event.
Church leaders’ training in Solwezi
In October 2021, Solwezi Chapel, encouraged by the college, organised an Expository Preaching Day at their church premises, Tryson Mtonga (former vice principal / acting principal) was the trainer. The picture below shows the people who attended the day conference.
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Farm
The purpose of the farm, which is on land adjacent to the college, is to provide a sustainable source of income for the college. During 2021 the farm continued to deal in poultry and horticulture. It is still hoped that long term the college will be supported by the farm once the farm enterprise is more established.
Site Development
As funds raised allow and as needs develop, the college site continues to be resourced and improved. During 2021 the major project undertaken was that of constructing extra houses for workers who need to live on site necessitated by their roles.
Awareness and fundraising activities in the UK
As in previous years, a number of initiatives have taken place to inform people and raise support for the work of PZ including a Taste of Zambia event, the Bewl Water walk, a December Matched Funding event for solar needs at the college site in Zambia as well as regular deputation visits to a number of churches throughout the UK.
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Financial review
Income
Total income for 2021 was £183,000 (2020: £152,000) with 50% coming from Individuals, 17% from Trusts and 33% from Churches, and consisting almost 700 individual gifts in total. Income from Individuals fell 12% from the prior year but income from Churches rose by 220% on the prior year.
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Income
17%
50%
33%
Trusts Churches Individuals
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Donations, grants, amounts from HM Revenue & Customs in respect of donations under Gift Aid and bank deposit interest are all accounted for when received.
Amounts received which are specified by donors as being for a particular purpose are credited to restricted funds for those purposes. Amounts for which no designation is specified by the donor, amounts received under Gift Aid and bank deposit interest are credited to unrestricted funds and allocated at the discretion of the Trustees as appropriate from time to time.
Expenditure
Total expenditure for 2021 was £164,000. 78% of the expenditure was funds sent directly to the college in Zambia (2020; 73%) with the remainder spent on providing external support to the college and raising awareness and funds from the UK.
Expenditure is accounted for on a cash basis. Any expenses incurred in excess of the amounts available from restricted funds are charged against unrestricted funds. Any balances on restricted funds at the year end are held in restricted accounts and are used in subsequent periods to support the work for which the funds were given.
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Reserves
The Trustees’ policy for unrestricted reserves is to cover three months running costs for the UK office, which amounts to approximately £10,000. The fund reserve balances at the year end were as follows:
| Type of fund General fund Unrestricted Farm fund Restricted Capital expenditure fund Restricted |
31 December 2021 31 December 2020 £ £ 41,735 29,607 3,475 - 12,784 9,081 |
|---|---|
| 57,994 38,688 |
The Charity raises funds principally for current project needs and the majority of the funds are therefore only held for a relatively short time pending remittance overseas as projects proceed. Unrestricted funds are held pending allocation.
Principal risks and related matters
The Trustees of the Charity are responsible for the management of the risks faced by the Charity. The Trustees recognise the importance of reviewing the risks associated with the Charity and will review major risks on a regular basis. Risks that are identified during review are monitored and controlled on an on-going basis. The Trustees are satisfied that all major risks have been reviewed and procedures put in place to mitigate against those risks.
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Organisational structure and governance
The Charity was established as a Charitable Incorporated Organisation on 30 October 2013.
The Charity is registered with the Charity Commission and is accepted by HM Revenue & Customs as being exempt from tax under the provisions of section 505(1) Income and Corporation Taxes Act 1988.
Statement of Trustees Responsibility
The Trustees are responsible for preparing the Trustees Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the Constitution require the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the Charity for that period. In preparing those financial statements, the Trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity 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 charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Constitution of the Charity. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Charity’s website.
The Director of Ministry, who is employed by the Charity, is responsible for developing the work of the Charity under the guidance of the Trustees and increasing awareness of the issues being addressed by the Charity, helping to develop partnerships between supporters in the UK and operational ministry programmes and raising support from churches and individuals as well as other grant making trusts and entities.
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Future plans and goals
The goals for 2022 are to continue to raise awareness and support for the college in Zambia both in UK and further abroad.
2022 has seen a fresh intake of 17 students at the college. In addition to the running of the college, the main projects requiring support in 2022 concern improving the number and quality of the living quarters on site.
Approved by order of the board of Trustees on 21 March 2022 and signed on its behalf by:
Chris Knott Chairman of Trustees
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Independent examiner's report to the trustees of Proclamation Zambia on the financial statements for the year ended 31 December 2021
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the financial statements. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
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examine the financial statements under section 145 of the Charities 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 Charities Act, and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the 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 financial statements 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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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 130 of the Charities Act; and
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to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Paul Mullis 22 February 2022
Fellow of the ICAEW Stanley House, Front Street, High Spen, Rowlands Gill, Tyne & Wear.
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Proclamation Zambia Financial Statements
For the year ended 31 December 2021
Registered Charity Number 1152619
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Statement of Financial Activities For the year ended 31 December 2021
| Unrestricted | Restricted | Total | 2020 | |
|---|---|---|---|---|
| funds | funds | funds | ||
| £ | £ | £ | £ | |
| Incoming resources | ||||
| Donations, legacies and grants | 86,795 | 96,507 | 183,302 | 152,722 |
| Resources expended | ||||
| Charitable activities | ||||
| Grants | - | 127,530 | 127,530 | 102,350 |
| Salaries | - | 33,629 | 33,629 | 33,705 |
| Travel costs | - | - | - | 1,277 |
| Other office costs | 2,719 | - | 2,719 | 3,361 |
| Bank charges | 118 | - | 118 | 105 |
| 2,837 | 161,159 | 163,996 | 140,798 | |
| Net movement in funds before transfers | 83,958 | (64,652) | 19,306 | 11,924 |
| Transfers | (71,830) | 71,830 | - | - |
| Net movement in funds after transfers | 12,128 | 7,178 | 19,306 | 11,924 |
| Total funds brought forward | 29,607 | 9,081 | 38,688 | 26,764 |
| Total funds carried forward | 41,735 | 16,259 | 57,994 | 38,688 |
There were no recognised gains and losses in the year other than those shown above.
All of the above results and derived from continuing activities.
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Balance Sheet As at 31 December 2021
| Fixed assets Tangible assets Current assets Debtors Cash at bank Creditors: amounts falling due within one year Net current assets Net assets Funds of the Charity Unrestricted Restricted Total Charity Funds |
2021 2020 £ £ - - |
|---|---|
| - - - - 57,994 38,688 |
|
| - - |
|
| 57,994 38,688 |
|
| 57,994 38,688 |
|
| 47,135 29,607 16,259 9,081 |
|
| 57,994 38,688 |
These financial statements have been prepared in accordance with the Charities SORP (FRS 102).
These financial statements were approved, and authorised for issue by the board on 21 March 2022 and signed on their behalf by:
Chris Knott Chairman of Trustees
Charity Number 1152619
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Notes to the financial statements for the year ended 31 December 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 the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the Charity has received it in cash.
Expenditure
Expenditure is accounted for on a cash 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.
Taxation
The Charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds may be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds may only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The Charity operates a defined contribution pension scheme. Contributions payable to the Charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. Trustees’ remuneration
No trustee received any remuneration or benefit for the year ended 31 December 2021 (2020: £Nil).
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Notes to the financial statements (continued) for the year ended 31 December 2021
3. Staff costs
The average number of employees for the year ended 31 December 2021 was 1 (2020: 1).
No employee received emoluments in excess of £60,000.
4. Movement in funds
| Unrestricted Funds General fund Restricted Funds Directory of Ministry fund Student fund Farm fund Capital expenditure fund Total funds |
At 1 January 2021 Incoming resources Resources expended Transfers At 31 December 2021 £ £ £ £ £ 29,607 86,795 (2,837) (71,830) 41,735 - 16,084 (33,629) 17,545 - - 23,276 (77,561) 54,285 - - 14,225 (10,750) - 3,475 9,081 42,922 (39,219) - 12,784 |
|---|---|
| 9,081 96,507 (161,159) 71,830 16,259 |
|
| 38,688 183,302 (163,996) - 57,994 |
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