**EPISCOPAL CHURCHES OF SOUTH SUDAN AND SUDAN UNIVERSITY PARTNERSHIP**
**ACCOUNTS**
**FOR THE YEAR FROM 1[ST] JANUARY TO 31[ST] DECEMBER 2021**
**EPISCOPAL CHURCHES OF SOUTH SUDAN AND SUDAN UNIVERSITY PARTNERSHIP ACCOUNTS FOR THE YEAR FROM 1[ST] JANUARY TO 31[ST] DECEMBER 2021**
|**CONTENTS**||
|---|---|
|Trust Information|2|
|Trustees' Report|3-6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Accounts|9-10|
|Report of Independent Examiner|11|
1
**EPISCOPAL CHURCHES OF SOUTH SUDAN AND SUDAN UNIVERSITY PARTNERSHIP ACCOUNTS FOR THE YEAR FROM 1[ST] JANUARY TO 31[ST] DECEMBER 2021**
## **TRUST INFORMATION**
**Address**
**Charity Registration Number Trustees**
15 Gibson Close Waterbeach Cambridge CB25 9HY 1157335
Eeva-Maria M John Martin C Horton FCA Ronald G Hart Hanna R John Kay Hunter-Johnson (appointed 18 March 2021, resigned 2 September 2021) Susan Voga-Duffee (appointed 10 December 2021)
**Advisory Board** John V Wood Anne C Tutt Kay Hunter-Johnston Stephen Spencer Alex Simm Nicholas Ramsden **Patron** Caroline Welby **Correspondent** Dr Eeva-Maria M John **Bankers** CAF, West Malling, Kent 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ **Independent Examiner** David Spottiswoode, FCA 19 Reedley Road Westbury-on-Trym Bristol BS9 3SR
2
**EPISCOPAL CHURCHES OF SOUTH SUDAN AND SUDAN UNIVERSITY PARTNERSHIP ACCOUNTS FOR THE YEAR FROM 1[ST] JANUARY TO 31[ST] DECEMBER 2021**
## **EPISCOPAL CHURCHES OF SOUTH SUDAN AND SUDAN UNIVERSITY PARTNERSHIP TRUSTEES' REPORT FOR THE YEAR FROM 1[ST] JANUARY TO 31[ST] DECEMBER 2021**
## **CONSTITUTION**
The charity was registered as a Charitable Incorporated Organisation (CIO) on 5[th] June 2014. The charity is governed by its Constitution and the only voting members are its charity trustees. There are no restrictions in the governing document on the operation of the charity or on its investment powers, other than those imposed by general law.
## **AIMS OF THE CHARITY**
The aim of the CIO is to advance the education of the public by assisting the Episcopal Churches of South Sudan and Sudan to establish and develop a university in the Anglican Provinces of South Sudan and Sudan by providing professional expertise and support. The university will be a federation of existing colleges that are considered to be able to provide appropriate qualifications for university status.
Due to many years of educational neglect in South Sudan there are very few trained doctors, nurses, engineers, lawyers, teachers, business people and agriculturalists in the new country. As a result, the provision of the university is urgent.
## **MAIN ACTIVITIES AND ACHIEVEMENTS**
The trustees of the Episcopal Church of South Sudan and Sudan University Partnership (ECSSSUP) have achieved their objectives during this period by continuing to use their expertise to provide The Episcopal University (TEU) team in South Sudan with appropriate advice as the team continued to progress the setting up of the university.
Despite being a challenging year due to the ongoing impact of Covid-19 and security concerns in Juba, positive progress has been made.
## **Development of TEU campus in Rokon**
In 2019, TEU secured a significant amount of land from the community in Rokon, South Sudan, to develop the administrative centre of the university. In April 2021, topographical and geophysical surveys were carried out by local firm TEFCO, selected through a competitive RFP process and funded by ECSSSUP. They assessed the land in preparation for further building work, including identifying likely water sources. In July, they began digging two boreholes with a view to providing solar-powered water supply. Water was not located at these points. Further drilling has taken place since the rainy season, and water was found in early 2022.
Additionally, TEU signed a partnership agreement with Engineering Ministries International (EMI), a Christian engineering consultancy specialising in engineering and architectural work in developing countries. Following meetings with the EMI team in Uganda, it has been agreed that they will survey the land and develop a master-plan for the development of the university site, including visualisations, in January / February 2022.
Two vehicles were purchased by TEU in 2021, part-funded by ECSSSUP, to enable vital travel for the TEU team to and from Juba to Rokon to supervise and oversee the work there by TEFCO and EMI.
The survey of the Rokon site, the establishment of a partnership with EMI, and the purchase of vehicles was made possible through the large unrestricted grant received in 2020, a significant portion of which was used during 2021. ECSSSUP donated funds during the year to support all the work at Rokon, and this has resulted in a substantial deficit for the year (see Financial Review on page 5)
3
**EPISCOPAL CHURCHES OF SOUTH SUDAN AND SUDAN UNIVERSITY PARTNERSHIP ACCOUNTS FOR THE YEAR FROM 1[ST] JANUARY TO 31[ST] DECEMBER 2021**
## **Registration of TEU as a Private University**
There has been ongoing work with the Ministry of Higher Education to acquire full private university status. The Government of South Sudan specifies a number of requirements, including original and authenticated degree certificates of lecturers. A number of these have been sent and approved by the Ministry but the specific criteria they put in place makes this work a continued challenge as many of the existing staff received education outside of South Sudan. All educational staff are required to hold an MA or PhD and staff/student ratios need to be met.
The Vice Chancellor and senior staff of TEU met with the President of South Sudan to discuss the issue of registration further. They were met with good will but no action has yet resulted from this meeting.
## **TEU operational activity**
Due to security concerns in Juba, a number of arrangements and equipment were put in place in TEU offices to ensure the security of staff. TEU also undertook a successful Financial Audit for 2021 by Crustal and Co., Certified Accountants.
Staff morale remains positive despite the continued part-remote working and the ongoing security and political concerns in the country. ECSSSUP trustees remain incredibly grateful for the dedication, perseverance and hard work of the team in Juba.
## **ECSSSUP Finance and fundraising**
ECSSSUP made several applications to grant-making organisations to fund both TEU operational costs and specific projects / needs. This includes a successful application to the Richard Parkin Memorial Fund which provided $25,000 for the boreholes in Rokon.
During the year, ECSSSUP committed to funding all the salaries of the TEU staff during 2021 and in future years until TEU is able to become self-sufficient, provided sufficient funds are available. This was a considerable commitment, given the level of income, but the charity was able to meet its commitment for 2021. Increasing regular giving and making further applications to relevant grant-giving organisations to enable TEU’s strategic priorities remains a priority for the charity.
## **ECSSSUP Trustee Visit to South Sudan**
The chair of trustees, Eeva John, visited TEU in November 2021, advising the Chancellor and senior staff of the University on a restructuring of governance and staff, due to take place in early 2022. This includes the unification of Bishop Gwynne College with TEU, to become the Bishop Gwynne School of Theology on the Juba Campus.
## **Increasing the ECSSSUP supporter base**
ECSSSUP sends out a bimonthly newsletter to a large group of supporters. A volunteer has been recruited to assist with information-gathering for the newsletter.
A new partnership with a church has been established through the efforts of one of the trustees. This has resulted in a commitment to supporting ECSSSUP with an annual donation of £5,000.
Another successful Annual Meeting was held online in September 2021. This has been a good way of stimulating interest and gaining some further financial support.
4
**EPISCOPAL CHURCHES OF SOUTH SUDAN AND SUDAN UNIVERSITY PARTNERSHIP ACCOUNTS FOR THE YEAR FROM 1[ST] JANUARY TO 31[ST] DECEMBER 2021**
## **ECSSSUP’s advisory, advocacy and due diligence activities**
The trustees of ECSSSUP will continue to advise, support and monitor the progress of the university during 2022, using its trustees, advisory board and new relationships with experts in fundraising and higher education.
The relatively newly formed Advisory Board met twice during 2021. A partnership with Christ Church Canterbury University is being explored with its Vice Chancellor as a result of one of the Advisor’s efforts.
## **RESERVES**
The charity’s level of reserves will depend on the success of future fundraising but the trustees will ensure that a sufficient running balance will be maintained to cover likely future requirements. In particular, the trustees will ensure that sufficient funds are available to enable TEU salaries to be paid for the following three months from the year-end (currently some £20,000). The reserves will also provide funds for the Deputy Vice Chancellor to return home, if necessary, in an emergency situation.
## **PUBLIC BENEFIT**
The trustees have complied with their duty in section 4 of the Charities Act 2011 to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.
## **FINANCIAL REVIEW**
The Statement of Financial Activities shows a net deficit for the year of a revenue nature of £112,606 (2020 a surplus of £194,732). No income of a restricted nature was received during the year. The total reserves at the end of the year stood at £99,901 (2020 £214,507), of which £0 (£0 in 2020) was of a restricted nature. The reason for the decrease has been explained above.
## **RISK MANAGEMENT**
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to these. In particular, with regard to the finances of the charity, the charity’s only material financial instruments are the bank balances which are constantly monitored and reported at trustees’ meetings. The trustees also ensure that all donations made are in accordance with the pre-set budgets of the charity. These budgets are also notified to TEU, and the purposes for which the donations are given are also agreed.
In the event of the work in South Sudan having to cease, the trustees will review the situation and repay any remaining donations held to the donors.
## **APPOINTMENT OF TRUSTEES**
Trustees are appointed on the basis of having specialist skills required by the charity or having local interest in universities, especially in Africa. Changes of trustees during the year are noted on page 2.
The charity also has an advisory board to assist the trustees in providing the expertise necessary to support the work of TEU. This Board currently has seven members, including our patron.
5
**EPISCOPAL CHURCHES OF SOUTH SUDAN AND SUDAN UNIVERSITY PARTNERSHIP ACCOUNTS FOR THE YEAR FROM 1[ST] JANUARY TO 31[ST] DECEMBER 2021**
## **GOVERNANCE**
The trustees assisted by providing specimen instruments of governance, which were discussed, adapted and formally accepted at a conference in Juba at which all participating colleges were represented, prior to the launch in April 2019 . At the launch of the University, the Project team was replaced by a formally appointed Project Board, and Rev Dr. Joseph Bilal was appointed as Deputy Vice-Chancellor.
As regards its own governance ECSSSUP has introduced appropriate safeguarding policies, a risk assessment to be reviewed annually, and a policy to cover equality and diversity issues adequately.
## **TRUSTEES’ RESPONSIBILITIES**
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the trustees are required to:-
-select suitable accounting policies and then apply them consistently;
-make judgements and estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business; and
-state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
The trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity’s transactions. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.
The trustees are also responsible for the contents of the Trustees’ Report.
Approved by the Board of Trustees and signed on its behalf by:
Signed: ……………………………
Date: ………………………………
Dr E-M M John On behalf of the Trustees
6
**EPISCOPAL CHURCHES OF SOUTH SUDAN AND SUDAN UNIVERSITY PARTNERSHIP ACCOUNTS FOR THE YEAR FROM 1[ST] JANUARY TO 31[ST] DECEMBER 2021**
## **STATEMENT OF FINANCIAL ACTIVITIES YEAR FROM 1[ST] JANUARY TO 31[ST] DECEMBER 2021**
|**Note**
**Income from:**
Donations
1
**Total**
**Expenditure on:**
Charitable activities
1
Fees and expenses
1
**Total**
**Net income/(expenditure)**
Provision for TEU 2021 audit fees
**Transfers between funds**
**Net movements in funds**
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
2021
2021
2021
2020
£
£
£
£
53,986
-
53,986
274,304|
|---|---|
||53,986
-
53,986
274,304|
||166,252
-
166,252
79,281
340
-
340
291|
||166,592
-
166,592
79,572|
||(112,606)
-
(112,606)
194,732
(2,000)
-
(2,000)
(2,000)
-
-
-
-|
||(114,606)
-
(114,606)
192,732
214,507
-
214,507
21,775|
||99,901
-
99,901
214,507|
7
**EPISCOPAL CHURCHES OF SOUTH SUDAN AND SUDAN UNIVERSITY PARTNERSHIP ACCOUNTS FOR THE YEAR FROM 1[ST] JANUARY TO 31[ST] DECEMBER 2021**
## **BALANCE SHEET AS AT 31[st] DECEMBER 2021**
|**Current Assets**
Cash at bank and in hand
Payments in Advance
1
Less Provisions for TEU 2020 & 2021 audit
fees
1
**Net assets**
**The funds of the charity**
**Restricted funds**
**Unrestricted funds**
**Total charity funds**|2021
£
87,378
16,523
103,901
(4,000)
99,901
-
99,901
99,901|2020
£
196.655
19,852|
|---|---|---|
|||216,507
(2,000)|
|||214,507|
|||-
214,507|
|||214,507|
Approved by the Board of Trustees and signed on its behalf by:
………………………………………………………………… M.C.Horton Treasurer
Date……………………………………………………………
8
**EPISCOPAL CHURCHES OF SOUTH SUDAN AND SUDAN UNIVERSITY PARTNERSHIP ACCOUNTS FOR THE YEAR FROM 1[ST] JANUARY TO 31[ST] DECEMBER 2021**
## N **OTES TO THE ACCOUNTS**
## **1. Accounting Policies**
## **Basis of preparation**
The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities (SORP FRS102)”, issued in July 2014, and applicable accounting standards.
## **Income**
The charity’s income during the year comprised voluntary donations of a general nature. No donations of a restricted nature have been received during the year. All donations are recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient accuracy.
The amount of the charity’s income donated by the trustees during the year was £11,987 (2020 £19,797).
## **Expenditure**
Expenditure included in the SOFA is on a cash payment basis. There are no liabilities at the end of December 2021
Payments in advance of £16,523 in the balance sheet comprise a payment made in December 2021 to TEU in respect of TEU salaries for the period from 1 January to 28 February 2022.
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.
A summary of the expenditure is as follows:
|Support for the project in South Sudan
Bank and Paypal Fees
**Total**|2021
2020
£
£
166,252
79,281
340
291
166,592
79,572|
|---|---|
## **Provision for TEU 2020 and 2021 audit fees**
The charity has made a provision for TEU’s audit fees relating to 2020 and 2021, which will be paid by TEU when the audits are completed. That for 2020 was completed early in 2022.
## **Fixed Assets**
The charity has no fixed assets.
## **Investments**
The charity has no investments, other than its bank account balance
9
**EPISCOPAL CHURCHES OF SOUTH SUDAN AND SUDAN UNIVERSITY PARTNERSHIP ACCOUNTS FOR THE YEAR FROM 1[ST] JANUARY TO 31[ST] DECEMBER 2021**
## **2. Trustees’ Expenses**
The trustees have received no payments in 2021.
## **NOTES TO THE ACCOUNTS (continued)**
## **3. Employees**
The charity has no employees.
## **4. Related Party Transactions**
There are no related party transactions
## **5. Taxation**
The CIO is a registered charity and is, therefore, exempt from taxation.
## **6. Post Balance Sheet Events**
The current Covid-19 pandemic has not had any material effect on the financial sustainability of the charity. However, it may have some effect on the on-going work of developing the university in South Sudan. The level of such effect cannot be quantified at the present time but the trustees do not currently expect the work to be affected to a significant degree by the pandemic. The trustees, however, continue to monitor the situation in South Sudan during 2022.
10
**EPISCOPAL CHURCHES OF SOUTH SUDAN AND SUDAN UNIVERSITY PARTNERSHIP ACCOUNTS FOR THE YEAR FROM 1[ST] JANUARY TO 31[ST] DECEMBER 2021**
## **INDEPENDENT EXAMINER’S REPORT TO TRUSTEES OF**
## **THE EPISCOPAL CHURCHES OF SOUTH SUDAN AND SUDAN UNIVERSITY PARTNERSHIP**
I report to the trustees on my examination of the accounts of the above charity (“the Partnership”) for the year ended 31[st] December 2021, as set out on pages 6 to 9.
As the charity’s trustees, 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 Partnership’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives 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
- The accounts did not accord with the accounting records; or
- 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.
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.
Signed: ……………………………
Date: ………………………………
David Spottiswoode, FCA Chartered Accountant 19 Reedley Road Westbury-on-Trym BRISTOL BS9 3SR
11
EPISCOPAL CHURCHES OF.SOUTH.SUDAN AND.SUDAN UNIVERSITY PARTNERSHIP
ACCOUNTS FOR THE YEAR FROM I. JANUARY TO 31. DECEMBER 2021
12