-k. r/!. Walking shoulder-to-shoulderwith The Episcopal University in South Sudan | ECSSSUP 2024 Annual Report ECSSSUP is a registered Charity No. 1157335
TABLE OF CONTENTS
INTRODUCTION ................................................................................................................. 2 A SNAPSHOT OF THE EPISCOPAL UNIVERSITY IN SOUTH SUDAN ................................. 3 MAIN ACTIVITIES AND ACHIEVEMENTS - TEU .................................................................. 4 MAIN ACTIVITIES AND ACHIEVEMENTS - ECSSSUP ......................................................... 9 CHARITY INFORMATION .................................................................................................. 15 INDEPENDENT EXAMINER’S REPORT .............................................................................. 16 STATEMENT OF FINANCIAL ACTIVITIES ...............................................................................17 BALANCE SHEET .......................................................................................................................18 NOTES TO THE FINANCIAL STATEMENTS ...........................................................................19
INTRODUCTION
HELLO! Thank you for reading the Annual Report from the Episcopal Churches of South Sudan and Sudan University Partnership (ECSSSUP).
In 2024, ECSSSUP celebrated ten years of commitment to our goal of walking shoulder-toshoulder with our South Sudanese colleagues to develop The Episcopal University (TEU). We supported the team through advice and guidance, capacity building, fundraising and raising awareness of TEU outside of South Sudan.
Once again, huge steps forward have been taken this year under Vice Chancellor Dr Eeva John, who was appointed in 2023, and her senior leadership team, along with the steadfast support of TEU’s Chancellor, Archbishop Justin Badi. From completing the fence in Rokon – the first critical step to developing a new campus there – to getting an accredited Bachelor programme in Theology, to strengthened relationships with TEU campuses, to new extra-curricular courses being taught and innovations in engaging students, we in ECSSSUP are continually in awe of the dedication and progress of TEU’s team.
Now more than ever, this university is critical for peace and development of this fragile new nation; but perhaps even more than that, it is bringing life and hope to individuals, real people who have their own ambitions and dreams. From staff members like Vicky, TEU’s Finance Director, and Bush, TEU’s Librarian, who live apart from their young families and work while studying to give their expertise because they believe in the power of education, to students who have moved far from home and are the first in their villages to study at this level.
When we hear their stories, as you will too as you read this report, we know that together, we must do all we can to support TEU’s mission of a better tomorrow, today. I thank all of you for your ongoing interest and commitment in this work.
Above all, we can only express our admiration
and gratitude to TEU’s staff, the Chancellor, and members of the TEU Governing Council for their determination and the sacrifices they make to keep the vision of quality higher education in South Sudan alive, and to make this dream a reality.
Hanna John – Chair On behalf of ECSSSUP Trustees
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A SNAPSHOT OF THE EPISCOPAL UNIVERSITY IN SOUTH SUDAN
Vision: A vibrant multi-campus university
Mission: To develop students holistically for professional leadership and service.
Established in 2015, TEU brings together existing higher education colleges under the same curriculums, accreditation, vision, mission, objectives, and values.
By working together, the colleges can collaborate with resourcing, expertise, sharing curricula and
forming strong staff and student connections across South Sudan.
2024 in numbers:
Percetage of total TEU income from …
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Student Rent from TEU
Partners fees properties
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ECSSSUP is the UK based charity supporting TEU in its development.
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MAIN ACTIVITIES AND ACHIEVEMENTS - TEU
Teaching & Learning at the heart of the university
Naturally, teaching and learning remained at the heart of TEU this year. Alongside diploma programmes in a range of subjects such as Business Administration & Management and Education, offered across TEU’s campuses, in May the South Sudan Ministry of Higher Education, Science and Technology granted TEU approval to offer a BA in Theology rather than the previously accredited Diploma programme. This means that two accredited Bachelor’s degrees are being offered by TEU - in Law and Theology.
This year also saw new initiatives in partnership with locally based aid organisations. Windle Trust seconded two English language lecturers to teach English language and study skills to TEU’s law and theology students at the Juba campus; many students struggle with the level of English required at higher education level, despite graduating with good grades from secondary school, so this programme is particularly important.
The police arm of the UN Mission in South Sudan (UNMISS)has been training 20 selected students on human rights, sexual
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Students enjoying induction at the
start of the semester.
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and gender-based violence, conflict related violence, gender equality and gender mainstreaming. The students will complete this extra-curricular course in June 2025 and will be awarded a certificate; all have given very positive feedback about this course.
In response to an all-staff workshop, staff/student “Fellowship Groups” were also set up this year to encourage mutual pastoral care and spiritual formation. In addition a Holy Week Retreat was held for the whole TEU community on the Juba Campus - there were no classes but a time of prayer, reflection and worship each day. This new tradition was seen as an important part of TEU’s distinctiveness as a Christian university. And finally, a new exercise class now runs twice a week for staff and students to keep fit and stay healthy!
Ensuring strong leadership and engaged staff
Wit the appointment of Dr Eeva John as Vice Chancellor last year, some reorganisation was done in 2024 to ensure that appropriate structures and leadership roles were in place. The new senior team is now made up of the VC and three Deputy VCs for Academic Affairs & Church
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Relations, Multi-Campus Affairs, and Administration & Public Relations. A new Dean of the Bishop Gwynne School of Theology was appointed, as well as new Directors of Operations, Projects, and a Resident Engineer – critical roles to oversee the various construction projects at TEU.
New contracts were put in place for all staff alongside increased salaries, thanks to funding from the Relay Trust, helping to bring salary levels more in line with economic climate albeit still far lower than NGOs in the country.
Further all staff meetings and workshops were held with great positive feedback from those involved – from guards and cooks to DVCs, finance and operations teams. These meetings focused on developing more efficient ways of working, agreeing important habits and behaviours fitting for a Christian university aiming to offer the highest standards, agreeing and developing the Staff Handbook, and developing and reviewing key policies.
Strengthening relationships with TEU Campuses
June saw a meeting held between the Senior TEU team and Principals from St John’s College Wau, Chaima Christian Institute Maridi and Kajo-Keji Christian College. In-person meetings like this are expensive for TEU but critical to strengthening relationships with the campus leadership and maintaining commitment to their individual development and partnership with TEU. Together, this team agreed to work towards a shared Academic Framework for validated programmes in Business Studies, Theology and Education. The group clarified policies around student admissions and discussed the Memorandum of Understanding between TEU and the colleges; in fact, the colleges expressed the desire to be “campuses” and not “Affiliated Institutions” – which were seen as retaining more independence. This reflects a positive step in colleges wanting to be part of the larger TEU institution and overseen by TEU central administration.
Meetings were also held with Yei Teacher Training College and Bishop Allison Theological College, both of which agreed to become campus colleges under TEU. Making this a reality will be a focus for 2025.
The attendees of the meeting between ~~TEU & College Leaders.~~
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Progressing construction projects
2024 was an exciting year for construction projects at TEU. Following generous funding from the Community of St Denys via ECSSSUP in 2023 to build a fence and entrance gate in Rokon – the critical first step of developing a new campus on the site – TEU received 29 submissions to an Invitation for Bids and, with a panel involving project and engineering experts of TEU and Engineering Ministries
International (EMI), four construction companies were shortlisted and local firm Canaan Construction Company offered the contract.
The fence was completed in Q3 and included a solar-powered pump and water storage tank as well as the fence and entrance gate. The funding even allowed for a new vehicle tor TEU to enable regular monitoring visits. To commemorate the completion of the fence, a dedication ceremony was held on 14[th] September with dignitaries from local, regional and national government, representatives from NGOs, businesses, other colleges and universities, ECSS and hundreds of people from the Rokon community. TEU Chancellor Archbishop Justin Badi dedicated the gate and fence and blessed the Foundation stone for the first building that will be built when funds are found. Ron Hart attended on behalf of ECSSSUP and the St Denys Community. Overall, the partnership with both EMI and Canaan Construction Company has been overwhelmingly positive and we hope they will continue.
It was not just Rokon that saw development this year; Juba Campus desperately needs expansion: two new classrooms are needed to accommodate all the classes in 2025. Plans were drawn up by TEU and EMI but unfortunately, funding fell through at the last minute. It is vital that the classrooms are built by mid-2025 so finding funds will be a priority. In the short-term alternative plans to renovate existing buildings have been developed which are lower cost, although still require funding, and will not interfere with the longer-term plans for the campus.
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Plans are in place for a basic health clinic, landscaping work and the creation of a sports and activity area for recreational purposes for students – part of TEU’s vision for holistic education with opportunities for extra-curricular activities.
Despite the disappointing halt to progress, improvements were made across the campus including repairing the library roof, installation and repair of solar panels, clearing up the library to give more space, provision of seating outside for students and a greener campus, cheaper and better internet provision, better sanitary facilities, new residential spaces and fans – important given the heat! Much of this was due to generous funding from the Bishop Holtam Fund.
Ongoing commitment to financial self-sustainability
Being financially self-sustaining has always been part of TEU’s ambitions, with income from student fees, rental properties and investments, as well as a range of entrepreneurial projects that will benefit staff, students and the wider
community such as a health clinic, agricultural work, and using the university space as a venue for retreats and conferences. This year, student fees were raised for all students in Juba to be more in line with other universities.
Additionally, the Legal Committee which was established in 2023 has been hard at work on contracts with tenants on TEU-owned properties. Not only have they been chasing payments of arrears but reviewing and updating the agreements to increase historically low prices. This complex work has been painstakingly slow and challenging, but it is hoped will come to fruition in 2025.
Finally, Augustine, one of TEU's staff members, Sinai Farm – with seedlings provided some of the ten acres of farmland he and his planted in the heat of the sun. family own just outside Juba to benefit TEU. Along with Barnabas, Student President, he put together a business case for a project to use that land to grow food for students. Having fresh fruit and vegetables is important as students increasingly get ill due to poor diet. 30 students signed up to help and, with some fundraising support from ECSSSUP, they planted out 20,000 seedlings on “Farm Sinai” which can be harvested to provide fresh food for staff and students on Juba campus, as well as selling at the market for funds.
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Becoming digitally connected
TEU developed their new website this year – a project that has been a long time coming! You can view it here: www.teu.edu.ss. This also enables prospective students to download a form as part of their application. All staff now also have official .edu.ss email addresses, enabling better communication between staff members and a more professional identity.
This year is the first year that all students were registered digitally, enabling a central database to track and store | \ N q student data. This is thanks to TEU’s Librarian, Bush, who has worked hard this year not only to keep the library in excellent condition but also on other projects that benefit the university. This is also the first year whereby students must write their assessments digitally rather than by hand.
Bush, TEU’s Librarian who lives apart from his family to work at TEU
Ensuring good governance
Following the inaugural Governing Council meetings in 2023, two in-person Governing Councils were held in March and November of 2024. The Council reviewed TEU’s 2023 report, agreed the updated management and governance structures, reviewed the MoU for affiliated institutions (now called campuses), approved the 2024 budget and reviewed and contributed to the 2024 strategy and plan – including agreeing to focus on developing Schools of Business Studies, Agriculture, Education and Health Sciences as a priority. They also agreed in future to meet virtually once a year and in-person once a year to reduce costs whilst ensure sustained oversight.
The Governing Council outside the university chapel
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MAIN ACTIVITIES AND ACHIEVEMENTS - ECSSSUP
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 development of the university.
2024 saw the continuation of a commitment to support the team through governance, capacity building, awareness raising, fundraising and partnerships.
Governance
The trustees of ECSSSUP have continued to advise, support and monitor the progress of the university during 2024, using its trustees, advisors, funders and new partners, who together bring expertise across higher education, fundraising, and strategic development.
Trustees met six times in 2024, once in person at the start of the year to agree the charity’s priorities and ensure alignment with TEU’s strategic plan. Ron Hart, who remained a committed volunteer over the past year, including taking on a role of oversight for the funding from the Community of St Denys and the Rokon project, was re-appointed Trustee on 30[th] September. ECSSSUP Advisors continued to step in to provide support and advice aligned to their area of interest and expertise and received quarterly updates from ECSSSUP & TEU. The practice of sharing quarterly reports between TEU and ECSSSUP continued, to promote transparency and accountability – and to enable streamlined reporting requirements with other partners.
A key role for ECSSSUP continues to be the management and transfer of funds from ECSSSUP to TEU – no mean feat as these transactions have been more tightly governed and regulated than ever by banks. However, this is an important role of the charity, and has enabled us to ensure robust oversight of the Rokon project and provision of funds from partners to TEU, including Community of St Denys, Salisbury Diocese and St Augustine’s Foundation.
Hanna had the privilege of attending the Governing Council Meetings on behalf of ECSSSUP in March and November, and was once again so encouraged to see the progress made by TEU, gain clarity on TEU’s strategy, and continue to build relationships with staff and other overseas partners.
Naturally, there was the continuing challenge of the limited capacity of ECSSSUP Trustees to take on the required active roles of a small charity with no employed staff.
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Capacity building
As always, it is a privilege to visit TEU’s team in South Sudan and spend time with them to better understand their goals and experience a small part of the challenging environment within which they have made incredible progress. ECSSSUP’s Treasurer, Wendy Fry, spent some time in Juba working with the finance team to ensure good process and systematisation of finances, as well as ensuring QuickBooks is working efficiently.
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Hanna with some of TEU’s
operational staff team in Juba
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ECSSSUP’s Chair, Hanna John, ran several staff workshops during her two visits, focusing on how to create more effective ways of working, organisation and planning, and developing
“good” partnerships. ECSSSUP remains steadfastly committed to the vision and mission of TEU, and part of the work she did sought to support the team in making good decisions about which partners to work with those who share in and are committed in the long-term to helping TEU achieve their vision and mission – without underlying alternative agendas.
Awareness raising and publicity
To celebrate its 10[th] year of being a registered charity, ECSSSUP planned to hold an anniversary event at Lambeth Palace with the intention of fundraising for TEU and expanding its network of possible partners and donors. Unfortunately, due to the lack of capacity of trustees and the resignation of ECSSSUP’s patron, Caroline Welby, this was postponed for 2025.
ECSSSUP completed an update to its own website – you can see it here:
https://www.ecsssup.org/ Feedback has been positive and it is hoped that it more clearly lays out the relationship between TEU and ECSSSUP, as well as inspiring those who see it to play a role in supporting the vision.
ECSSSUP sent out five newsletters to its network of supporters, with an average open rate of 68%, an increase from 2023.
Fundraising
Individual / regular giving remained a challenge and ECSSSUP continued to see a downward trend in individual giving throughout the year. This created an ongoing challenge against ECSSSUP’s commitment to support operational and running costs in a meaningful way and the committed quarterly funds had to be reduced in Q2. ECSSSUP also made applications to the Archbishop of Canterbury’s Charitable Foundation and Trinity Wall Street’s Mission Real Estate Development fund – both were sadly unsuccessful. This reflects the competitive funding
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landscape in the UK/US, higher education not being a priority for funders, and ECSSSUP’s fairly small network of individuals and churches. Individual giving, expanding networks and a focused list of institutional funding to apply for will be a focus for ECSSSUP in 2025.
However, ECSSSUP did bring in a new US-based volunteer to work with long-standing partner to TEU, AFRECS, with a specific remit to make an application to and, if successful, manage the relationship, with USAID America Schools and Hospitals Abroad fund. This would have been a significant fund to tap into and the intention was to focus on capital projects – both education and medical facilities – which can be difficult to find funding for. ECSSSUP was hopeful about this and truly grateful to AFRECS for their continued commitment, and for our new volunteer, but unfortunately USAID was closed in 2025 with no funding available. ECSSSUP will continue to work with stakeholders to identify sources of funding from the US.
ECSSSUP did successfully raise small amounts of funding for seeds and equipment for Sinai Farm, as well as for TEU’s Librarian, Bush, to complete his Masters in Librarianship and Information Science, which will be of huge benefit to TEU.
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The reason ECSSSUP exists; to see students
graduating and ready to serve their nation!
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Structure, Governance and Management
Constitution
The charity was registered as a Charitable Incorporated Organisation (CIO) on 5[th] June 2014. The charity is governed by its Constitution (dated 5 June 2014, amended 25 January 2021) 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.
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 15.
Prospective trustees are identified through existing networks and expressions of interest. Prospective trustees meet informally with the chair of trustees and, if appropriate, are asked to submit a CV that is made available to all trustees. A quorum of trustees conducts an interview with the individual, following which, a recommendation to appoint or not appoint the individual as a trustee is made at a full meeting of the trustees and a vote is taken. Trustees are appointed if the majority vote in favour. Up to now, all appointments have been unanimously agreed.
The charity also has a group of Advisors to assist the trustees in providing the expertise necessary to support the work of TEU. There are currently seven Advisors.
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.
Public benefit
The trustees have complied with their duty 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.
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Financial review
ECSSSUP received a grant of £810,000 from the Community of St. Denys in 2023, to build a fence and main entrance gate at the Rokon site. The project is now successfully completed, though the retention is due a year after completion in 2025.
ECSSSUP remains committed to ensuring all donations received go directly to TEU despite being classified as a large charity and is run entirely by volunteers.
The net deficit (2023 surplus) at the year-end was £723,331 (2023 £793,589). Income of a restricted nature of £10,585 (2023 £810,795) was received during the year. The total reserves at the end of the year stood at £90,300 (2023 £813,631), of which £71,888 (2023 £787,510) was of a restricted nature.
Reserves policy
Reserves stood at £90,300 at 31[st] December 2024, of which £71,888 was restricted. All of the £71,888 restricted fund is for the Rokon Fence project, to pay the retention and some minor tidy up costs. Unrestricted funds are held to meet the quarterly grant commitment to The Episcopal University The charity has minimal overheads to cover on an ongoing basis. The Trustees plan to hold minimal reserves, but to pass on all donations received to TEU on a timely basis.
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. Regarding 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 ethos of the charity. The purposes for which the donations are given are agreed with TEU.
In the event of the work in South Sudan having to cease, the trustees will review the situation and act in accordance with the circumstances.
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Trustees’ responsibilities
The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales 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 and of the income and expenditure of the charity for that period. In preparing these 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 Charities SORP;
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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 operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and 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 trust deed/constitution. 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.
Approved by the Board of Trustees and signed on its behalf by:
Hanna Tohn Weudly Fry …………………………………… …………………………….
H.R John Wendy E Fry Chair of Trustees Treasurer | Trustee Jun 10 2025 Date: ……………………………………………………
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CHARITY INFORMATION
Address 15 Gibson Close Waterbeach Cambridge CB25 9HY Charity Registration 1157335 Number Trustees Hanna R John (Chair) Suzan Voga-Duffee Wendy E Fry (Treasurer) Ellen F Davis Stephen R Dinsmore Ronald G Hart (appointed 30 September 2024) Advisory Board John V Wood Kay Hunter-Johnston Stephen Spencer Alex Simm Nicholas Ramsden Christopher Rider Onyaglanu Idoko Patron Caroline Welby (resigned 6 January 2025) Correspondent Dr Eeva-Maria M John Bankers CAF Kingdom Bank 25 Kings Hill Avenue Media House Kings Hill Padge Road West Malling Beeston Kent M Nottingham NG9 2RS
Independent Examiner
Joshua Kingston BSc., ACA Burton Sweet Limited 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR
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INDEPENDENT EXAMINER’S REPORT
Independent examiner’s report to the trustees of Episcopal Churches of South Sudan & Sudan University Partnership
I report to the trustees on my examination of the accounts of Episcopal Churches of South Sudan & Sudan University Partnership (the Charity) for the year ended 31[st] December 2024.
Responsibilities and basis of report
As the charity trustees of the Charity 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 Charity’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.
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:
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accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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.
Joshua Kingston, BsC, ACA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR
Jun 10 2025
Date: …………………………
STATEMENT OF FINANCIAL ACTIVITIES
Year Ended 31 December 2024
| Note Income from: Investments – Bank interest Donations and grants 2 Total Expenditure on: Charitable activities 3 Total Net income/(expenditure) and net movement in funds 6 Reconciliation of funds Total funds brought forward 12 Total funds carried forward 12 |
Unrestricted Restricted Total Total Funds Funds Funds Funds 2024 2024 2024 2023 £ £ £ £ 11,110 - 11,110 7,955 43,664 10,585 54,249 868,228 54,774 10,585 65,359 876,183 62,483 726,207 788,690 82,594 62,483 726,207 788,690 82,594 (7,709) (715,622) (723,331) 793,589 26,121 787,510 813,631 20,042 18,412 71,888 90,300 813,631 |
|---|---|
The note on pages 20 to 24 form part of these financial statements. See note 7 for fund accounting comparative figures.
BALANCE SHEET
As at 31 December 2024
| Note | 2024 | 2023 | |
|---|---|---|---|
| £ | £ | ||
| Current Assets | |||
| Cash at bank and on deposit | 88,531 | 812,233 | |
| Debtors | 10 | 3,108 | 2,574 |
| 91,639 | 814,807 | ||
| Creditors: amounts falling due within one year |
11 | (1,339) | (1,176) |
| Net assets | 90,300 | 813,631 | |
| The funds of the charity | |||
| Restricted funds | 12 | 71,888 | 787,510 |
| Unrestricted funds | 12 | 18,412 | 26,121 |
| Total charity funds | 90,300 | 813,631 |
Approved by the Board of Trustees and signed on its behalf by:
Hanna John
…………………………………… ………………………………………. H.R. John Wendy E Fry Chair of trustees Treasurer | Trustee
Jun 10 2025
Date: ……………………………………
The note on pages 20 to 24 form part of these financial statements. See note 7 for fund accounting comparative figures.
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NOTES TO THE FINANCIAL STATEMENTS
Year Ended 31 December 2024
1. Accounting Policies
Basis of preparation
The financial statements have been prepared in accordance with the historical cost convention (except where otherwise stated in the accounting policy note) and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and the Charities Act 2011.
The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following 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) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Income
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Income from donations is included in income when these are receivable, except as follows: i. When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods;
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ii. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.
Investment income is included on a receivable basis.
Expenditure
Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered.
Raising funds
Raising funds expenditure include those costs incurred in seeking voluntary contributions, costs of goods sold and other costs which include the costs of running and participating in fundraising events and collections and cost of goods purchased for resale.
Charitable Activities
Grants awarded are allocated to charitable activities.
Grants awarded are treated as expenditure and a liability in the accounts as soon as they become legal or constructive obligations. In the case of multi-year grant awards, the funding for all years is immediately recognised unless there are conditions which need to be met by the recipient to enable the release of subsequent years’ funding.
Governance costs
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. Governance costs are included within support costs.
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NOTES TO THE FINANCIAL STATEMENTS
Year Ended 31 December 2024
1. Accounting Policies (continued)
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any discounts due.
Cash and cash equivalents
Cash at bank and in hand includes cash and short term highly liquid investments with short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.
Funds
Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees.
Restricted funds can 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.
Designated funds form part of unrestricted funds and have been identified as being for particular purposes by the Trustees. They are not restricted and can be transferred to general funds at any time at the discretion of the Trustees.
Further explanation of the nature and purpose of each fund is included in notes of the financial statements.
2. Income from: Donations and grants
| Donations from: Individuals Churches Trusts Grants Gift aid recovered |
Unrestricted Restricted Total funds Total funds Funds Funds 2024 2023 £ £ £ £ 26,626 540 27,166 36,087 10,906 6,666 17,572 12,453 1,500 473 1,973 1,220 - 2,906 2,906 810,795 4,632 - 4,632 7,673 |
|---|---|
| 43,664 10,585 54,249 868,228 |
Income from donations and grants in the prior year was unrestricted, except for £810,795 grants.
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NOTES TO THE FINANCIAL STATEMENTS
Year Ended 31 December 2024
2. Income from: Donations and grants (continued)
ECSSSUP has not received any funds from government contracts.
ECSSSUP received £790 from outside the UK.
3. Expenditure on: Charitable Activities
| Unrestricted | Restricted | Total funds | Total funds | |
|---|---|---|---|---|
| Funds | Funds | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Grants made (note 4) | 56,110 | 726,089 | 782,199 | 78,559 |
| Travel and subsistence | 2,127 | - | 2,127 | 2,260 |
| Printing | - | - | - | 263 |
| Website | 1,200 | - | 1,200 | |
| Bank and other charges | 1,786 | 118 | 1,904 | 216 |
| Governance costs (note 5) | 1,260 | - | 1,260 | 1,296 |
| 62,483 | 726,207 | 788,690 | 82,594 |
Expenditure on charitable activities in the prior year was restricted £28,485, and unrestricted £54,109.
ECSSSUP did not transfer money other than by using the regulated banking system.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries in South Sudan. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
ECSSSUP works closely with its beneficiary organisation in South Sudan, The Episcopal University. ECSSSUP trustees are satisfied that our risk management policy and procedures adequately cover the activities for which funds are transferred. Trustees make regular visits to South Sudan and ECSSSUP has written agreements with The Episcopal University, especially for the expenditure of restricted funds from grants.
4. Analysis of grants
The total grants awarded to institutions during the year was as follows:
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| Funds | Funds | funds | funds | |
| 2024 | 2023 | |||
| £ | £ | £ | £ | |
| The Episcopal University (South Sudan) | 50,514 | 724,434 | 774,948 | 76,791 |
| Expenses paid on behalf of TEU | 5,596 | 1,655 | 7,251 | 1,768 |
| 56,110 | 726,089 | 782,199 | 78,559 |
Total grants awarded to institutions in the prior year was £26,675 and unrestricted £51,884.
21
NOTES TO THE FINANCIAL STATEMENTS
Year Ended 31 December 2024
5. Governance costs
| Independent examiner’s fee QuickBooks consultant . Net income / (expenditure) for the year Is stated after charging: Independent examiners fee |
2024 2023 £ £ 1,260 - 1,176 120 1,260 1,296 2024 2023 £ £ 1,260 1,176 |
|
|---|---|---|
6. Net income / (expenditure) for the year Is stated after charging:
No Trustees have been reimbursed for their out of pocket travel expenses (2023: £nil). No Trustee received any remuneration during the year.
7. Statement of Financial Activities comparative figures
| Income from: Investments – bank interest Donations and grants Total Expenditure on: Charitable activities Total Net income/ (expenditure) and net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted Restricted Total funds Funds Funds 2023 £ 7,955 £ - £ 7,955 57,433 810,795 868,228 |
|---|---|
| 65,388 810,795 876,183 |
|
| 54,109 28,485 82,594 |
|
| 54,109 28,485 82,594 |
|
| 11,279 782,310 793,589 14,842 5,200 20,042 |
|
| 26,121 787,510 813,631 |
8. Employees
The charity has no employees.
22
NOTES TO THE FINANCIAL STATEMENTS
Year Ended 31 December 2024
9. Taxation
The CIO is a registered charity and is, therefore, exempt from corporation tax.
10.Debtors
| Gift aid recoverable 1. Creditors Accruals 2. Movement in funds Restricted funds St Augustine Foundation Community of St. Denys Other Unrestricted funds General funds Total funds |
At 1 Jan 2024 Income £ £ 3,465 783,250 795 - - 10,585 |
Total Total 2024 2023 £ £ 3,108 2,574 3,108 2,574 Total Total 2024 2023 £ £ 1,339 1,176 |
|
|---|---|---|---|
| 1,339 1,176 |
|||
| 787,510 10,585 |
|||
| 26,121 54,774 |
|||
| 813,631 65,359 |
11.Creditors
12.Movement in funds
23
NOTES TO THE FINANCIAL STATEMENTS
Year Ended 31 December 2024
12. Movement in funds (continued)
| Restricted funds St Augustine Foundation Community of St. Denys Other Unrestricted funds General funds Total funds |
At 1 Jan At 31 Dec 2023 Income Expenditure 2023 £ £ £ £ 5,200 - - - 810,000 795 1,735 26,750 - 3,465 783,250 795 |
|---|---|
| 5,200 810,795 28,485 787,510 |
|
| 14,842 65,388 54,109 26,121 |
|
| 20,042 876,183 82,594 813,631 |
St Augustine Foundation
This fund represents a donation from St Augustine Foundation specifically for theological training at The Episcopal University.
Community of St. Denys
This fund represents a grant from the Community of St. Denys for the construction of a fence for the new university site at Rokon.
Other
This includes donations for scholarships, a donation for solar panels, and donations for the Sinai farm project.
13.Related Party Transactions
There are no related party transactions.
24
Thank you for your interest in The Episcopal University
A better tomorrow begins today!
ECSSSUP ANNUAL REPORT 2024