IECSSSUP
Working shoulder-to-shoulder with
The Episcopal University in South Sudan
2025 Annual Report
## **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 ......................................................... 8 CHARITY INFORMATION .................................................................................................. 13 INDEPENDENT EXAMINER’S REPORT .............................................................................. 14 STATEMENT OF FINANCIAL ACTIVITIES ...............................................................................15 BALANCE SHEET .......................................................................................................................16 NOTES TO THE FINANCIAL STATEMENTS ...........................................................................17
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## **INTRODUCTION** ~~OO~~
**HELLO!** Thank you for reading the Annual Report from the Episcopal Churches of South Sudan and Sudan University Partnership (ECSSSUP).
2025 has been another year of resilience, strategic focus and deepened partnership for ECSSSUP and The Episcopal University (TEU). Building on the foundations laid in 2024 and the previous decade of partnership, we continued to strengthen our relationship with TEU, with a firm focus on fundraising, good governance, capacity building and, most importantly, attempting to walk shoulder-to-shoulder with TEU’s team.
ECSSSUP has continued to navigate significant challenges, including a constrained funding landscape and the ongoing limited capacity of our trustee-only structure. Yet we continued to raise institutional and individual funds, broaden our partnerships with UK churches and international supporters, and ensure robust governance of restricted grants.
2025 brought significant developments for TEU too. This was a year of meaningful academic progress, infrastructure growth, strengthened partnerships, and innovative remote learning, despite a difficult financial and operational environment. TEU’s commitment to quality education, community life and institutional transparency continues to earn the trust of international partners and donors.
At the same time, TEU’s financial pressures have intensified, with salary reductions for staff and difficult decisions ahead as staff contracts come up for renewal in early 2026. These realities reinforced ECSSSUP’s commitment to pursuing funding for scholarships, operational administration and targeted capacity-building initiatives.
We were encouraged by increased stewardship giving – over £10,000 in donations – and our strengthened relationships with deaneries such as Salisbury and Alderbury, who have committed to supporting TEU. We have also built links re AA os ONS with new partners and donors, such as the International Law Book Facility and the Laing Family Trusts. ay LS ¥ Ages} ia or ope
As ever, the trustees of ECSSSUP are filled with admiration for the work of all TEU’s staff – from the senior leadership team to the cooks, admin staff, guards and cleaners, who dedicate their energy to building this university.
And we are so grateful to you, our supporters, for your continued belief in the transformational power of higher education for South Sudan. You also walk shoulder-to-shoulder with TEU.
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.
## **ECSSSUP is the UK based charity supporting TEU in its development.**
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Juba Campus
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## **MAIN ACTIVITIES AND ACHIEVEMENTS - TEU**
## **Academic Progress & Innovations in Teaching & Learning**
Provision of high-quality education remains central to TEU’s mission, and 2025 saw continued academic progress. Law and Theology students successfully completed the 2024/2025 academic year, with final examinations held in June 2025. Teaching for the 2025/2026 academic year begin in September, although first-year admissions were postponed to January 2026 due to delays in national secondary school certificates. Nonetheless, TEU plans an intensive “catchup” programme to enable these new students to progress in time.
Following the success of partial remote teaching in 2024, TEU delivered a third-year Theology course (“Hermeneutics, Exegesis and Preaching”) almost entirely online, taught by a team of distinguished scholars from the UK, USA, and DRC. This demonstrates TEU’s growing global academic networks. The course received excellent feedback, and the improved internet connectivity will enable further courses like this to be taught, opening up expanded learning possibilities to students.
A week-long pedagogy workshop for all academic staff was facilitated by Revd Dr Nigel Rooms, a former CMS Partner – alongside Dr Eeva John, TEU’s Vice Chancellor. It was well attended by staff and received widespread positive feedback.
TEU staff were also offered English language and IT support and training by Windle Trust and TEU’s IT officer. There is a continued need for staff to build their capacity in both these critical areas. Thanks to the Windle Trust’s partnership, the second Foundation Course, “English for Academic Purposes” was also taught to second year theology and law students.
The new Business Studies curriculum was completed and submitted to the Ministry of Higher Education in August 2025, although final approval is still pending due to the high government
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review fee. Work on revising the Theology and Law currciulums was done this year, aiming for submission ahead of the 2026/2027 academic year.
A number of senior staff, including the Dean of Theology and the Director of Finance completed further studies (PhD and MBA), significant achievements for TEU’s academic and administrative leadership. The Principal of Saint John’s College, Wau, also completed his PhD in Business Administration. All three were funded through generous bursaries provided by Local Leaders International (Australia).
The International Law Book Facility also donated boxes of much needed law books, contirbuting significantly to the expansion and upkeep of the library.
## **Community Life**
Community Workshops continued to take place weekly, and students and staff have been encouraged to participate in “Growth Groups” each week – topics included Christianity and Culture, polygamy, dowries, forced and premature marriage, and Bible Studies.
Occasionally TEU ran Open Forums on Fridays where staff and students arranged programmes such as debate, information sharing, public lectures, or times of prayer.
A week-long course in Christian Counselling, focusing on substance abuse and addiction, took place in August 2025, fully funded and run by Novo Communities. The course was very well attended and may be the beginning of a longer relationship with TEU.
## **Scholarships and bursaries**
Scholarships and bursaries for students increased this year, thanks to relationships and funding from a range of partners, including:
- AFRECS (bursaries for law students)
- Anglican Aid (bursaries for Theology students)
- Local Leaders International (supporting doctorate studies of three staff members)
- Samaritans Purse (bursaries for theology students)
A huge thank you to these partners for enabling more students to purse their dreams of higher education.
## **Campus Development & Infrastructure**
The Rokon Fence Project, funded by The Community of St Denys, was officially completed and guards and soldiers hired to care for the campus. Transforming the Rokon site into a productive agricultural hub that will provide more nutritious food for staff and students in Juba, as well as
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become a source of funding and livelihoods, made strong progress this year, in part helped by remaining funds from the Community of St Denys. The team are also submitting funding proposals to progress this further.
Three new classrooms and two School of Law offices were created from existing buildings, further improving TEU’s teaching environment and professional identity – as well as being critical to meeting student numbers. Landscaping works and general improvements to the campus were also undertaken, important to ensuring the aesthetic appeal of the learning environment and being a way of attracting new students to study at TEU. A successful Lem application from the Laing Family Trusts via ~ __ ECSSSUP also enabled the construction of a gatehouse and fence for the TEU campus.
TEU also transitioned from a costly local internet provider to Starlink reducing monthly costs dramatically and providing better connectivity for online teaching.
Through support from international partners, including Co-Workers (a German-based organisation), Local Leaders International, and Hymns Ancient & Modern, screens arrived for student use and teaching for not just the Juba campus but all other campuses, alongside funding for solar-powered WIFI. This helped strengthen the relationship between the Bishop Gwynne Campus in Juba and the other campuses.
**Distribution of laptops to the colleges via van!**
## **Good Governance**
The Governing Council met in person with an online option in May 2025 and again virtually only in November 2025. Key governance documents were reviewed and approved, including the Charter and Statutes, and new finance, procurement, and HR policies.
## **Financial challenges & ongoing commitment to 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.
The land and properties that TEU owns have started generating income, with new investors identified and contracts negotiated. This is a key part of the strategy to build financial sustainability and is a very promising area in the medium and long term. However, there have
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been challenges in pursuing claims at courts and chasing unpaid arrears with a number of tenants. TEU’s legal team continue to pursue these.
Unfortunately, due to funding constraints, staff salaries had to be cut significantly in the second half of 2025. Staff contracts are due for renewal in April 2026, and the university will have to make the difficult decision to let some staff go in order to balance the budget. This has been very challenging for staff, and yet their continued dedication and commitment to their work is nothing but admirable.
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**----- Start of picture text -----**
Students in a classroom on the Juba campus with new desk-chairs.
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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.
2025 saw the continuation of a commitment to support the team through **governance, fundraising and partnerships and awareness raising.**
## **Governance**
The trustees of ECSSSUP have continued to advise, support, and monitor the progress of the university during 2025, using its trustees, advisors, funders, and new partners, who together bring expertise across higher education, fundraising, and strategic development.
2025 governance activities demonstrated ECSSSUP’s commitment to transparency (with funders and with TEU), stewardship and strategic alignment:
- Trustees met once each quarter in 2025 via Zoom, focusing trustee meetings on financial oversight and governance of funds and transfers, applications to new funders, building or strengthening partnerships and awareness raising
- 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
- Trustees supported fundraising activities by developing and monitoring a funding pipeline, making applications for funds in alignment with TEU’s strategic priorities and in partnership with TEU’s team
- Review and update of key policies, in line with the Charity Commission’s good governance guidelines
ECSSSUP continued to manage and transfer funds – from both ECSSSUP and other partners and funders – to TEU. This continues to be an important role of the charity and has enabled us to ensure robust oversight of provision of funds from partners to TEU, including Community of St Denys, Salisbury and Alderbury Deaneries, Co-Workers, Laing Family Trusts, and Hymns Ancient & Modern.
Hanna had the privilege of attending TEU’s Governing Council Meeting (virtually) in May on behalf of ECSSSUP.
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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## **Fundraising and partnerships**
Individual and regular giving remained a challenge and ECSSSUP continued to see a downward trend in regular individual and church giving throughout the year. The UK/US funding landscape is very challenging and higher education – and South Sudan – is not a priority for many funders, especially given the wider political context of 2025. This created an ongoing challenge against ECSSSUP’s commitment to support operational and running costs in a meaningful way, although we were able to commit to sending funds to support operational costs on a quarterly basis.
However, fundraising did and will continue to be a core priority for ECSSSUP, and progress was made this year.
A successful application to the Laing Family Trusts resulted in a £20,000 grants for the development of Juba campus. Many much-needed law books were sent from The International Law Book Facility. Positive relationships with Salisbury Sudans Committee and Alderbury Deanery led to further financial commitments to TEU, for which the ECSSSUP Trustees are very grateful.
Further funds this year were raised for student scholarships, enabling more students to study who previously would not have been able to afford to do so, and covering key teaching and living costs. Many of these scholarships came from individual donors in the US, as well as a range of funders.
ECSSSUP sent out four newsletters to its network of supporters, occasionally with specific funding asks to support strategic projects TEU was undertaking.
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New law books received for the library, thanks to the
generosity of the International Law Book Facility.
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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 2015, 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 based on having specialist skills required by the charity or having local interest in universities, especially in Africa. There were no changes of trustees during the year.
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 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 2026.
ECSSSUP remains committed to ensuring all donations received go directly to TEU. The charity is run entirely by volunteers.
The net surplus (2024 deficit) at the year-end was £3,386 (2024 £723,331). Income of a restricted nature of £64,850 (2024 £10,585) was received during the year. The total reserves at the end of the year stood at £93,687 (2024 £90,300), of which £64,141 (2024 £71,888) was of a restricted nature.
## **Reserves policy**
Reserves stood at £93,687 at 31[st] December 2025, of which £64,141 was restricted. All the £64,141 restricted fund is for the Rokon Fence project, to pay the retention early 2026, and some minor tidy up costs.
Unrestricted funds are held to meet the commitment to The Episcopal University of a £48,000 budgeted in 2026 (2025: £30,000) annual grant, paid in quarterly instalments for salaries and running costs. The trustees have agreed it would be desirable to have an unrestricted reserve balance that covers a quarterly instalment of £12,000. At the end of 2025 unrestricted reserves were £29,547 due to significant receipts in the last quarter of 2025, resulting in the increased commitment in 2026 to TEU.
## **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 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 act in accordance with the circumstances.
## **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;
- observe the methods and principles in the Charities SORP;
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- 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 2022, the Charity (Accounts and Reports) Regulations 2024 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:
## _H. John_
……………………………
## _W. Fry_
…………………………….
H.R John Chair of trustees
Wendy E Fry Treasurer | Trustee
23/4/26
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||
||Eileen F Davis||
||Stephen R Dinsmore||
||Ronald G Hart||
|**Advisory Board**|John V Wood||
||Kay Hunter-Johnston||
||Stephen Spencer||
||Alex Simm||
||Nicholas Ramsden||
||Christopher Rider||
||Onyaglanu Idoko||
|**Patron**|||
|**Correspondent**|Dr Eeva-Maria M John||
|**Bankers**|CAF|Kingdom Bank|
||25 Kings Hill Avenue|Media House|
||Kings Hill|Padge Road|
||West Malling|Beeston|
||Kent ME19 4JQ|Nottingham NG9 2RS|
|**Independent Examiner**|John Arthur Inglis Jones||
||Chartered Global||
||Management Accountant||
||The Old Livery||
||28-30 Main Street||
||Felton||
||Morpath||
||Northumberland||
||NE65 9PN||
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INDEPENDENT EXAMINER'S REpoirr
Independent examinerfs report to the trustee5 of Episcopal Churches of South Sudan &
Sudan Unlver5ity Partnor5hip
I reportto the trustees on my examination of the accounts of Episcopal Churches of South Sudan
& Sudan Universty Partnership (the Charity) forthe year ended 31st December 2025.
Responsibilities and basis of report
As the charty trustees of the Charty you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 2011 {'the ACY).
I report in respect of my examination of the Charitls accounts carried out under section 145 of
the 2011 Act and in carrying out my examination I have followed all the applicable Directions
given bythe Charty Commission under section 145(5Xb) of the ACL
Independent examinerfs Statsment
I have completed my examination. I confimi that no material matters have come to my attention
in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Chartty as required by section 130 of
the Act: or
the accounts do not accord with those records: or
the accounts do not comply with the applicable requirements conceming the form and
content of accounts setout 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 art independentexamination.
I have no concerns and have come across no other matters in connertion 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.
n Arthur Inglis-Jones
Chartered Global Managernert Accountant
The Old Livery
28-30 Main Street
Felton
Morpath
Northumberland
NE65 9PN
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## **STATEMENT OF FINANCIAL ACTIVITIES**
Year Ended 31 December 2025
|**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**
**2025**
**2025**
**2025 **
**2024**
**£**
**£**
**£**
**£**
1,698
-
1,698
11,110
43,415
64,850
108,265
54,249
45,113
64,850
109,963
65,359
33,979
72,597
106,576
788,690
33,979
72,597
106,576
788,690
11,134
(7,747)
3,386
(723,331)
18,412
71,888
90,300
813,631
29,546
64,141
93,687
90,300|
|---|---|
**The note on pages 19 to 24 form part of these financial statements. See note 7 for fund accounting comparative figures.**
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## **BALANCE SHEET**
As at 31 December 2025
|**Note**
**Current Assets**
Cash at bank and on deposit
Debtors
10
Creditors: amounts falling due within
one year
11
**Net assets**
**The funds of the charity**
Restricted funds
12
Unrestricted funds
12
**Total charity funds**
|**2025**
**£**
91,906
2,341
94,247
(560)
93,687
64,141
29,546
93,687|**2024**
**£**
88,531
3,108|
|---|---|---|
|||91,639
(1,339)|
|||90,300|
|||71,888
18,492|
|||90,300|
Approved by the Board of Trustees and signed on its behalf by:
## _H. John_
## _W. Fry_
…………………………………… ………………………………………. H.R. John Wendy E Fry Chair of trustees Treasurer | Trustee
23/4/26
Date: ………………………………
**The note on pages 19 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 2025
## **1. Accounting Policies**
## _**Basis of preparation**_
The financial statements have been prepared 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 and UK Generally Accepted Practice as it applies from 1 January 2019.
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**_
- 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;
- 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.
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## **NOTES TO THE FINANCIAL STATEMENTS**
Year Ended 31 December 2025
## **1. Accounting Policies (continued)**
## _**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.
## _**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.
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## **NOTES TO THE FINANCIAL STATEMENTS**
Year Ended 31 December 2025
## **2. Income from: Donations and grants**
|**Donations from:**
Individuals
Churches
Trusts
Grants
Gift aid recovered|**Unrestricted**
**Restricted**
**Total**
**funds**
**Total**
**funds**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
30,529
2,480
33,009
27,166
8,169
-
8,169
17,572
1,500
-
1,500
1,973
-
62,370
62,370
2,906
3,217
-
3,217
4,632|
|---|---|
||43,415
64,850
108,265
54,249|
ECSSSUP has not received any funds from government contracts.
ECSSSUP received £59,183 from outside the UK.
## **3. Expenditure on: Charitable Activities**
|Grants made (note 4)
Travel and subsistence
Website
Bank and other charges
Governance costs (note 5)|**Unrestricted**
**Restricted**
**Total**
**funds**
**Total**
**funds**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
33,178
72,517
105,695
782,199
-
-
-
2,127
-
-
-
1,200
351
80
431
1,904
450
-
450
1,260|
|---|---|
||33,979
72,597
106,576
788,690|
Expenditure on charitable activities in the prior year was restricted £62,483, and unrestricted £726,207.
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.
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## **NOTES TO THE FINANCIAL STATEMENTS**
Year Ended 31 December 2025
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:
|The Episcopal University (South
Sudan)
Expenses paid on behalf of TEU|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**funds**
**Total funds**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
11,777
58,186
69,963
774,948
21,401
14,331
35,732
7,251|
|---|---|
||33,178
72,517
105,695
782,199|
## **5. Governance costs**
|Independent examiner’s fee
**6. Net income / (expenditure) for the year**
Is stated after charging:
Independent examiners fee|**2025**
**2024**
**£**
**£**
450
1,260|
|---|---|
||**2025**
**2024**
**£**
**£**
450 1,260|
No Trustees have been reimbursed for their out of pocket travel expenses (2024: £nil). No Trustee received any remuneration during the year
20
## **NOTES TO THE FINANCIAL STATEMENTS**
Year Ended 31 December 2025
## **7. Statement of Financial Activities comparative figures**
|**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**
**Funds**
**Funds**
**Funds**
**2024**
**2024**
**2024**
**£**
**£**
**£**
11,110
-
11,110
43,664
10,585
54,249|
|---|---|
||54,774
10,585
65,359|
||62,483
726,207
788,690|
||62,483
726,207
788,690|
||(7,709 )
(715,622 )
(723,331)
26,121
787,510
813,631|
||18,412
71,888
90,300|
## **8. Employees**
The charity has no employees.
21
## **NOTES TO THE FINANCIAL STATEMENTS**
Year Ended 31 December 2025
## **9. Taxation**
The CIO is a registered charity and is, therefore, exempt from corporation tax.
## **10.Debtors**
|**10. Debtors**||
|---|---|
|Gift aid recoverable
**11. Creditors**
Accruals
**12. Movement in funds**
**Restricted funds**
Community of St. Denys
Local leaders International
Co-workers
Other
**Unrestricted funds**
General funds
**Total funds**|**Total**
**Total**
**2025**
**2024**
**£**
**£**
**2,341**
**3,108**
**Total**
**Total**
**2025**
**2024**
**£**
**£**
**560**
**1,339**
**At 1 Jan**
**At 31 Dec**
**2025**
**Income**
**Expenditure**
**2025**
**£**
**£**
**£**
**£**
71,888
-
7,747
64,141
-
49,892
49,892
-
8,191
8,191
-
6,767
6,767
-|
||**71,888**
**64,850**
**72,597**
**64,141**|
||**18,412**
**45,113**
**33,979**
**29,546**|
|||
||**90,300**
**109,963**
**106,576**
**93,687**|
22
## **NOTES TO THE FINANCIAL STATEMENTS**
Year Ended 31 December 2025
## **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**
**2024**
**Income**
**Expenditure**
**2024**
**£**
**£**
**£**
**£**
3,465
783,250
795
-
-
10,585
3,465
711,362
11,380
-
71,888
-|
|---|---|
||**787,510**
**10,585**
**726,207**
**71,888**|
||**26,121**
**54,774**
**62,483**
**18,412**|
|||
||**813,631**
**65,359**
**788,690**
**90,300**|
.
## **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.
## **Local Leaders International**
This fund represents donations from Local Leaders International for scholarships and LOGS projects.
## **Co-workers**
This fund represents a donation for IT resources for students.
## **St Augustine Foundation**
This fund represents a donation for theological training at The Episcopal University
## **Other**
This includes donations for scholarships, a counselling course, and IT resources..
## **13.Related Party Transactions**
There are no related party transactions.
23