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2022-04-05-accounts

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST (also known as FACE)

(Registered Charity No: 1178592)

TRUSTEES’ REPORT AND

ACCOUNTS

5 APRIL 2022

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 5 APRIL 2022

REFERENCE AND ADMINISTRATION DETAILS

REGISTERED NAME Fellowship and Aid to the Christians of the East
TRADING NAME FACE
TRUSTEES John Fox (Chair of Trustees)
Revd. Pascal Boidin (retired 22ndFebruary 2022)
Ms Maureen Glackin (retired 30thOctober 2021)
Mr Martin Lupton
The Most Reverend Timothy Radcliffe (retired 14 April 2021)
Mr Christopher Sayer
Mr Anthony Speaight (retired 28thSeptember 2021
Mr Dominic Tayler
PRINCIPAL OFFICE FACE Charity
Judge Sykes Frixou
York House
23 Kingsway
London
WC2B 6YF
GOVERNING INSTRUMENT CIO constitution registered 31 May 2018, and amended by
resolution dated 12/07/2021, in accordance with Charity
Commission consent granted on 02/07/2021)
CHARITY REGISTRATION NUMBER 1178592
INDEPENDENT EXAMINER Olayinka Tomori ACA, DChA
Longmeade Consult Ltd
Regus House
Admirals Park
Victory Way
Dartford
BANKERS NatWest Bank
Strand
PO Box 414
38 Strand
London
WC2H 5JB
SOLICITORS Mr Timothy O’Callaghan (solicitor)
Judge Sykes Frixou
York House
23 Kingsway
London
WC2B 6YF

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

REPORT OF THE TRUSTEES (continued)

FOR THE YEAR ENDED 5 APRIL 2022

The trustees present their report and the accounts of the charity for the year ended 5th April 2022. The trustees have adopted the provisions of 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) (Second Edition effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

Fellowship and Aid to the Christians of the East (also known as FACE) is a Charitable Incorporated Organisation (CIO), incorporated under a CIO constitution registered with the Charity Commission on 31 May 2018. The charity is governed by a board of trustees.

Appointment of Trustees

The trustees, who are normally appointed on a 3-year mandate, have the power to appoint and remove trustees by resolution.

Management

The Board of Trustees meets as required to manage the affairs of the charity.

CHARITABLE OBJECTIVES

The objects of the charity are:

PUBLIC BENEFIT

The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on Public Benefit when reviewing the charity’s aims and objectives and in planning future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

PRIME GOVERNANCE

As this is the fourth year of operation, the focus of the trustees has been on developing fundraising strategy and expanding the fundraising activities. Set out below is a summary of how the charity is operating.

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

REPORT OF THE TRUSTEES (continued)

FOR THE YEAR ENDED 5 APRIL 2022

MISSION

Our Aim

Fellowship and Aid to the Christians of the East (FACE) helps Eastern Christians to remain in their homelands where Christianity was born and first spread. FACE enables people of all faiths and none in the Middle East, the Horn of Africa, South-East Europe and India to free themselves from a life of poverty, inequality and injustice. Together with the local Christian communities, FACE aims to bring lasting change to those regions through long-term projects in education, healthcare, pastoral support and interreligious dialogue.

FACE strives to preserve the heritage of the Eastern Churches so that Eastern Christians remain a living testament to the roots, legitimacy and beneficence of the Christian presence in Arabic, African, Asian and European society, and continue to be mediators of peace and goodwill in their multi-faith communities. Our work benefits the multi-faith communities in which Eastern Christians live - regardless of race or creed. FACE believes in the sanctity of life; in the dignity of the individual; in the right of each individual to liberty, equality, justice and well-being; and in the protection of the Earth’s resources.

Who are the Eastern Christians?

There remain less than 25 million Eastern Christians living in the Middle East and surrounding region, though their number continues to diminish as they are forced into exile. Those that remain are invariably treated as second-class citizens and face discrimination, inequality, injustice and poverty. For Western Christians, they provide a direct link to the Early Church, leading us to the roots of Christianity and showing us, through their tradition and witness, a living faith in Christ. In spite of their precarious status in not being fully-fledged citizens in their own lands, they have found a role as mediators in Arab society, guaranteeing peace in a fragile socio-political system and making an important economic contribution through professional activity.

Our values

What we do

FACE delivers grant aid to projects in education, healthcare, pastoral support and interreligious dialogue, across the Middle East, North Africa, the Horn of Africa, South-East Europe and India.

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

REPORT OF THE TRUSTEES (continued)

FOR THE YEAR ENDED 5 APRIL 2022

MISSION (continued)

Our charitable activities

FACE’s principal concern and responsibility is to support those who suffer from discrimination, poverty, injustice and inequality by means of:

Our projects

FACE’s projects enable Eastern Christians (and others, of other faiths and none):

How we do it?

FACE gives financial support to projects in education, healthcare, pastoral support, and humanitarian aid, which are organised by the local Christian communities, dioceses, parishes and religious congregations.

FACE devotes itself and all its resources exclusively to supporting such projects.

FACE works in close partnership with the French NGO, Oeuvre d’Orient, and the patriarchs, bishops and religious of the Eastern Churches, to fulfil the projects.

Who benefits from FACE’s activities?

Christians of the Eastern Churches in the Middle East, North Africa, the Horn of Africa, India and Ukraine, as well as those of all faiths and none who co-exist in their multi-faith communities.

How do they benefit?

The Christian communities, as well as those of other faiths who are living in proximity, are eligible to receive the benefit of our education, healthcare and pastoral projects.

What is the unfulfilled need?

The unfulfilled need in Iraq, Lebanon, Syria, Ethiopia, Eritrea and Ukraine is the restoration of peace, reconciliation, and the rebuilding of community life in the towns and villages, as well as an integrated citizenship and equality for all.

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

REPORT OF THE TRUSTEES (continued)

FOR THE YEAR ENDED 5 APRIL 2022

FUNDRAISING ACTIVITY

The charity fundraises through grants from trusts and foundations, individual giving, parish collections, and gift aid.

The charity does not engage in cold-calling, door to door or street fundraising. No complaints about fundraising activities have been received. However, if a complaint were to be received, we would undertake to resolve it promptly and would envisage that there would never be any need for any complaint to escalate to the stage of referral to the regulator.

It is the intention of the trustees to register with the Fundraising Regulator in the forthcoming year. Meanwhile, the trustees endeavour to adhere to the standards of the Fundraising Code of Practice.

The trustees are of the opinion that the charity’s overall fundraising performance was good and was conducted fully in accordance with the above principles. We are extremely grateful for the generosity of all those who have given to the work of the charity.

CHARITABLE ACTIVITIES

ADYAN Foundation. Feshet Sama Centre, Homs and Aleppo, Syria. The ‘Space of Heaven Centre’ (or ‘Feshet Sama’ in Arabic) was established in 2012 under the aegis of the Maronite Catholic Archdiocese of Aleppo, with funding from our sister agency L’Oeuvre d’Orient, to provide education and psychological support to displaced children and young people in Syria whose schooling has been interrupted due to the ongoing war. With a staff team of 15 and 85 volunteers, Feshet Sama offers classes in key subjects (including maths, languages, science, history, geography and philosophy) up to baccalaureate level for 475 children between the ages of eight and eighteen, with a further 50 children enrolled at a new centre in Hama and over 60 students accessing higher education. The centre also offers pastoral and practical support to more than 100 mothers. This charitable spending relates to FACE’s missions in education and pastoral support.

School of Sisters of Besançon, Baabda, Beirut. The school is facing the double challenge of the COVID-19 pandemic coupled with Lebanon’s financial crisis. The devaluation of the Lebanese pound and consequent hyperinflation have created a desperate situation where families are no longer able to make ends meet, let alone pay the modest school fees. Teachers’ salaries are no longer able to cover the grossly inflated petrol prices and cost of living. This situation has led to a national brain drain where teachers are leaving the country in search of better opportunities for survival. Moreover, where parents or schools do not have the means to cover the tuition fees, children remain at home and so miss out on their education. This charitable spending relates to FACE’s mission in education.

Shashamane School for the Blind, Lideta Catholic Cathedral School, St Joseph’s Mission Hostel, Bucama Nursery, Vicariate of Sodo, Ethiopia. Support to Catholic Schools and Nurseries, Ethiopia. With its population of over 100 million inhabitants, Ethiopia remains one of the poorest and most underdeveloped countries in the world. Bordering six countries in a politically volatile region, Ethiopia is the second largest host of refugees in Africa. 48 per cent of the population is under 15 years old, and more than 77 children in 1,000 are malnourished. Although most children enrol in school, the majority do not complete their education. FACE’s project is enabling 1,864 of the poorest children to access quality education, specialist equipment and nutritious food. The following schools are being supported: Shashamane School for the Blind run by the Franciscan Sisters of St Mary of the Angels in Shashamane; the Lideta Catholic Cathedral School in Addis Ababa; St Joseph’s Mission Hostel run by the Daughters of Charity of St Vincent de Paul in Danka Dembidolo; the Bucama Nursery run by the Franciscan Sisters of Notre Dame in Bucama. FACE is also providing meals for four months for 1,360 infants at 8 nursery schools in the Vicariate of Sodo. This charitable spending relates to FACE’s missions in education and pastoral support.

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

REPORT OF THE TRUSTEES (continued)

FOR THE YEAR ENDED 5 APRIL 2022

CHARITABLE ACTIVITIES (continued)

Capuchin Sisters of Mother Rubatto, Segheneyti, Eritrea. Support for Girls’ Education. Gender disparity in education is still starkly prevalent in Eritrea and drop-out rates among girls are very high. Many factors contribute to the gender gap: child or forced marriage; the expectation that girls must help in the home, caring for younger siblings, cleaning and cooking; school distance. Approximately 38 per cent of girls in Eritrea leave school to get married. FACE is supporting 20 girls to complete their secondary education at a boarding school in Segheneyti run by our partners, the Capuchin Sisters of the Mother Rubatto. Through education the Sisters are transforming young girls’ lives by advancing their development, empowering them to escape the poverty trap and under-age marriage, and enabling their inclusion in Eritrean society and public life. This charitable spending relates to FACE’s mission in education.

University of St Joseph, Beirut, Lebanon. Scholarships for Nursing Students. Since 2019 - and at a more accelerated pace since the explosion in the port of Beirut in 2020 - Lebanon has seen its nurses leave the country in large numbers in search for better employment opportunities and working conditions abroad. Job insecurity, delays in salary payments, reduction in wages and compulsory leave without pay brought about by the crisis, are some of the challenges which have

prompted their departure. There has also been a sharp decrease in the enrolment of new nursing students . FACE is funding scholarships for nursing students at the University of St Joseph, to address the shortage of nurses in Lebanon and support the dangerously over-stretched healthcare system. This charitable spending relates to FACE’s mission in education and healthcare.

Rosary Sisters’ Hospital, Beirut, Lebanon. Salary supplement for medical professionals. As a result of the sharp devaluation of the Lebanese pound and spiralling inflation which now stands at 2,000%, the Lebanese people have lost approximately 90% of their purchasing power and are facing a desperate situation where they are no longer able to make ends meet. Hospitals need urgent financial aid to top up salaries in order to retain their staff and cover the crippling costs of fuel, energy and medication. FACE is supplementing the salaries of medical professionals at the Rosary Sisters’ Hospital. This charitable spending relates to FACE’s mission in healthcare.

Archdiocese of Mosul. Joinery in Karamlesh, Iraq. After the liberation of the towns in the Nineveh Plains following Daesh’s two-year occupation, a reconstruction plan was launched in 2016. These towns are still rising from the ashes and their reconstruction continues. New and refurbished churches, schools, homes and public buildings also need to be speedily refurnished and made ready for the returning families. Our sister agency, Œuvre d’Orient, established a joinery workshop in Karamlesh in 2017, with the aim of crafting furniture locally and creating much-needed employment for local people. The joinery has been hugely successful, and apprentices work long hours to meet the huge demand for pews, doors, windows, roofs, wardrobes, bookcases and desks, for churches, convents, homes, schools and care homes. This charitable spending relates to FACE’s mission in inter-religious dialogue and the advancement of Christianity.

Le Senevé, Homs, Syria. The civil war in Syria is in its eleventh year. More than half of the population has been displaced, including six million people within Syria and more than five million who have fled to neighbouring countries. Children living with disabilities are particularly vulnerable to the trauma of war and to exclusion from society. Le Senevé is a day care centre run by the Society of the Sacred Heart of Jesus for children and young people with learning disabilities, including Down Syndrome and Autism. The centre offers an educational programme that is adapted to the specific needs of each child. Le Senevé promotes peace and social integration between the different communities of Homs, raising awareness of disabilities and providing support to families with children with disabilities. This charitable spending relates to FACE’s mission in healthcare, education and inter-religious dialogue.

Rosary Sisters, Aleppo, Syria. Rebuilding the Rosary School. The Congregation of the Rosary Sisters was founded in Jerusalem in 1885 under the auspices of the Latin Patriarchate. In 2009, the Congregation built a school in Aleppo for 1,000 pupils aged 3 to 18, which opened its doors in 2010. In 2011, the civil war forced the Rosary Sisters to close the school and relocate to a safer area in Aleppo. The school was confiscated and occupied by armed groups until 2020. After the liberation of Aleppo in 2020, the Sisters returned to find the school in ruins. The project to rebuild the Rosary School is well under way and nearing completion. This charitable spending relates to FACE’s mission in education.

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

REPORT OF THE TRUSTEES (continued)

FOR THE YEAR ENDED 5 APRIL 2022

CHARITABLE ACTIVITIES (continued)

Archdiocese of Kirkuk-Sulaymaniyah. Mercy House. The exodus caused by the war has broken the fabric of Iraqi society: the younger generations have left, but their parents have stayed yet lost the support from family members who traditionally would look after them. The devastation of war has also greatly increased cases of mental illness and neurodegenerative diseases among the population. People suffering from Alzheimer’s disease are particularly vulnerable as they no longer can look after themselves and need constant care. Archbishop Mirkis of the Archdiocese of Kirkuk-Sulaymaniyah decided to address the tragic situation of impoverished, sick and lonely people in his diocese living with diseases such as Alzheimer’s and Autism. The construction of the five-storey Mercy House began in February 2018 and is now complete. Two floors will accommodate and treat elderly people "without any distinction of religion, language or ethnicity” ; there is a research centre for Alzheimer’s disease and training in Gerontology, and on the fifth floor, a Nursery School for autistic children to "bring life" to the centre, promote inter-generational connections and bring comfort to those feeling isolated and alone. The centre also houses a chapel, an auditorium, a pharmacy, a morgue and gardens. This charitable spending relates to FACE’s mission in healthcare, inter-religious dialogue and the advancement of Christianity.

Beit Gazo Centre, Beirut, Lebanon. Restoration of a 16[th] century Syriac lectionary. The monastery of Our Lady of Charfet in Harissa, Lebanon, has been the seat of the Patriarchate of the Catholic Syriac Church since the beginning of the 19[th] century. It contains one of the finest libraries in the Near East housing an exceptional collection of Syriac and Arab Christian manuscripts: The Charfet Collection. FACE’s partner, the Beit Gazo Centre, is undertaking the restoration of a 16[th] century lectionary in the Charfet Collection: “Charfet Rahmani 108” . This lectionary dates back to 1523. The restoration of this lectionary is considered of great importance for it contains Gospel texts which were read during Mass and on feast days, and it is a unique example from the period when the Melkite Church was transitioning from the Syriac language into Arabic. This charitable spending relates to FACE’s mission in the advancement of Christianity and, in particular, the survival of Christianity in the Middle East.

Marthandam Integrated Development Society (MIDS), Diocese of Marthandam, Tamil Nadu, India. COVID-19 Emergency Appeal. Emergency assistance for 300 impoverished families who lost their livelihoods as a result of the pandemic. Families were provided with food and medication. This charitable spending related to FACE’s mission in healthcare, pastoral outreach and poverty relief.

Hananeyta Nursery School, Alitena, Tigray, Ethiopia. Tigray Emergency Appeal. The Daughters of Charity of St Vincent de Paul have been providing education, health and social care to impoverished communities in Ethiopia since 1927. They run five health care clinics, an eye clinic and education facilities ranging from crèches and kindergartens, primary and secondary schools, to a third level Montessori Teacher Training Institute. The Sisters have been serving the communities in the Eparchy of Bahir-Dar-Dessie since 1998 where they run a school, a kindergarten, a health clinic and a Women’s Development Centre. The Hananeyta Kindergarten is the only kindergarten in the remote town of Alitena, attended by 150 children of impoverished rural families of all faiths and none. Many of the children are malnourished as a result of the food shortages due to the conflict in Tigray. The Sisters appealed for support to provide one hot meal a day for every child for a period of 10 months. This charitable spending relates to FACE’s mission in healthcare, pastoral outreach, poverty relief and education.

International Day of Prayer for Eastern Christians. The annual event, organized in the UK by FACE, took place on Sunday, 9th May 2021 (Sixth Sunday of Easter), with the participation of Christians from all over Europe, the Middle East, the Horn of Africa and India, and offered Eastern and Western Christians an opportunity to unite in prayer during the season of Easter. The event offered Christians in the UK a moment: to assure Eastern Christians of their prayers, support and solidarity; to come to a greater awareness and understanding of Eastern Christians and be inspired by their example of witness to Christ; to embrace the diaspora of Eastern Churches in the UK so that they feel fully part of the wider Catholic Church; and to become more aware of FACE’s mission in supporting Eastern Christians through its projects in education, healthcare, pastoral support and inter-religious dialogue across the Middle East.

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

REPORT OF THE TRUSTEES (continued)

FOR THE YEAR ENDED 5 APRIL 2022

CHARITABLE ACTIVITIES (continued)

Webinar Series with heads of Eastern Churches.

TRUSTEE ACTIVITY

For the entirety of the financial year, all executive operations were run by the chair of trustees, John Fox, who made himself available pro bono and full-time, to manage all aspects of financial direction and administration, fundraising strategy, information technology, communications, public relations, human resources, recruitment and training, as well as to set up and maintain accounting and data systems. In the course of the financial year, John Fox was assisted by a team of four salaried fundraising executives. As a direct result of John Fox’s voluntary service, FACE has been able to make a huge saving in labour costs and other expenses throughout the financial year.

During the financial year, the trustees held four quarterly meetings, in addition to regular Zoom meetings to deal with interim or high-priority matters; five Zoom meetings were held by its Finance sub-committee; three Zoom meetings were held by its Resources sub-committee; and the chair of trustees was in regular Zoom/WhatsApp and telephone contact with the trustees.

EXECUTIVE ACTIVITY

During the financial year, a salaried permanent executive team of up to four fundraisers managed fundraising activities in:

FINANCIAL REVIEW

Income has grown since last year as the charity has increased its profile despite the constraints of the COVID lockdown. During the year, the charity generated income of £280.2k (2021: £262.5k) mainly consisting of grants and donations. Grants amounted £265.2k and included:

Expenditure also increased, rising from £ 156.7k to £215.6k. Charitable donations paid amounted to £141.0k (2021: £ 67.8 k) including the utilisation of the afore-mentioned restricted project donations. With the higher levels of activity, more staff were employed. However, substantial one-off costs on advisory and consultant’s fees in the prior year, resulted in the level of Operational and Support costs falling from £88.9 k in 2021 to £74.5k in 2022.

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

REPORT OF THE TRUSTEES (continued)

FOR THE YEAR ENDED 5 APRIL 2022

FINANCIAL REVIEW (continued)

There was therefore a surplus of £64.7k for the year (2021: £105.8 k), of which £123.6k (2021: £101.2k) related to Restricted Funds. This has been added to reserves to give closing reserves of £180.0k comprising unrestricted funds of £56.4k and restricted funds of £123.6k.

RESERVES POLICY

By the end of the period the charity’s net assets stood at just over £180k. Of this sum, only £56.4k was held as “free” or unrestricted funds. Whilst this may appear low in relation to annual expenditure. The trustees will seek to accumulate reserves to provide the charity with an adequate capital base. Their target for “free” reserves, once the Core Costs Fund has been utilised is currently set at £60k. It has to be noted that the charity held a restricted fund standing at £123.6k at the year-end for Core Costs.

PLANS FOR THE FUTURE

It is the intention of the trustees to expand the work of the charity along the lines set out in the Activities section of this report (above). This will include recruiting a Fundraising Manager (Major Donors) and Fundraising Manager (Individuals & Parishes).

IMPACT OF THE COVID-19 PANDEMIC

The period throughout the financial year has been one in which the impact of the COVID-19 pandemic, both on general society and the economy, has been constricting. It has inevitably had an adverse effect on the activities of the charity, not least on account of the inability, in the first half of the financial year, to hold events and physical meetings with donors and to fundraise in parishes, and the need to continue the regime of home working. For that reason, FACE has focussed its fundraising on soliciting trusts and foundations and has managed to achieve an income equal to the previous year. The Trustees are confident that the cost-control measures they have put in place, combined with the adoption of a fundraising strategy that takes account of the new economic and philanthropic landscape during the pandemic period, are sufficient to ensure that the charity will continue as a ‘going concern’ through the next financial year. In short, the Trustees are confident that the business will be both live and operating; it will have all the parts and features necessary to keep it in operation; and it will be able to meet all of its liabilities and financial commitments for at least a year from the date of this report.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Charities Act 2011 requires the trustees to prepare for each financial year financial statements which give a true and fair view of the charity’s financial activities during the year and of its financial position at the year end. In preparing these financial statements, the trustees are required to:

The trustees are responsible for ensuring proper accounting records are kept which 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 charity’s constitution and the disclosure regulations. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of error, fraud and other irregularities.

Signed as authorised on behalf of the Trustees on 19[th] August 2022 by:

----------------------John Fox Chair of trustees

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INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEES OF

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

I report to the charity trustees on my examination of the accounts of the charity for the year ended 5 April 2022 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.

It is my responsibility to:

BASIS OF INDEPENDENT EXAMINER’S STATEMENT

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

INDEPENDENT EXAMINER’S STATEMENT

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

I 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.

Olayinka Tomori ACA, DChA

Longmeade Consult Ltd Regus House Victory Way, Admirals Park Crossways Dartford DA2 6QD

19[th] August 2022

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 5 APRIL 2022

Unrestricted Restricted 2022 2021
Notes Funds Funds Total Total
£ £ £ £
(see Note 9)
INCOME from
Grants receivable 1 28,156 237,061 265,217 255,129
Donations 13,138 - 13,138 7,202
Other income 1,876 - 1,846 146
---------------- ---------------- ---------------- ----------------
Total income 43,170 237,061 280,231 262,477
---------------- ---------------- ---------------- ----------------
EXPENDITURE on
Charitable activities 2 910 214,638 215,548 156,659
----------------- ----------------- ----------------- -----------------
Total expenditure 910 214,638 215,548 156,659
----------------- ----------------- ----------------- -----------------
Net income and net movement
In Funds 42,260 22,423 64,683 105,818
Reconciliation of Funds
Funds brought forward 14,159 101,220 115,379 9,561
-------------------- -------------------- -------------------- --------------------
Funds carried forward £56,419 £123,643 £180,062 £115,379
========== ========== ========== ==========

All recognised gains and losses in the current year are included in the income and expenditure account.

All operations are continuing activities.

The accompanying notes form part of these financial statements.

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

BALANCE SHEET

AS AT 5 APRIL 2022

2022 2021
Notes £ £ £ £
CURRENT ASSETS
Debtors 6 6,054 400
Cash at bank and in hand 277,984 121,025
------------------ ------------------
284,038 121,425
CURRENT LIABILITIES
Creditors: amounts falling due
within one year 7 (103,976) (6,046)
------------------ ------------------
180,062 115,379
NET CURRENT ASSETS ------------------ ------------------
AND NET ASSETS £180,062 £115,379
========== ==========
FUNDS AND RESERVES
Unrestricted – General Fund 56,419 14,159
Restricted funds 8 123,643 101,220
------------------ ------------------
£180,062 £115,379
========== ==========

Approved by the Trustees on 19[th] August 2022 and signed on their behalf by:

------------------------John Fox

The accompanying notes form part of these financial statements.

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

PRINCIPAL ACCOUNTING POLICIES

FOR THE YEAR ENDED 5 APRIL 2022

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are set out below.

Basis of preparation

These accounts have been prepared for the year to 5 April 2022 with comparative information provided in respect to the year to 5 April 2021.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Second Edition effective 1 January 2019) - (Charities SORP (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The accounts are presented in sterling and are rounded to the nearest pound.

Critical accounting estimates and areas of judgement

Preparation of the accounts may require the Trustees to make significant judgements and estimates.

The Trustees consider that there were no such key areas in the accounts where these judgements and estimates have had to to made.

Assessment of going concern

The Trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The Trustees have made this assessment in respect to a period of one year from the date of approval of these accounts.

The Trustees of the Charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The Trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due. Any significant areas of judgement that affect items in the accounts are detailed above. With regard to the next accounting period, the year ending 5 April 2022, the Trustees consider that there are no significant areas that affect the carrying value of the assets held by the Charity.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the net movement in funds.

Income recognition

Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably and it is probable that the income will be received.

Income comprises grants, donations, investment income and other income. Donations are recognised when the charity has confirmation of both the amount and settlement date. In the event of donations pledged but not received, the amount is accrued for where the receipt is considered probable. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

In accordance with the Charities SORP FRS 102 volunteer time is not recognised.

Legacies are included in the Statement of Financial Activities when the charity is entitled to the legacy, the executors have established that there are sufficient surplus assets in the estate to pay the legacy, and any conditions attached to the legacy are within the control of the charity.

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

PRINCIPAL ACCOUNTING POLICIES

FOR THE YEAR ENDED 5 APRIL 2022

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Charity to make a payment to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. Expenditure comprises direct costs and support costs. All expenses, including support costs, are allocated or apportioned to the applicable expenditure headings. The classification between activities is as follows:

Charitable grants and donations are made where the Trustees consider there is real need following a review of the details of each particular case and comprise single year payments rather than multi-year grants.

Grants payable are included in the Statement of Financial Activities when approved and when the intended recipient has either received the funds or been informed of the decision to make the grant and has satisfied all performance conditions. Grants approved but not paid at the end of the financial year are accrued. Grants where the beneficiary has not been informed or has to fulfil performance conditions before the grant is released are not accrued for but are disclosed as financial commitments in the notes to the accounts.

All expenditure is stated inclusive of irrecoverable VAT.

Support costs represent indirect charitable expenditure. In order to carry out the primary purposes of the charity it is necessary to provide support in the form of personnel and administrative functions.

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

PRINCIPAL ACCOUNTING POLICIES

FOR THE YEAR ENDED 5 APRIL 2022

Tangible fixed assets

Any assets costing more than £2,000 and with an expected useful life exceeding one year are capitalised.

Debtors

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They are discounted to the present value of the future cash receipt where such discounting is material.

Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short-term deposits. Cash placed on deposit for more than one year is disclosed as a fixed asset investment.

Creditors and provisions

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

Fund structure

General or Unrestricted Funds represent those monies which are freely available for application towards achieving any charitable purpose that falls within the Charity’s charitable objects.

Restricted Funds comprise monies raised for, or their use restricted to a specific purpose by means of donor imposedconditions.

Pension schemes

A defined contribution scheme is available for Staff. Contributions in respect of the defined contribution pension scheme are charged to the Statement of Financial Activities when they are payable to the scheme. The Charity’s contributions are limited to the contributions disclosed in note 4. There were no outstanding contributions at the year end. The Charity has no liability beyond making its contributions and paying across the deductions for the employees’ contributions.

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

NOTES TO THE ACCOUNTS (continued)

YEAR ENDED 5 APRIL 2022

1. GRANTS RECEIVABLE Unrestricted Restricted 2022 2021
Funds Funds Total Total
£ £ £ £
Oum Al Fadi Association in Lebanon - - - 15,000
Dromintee
Trust
for
the
Immaculate
Conception School, Beirut - - - 50,000
ADYAN Foundation, in supporting Feshet
Sama Centre, Homs and Aleppo, Syria - 2,500 2,500 -
For School of Sisters of Besançon, Baabda,
Beirut - 2,000 2,000 -
For Capuchin Sisters of Mother Rubatto,
Segheneyti, Eritrea - 500 500 -
For University of St Joseph Medical School,
Beirut, Lebanon - 18,800 18,800 -
For Rosary Sisters’ Hospital, Beirut, Lebanon - 10,000 10,000 -
For Archdiocese of Mosul’s Joinery in
Karamlesh, Iraq - 3,000 3,000 -
For Le Senevé, Homs, Syria - 3,000 3,000 -
For the Rosary Sisters, Aleppo, Syria - 40,000 40,000 -
Archdiocese of Kirkuk’s Mercy House, Iraq - 40,000 40,000 -
For Beit Gazo Centre, Beirut, Lebanon - 6,849 6,849 -
For the Marthandam Integrated Development
Society, Diocese of Marthandam, Tamil - 625 625 -
Nadu, India.
the Hananeyta Nursery in Alitena, Tigray - 440 440 -
For Missionaries of the Mother of God,
Sighet, Romania - 2,380 2,380 -
For the Ethiopian Catholic Church’s primary
and secondary schools - 25,000 25,000 -
For FACE’s projects in Iraq - 545 545 -
For FACE’s projects in Lebanon - 550 550 -
For FACE’s core costs - 80,872 80,872 190,129
FACE’s General Fund 28,156 - 28,156 -
----------------- ----------------- ----------------- -----------------
£28,156 £237,061 £265,217 £255,129
========= ========== ========== =====-===
Prior Year
For the work of the Oum Al Fadi
Association in Lebanon £- £255,129 £255,129
========== ========== ==========

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

NOTES TO THE ACCOUNTS (continued)

YEAR ENDED 5 APRIL 2022

2. EXPENDITURE Unrestricted Restricted 2022 2021
Funds Funds Total Total
£ £ £ £
Charitable activities
Charitable project - Grants
Oum Al Fadi (Redemptoris Mater, Beirut) - - - 15,000
Immaculate Conception School in Beirut - - - 52,750
ADYAN Foundation (Feshet Sama Centre,
Homs and Aleppo, Syria) - 1,813 1,813 -
School of Sisters of Besançon, Baabda, Beirut 375 2,000 2,375 -
Capuchin
Sisters
of
Mother
Rubatto,
Segheneyti, Eritrea 15 500 515 -
University of St Joseph Medical School,
Beirut, Lebanon - 18,800 18,800 -
Rosary Sisters’ Hospital, Beirut, Lebanon 100 10,000 10,100 -
Archdiocese of Mosul (Joinery in Karamlesh,
Iraq) - 2,650 2,650 -
Le Senevé, Homs, Syria - 2,215 2,215 -
Rosary Sisters School, Aleppo, Syria - 36,000 36,000 -
Archdiocese of Kirkuk, Iraq (Mercy House) - 35,500 35,500 -
Beit Gazo Centre, Beirut, Lebanon - 5,243 5,243 -
Marthandam Integrated Development Society
(MIDS), Diocese of Marthandam, Tamil
Nadu, India. - 575 575 -
Hananeyta Nursery in Alitena, Tigray - 415 415 -
Missionaries of the Mother of God, Sighet,
Romania 420 2,380 2,800 -
Ethiopian Catholic Church’s primary and
secondary schools - 22,028 22,028 -
----------------- ----------------- ----------------- -----------------
910 140,119 141,029 67,750
----------------- ----------------- ----------------- -----------------
Direct costs
Staff Costs - 62,315 62,315 40,534
Advisory Fees - - - 4,960
Consultant's Fees (see note 5) - - - 30,000
----------------- ----------------- ----------------- -----------------
- 62,315 62,315 75,494
Support costs
Telephone, Postage and Stationery - 2,539 2,539 1,997
Travel expenses - 1,420 1,420 1,380
Equipment, IT, Website and Software - 4,850 4,850 7,679
Donor Hospitality - - - 73
Events - 1,227 1,227 -
Recruitment costs - - - -
Other Expenses - 968 968 1,126
Governance costs
Trustee expenses - - - -
Independent Examiner's fee - 1,200 1,200 1,160
----------------- ----------------- ----------------- -----------------
- 12,204 12,204 13,415
----------------- ----------------- ----------------- -----------------
Total Payments £910 £214,638 £215,548 £156,659
======== ======== ======== -========

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

NOTES TO THE ACCOUNTS (continued)

YEAR ENDED 5 APRIL 2022

2. EXPENDITURE (continued)
Unrestricted Restricted 2021
Prior Year Funds Funds Total
£ £ £
Charitable activities
Charitable project - Grants
Oum Al Fadi
(Redemptoris Mater, Beirut) - 15,000 15,000
Immaculate Conception School in Beirut 2,750 50,000 52,750
----------------- ----------------- -----------------
2,750 65,000 67,750
----------------- ----------------- -----------------
Direct costs
Staff Costs - 40,534 40,534
Advisory Fees - 4,960 4,960
Consultant's Fees (see note 5) - 30,000 30,000
----------------- ----------------- -----------------
- 75,494 75,494
Support costs
Telephone, Postage and Stationery - 1,997 1,997
Travel and Trustee expenses - 1,380 1,380
Equipment, IT, Website and Software - 7,679 7,679
Donor Hospitality - 73 73
Events - - -
Recruitment costs - - -
Other Expenses - 1,126 1,126
Governance costs
Independent Examiner's fee - 1,160 1,160
----------------- ----------------- -----------------
- 13,415 13,415
----------------- ----------------- -----------------
Total Payments £2,750 £153,909 £156,659
======== ======== ========
3. GOVERNANCE COSTS Unrestricted Restricted 2022 2021
Funds Funds Total Total
£ £ £ £
Charitable activities
Fees payable to independent examiner
(including VAT) after-date £- £1,200 £1,200 £1,160
======== ======== ======== ========
4. STAFF COSTS AND REMUNERATION OF KEY MANAGEMENT PERSONNEL
2022 2021
Total Total
£ £
Wages & salaries 59,287 35,398
Social security costs 1,639 4,151
Pension contributions 1,389 985
----------------- -----------------
£62,315 £40,534
======== ========

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

NOTES TO THE ACCOUNTS (continued)

YEAR ENDED 5 APRIL 2022

4. STAFF COSTS AND REMUNERATION OF KEY MANAGEMENT PERSONNEL (continued)

The average number of staff employed in the year was:

5.

2022 2021
Number Number
Administration 5 3
======== ========
No employee has received remuneration at a rate of £60,000 per annum or more (2021: Nil).
TRUSTEE REMUNERATION & RELATED PARTY TRANSACTIONS
2022 2021
Total Total
£ £
No trustee received any remuneration for trustee services
from the charity during the year.
Reimbursement of trustees’ expenses to one trustee (2021: none)
amounted to £- £121
======== ========

Under Clause 6 (2) of the CIO’s constitution, a Charity Trustee or Connected Person may enter into a contract for the supply of services, or of goods that are supplied in connection with the provision of services, to the CIO where that is permitted in accordance with, and subject to the conditions in sections, 185 to 188 of the Charities Act 2011.

6.

7.

In accordance with this Clause, the following sum was paid to John Fox
(trustee) for Training Services. £- £30,000
======== ========
n the opinion of the trustees, they are the key management personnel of the CIO.
DEBTORS
2022 2021
Total Total
£ £
Other debtors 5,216 -
Accrued income – gift aid receivable 838 400
------------------ -----------------
£6,054 £400
========= ========
CREDITORS: amounts falling
due within one year
2022 2021
Total Total
£ £
Other taxes and Social Security 853 4,846
Other creditors – grants payable 101,923 -
Accruals 1,200 1,200
------------------ -----------------
£103,976 £6,046
========= ========

In the opinion of the trustees, they are the key management personnel of the CIO.

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NOTES TO THE ACCOUNTS (continued)

YEAR ENDED 5 APRIL 2022

8. RESTRICTED FUNDS

Balance at Balance at
Year ended 5 April 2022 start of year Income Expenditure end of year
£ £ £ £
ADYAN Foundation (Feshet Sama Centre) - 2,500 (2,500) -
School of Sisters of Besançon, Baabda - 2,000 (2,000) -
Capuchin Sisters of Mother Rubatto, Eritrea - 500 (500) -
University of St Joseph School, Beirut - 18,800 (18,800) -
Rosary Sisters’ Hospital, Beirut, Lebanon - 10,000 (10,000) -
Archdiocese of Mosul (Joinery in Karamlesh - 3,000 (3,000) -
Le Senevé, Homs, Syria - 3,000 (3,000) -
Rosary Sisters School, Aleppo, Syria - 40,000 (40,000) -
Archdiocese of Kirkuk (Mercy House) - 40,000 (40,000) -
Beit Gazo Centre, Beirut, Lebanon - 6,849 (6,849) -
Marthandam Integrated Development
Society - 625 (625) -
Hananeyta Nursery in Alitena, Tigray - 440 (440) -
Missionaries of the Mother of God, Romania - 2,380 (2,380) -
Ethiopian Catholic Schools Fund:
Shashamane School for the Blind - 4,300 (4,300) -
Lideta Catholic Cathedral School - 4,300 (4,300) -
St Joseph’s Mission Hostel - 2,200 (2,200) -
Bucama Nursery - 2,200 (2,200) -
Vicariate of Soddo, Ethiopia (8 schools) - 12,000 (12,000) -
For FACE’s projects in Iraq - 545 - 545
For FACE’s projects in Lebanon - 550 - 550
Core Costs 101,220 80,872 (59,544) 122,548
------------------- ------------------- ------------------- -------------------
£101,220 £237,061 £(214,638) £123,643
========== ========== ========== ==========
Year ended 5 April 2021 Balance at Balance at
start of year Income Expenditure end of year
£ £ £ £
Oum Al Fadi (Redemptoris Mater, Beirut) - 15,000 (15,000) -
Immaculate Conception School in Beirut - 50,000 (50,000) -
Œuvre d'Orient – Core Costs - 190,129 (88,909) 101,220
------------------- ------------------- ------------------- -------------------
£- £255,129 £(153,909) £101,220
========== ========== ========== ==========

The above funds were held entirely as cash at bank at the end of the year.

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

NOTES TO THE ACCOUNTS (continued)

YEAR ENDED 5 APRIL 2022

Restricted Funds

Adyan Foundation Fund, Lebanon & Syria. The Fund was set up to finance, via the Adyan Foundation, the Feshet Sama Centre in Syria, which provides education and psychological support to displaced children and young people in Syria whose schooling has been interrupted due to the ongoing war. The Adyan Foundation (HQ based in Beirut, Lebanon) created and manages Feshet Sama Centre. This charitable spending relates to FACE’s missions in education and pastoral support.

School of Sisters of Besançon, Baabda, Lebanon Fund. This Fund was set up to purchase equipment (desks and computers) for the school. The school is facing the double challenge of the COVID-19 pandemic coupled with Lebanon’s worsening financial crisis with hyperinflation at 2000% This charitable spending relates to FACE’s mission in education.

Capuchin Sisters of Mother Rubatto, Segheneyti, Eritrea Fund. The Fund was set up to finance 20 girls in Eritrea to complete their secondary education at a boarding school in Segheneyti, run by the Capuchin Sisters of the Mother Rubatto. Through education the Sisters are transforming young girls’ lives by advancing their development, empowering them to escape the poverty trap and under-age marriage, and enabling their inclusion into Eritrean society and public life. This charitable spending relates to FACE’s mission in education.

University of St Joseph, Beirut, Lebanon. FACE Scholarship Fund. The Fund was set up to finance scholarships for nursing students at the University of St Joseph, in order to address the shortage of nurses in Lebanon and to support the dangerously over-stretched healthcare system. This charitable spending relates to FACE’s mission in education and healthcare provision.

Rosary Sisters’ Hospital, Beirut, Lebanon Fund. The Fund was set up to supplement the salaries of medical professionals and provide medicines. As a result of the sharp devaluation of the Lebanese pound and spiralling inflation, hospitals across Lebanon need urgent financial aid to top up salaries and cover the costs of medicines. This charitable spending relates to FACE’s mission in healthcare provision.

Archdiocese of Mosul. Joinery in Karamlesh, Iraq Fund. The Fund was set up to finance the manufacture of pews by the Karamless Joinery for the benefit of the Al Tahira Church in Qaraqosh which had been desecrated during Daesh’s two-year occupation. This charitable spending relates to FACE’s mission in inter-religious dialogue and pastoral support for the sake of the survival of Christianity.

Le Senevé, Homs, Syria Fund. The Fund was set up to finance Le Senevé Day Care Centre in Homs run by the Society of the Sacred Heart of Jesus for children and young people with learning disabilities, including Down Syndrome and Autism. This charitable spending relates to FACE’s mission in healthcare, education and inter-religious dialogue.

Rosary Sisters, Aleppo, Syria Fund. The Fund was set up to finance the rebuilding the Rosary School (pre-school and nursery section), which was destroyed in the civil war in 2011. The project to rebuild the Rosary School is well under way and nearing completion. This charitable spending relates to FACE’s mission in education.

Archdiocese of Kirkuk-Sulaymaniyah, Iraq Mercy House Fund. The Fund was established to provide furnishing (hospital beds, chairs and tables) for Mercy House , a newly constructed medical centre with care home for elderly people, a research centre for Alzheimer’s disease and training in Gerontology, a nursery school for autistic children, a chapel, an auditorium and a pharmacy. This charitable spending relates to FACE’s mission in healthcare, interreligious dialogue and the advancement of Christianity.

Beit Gazo Centre, Beirut, Lebanon Fund. The Fund was set up to finance the restoration of a 16[th] century Syriac lectionary, “Charfet Rahmani 108”, which contains Gospel texts that were read during Mass and on feast days during the period when the Melkite Church was transitioning from the Syriac language into Arabic. This charitable spending relates to FACE’s mission in the advancement of Christianity and the preservation of its heritage.

Hananeyta Nursery School, Tigray, Ethiopia Fund .The fund was set up to finance the provision of a nutritious daily meal for 150 children at the Hananeyta Nursery School, who come from impoverished rural families. This charitable spending relates to FACE’s mission in education, poverty relief and pastoral support.

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FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

NOTES TO THE ACCOUNTS (continued)

YEAR ENDED 5 APRIL 2022

Marthandam Integrated Development Society (MIDS), Diocese of Marthandam, Tamil Nadu, India Fund. The Fund was set up to finance emergency assistance for 300 impoverished families who lost their livelihoods as a result of the Covid pandemic. Families were provided with food and medication. This charitable spending related to FACE’s mission in healthcare, pastoral support and poverty relief.

Ethiopian Catholic Schools Fund. The Fund was set up to finance several schools in Ethiopia, and has enabled 1,864 of the poorest children to access quality education, specialist equipment and nutritious food through its grants to: Shashamane School for the Blind run by the Franciscan Sisters of St Mary of the Angels in Shashamane; the Lideta Catholic Cathedral School in Addis Ababa; St Joseph’s Mission Hostel run by the Daughters of Charity of St Vincent de Paul in Danka Dembidolo; and the Bucama Nursery run by the Franciscan Sisters of Notre Dame in Bucama. The Fund has also provided meals for four months for 1,360 infants at 8 nursery schools in the Vicariate of Soddo. This charitable spending relates to FACE’s missions in education and pastoral support.

Core Costs. A restricted donation from the French NGO, Oeuvre d’Orient, was granted to FACE to cover core costs during its initial 5-year start-up business plan, and its expenditure is spread over two financial years.

9. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES FOR PREVIOUS YEAR

Unrestricted Restricted 2021
Notes Funds Funds Total
£ £ £
INCOME from
Grants receivable 1 - 255,129 255,129
Donations 7,202 - 7,202
Other income 146 - 146
---------------- ---------------- ----------------
Total income 7,348 255,129 262,477
---------------- ---------------- ----------------
EXPENDITURE on
Charitable activities 2 2,750 140,494 143,244
Support and Governance costs 2 - 13,415 13,415
----------------- ----------------- -----------------
Total expenditure 2,750 153,909 156,659
----------------- ----------------- -----------------
Net income and net movement
In Funds 4,598 101,220 105,818
Reconciliation of Funds
Funds brought forward 9,561 - 9,561
-------------------- -------------------- --------------------
Funds carried forward £14,159 £101,220 £115,379
========== ========== ==========

22