**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| 1 ## **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: - (1) To provide for the relief of poverty and sickness to people in the Middle East, the Horn of Africa and India and surrounding territories, for the public benefit by the provision of grants to local organisations, in particular but not limited to those under the patronage of the Eastern Churches; - (2) To advance education in the Middle East, the Horn of Africa and India and surrounding territories, for the public benefit by the provision of grants to places of learning, in particular but not exclusively to those under the patronage of the Eastern Churches; - (3) To advance the Christian religion in the Middle East, the Horn of Africa and India, for the public benefit by supporting and promoting the Eastern Churches, in particular but not exclusively in places where Christians are suffering from persecution, oppression or discrimination; - (4) To promote knowledge, mutual understanding, tolerance and respect between persons of different faiths in the Middle East, the Horn of Africa and India and surrounding territories, by facilitating ecumenical and interreligious relations; and - (5) To advance the education of the public in the United Kingdom by the dissemination of information and the provision of educational resources which promote a greater awareness and understanding of the Eastern Churches, and which strengthen pastoral bonds between Eastern and Western Christians. ## **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. 2 ## **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** - FACE is a Christian charity which is inspired by the Word of God, Catholic Social Teaching and the traditions of the Catholic Church. - FACE lives out Christ’s message of love through devotion and humble service to Eastern Christians, as well as to others of all faiths and none. - FACE believes in the power of prayer to guide and strengthen its mission; to express solidarity with those who suffer because of their devotion to Christ and his Church; and to grow pastoral bonds between Western and Eastern Christians. - FACE believes in the sanctity of life; in human life as a gift from God; in the dignity of the individual; in the right of each individual to liberty, equality, justice and well-being; in reverence for Nature; and in the protection of the Earth’s resources. - FACE believes in the freedom of belief, thought, expression of every person, not only as individuals but also as members of a community. - FACE believes that the protection of places of worship is a duty for all. - FACE, in serving Eastern Christians, supports the multi-faith communities in which the Eastern Christians live - to the benefit of all, regardless of race or creed. - FACE strives for an end to poverty through education, healthcare and welfare support. - FACE promotes unity and reconciliation in the Middle East. - FACE strives to enable and strengthen ecumenical and interreligious relations, as well as to build peaceful and harmonious community relations. - FACE is inspired by the courage and devotion of Eastern Christians, who remain loyal to Christ in the face of oppression and persecution, by their Christian witness to the love of God and neighbour, their trust in Divine Providence, their embrace of peace and goodwill between all peoples, and their perseverance in Hope. ## **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. 3 ## **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: - HUMANITARIAN AID through rapid response emergency relief schemes; - EDUCATION through supporting nursery, primary and secondary schools, orphanages, professional training centres, and universities; - HEALTHCARE through funding health centres, dispensaries, hospitals, institutions for the disabled, care homes, retirement homes and sheltered accommodation; - PASTORAL SUPPORT through the formation of the religious; the training of catechists and lay ministers; the welfare support of priests in need, particularly those for whom no healthcare or elderly care system exists; - INTERRELIGIOUS DIALOGUE through supporting schools, universities, dispensaries, hospitals and community centres which are accessible to all, of all faiths and none. ## **Our projects** FACE’s projects enable Eastern Christians (and others, of other faiths and none): - to rebuild their homes and communities - to educate their children - to create employment opportunities - to secure the maintenance of their churches, schools, hospitals and care homes - to promote ecumenical and interreligious relations - to be peacemakers in their multi-faith communities - to strengthen pastoral bonds with Western Churches. ## **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. 4 ## **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. 5 ## **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. 6 ## **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. 7 ## **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.** - (i) On 24[th] April 2021, FACE organised and presented a webinar in the presence of Cardinal Louis Sako, Patriarch of Babylon, and head of the Chaldean Church, with the participation of Cardinal Michael Fitzgerald (as moderator) and Catholic bishops from England and Scotland. In front of an audience of clergy and laity drawn from over 12 countries across Europe and the Middle East, including representatives from leading international Catholic organisations and the Chaldean diaspora in the UK, the event offered the Patriarch a platform to highlight the challenges facing Christians in Iraq, not least the endemic corruption and sectarianism, and the discrimination against Christians. - (ii) On 8th July 2021, FACE organised and presented a webinar in the presence of Cardinal Béchara Boutros Raï, Patriarch of Antioch, and head of the Maronite Church, with the participation of Cardinal Michael Fitzgerald (as moderator) and Catholic bishops from England and Scotland. The conference offered the Patriarch an opportunity to outline the political, economic and social challenges facing Lebanon, as well as the roadmap offered to the Eastern bishops by Pope Francis. In conclusion, the Patriarch called for an international summit on Lebanon. ## **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: - Fundraising through donation from individuals and parishes; - Fundraising through donation from trusts and foundations; - Fundraising through donation from major donors; - Fundraising through donation from online campaigns; and - Fundraising through donation from parish collections. ## **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: - £ 80.8k - funding for FACE’s infrastructure and core costs. - £ 0.5k – to support the Eritrea Emergency Fund - £25.5k – to support Ethiopia - £ 0.5k - to support India - £ 43.3k – to support Iraq - £ 31.5 k – to support Lebanon - £ 42.5k – to support Syria - £ 2.5k – to support Ukraine 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. 8 ## **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: - Select suitable accounting policies and then apply them consistently; - Observe the methods and principles in the Charities SORP; - Make judgements and estimates that are reasonable and prudent; and - Adopt the going concern basis unless it is inappropriate to presume that the charity will continue on that basis. 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 9 ## **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: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention ## **BASIS OF INDEPENDENT EXAMINER’S STATEMENT** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the 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: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have 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 10 ## **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. 11 ## **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. 12 ## **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. 13 ## **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: - Expenditure on raising funds includes all expenditure associated with raising funds for the charity. - Expenditure on charitable activities includes all costs associated with furthering the charitable purposes of the Charity through the provision of its charitable activities. Such costs include charitable grants and donations, direct and support costs in respect of the operations of the charity. 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. 14 ## **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. 15 ## **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|| ||||==========|==========|==========|| 16 ## **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| |||========|========|========|-========| 17 **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| |||||========|========| 18 ## **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. 19 ## **FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST** ## **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. 20 ## **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. 21 ## **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