2024-04-05-accounts - Fellowship And Aid To The Christians Of The East

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

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

(Registered Charity No: 1178592)

TRUSTEES’ REPORT AND

ACCOUNTS

5 APRIL 2024

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2024

REFERENCE AND ADMINISTRATION DETAILS

REGISTERED NAME	Fellowship and Aid to the Christians of the East
TRADING NAME	FACE
TRUSTEES	Mr John Fox (Chair of Trustees)
	Dr Robert Gibbons (appointed 4 December 2023)
	Mr Martin Lupton
	Mr Christopher Sayer
	Dame Rachel de Souza
PRINCIPAL OFFICE	FACE Charity
	Judge Sykes Frixou
	Queen’s House
	55 Lincoln’s Inn Fields
	London
	WC2A 3LJ
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
	The Old Rectory
	Springhead Road
	Northfleet, Kent
	DA11 8HN
BANKERS	NatWest Bank
	Strand
	PO Box 414
	38 Strand
	London
	WC2H 5JB
SOLICITORS	Mr Timothy O’Callaghan (solicitor)
	Judge Sykes Frixou
	Queen’s House
	55 Lincoln’s Inn Fields
	London
	WC2A 3LJ

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 5 APRIL 2024

The trustees present their report and the accounts of the charity for the year ended 5th April 2024. 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 holds four quarterly meetings per year, in addition to which the trustees meet 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.
(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

In the sixth year of operation, the focus of the trustees has been on developing partnerships with the Eastern Catholic patriarchates and with complementary institutions and organisations. Set out below is a summary of how the charity is operating.

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 5 APRIL 2024

MISSION

Our Mission Statement

Fellowship and Aid to the Christians of the East (FACE) helps communities in the Middle East, the Horn of Africa and India to free themselves from a life of poverty and inequality. FACE aims to foster sustainable development and bring lasting change to the communities it serves, through its projects in education, healthcare, pastoral support and inter-religious dialogue,

Our Aim

Fellowship and Aid to the Christians of the East (FACE) enables people of all faiths and none in the Middle East, the Horn of Africa and India to free themselves from a life of poverty, inequality and injustice.

FACE has particular concern to help Eastern Christians to remain in their biblical homelands where Christianity was born and first spread. 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. FACE’s work benefits the multi-faith communities in which Eastern Christians live.

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. Despite 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, the Horn of Africa, India and Southeast Europe.
FACE offers moral, pastoral and material support to the Eastern Catholic missions and chaplaincies in the UK.

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

REPORT OF THE TRUSTEES (continued)

FOR THE YEAR ENDED 5 APRIL 2024

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 funding rapid response emergency relief;
EDUCATION through funding nursery, primary and secondary schools, professional training, and universities;
HEALTHCARE through funding health centres, dispensaries, hospitals, care and retirement homes;
PASTORAL SUPPORT through funding the formation of the religious; the training of catechists and lay ministers; the welfare of priests in need, particularly those for whom no healthcare or elderly care system exists;
INTERRELIGIOUS RELATIONS through funding schools, universities, dispensaries, hospitals and community centres which are accessible to all, regardless of faith and ethnicity.

Our projects

FACE’s projects enable Eastern Christians:

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 their pastoral bonds with Western Christians.

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 patriarchs, major metropolitans, 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 South-eastern Europe, 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, benefit directly from the social, pastoral, educational and healthcare services which flow from the projects.

What is the unfulfilled need?

The unfulfilled need in Eritrea, Ethiopia, Iraq, Lebanon, Palestine, Syria 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.

FUNDRAISING ACTIVITY

The charity fundraises through grants from trusts and foundations, legacies, individual giving, 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.

The trustees 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.

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 5 APRIL 2024

CHARITABLE ACTIVITIES

ETHIOPIA

Shashamene School for the Blind, in Shashemene, Ethiopia

Shashamane School for the Blind, run by the Franciscan Sisters of St Mary of the Angels, currently has over 100 blind and partially sighted students from all religious backgrounds, aged 7 to 18, and provides primary and secondary education together with training in Braille and essential life skills and regular medical and ophthalmological check-ups and treatments. FACE’s project funds children’s tuition expenses, Braille equipment, music lessons, medical care and eye operations, rent and building maintenance, and school uniforms.

This charitable spending, drawn from FACE’s Ethiopia Fund, relates to FACE’s mission in education.

St Joseph’s Mission, in Danka Dembidolo, Ethiopia

St Joseph’s Mission, run by the Daughters of Charity of St Vincent de Paul, provides skills training and education for impoverished young women and girls. FACE’s project supported the board, lodging and tuition of 20 young women for job training in sewing and embroidery, so that they could become financially independent and break out of the poverty cycle, and FACE supported 10 girls in tertiary education over a 12-month period by funding their tuition, shelter, food and clothing. This charitable spending, drawn from FACE’s Ethiopia Fund, relates to FACE’s mission in education.

Selim Youth Centre, Kombolcha, Ethiopia

The parish youth centre is run by the White Fathers of Africa and brings youth of all faiths together and offers them a public library, computer classes, sports equipment, recreational facilities, and a chapel. FACE supported the purchase of furniture, books and computers. This charitable spending, drawn from FACE’s Ethiopia Fund, relates to FACE’s mission in pastoral support.

HOLY LAND

Rosary Sisters’ School, Gaza

Run by the Congregation of the Rosary Sisters of Jerusalem, the school provides comprehensive primary and secondary education to over 1000 boys and girls. FACE’s funding supports scholarships to cover the tuition fees of the children of impoverished families and salaries of teachers. As a result of the armed conflict in Gaza (which began in October 2023) and the destruction of the school building by IDF bombardment, the Rosary Sisters moved their pastoral and educational operation to the Holy Family parish compound in Gaza City. FACE has helped to fund their activities at the Holy Family parish. This charitable spending, drawn from FACE’s Holy Land Fund, relates to FACE’s mission in education.

St Louis Hospital, Jerusalem

Run by the Sisters of Joseph of the Apparition, Saint Louis is a non-profit hospital offering oncology and palliative care and serving all the population of Jerusalem, regardless of religion or ethnicity. FACE’s funding supports the refurbishment of the water, electricity, and safety systems in the hospital. This charitable spending, drawn from FACE’s Syria Fund, relates to FACE’s mission in healthcare.

SYRIA

Le Senevé, in Homs, Syria

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 and promotes peace and social integration between the different communities of Homs. FACE’s project helped to fund Le Senevé’s educational materials and school trips, and rental of the school premises. This charitable spending, drawn from FACE’s Syria Fund, relates to FACE’s mission in healthcare, education and inter-religious dialogue.

Latin Parish of St Francis, in Aleppo, Syria

The Latin Parish of St Francis, under the jurisdiction of the Custodia Terrae Sanctae, is an inner city parish serving the Catholic faithful of Aleppo, where many homes were devastated by the earthquake in February 2023. FACE’s project supported the re-building of 5 houses so that homeless families of the parish could be re-housed before the onslaught of the next winter. This charitable spending, drawn from FACE’s Earthquake Fund, relates to FACE’s mission in humanitarian relief.

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

REPORT OF THE TRUSTEES (continued)

FOR THE YEAR ENDED 5 APRIL 2024

CHARITABLE ACTIVITIES (continued)

UKRAINE

Food Aid Programme of the Ukrainian Greek Catholic Church, Kiev, Ukraine

The project run by the Ukrainian Greek Catholic Patriarchate delivers 5,000 food packets per week to families in the worst affected oblasts of the east, north-east and south Ukraine. Since the start of the conflict, FACE has contributed to the funding of this project across several parishes.

This charitable spending, drawn from FACE’s Ukraine, relates to FACE’s mission in humanitarian relief and pastoral support.

UNITED KINGDOM

International Day of Prayer for Eastern Christians, 5[th] May 2023

The annual event, organized in the UK by FACE, took place on Sunday, 5[th ] May 2023 (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; to embrace the diaspora of Eastern Churches in the UK as part of the wider Catholic Church; and to become more aware of FACE’s mission in supporting Eastern Christians.

Pastoral Visit of His Beatitude Cardinal Sako, Chaldean Patriarch, 1[st] – 12[th] June 2023

FACE was the official organiser of the pastoral visit of Patriarch Sako to the United Kingdom. FACE was responsible for organising the official meetings between the Patriarch and church leaders, politicians, parliamentarians, and diplomats, including meetings with Cardinal Nichols, Archbishop of Westminster; Archbishop Maury Buendía, Apostolic Nuncio; Archbishop The Rt Revd Justin Welby, Archbishop of Canterbury; The Most Revd Bernard Longley, Archbishop of Birmingham; The Rt Revd Lord Ahmad, Minister of State for the Middle East; Mrs Fiona Bruce, Prime Minister’s Envoy on Freedom of Religion; and the All-Party Parliamentary Group on the Holy See. FACE was also responsible for organising the Patriarch’s official visits to: Birmingham Oratory, Edgbaston; St Mary’s College, Oscott; The Newman Society, Oxford University; The Oxford Union, Oxford University; National Catholic Shrine, Walsingham; Cambridge University Catholic Chaplaincy, Fisher House, Cambridge; Chaldean Mission in the UK.

TRUSTEE ACTIVITY

During the financial year, the trustees held four trustees’ quarterly meetings, one trustees’ extra-ordinary meeting, in addition to regular Zoom meetings to deal with interim or high-priority matters; the Resources sub-committee held regular Zoom and WhatsApp meetings; and the chair of trustees was in regular Zoom and telephone contact with the trustees and sub-committee members.
The trustees held their annual Mass for FACE’s trustees, executive, volunteers and donors, at St George’s Cathedral, Southwark, on 4[th] December 2023, for which the principal celebrant was Cardinal Fitzgerald and the preacher Canon Dr Robert Gibbons. The Mass was followed by dinner at which His Excellency Archbishop Miguel Maury Buendia, Apostolic Nuncio in Great Britain, was guest of honour and speaker.

EXECUTIVE ACTIVITY

For part of the financial year, a full-time salaried fundraiser managed fundraising activities in:

Fundraising through donation from individuals;
Fundraising through donation from trusts and foundations;
Fundraising through donation from major donors;

Administration, communications, public relations, and maintenance of information technology, accounting and data systems, and social media, were carried out by a well-trained team of volunteers.

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 5 APRIL 2024

FINANCIAL REVIEW

There was an increase in income compared with the last year. During the year, the charity generated income of £130.9k (2023: £89.7k) mainly consisting of grants and donations.

Grants amounted to £111k and included:

£99k – to support Holy Land
£10k – to support FACE’s infrastructure and core costs

Donations of £15.0k included:

£13.9k – to Holy Land Fund (Gaza Fund & Lent Appeal)
£0.1k – restricted to Iraq Fund
£0.5k – unrestricted Gift Aid

Interest income of £2.8k was earned from bank balances held by the charity.

Expenditure saw an increase from £89.8k to £110.2k. due to substantially more grants being made in the year. Charitable donations paid amounted to £97.3k (2023: £41.9k) including the utilisation of the afore-mentioned restricted project donations. Other support costs incurred in the year were in line with similar expenditure in the prior year.

The year ended with a surplus of £20.7k (2023: £0.2k). Closing reserves of £200.6k comprised of unrestricted funds of £112.6k and restricted funds of £88.0k.

RESERVES POLICY

By the end of the year, the charity’s net assets stood at £200.6k. Of this sum, £112.6k was held as “free” or unrestricted funds. Ongoing events and unrest in the Middle East have restricted the extent of the activities of the charity. However, the trustees are aware that these events will place a demand on the charity for support in future, and they have kept this in mind in building reserves. As a result, their target for “free” reserves, once the Core Costs Fund has been utilised, is currently set at £120k. The charity held restricted funds at the year-end of £88.0k.

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 and expanding the voluntary team.

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 27 January 2025 by:

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

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 2024 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

INDEPENDENT EXAMINER'S STATEMENT

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Olayinka Tomori ACA, DChA

Longmeade Consult Ltd The Old Rectory Springhead Road Northfleet, Kent DA11 8HN

27 January 2025

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 5 APRIL 2024

		Unrestricted	Restricted	2024	2023
	Notes	Funds	Funds	Total	Total
		£	£	£	£
					(see Note 9)
INCOME from
*Donations and Legacies:*
Grants receivable	1	10,000	101,027	111,027	75,329
Donations		2,554	12,467	15,021	10,696
*Other Trading Activities:*
Events		2,025	-	2,025	2,803
Other income		-	-	-	834
Bank interest		2,827	-	2,827	-
		----------------	----------------	----------------	----------------
Total income		17,406	113,494	130,900	89,662
		----------------	----------------	----------------	----------------
EXPENDITURE on
Charitable activities	2	1,260	108,982	110,242	89,820
		-----------------	-----------------	-----------------	-----------------
Total expenditure		1,260	108,982	110,242	89,820
		-----------------	-----------------	-----------------	-----------------
Net movement in funds before transfers		16,146	4,512	20,658	(158)
Transfers between Funds		-	-	-	-
		-----------------	-----------------	-----------------	-----------------
Net movement in Funds		16,146	4,512	20,658	(158)
Reconciliation of Funds
Funds brought forward		96,421	83,483	179,904	180,062
		--------------------	--------------------	--------------------	--------------------
Funds carried forward		112,567	87,995	200,562	£179,904
		==========	==========	==========	==========

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.

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST BALANCE SHEET

AS AT 5 APRIL 2024

			2024		2023
	Notes	£	£	£		£
CURRENT ASSETS
Debtors	6		-	5,126
Cash at bank and in hand		203,974		182,446
		------------------		------------------
		203,974		187,572
CURRENT LIABILITIES
Creditors: amounts falling due
within one year	7	(3,412)		(7,668)
		------------------		------------------
			200,562			179,904
NET CURRENT ASSETS			-------------------			------------------
AND NET ASSETS			£200,562			£179,904
			==========		==========
FUNDS AND RESERVES
Unrestricted – General Fund			112,567			96,421
Restricted funds	8		87,995			83,483
			------------------			------------------
			£200,562			£179,904
			==========		==========

Approved by the Trustees on 27 January 2025 and signed on their behalf by:

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

The accompanying notes form part of these financial statements.

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST PRINCIPAL ACCOUNTING POLICIES

FOR THE YEAR ENDED 5 APRIL 2024

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 2024 with comparative information provided in respect to the year to 5 April 2023.

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 2025, 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.

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.

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

PRINCIPAL ACCOUNTING POLICIES

FOR THE YEAR ENDED 5 APRIL 2024

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.

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-imposed conditions.

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.

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

NOTES TO THE ACCOUNTS (continued) YEAR ENDED 5 APRIL 2024

GRANTS RECEIVABLE	Unrestricted	Restricted	2024	2023
	Funds	Funds	Total	Total
	£	£	£	£
For Le Senevé, Homs, Syria	-	-	-	5,500
St Joseph’s Mission, Ethiopia	-	-	-	25,750
Shashemene School, Ethiopia	-	-	-	2,500
Selam Youth Centre, Kombolcha, Ethiopia	-	-	-	600
Rosary Sisters’ School, Gaza, Holy Land	-	-	-	800
St Francis Parish, Aleppo, Syria	-	-	-	2,377
Ukrainian Greek Catholic Church Food Aid	-	-	-	5,794
St Louis Hospital, Jerusalem, Holy Land	-	99,000	99,000	-
For FACE’s projects in Holy Land	-	2,027	2,027	-
For FACE’s core costs	10,000	-	10,000	-
FACE’s General Fund	-	-	-	32,008
	-----------------	-----------------	-----------------	-----------------
	£10,000	£101,027	£111,027	£75,329
	=========	==========	==========	=====-===
Prior Year 2023
Grants Receivable	£32,008	£43,321	£75,329
	==========	==========	==========

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

NOTES TO THE ACCOUNTS (continued)

YEAR ENDED 5 APRIL 2024

EXPENDITURE	Unrestricted	Restricted	2024	2023
	Funds	Funds	Total	Total
	£	£	£	£
Charitable activities
Charitable project - Grants
St Louis Hospital, Jerusalem, Holy Land	-	86,847	86,847	-
Rosary Sisters School, Gaza, Holy Land	-	10,483	10,483	-
Le Senevé, Homs, Syria	-	-	-	4,750
St Joseph’s Mission, Ethiopia	-	-	-	22,745
Shashemene School, Ethiopia	-	-	-	2,265
Selam Youth Centre, Kombolcha, Ethiopia	-	-	-	1,615
St Francis Parish, Aleppo, Syria	-	-	-	5,341
Ukrainian Greek Catholic Church Food Aid	-	-	-	5,230
	-----------------	-----------------	----------------	-----------------
	-	97,330	97,330	41,946
	-----------------	-----------------	-----------------	-----------------
Direct costs
Staff Costs		1,311	1,311	33,355
	-----------------	-----------------	-----------------	-----------------
	-	1,311	1,311	33,355
Support costs
Telephone, Postage and Stationery	-	396	396	96
Rent	-	2,817	2,817	2,443
Travel expenses	-	806	806	1,445
Equipment, IT, Website and Software	-	3,803	3,803	5,163
Events	-	1,866	1,866	2,232
Other Expenses	-	653	653	1,940
Governance costs
Independent Examiner's fee	1,260	-	1,260	1,200
	-----------------	-----------------	-----------------	-----------------
	1,260	10,341	11,601	14,519
	-----------------	-----------------	-----------------	-----------------
Total Expenditure	£1,260	£108,982	£110,242	£89,820
	========	========	========	-========

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST NOTES TO THE ACCOUNTS (continued)

YEAR ENDED 5 APRIL 2024

2023 Comparative	2023 Comparative
2.	EXPENDITURE	Unrestricted	Restricted	2023
		Funds	Funds	Total
		£	£	£
	Charitable activities
	Charitable project - Grants
	Le Senevé, Homs, Syria	-	4,750	4,750
	St Joseph’s Mission, Ethiopia	-	22,745	22,745
	Shashemene School, Ethiopia	-	2,265	2,265
	Selam Youth Centre, Kombolcha, Ethiopia	-	1,615	1,615
	St Francis Parish, Aleppo, Syria	-	5,341	5,341
	Ukrainian Greek Catholic Church Food Aid	-	5,230	5,230
		-----------------	-----------------	----------------
		-	41,946	41,946
		-----------------	-----------------	-----------------
	Direct costs
	Staff Costs	-	33,355	33,355
		-----------------	-----------------	-----------------
		-	33,355	33,355
	Support costs
	Telephone, Postage and Stationery	-	96	96
	Rent		2,443	2,443
	Travel expenses	-	1,445	1,445
	Equipment, IT, Website and Software	-	5,163	5,163
	Events	-	2,232	2,232
	Other Expenses	-	1,940	1,940
	Governance costs
	Independent Examiner's fee	1,200	-	1,200
		-----------------	-----------------	-----------------
		1,200	13,319	14,519
		-----------------	-----------------	-----------------
	Total Expenditure	£1,200	£88,620	£89,820
		========	========	========

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST NOTES TO THE ACCOUNTS (continued)

YEAR ENDED 5 APRIL 2024

4.	STAFF COSTS AND REMUNERATION OF KEY MANAGEMENT PERSONNEL	STAFF COSTS AND REMUNERATION OF KEY MANAGEMENT PERSONNEL
		2024	2023
		Total	Total
		£	£
	Wages & salaries	1,290	32,565
	Social security costs	-	-
	Pension contributions	21	790
		-----------------	-----------------
		£1,311	£33,355
		========	========
	The average number of staff employed in the year was:
		2024	2023
		Number	Number
	Administration	1	1
		========	========
	No employee has received remuneration at a rate of £60,000 per annum or more	(2022: Nil).
5.	TRUSTEE REMUNERATION & RELATED PARTY TRANSACTIONS
		2024	2023
		Total	Total
		£	£
	Reimbursement of trustees’ expenses to trustees (2023: none)
	amounted to	£-	£-
		========	========

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.

No trustee received any remuneration for trustee services from the charity during the year.

6.	DEBTORS
		2024	2023
		Total	Total
		£	£
	Other debtors	-	1,002
	Accrued income	-	4,124
		------------------	------------------
		£-	£5,126
		=========	========
7.	CREDITORS: amounts falling due within one year
		2024	2023
		Total	Total
		£	£
	Other taxes and Social Security	-	1,127
	Other creditors – grants payable	2,152	5,341
	Accruals	1,260	1,200
		------------------	------------------
		£3,412	£7,668
		=========	========

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

NOTES TO THE ACCOUNTS (continued) YEAR ENDED 5 APRIL 2024

8. RESTRICTED FUNDS

Year ended 5 April 2024	Balance at		Expenditure	Transfer	Balance at
	start of year	Income		s	end of year
	£	£	£	£	£
Holy Land Fund	800	112,953	(108,982)	-	4,771
St Francis Parish, Aleppo, Syria	-	404	-	-	404
Ukrainian Greek Catholic Church Food Aid	445	23	-	-	468
For FACE’s projects in Iraq	545	109	-	-	654
For FACE’s projects in Lebanon	550	5	-	-	555
Core Costs	81,143	-	-	-	81,143
	-------------------	-------------------	-------------------	-----------------	-------------------
	£83,483	£113,494	£(108,982)	£	£87,995
	==========	=========	==========	========	==========

Year ended 5 April 2023	Balance at		Expenditure	Transfers	Balance at
	start of year	Income			end of year
	£	£	£	£	£
St Joseph’s Mission, Ethiopia	-	25,750	(25,750)	-	-
Shashemene School, Ethiopia	-	2,500	(2,500)	-	-
Selam Youth Centre, Kombolcha, Ethiopia	-	600	(1,615)	1,015	-
Holy Land Fund	-	800	-	-	800
St Francis Parish, Aleppo, Syria	-	6,097	(6,097)	-	-
Le Senevé Centre, Homs, Syria	-	5,500	(5,500)	-	-
Ukrainian Greek Catholic Church Food Aid	-	6,198	(5,753)	-	445
For FACE’s projects in Iraq	545	-	-	-	545
For FACE’s projects in Lebanon	550	-	-	-	550
Core Costs	122,548	-	(41,405)	-	81,143
	-------------------	-------------------	-------------------	-----------------	-------------------
	£123,643	£47,445	£(88,620)	£1,015	£83,483
	==========	=========	==========	========	==========

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

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

NOTES TO THE ACCOUNTS (continued)

YEAR ENDED 5 APRIL 2024

Restricted Funds

HOLY LAND Fund. The Fund was set up to support projects in education, healthcare and pastoral support in the Holy Land. Remaining monies in the Fund are restricted to this purpose. Hitherto, the Fund has supported FACE’s projects at:

(i) the St Louis Hospital, Jerusalem, renovating and upgrading the hot water system in the hospital; and
(ii) the Rosary Sisters’ School, Gaza, providing scholarships for the tuition fees of children of impoverished families, and covering teachers’ salaries.

UKRAINE Fund. The fund was set up to finance emergency food rations to parishes in the war-ravaged oblasts of Ukraine.

IRAQ Fund. The Fund was set up to finance projects that enable the survival and advancement of Christianity in Iraq. Remaining monies in the Fund are restricted to this purpose.

LEBANON Fund. The Fund was set up to finance projects in education and healthcare in Lebanon. Remaining monies in the Fund are restricted to this purpose. Hitherto, the Fund has supported FACE’s projects at:

(i) the Adyan Foundation to support the Feshet Sama Centre;
(ii) University of St Joseph Medical School, Beirut, for nursing scholarships; (iii) Rosary Sisters’ Hospital, Beirut, Lebanon, for doctors’ and nurses’ salaries.

ETHIOPIA Fund. The Fund was set up to finance FACE’s education projects in Catholic schools and training centres in Ethiopia, and supported projects at Shashamane School for the Blind, Shashamane; Lideta Catholic Cathedral School, Addis Ababa; St Joseph’s Mission Hostel, Danka Dembidolo; Bucama Nursery in Bucama; and Selam Youth Centre, Kombolcha.

SYRIA Fund. The Fund was set up to finance education and pastoral projects that enable the survival and advancement of Christianity in Syria. Remaining monies in the Fund are restricted to this purpose. Hitherto, the Fund has supported FACE’s projects at:

(i) Le Senevé Day Care Centre, Homs, run by the Society of the Sacred Heart of Jesus for children;
(ii) the Rosary Sisters School, Aleppo, for rebuilding of the bomb-damaged school; and
(iii) St Francis Parish in Aleppo, for rebuilding parish properties destroyed by the earthquake.

CORE COSTS Fund. Restricted donations to cover core costs in FACE’s administration.

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST NOTES TO THE ACCOUNTS (continued)

YEAR ENDED 5 APRIL 2024

9. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES FOR THE PREVIOUS YEAR

		Unrestricted	Restricted	2023
	Notes	Funds	Funds	Total
		£	£	£
INCOME from
*Donations and Legacies:*
Grants receivable	1	32,008	43,321	75,329
Donations		6,572	4,124	10,696
*Other Trading Activities:*
Events		2,803	-	2,803
Other income		834	-	834
		----------------	----------------	----------------
Total income		42,217	47,445	89,662
		----------------	----------------	----------------
EXPENDITURE on
Charitable activities	2	1,200	88,620	89,820
		-----------------	-----------------	-----------------
Total expenditure		1,200	88,620	89,820
		-----------------	-----------------	-----------------
Net movement in funds before transfers		41,017	(41,175)	(158)
Transfers between Funds	8	(1,015)	1,015	-
		-----------------	-----------------	-----------------
Net movement in Funds		40,002	(40,160)	(158)
Reconciliation of Funds
Funds brought forward		56,419	123,643	180,062
		--------------------	--------------------	--------------------
Funds carried forward		£96,421	£83,483	£179,904
		==========	==========	==========