CHURCH ASSOCIATION FOR SUDAN & SOUTH SUDAN
Registered Charity No: 1180881
incorporating THE SUDAN CHURCH ASSOCIATION Registered Charity No: 290607
TRUSTEES REPORT for the year ended 31[st] December 2021
Objectives and Activities
The Church Association for Sudan & South Sudan‘s [CASSS] aim and purpose is to promote and maintain interest in and support for the Provinces of the Episcopal Church of Sudan [ECS] and the Episcopal Church of South Sudan [ECSS].
The Association pursues this objective by:
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providing regular grants to ECS and ECSS through their Provincial Offices;
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publishing a biannual magazine "Sudan Church Review" to promote interest in and concern for ECS and ECSS;
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maintaining partnership with ECS and ECSS through visits;
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advocating the cause of ECS and ECSS in church and governmental circles;
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providing additional grants in support of ECS and ECSS when funds allow.
To achieve these aims the Association encourages its members to support its work through donations, involvement in its fundraising activity, being committed to regular prayer for ECS and ECSS, and keeping informed of current affairs in church and national life in Sudan and South Sudan.
The Trustees consider that CASSS meets with the public benefit guidelines set out by the Charity Commission both through the provision of spiritual and community support to the peoples of Sudan and South Sudan by ECS and ECSS and its empowerment of the poor.
Achievements and Performance
The year continued to be dominated by the global COVID pandemic which shut down international travel for much of the year and meant that the capacity building work that we had been involved in with the Episcopal Church of Sudan and the plans that we had for renewing capacity building work with the Episcopal Church of South Sudan had to be put on ice. We also continued to contend with restrictions on meetings for first half of the year. In November, just when the trustees thought they could resume meetings in person, a fresh wave of COVID struck.
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Despite these constraints the trustees have continued to run the charity as best as they could using electronic media for meetings. The newly formed Standing Committee also met regularly in addition to the trustee meetings and we managed some helpful interactions with the Archbishops of both provinces. In South Sudan the grant that we had made to support the refurbishment of the Juba Guesthouse was successfully used to complete the restaurant and conferencing facilities which have both opened and are earning useful income to support the work of the ECSS. The reports and photos that we have received suggest that the standard of work is good and that a useful facility has been successfully completed. The trustees will be considering a further grant to help complete phase 2 during 2022.
The capacity building support for the Provincial Office of the ECS has had to be delivered remotely this year and we continue to support that office financially through difficult times of economic collapse in Sudan. The trustees also indicated that they would be willing to explore supporting the completion of the office building that has been developed in the Khartoum Cathedral compound so that it too might generate useful income to enable the ECS to become more financially independent.
In addition, we continued to support a number of Sudanese and South Sudanese students with scholarships for study at Universities and Theological Colleges across north and east Africa. This was accompanied by consultancy advice for the developing of the Shokai Bible Institute in Sudan and some of the scholarships will enhance the faculty at Shokai.
The trustees maintained their pattern of meeting three times in the year, although all of these meetings were via Zoom. The Standing Committee also met between those meetings. Our magazine was able to continue with its usual publication schedule and this was supplemented by e-bulletins. The sale of stamps also generated important income for the charity although the decision by the Post Office to move to bar-coded stamps may represent a threat to this income stream in the longer term. We ended the year with very healthy finances thanks largely to a very generous legacy.
Risk Management
The Trustees maintain a risk analysis for factors that might adversely affect the Association’s workt, outlining management strategies and procedures designed to mitigate or manage any potential impact on CASSS should those risks materialise.
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Financial Review
Our funding benefited this year from receiving a particularly large legacy from the estate of Derryan Paul. Discussions are ongoing as to how this legacy can be best used to support work in Sudan and South Sudan. Our normal donated income also rose slightly due to much effort having been put into getting our Gift Aid claims up to date. The increase in tax recovered more than made up for lower income received from trust funds. Donations from subscribers by Standing Order held steady.
Income from sales of mint stamps brought in £4,300 profit, a bit down from last year, reflecting we think the continuing effects of Covid. Profit to us is about 19% of the value of the stamps sold, and we encourage members to buy stamps from our team.
By the end of 2021 we had delivered all of our own planned funding some of which had been previously delayed whilst we agreed with ECSS how it would be used for charitable purposes. As new core grants CASSS gave £18,000 to the Episcopal Church in Sudan (ECS) and £42,000 to the Episcopal Church in South Sudan (ECSS), and continued to give Carlisle Bursary grants. As support for an ECSS student from Yei ended, we have commenced in partnership with CMS to support two ECS students. We also managed funding for ECS from the Archbishop of Canterbury’s Anglican Communion Fund and Mary Sumner House, who are pleased to use our expertise.
The value of our investments rose by more than 10% even after having sold £43,000 to fund this year’s cash flow. The trustees continue to monitor and understand our investments, this year consulting an external advisor on the content of the whole portfolio and looking at its current ethical positioning.
The financial situation in both Sudan and South Sudan continues to be very difficult: holding these reserves in our accounts has been of benefit to both ECS and ECSS but we are actively looking as to how capital can be invested there in a way that assists them be self-supporting.
Reserves Policy
The Association holds considerable reserves which have been deliberately built up over many years, to which income from legacies is added. They are held in order to provide the Association with the continuing ability to help ECS and ECSS with its core costs at a meaningful level. In recent years our grants to them have exceeded the Association’s income. It is anticipated that this will continue to be the case with the reserves gradually reduced to a nominal level over the next twenty years.
It is the fundamental hope of the Association that by that time both ECS and ECSS will progress towards being self-supporting. To that end, the Association is therefore ready to run down its reserves sooner by way of capital investment in Sudan and South Sudan if suitable proposals are presented that help the church towards sustainability. This policy is reviewed by the Trustees annually.
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Structure, governance and management
The Association is a registered Charitable Incorporated Organization, number 1180881, governed by its Constitution. It is a membership organization, functioning in direct continuity from the Sudan Church Association (SCA) which was founded in 1956. Its reserves were received from SCA by merger, and its current income derives principally from its members and other supporters.
The Association is managed by a committee the members of which are the Association's Trustees. The officers and one quarter of the other members of the committee retire by rotation at each Annual General Meeting but are eligible for reelection.
Those who served during the year covered by this Report were: Mary Brooks Tim Flatman Wendy Fry Joanna Hunt Elizabeth Newport Revd Michael Paget-Wilkes John Poole Revd Jane Shaw Revd Joanna Udal Revd Pauline Walker Revd Ian Wallace Revd Andrew Wheeler Revd Canon Ian Woodward
Officers: Co-chairs: Revd Pauline Walker & Revd Ian Wallace Hon Secretary: Joanna Hunt Hon Treasurer: John Poole
Administrative Information
Correspondence addresses: Hon Secretary: 76 Warminster Road, Bathampton, Bath BA2 6RU Hon Treasurer: 23 Leylands Lane, Bradford BD9 5PX
Approved by the Trustees on 24[th] March 2022.
Signed by:
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CHURCH ASSOCIATION FOR SUDAN & SOUTH SUDAN
STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR TO 31 DECEMBER 2021
| Note £ £ £ INCOME AND ENDOWMENTS from: Donations and legacies - Individuals 17,228 178 17,406 - Tax refunds 4,642 - 4,642 - Parishes 265 - 265 - Other organisations 3,035 84,311 87,346 - Legacies 200,250 - 200,250 Sub total: Donations and legacies 225,420 84,489 309,909 Trading activity 2 Mint stamp trading 22,029 - 22,029 Sale of donated postcards & other items 130 - 130 Sub total: Trading activity 22,159 - 22,159 Investments 3 17,539 748 18,287 Other 2,472 - 2,472 Total income 267,590 85,237 352,827 EXPENDITURE on: Charitable activities: 4 Support of ECS & ECSS 57,781 87,112 144,893 Church Association Review & website 6,691 - 6,691 Visits to or from ECS & ECSS - - - Sub total: Charitable activities 64,472 87,112 151,584 Raising funds: Mint stamp trading 2 17,725 - 17,725 Other - - - Sub total: Raising funds 17,725 - 17,725 Other: - - - Total expenditure 82,197 87,112 169,309 Net income/(expenditure) 185,393 (1,875) 183,518 Gains/(losses) on investment assets: 69,349 - 69,349 Net movement in funds 254,742 (1,875) 252,867 Reconciliation of funds Total funds b/fwd at 1 January 560,114 59,801 619,915 Total funds carried forward 814,856 57,926 £872,782 Total Funds Restricted Funds Unrestricted funds |
2020 £ 17,580 2,000 15 27,281 9,414 56,290 30,007 62 30,069 18,079 130 104,568 77,908 7,872 - 85,780 24,449 - 24,449 105 110,334 (5,766) (4,498) (10,264) 630,179 £619,915 Total Funds |
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The comparative figures for each fund for last year are given in Note 10 below. The Notes on the following pages form part of these accounts.
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TION FOR SUDAN & SOUTH SUDAN ALANCE AT31D BER Funds 610n Cash at Bfyn Stock ofmint stsmps Debto e4)244 4Z24) Totsl.. Current ttssets 51,564 LLABILIIIES CTed1t0. omounts due within one ytffjr Net Cuttertt aooets" 9)44 £019,915 Urwtttrictsd .114 Totsl Net A••el% 619,915 24* ApprovedtythpTnulearffl....... .................... ............... ...... •TrJ theJrteh&lfby........
CHURCH ASSOCIATION FOR SUDAN & SOUTH SUDAN
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2021
ACCOUNTING POLICIES
a Accounting convention
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These financial statements have been prepared under the Charities Act 2011 in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice FRS 102 (effective 1 January 2015), on the basis that CASSS is a public benefit entity within the meaning of FRS 102. They have been prepared under the historical cost convention, except for investment assets which are shown at market value.
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b Fund structure
Unrestricted funds comprise those funds which the trustees are free to use in accordance with the charitable objects. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes.
Restricted funds comprise those funds which are to be used in accordance with specific restrictions set by donors. Any balance remaining unspent on a Restricted Fund at the year end is carried forward as a balance on that fund. The Association does not usually bank or invest each fund separately.
- c Income and expenditure
Income is accounted for in the period when receipt is probable, the charity is entitled to its use, and the amounts due are readily quantifiable. Expenditure is recognised when a liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable.
Grants payable are charged when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled.
All financial assets and liabilities that CASSS has are categorisable as basic financial instruments, and are accounted for on initial recognition at transaction value and subsequently at their settlement value if different.
d Volunteers and donated services and facilities
The value of services provided by volunteers is not incorporated into these financial statements. Further details of the contribution made by volunteers can be found in the trustees' annual report.
e Charitable activities and support costs
Costs of charitable activities include an apportionment of support costs. Support costs directly attributable to the cost of generating funds or charitable activities have been allocated accordingly, either direct to the activity incurring the cost or on the basis of use of resources.
f Fixed asset investments
Investments are shown at market value as at the balance sheet date. The Statement of Financial Activities includes the net gains and losses arising on the revaluation and disposals throughout the year.
g Stock
Stock is included at the lower of cost or realisable value. Stock comprises mint stamps valued at current selling price less the normal gross profit margin.
h Going Concern
There are no material uncertainties about the Association's ability to continue as a going concern in the foreseeable future.
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Notes to the Financial Statements for the period ended 31 December 2021 - continued
2. INCOME FROM ACTIVITIES FOR GENERATING FUNDS
The Charity engages in the trading of mint UK stamps, which are sold at face value for postage purposes as a means of raising funds. The profits so generated are taxable, except the Small Trading tax exemption applies.
| Turnover Cost of sales Administrative expenses Net surplus 3. INVESTMENT INCOME Dividends on managed funds Interest received |
2021 22,029 (17,725) - 4,304 18,276 10 18,287 |
2020 30,007 (24,449) - 5,558 17,977 102 18,079 |
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4. EXPENDITURE ON CHARITABLE ACTIVITIES
The Association's main charitable activity is making grant payments to the Episcopal Church Provinces of Sudan and of South Sudan (ECS & ECSS). It also promotes interest in and support for ECS & ECSS by publishing a magazine biannually and maintaining a website.
| Unrestricted Funds Grants to ECS & ECSS Sudan Church Review, & CASSS website Restricted Funds Grants to ECS & ECSS Total Funds |
Total 2021 - 57,500 281 57,781 6,652 - 39 6,691 6,652 57,500 320 64,472 - 87,112 - 87,112 6,652 144,612 320 151,584 Grant funded activity Governance costs Activity undertaken direct |
Total 2020 56,143 7,872 64,015 21,765 85,780 |
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Governance Costs are all costs involving the public accountablility of the Association and its compliance with regulation and good practice. They have been allocated in proportion to the amount spent on charitable activity from unrestricted funds.
Analysis of Governance Costs: Administration expenses £234 (£198). Total: £234 (£198) (figures in brackets are the comparative figures from the 2020 accounts).
5. TRUSTEES’ EXPENSES AND REMUNERATION, AND STAFF
The Association's trustees are not remunerated. They are entitled to reimbursement of expenses for attending meetings and for activity directly related to their duties as trustees. In this accounting period, due to the widespread Covid-19 virus all meetings were held via the internet.
The Association is run by volunteers and has no paid staff.
| 6. DEBTORS Tax recoverable & Dividends due Notified legacy Trade debtors 7. LIABILITIES Grants pending Trade creditors |
2021 Unrestricted 1,800 200,000 2,881 204,681 - 2,432 2,432 |
2020 Unrestricted 6,400 - 1,626 8,026 42,000 220 42,220 |
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Notes to the Financial Statements for the period ended 31 December 2021 - continued
8. FUND MOVEMENTS IN THE YEAR
| Unrestricted funds Restricted funds Carlisle Bursary a ECSS Bishops Discretionary b ECS & ECSS Bishops Retirement c ABC ECS Anglican Communion Fund d Gifts for particular Dioceses & purposes e Totals for restricted funds Total for all funds |
1st Jan 2021 Income 560,114 267,590 28,448 748 1,972 - 1,438 - 572 10,000 27,371 74,489 59,801 85,237 619,915 352,827 |
Expense (82,197) (3,083) - - - (84,029) (87,112) (169,309) |
Transfers - - - - - - - - |
Gains 31st Dec & losses 2021 69,349 814,856 - 26,113 - 1,972 - 1,438 - 10,572 - 17,831 - 57,926 69,349 872,782 |
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a. The Carlisle Bursary Fund was established during 1999 upon the retirement of the Association's former Chair, Mr Brian Carlisle CBE DSC. The fund has been set up to support Sudanese students who have been recommended by an ECS or ECSS Archbishop for further leadership training. A small group considers nominations and makes a recommendation to the trustees.
b. The ECSS Bishops Discretionary Fund derives from a gift entrusted to the Association for the rebuilding of the church at Akot and such other church building purposes as an Archbishop of ECSS may determine.
c. The ECS & ECSS Bishops' Retirement Fund was established in 2003 and derives from donations received to be used for making lump sum payments to ECS & ECSS bishops at retirement.
d. Funding from the Archbishop of Canterbury's Anglican Communion Fund for capacity building in ECS, work monitored by the Sudan Roundtable chaired by CASSS. e. Donations for particular Dioceses and purposes within ECS & ECSS, usually only held short-term, before forwarding to ECS & ECSS.
| 9. INVESTMENTS Market value at 1st January Additions at cost Disposals at book value Revaluation gains/(losses) Market value at Balance Sheet date Investments at market value comprised: BlackRock Charities UK CAF IFSL Equity Growth Fund CBF Fixed Interest Fund CBF Property Fund CBF Investment Fund COIF Fixed Interest Fund COIF Investment Fund M&G Charifund Historical cost as at 31 December |
2021 610,571 1,414 (42,985) 69,349 £638,349 89,872 77,712 5,141 - 214,398 28,838 152,633 69,755 £638,349 £363,004 |
2020 613,378 1,691 - (4,498) £610,571 81,091 85,621 5,507 24,720 187,566 30,871 133,671 61,524 £610,571 £404,274 |
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Notes to the Financial Statements for the period ended 31 December 2021 - continued
10. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR ENDED 31 DECEMBER 2020
| INCOME AND ENDOWMENTS from: Donations and legacies - Individuals - Tax refunds - Parishes - Other organisations - Legacies Sub total: Donations and legacies Trading activity Mint stamp trading Sale of donated stamps & postcards Sub total: Trading activity Investments Other Total income EXPENDITURE on: Charitable activities: Support of ECS & ECSS Sudan Church Review & CASSS website Visits to or from ECS & ECSS Sub total: Charitable activities Raising funds: Mint stamp trading Other: Total expenditure Net income/(expenditure) Gains/(losses) on investment assets: Net movement in funds Total funds b/fwd at 1 January Total funds carried forward |
£ £ £ 16,488 1,092 17,580 1,750 250 2,000 15 - 15 6,034 21,248 27,281 9,414 - 9,414 33,701 22,590 56,290 30,007 - 30,007 62 - 62 30,069 - 30,069 17,220 859 18,079 - 130 - 130 81,120 23,449 104,568 56,143 21,765 77,908 7,872 - 7,872 - - - 64,015 21,765 85,780 24,449 - 24,449 105 - 105 88,569 21,765 110,334 (7,449) 1,683 (5,766) (4,498) - (4,498) (11,947) 1,683 (10,264) 572,061 58,118 630,179 560,114 59,801 619,915 Restricted Funds Total Funds Unrestricted funds |
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CHURCH ASSOCIATION FOR SUDAN & soufH SUDAN I )rt on the accounts of the Trust for the year ended 31 December 2021. comprising Sratement of Financial Activities, Balanc£ Sheet and Not¢s. Rupettive responsibilities of trustees and ex8miner The ChIty'S tmstees are responsible forthe PTepaTion of the accounts. The charity's truses considcr that an auth"t is not requiTed for this vear under section 144(2) of the Clwi"ts"¢s Act 2011 (the 2011 Act) and that an independent ¢xaminatsOll is needed. It is my responsibility to.. • examine th¢ accounts undcr sectton 145 ofthe 2011 Act • to follow the procedutes laid in th¢ general DI(.0nS vell by the commission under section 145(5)0)) of the 2011 Art • to state whether particular matters have come to my attentson Basis of independertt examiner's report Mv ¢xamination Thas Caled out in aceordancc iiith the general DiTCCtions given bi, the Charity Commission. An ekvnination includes a [Cle of the accountmg records kept bv the charitv and a companson of the accounts pT¢sented with those cOrdS. It also includes considelation of wiusual items or disclosu$ in the accounts and seeking explanatt.ons from l'ou as tllS concerning any 5Lich matters. The proceduECS undertaken do not provide all the evidence that would be quired in an audit and ¢onsequentlv no OPiDion ks wven &8 to M.hether the accounts present a 'true and fw"r M¢w' 8lld the report is limityl to thosc matters set out in the nLxl Statement. Independent uaminer's ststement In connection with m? examinati"0 no matt¢r h&8 come to trntion: (l) which gives me reasonable to believe that in an5. rnater respect the requ1ments.. • to keep accountsng COrdS in acc4)rdance iiith section 130 of the 2011 Act and • to prepare lnts which accord Mith the accounling and comply with the aUntIllg requirem¢nts of the 2011 Act have not been n)et or (2) to wkn'clL m my Opinio attelltion should be dr4wm in order to enable a proper widerstandmg of the a¢counts to be Teache41. Stephen Cutler FCA DChA 23 Gr&8mere Close. Gwldforf GUI 2TG Dated.. 1110412022