## **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: - providing regular grants to ECS and ECSS through their Provincial Offices; - publishing a biannual magazine "Sudan Church Review" to promote interest in and concern for ECS and ECSS; - maintaining partnership with ECS and ECSS through visits; - advocating the cause of ECS and ECSS in church and governmental circles; - 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. 1 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. 2 ## **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. 3 ## **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: 4 **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**| |---|---| 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. 5 TION FOR SUDAN & SOUTH SUDAN ALANCE AT31D BER Funds 610￿n 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** - 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. - **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. 7 ## **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| |---|---|---| ## **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| |---|---|---| 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| |---|---|---| 8 ## **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**| |---|---|---|---|---| 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| |---|---|---| 9 **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**| |---|---| 10 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 Ch￿Ity'S tmstees are responsible forthe PTepaT*ion of the accounts. The charity's trus*es 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 Ca￿led out in aceordancc iiith the general DiTCCtions given bi, the Charity Commission. An ekvnination includes a [C￿le￿ 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 tll￿S 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 requ1￿ments.. • to keep accountsng ￿COrdS in acc4)rdance iiith section 130 of the 2011 Act and • to prepare ￿l￿nts which accord Mith the accounling and comply with the a￿UntIllg 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