## **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 2023** ## **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** Supporting the Episcopal Churches in Sudan and South Sudan doesn’t seem to get any easier as the years roll by, and 2023 has been another challenging year for the charity. Happily, we were able to resolve our banking difficulties early in the year which has meant that income began to flow again and we have been able to transfer funds to ECS and ECSS. A claim for compensation was rejected. The trustees decided not to pursue the matter further given our dependence on our bank to transfer funds to Sudan and South Sudan. It wasn’t long, however, before the next challenge was upon us. In April a paramilitary group known as the Rapid Support Force attacked the Sudanese Armed Forces, and a bitter civil war has ensued in Sudan. Almost 9 million people have 1 been displaced from their homes making it the world’s worst humanitarian crisis. The food supply has been seriously disrupted and many people now face starvation as a result. The Episcopal Church has continued functioning throughout, with local pastors actively serving their congregations. Archbishop Ezekiel Kondo put together a survival plan, to distribute relief supplies through 77 church centres, and we responded by launching an appeal (believed to be the first in our history) to help fund his plan. The response from supporters was very generous and, working with other partners, we managed to meet the Archbishop’s target, transferring funding to the displaced Provincial Office in Port Sudan. In comparison a report from the Vatican says that the Catholic Church in Sudan has been reduced to almost nothing. There is still no end in sight to the conflict and we are involved in funding a revised survival plan for 2024. The situation in South Sudan has been more stable this year and one of our trustees was able to visit to begin the capacity building work in the Provincial Accounts Office that we had offered as part of the package of funding to the Juba Guesthouse. Good progress was made and further visits are planned in the coming year. There have also been good reports that the Guesthouse which we helped fund is functioning well in its vastly improved facilities and the benefits are showing in the annual accounts of the Province in terms of income generated. Our scholarship programme has continued to support two Sudanese students training in Kenya and Egypt, and one from South Sudan training in Uganda. During the year, our trustees met twice as a full board, and the Standing Committee met four times between those meetings using Zoom. We convened the national Sudan Roundtable three times during the year, conferring with other Christian agencies on how together we could best respond to the war in Sudan, coordinating efforts to support ECS. We mailed out over 600 copies of our magazine both times it was produced, and also circulated a much appreciated monthly e-News about the crisis in Sudan, keeping anyone interested in touch with what life has been like there, both joys and sorrows. We welcomed a new trustee in November and began a recruitment process for other new ones who will stand for election at the AGM. CASSS remains in good shape to meet the challenges that Sudan and South Sudan continually throw our way. ## **Risk Management** The Trustees maintain a risk analysis for factors that might adversely affect the Association’s work, outlining management strategies and procedures designed to mitigate or manage any potential impact on CASSS should those risks materialise. Together with other partners, we are closely monitoring the effects of the current war in Sudan to understand what effective support can be given to ECS. 2 ## **Financial Review** Our income this year tilted towards funding for restricted purposes as we lead the national appeal to support ECS in its crisis following the outbreak of a new war in Sudan. Personal giving to our general funds looks lower, but last year we received an exceptional donation from one person, and overall, our income has increased. The appeal focussed on a humanitarian response plan prepared by ECS Provincial Office. The target of £80,000 looked daunting, but thankfully was achieved in the six-month time span over which the plan was framed. During the appeal we received £13,840 from individuals and £66,260 from organisations, but we started receiving special funding for ECS before that, within one week of the outbreak of war. From April to August, we received £34,620 special gifts for ECS over and above the appeal total. We are grateful for legacies received from the estates of Philip Bowcock and Phyllis Pugh, the latter specifically for ECSS. We are also grateful for the efforts of Jill Parry who, during a difficult year for her, has faithfully managed our sales of mint stamps raising funds for CASSS. Whilst sales fell compared with 2022, our income was kept steady by an increased return on our investments. Our grants to ECS and ECSS have again far surpassed our income. This was planned as part of our intention to try and help them become self-supporting. A special grant of £100,000 was given to ECS for this purpose, with ECSS having been given the same in 2022. We are gratified to see that ECSS now has steady income streams of its own, but it is saddening to have seen those that ECS was developing being totally destroyed by the current war. ## **Reserves Policy** The Association holds considerable reserves which have been deliberately built up over many years. 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 Struciure. governan¢e and management The A&￿￿latiOn is a registered Charitable ]ncorsx)rdt￿ O￿anizatiO￿ number 1180881. governed by its Constitution. It is a membership organization. ￿nctiOning in direct continuity from the Sudan Church As￿)ciation (SCA) which was founded in 1956. Its reserves were re￿iVed from SCA by merger. and its cUT￿nt income derives principally from its members and other supp)rters. The Association is managed by a committee the members of which are the Association's Trustees. One third of the members of the committee retire by rotation at each Annual C￿neral Meeting but are eligible for reelection. The offi￿r$ are subject to annual appointment. Those who served during the year covered by this Report were: Mary Brooks Revd Graham Buttanshaw (from Nov 23) Tim Flatman Joanna Hunt Revd Michael Paget-wilkes Revd Joanna Udal Revd Ian Wallace Revd Canon lan Woodward Elizabeth NewFX)rt John Poole Revd Pauline Walker Revd Andrew Wheeler Officers.. C(Fchatrs'. Hon Secretary. Hon Treasurer: Revd Pauline Walker & Revd Ian Walla Joanna Hunt John P￿Ie Administrative Inforniation Registered addr￿. 97 Canterbury Close. Yate. Bristol BS37 Correspondence addresses: Hon Secretary: 76 Wanninster Road. Bathampton, Bath BA2 6RU Hon TreaSU￿r. 11 teylands Lane. Bradford BD9 5PX Approved by the Trustees on: I *x+ Signed by". **CHURCH ASSOCIATION FOR SUDAN & SOUTH SUDAN** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR TO 31 DECEMBER 2023** **----- Start of picture text -----**
Unrestricted Restricted Total Total
funds Funds Funds Funds
2022
Note £ £ £ £
INCOME AND ENDOWMENTS from:
Donations and legacies
- Individuals 19,152 16,949 36,101 37,305
- Tax refunds 2,781 - 2,781 2,000
- Other organisations 1,835 167,068 168,903 45,058
- Legacies 13,293 100,000 113,293 85,359
Sub total: Donations and legacies 37,061 284,017 321,078 169,722
Trading activity 2
Mint stamp trading 11,696 - 11,696 14,490
Sale of donated postcards & other items - - - 50
Sub total: Trading activity 11,696 - 11,696 14,540
Investments 3 20,578 2,328 22,906 18,531
Total income 69,335 286,345 355,680 202,793
EXPENDITURE on:
Charitable activities: 4
Support of ECS & ECSS 163,517 247,583 411,100 197,084
Church Association Review & website 9,682 - 9,682 6,868
Visits to or from ECS & ECSS 288 - 288 4,206
Sub total: Charitable activities 173,487 247,583 421,070 208,158
Raising funds:
Mint stamp trading 2 9,628 - 9,628 11,988
Sub total: Raising funds 9,628 - 9,628 11,988
Other: 45 - 45 -
Total expenditure 183,160 247,583 430,743 220,146
Net income/(expenditure) (113,825) 38,762 (75,063) (17,352)
Gains/(losses) on investment assets: 38,755 - 38,755 (56,834)
Net movement in funds (75,070) 38,762 (36,308) (74,186)
Reconciliation of funds
Total funds b/fwd at 1 January 669,446 129,150 798,596 872,782
Total funds carried forward 594,375 167,912 £762,288 £798,596
**----- End of picture text -----**
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 **CHURCH ASSOCIATION FOR SUDAN & SOUTH SUDAN** ## **BALANCE SHEET AT 31 DECEMBER 2023** |Notes
**FIXED ASSETS**
Investments
9
**CURRENT ASSETS**
Cash at Bank
Stock of mint stamps
Debtors
6
Total: Current assets
**LIABILITIES**
Creditors: amounts due within one year
7
**Net Current assets:**
**TOTAL NET ASSETS**
**FUNDS ANALYSIS**
8
Unrestricted funds
Restricted funds
**Total Net Assets:**|2023
£
£618,612
£162,397
£288
£20,274
£182,959
£39,283
£143,676
£762,288
594,375
167,912
£762,288
Total
Funds|2022
£
581,515
209,737
1,005
9,409
220,150
3,070
217,081
£798,596
669,446
129,150
£798,596
Total
Funds| |---|---|---| The notes on the following pages form part of these accounts. Approved by the Trustees on 11th April 2024 and signed on their behalf by the Revd Ian Wallace, co-Chair of the Trustees 6 **CHURCH ASSOCIATION FOR SUDAN & SOUTH SUDAN** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2023** **1. 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 2019), on the basis that CASSS is a public benefit entity as defined in 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 2023 - 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|2023
11,696
(9,578)
(49)
2,068
19,282
3,623
22,906|2022
14,490
(11,988)
-
2,502
17,162
1,369
18,531| |---|---|---| ## **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
Visits to or from ECS & ECSS
**Restricted Funds**
Grants to ECS & ECSS
**Total Funds**|Total
2023
-
160,000
3,517
163,517
9,600
-
83
9,682
286
-
2
288
9,885
160,000
3,602
173,487
-
247,583
-
247,583
9,885
407,583
3,602
421,070
Activity
undertaken
direct
Grant
funded
activity
Governance
costs|Total
2022
134,400
6,868
4,206
145,474
62,684
208,158| |---|---|---| 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: (figures in brackets are the comparative figures from the 2021 accounts). Reports commissioned £870 (nil); meeting room hire including Zoom facility £868 (£348); travel to meetings £1,040 (£454); visits to ECS & ECSS nil (£4,168); administration £824 (£299). Total: £3,602 (£5,269) ## **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, six (last year: 5) trustees reported UK travel and administration costs totalling £842 (£753). Of those expenses £371 (last year £452) were returned by them as unrestricted voluntary contributions in support of the charitable activities of the Association, plus £286 visit to ECS costs. The Association is run by volunteers and has no paid staff. |**6.**
**DEBTORS**
Donations receivable
Tax recoverable
Dividends & interest due
Prepayments
Other amounts receivable
**7.**
**LIABILITIES**
Grants pending
Amounts payable|2023
Unrestricted
10,150
2,400
2,151
5,539
34
20,274
21,561
17,722
39,283|2022
Unrestricted
260
3,800
3,828
-
1,521
9,409
796
2,274
3,070| |---|---|---| 8 ## **Notes to the Financial Statements for the period ended 31 December 2023 - continued** ## **8. FUND MOVEMENTS IN THE YEAR** |**Unrestricted funds**
**Restricted funds**
Carlisle Bursary
a
ECS Survival Appeal
b
ECS Translations Department
c
ABC ECS Anglican Communion Fund
d
ECSS Bishops Discretionary
e
ECS & ECSS Bishops Retirement
f
Gifts for particular Dioceses & purposes
g
Totals for restricted funds
**Total for all funds**|1st Jan
2023
Income
669,446
69,335
103,590
5,566
-
80,101
-
41,044
12,249
-
1,972
-
1,438
-
9,901
159,633
129,150
286,345
**798,596**
**355,680**|Expense
(183,160)
(11,245)
(68,971)
(8,701)
(3,637)
-
-
(155,028)
(247,583)
**(430,742)**|Transfers
-
-
-
-
-
-
-
-
-
**-**|Gains
31st Dec
& losses
2023
38,755
594,375
-
97,912
-
11,130
-
32,343
-
8,612
-
1,972
-
1,438
-
14,506
-
167,912
**38,755**
**762,288**| |---|---|---|---|---| a. The Bursary Fund was established to support Sudanese students who have been recommended by an ECS or ECSS Archbishop for further leadership training. b. Funding received in response to a special appeal for relief funding for ECS. c. Funding received to support work of ECS Translations Department. 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. 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. f. 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. g. 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 Investment Fund
COIF Fixed Interest Fund
COIF Investment Fund
Epworth Equity Fund
M&G Charifund
Historical cost as at 31 December|2023
581,515
76,373
(78,030)
38,755
£618,612
89,068
-
4,699
206,956
26,559
147,279
79,728
64,322
£618,612
£404,234|2022
638,349
1,656
-
(58,490)
£581,515
86,769
75,153
4,451
189,160
25,228
134,885
-
65,870
£581,515
£363,246| |---|---|---| 9 **Notes to the Financial Statements for the period ended 31 December 2023 - continued** ## **10. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR ENDED 31 DECEMBER 2022** |**INCOME AND ENDOWMENTS from:**
**_Donations and legacies_**
- Individuals
- Tax refunds
- 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
**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**
|£
£
£
25,995
11,310
37,305
1,950
50
2,000
1,725
43,333
45,058
6,915
78,443
85,359
36,585
133,137
169,722
14,490
-
14,490
50
-
50
14,540
-
14,540
17,760
771
18,531
-
-
-
-
**68,886**
**133,908**
**202,793**
134,400
62,684
197,084
6,868
-
6,868
4,206
-
4,206
145,474
62,684
208,158
11,988
-
11,988
**157,462**
**62,684**
**220,146**
(88,576)
71,224
(17,352)
(56,834)
**-**
(56,835)
(145,410)
71,224
(74,186)
814,856
57,926
872,782
**669,446**
**129,150**
**798,596**
**Restricted**
**Funds**
**Total**
**Funds**
**Unrestricted**
**funds**| |---|---| 10 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CHURCH ASSOCIATION FOR SUDAN & SOUTH SUDAN I report to the trustees on my examination of the accounts of the Church Assoaation for Sudan & South Sudan (the Assoaats'on) for the year ended 31 December 2023. R•sponslbllltlo8 and ba81s of rnport AS the charity trustewd of the A88ociation, you are responsible for the preparation of the accounts in accordance wrth the requirements of the Charities Act 2011 (the Act,). I report in respect of my examinatTron of the Assoaation's accounts carried out under section 145 of the 2011 Act and in caryin9 Out my examination I have followed all the applicable Directions given by the Charrty Commission under section 145{5)Ib) of the Act. I can ¢onfimi that l am qualtfied to undertake the examination because l am a registered member of the Chartered In8titute of Management Accountants. which 18 one of the li8ted bodie8. Indepondant Examlnor'• statament I have completed my examination. I confimi that no material matters have come to my attention in connection wth the examination giving me cause to believe that in any material respect.. 1. accounting ￿CordS were not kepi in respect of the Asswation as required by section 130 of the Act., or. 2. the accounts do not accord wilh those record8: or, 3. the accounls do not comply wrth the applicab￿ requirements concerning the form and content of accounts set OLrt in the Charrties (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'tnJe and fair view, which is not a matter considered as Part of an independ6nt examination. I have no concem8 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 account8 to be reached. hn Arthur Snglis-Jon88 Chartered Managemerrt Accountant, Chartered Global Management Accountant The Old Livery, 28-30 Main Street. Fehon. Morwh, Northumberland NE65 9PN 31 March 2024