CHURCH ASSOCIATION FOR SUDAN & SOUTH SUDAN Registered Charity No: 1180881 incorporqtiryg THE SUDAN CHURCH ASSOCIATION Registered Charity No: 290607 TRUSTEES REPORT for the year ended 31st December 2024 Objectives and Activities The Church ASK￿latiOn for Sudan & South Sudan's [CASSSl aim and purpose is to promote and maintain interest in and support for the Provinces of the Episcopal Church of Sudan IECS] and the Episcopal Church of South Sudan IECSSI. The Association pursues this objectkve by.. providing regular grants to E￿ and through their Provincial Offices; publlshing a biannual magazine "Sudan Church Review to promote interest in and concern for ECS and E￿,. maintaining partnership with ECS and ECSS through visits; adviKating the cause of E￿ and E￿5 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 irrfornied of current arfairs in church and national life in Sudan and South Sudan. The TTUStees consideT 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 empowernient of the poor. Achievements and Perforniance Throughout 2024 CASSS has played a major role in supporting the Episcopal Church of Sudan (ECS) through the long months of the dreadful civil war that has devaststed that country and its population. Not only were we on hand to support and encourage the PTovincial Team as they re-established a temporary Provincial Office in Port Sudan, but we were also able to convene the Sudan Roundtable of .supporting organisations to Co-ordinate 5UPPOrt to ECS and provide substantial funding to enable the ECS not only to Survive, but also to play a significant part in providing relief aid to the population of Sudan. During the year we received a'survival Budget, from Archbishop Ezekiel Kondo. This resulted in CASSS launching its first ever ap￿al to fund it. Our supporter5 responded with great generosity and we were able to raise £43,308. To that we added a core grant of £40,(K)O and also handled L19,(KJO received from other orsanisations which can't get funding through to Sudan. When combined with the contributions of other Roundtable members, the Survival Budget was fully funded. The Problem then arose as to how to get the funds to the ECS Provincial accounts as the banking system in Sudan has all but failed and western banks were unwilling to make any transfers. Thankfully CASSS had previously transferred funding to ECS for another project and was able to give perniission for these funds to be used until such time as we could solve the problem. Providentiallyi we identified another way of transferring funds through a company called Stonex, which speciali5e in Such complex transfers. After a couple of trial transfers, it was clear that Stonex were a5 good as their word and were able to get the funds throush at a competitive exchange rate. As a result other members of the Roundtsble have now adopted the same route for transferrin8 funds, providing a reliable stream of funding for ECS. For Its part, through the Survival Budget ECS has succeeded in keeping 77 church centres staffed, providing hope and encouragement for the people in the midst of devastation and starvation and acting as hubs for the distribution of ￿lief aid. In major visitation programmes, Archbishop Ezekiel has visited some of these church centres to provide leadership and encouragementr. these churches dotted across the country have been beacons of light in the midst of great darkness. Tragically the avil war continues unabated with almost daily reports of a new battle. This has led to sFculation that Sudan may fragment under different governments, but in the midst of this confusion the E￿ remains united and an example of hope and unity across tribal boundaries. CASSS has continued to play a role in keeping people informed about the tragedy in Sudan when it sometimes seemed that the world had forgotten the problem. We produced a series of news updates throughout the year as part of our appeal strategy which have played a Small part in tryins to fill the news vacuum. The confiict in Sudan has also had an impact on its neighbour, South Sudan. Revenue5 fTom the sale of oil have plummeted as the export pipeline has been disrupted and this has led to renewed tensions between the various factions within the government of South Sudan. At the time of writing there are fears that South Sudan may itself be on the precipice of yet another civil war and we are praying fervently that all parties will draw back from the brink. The Episcopal Church of South Sudan (E￿) has been playing its part in seeking to encourage peace rather than confiict and, with fellow church leaders, has issued a call for peace through the South Sudan Council of ChuTche5. CASSS ha5 continued to supw)rt Ec￿ with an annual grant to sustain the running costs of the Provincial Office and with capacity building supporti particularly in the area of the Provincial Finan￿ Oflice. The Provincial Guesthouse, which CASS5 helped to fund, is also providing some income to the Province to 5UStain its work. Our scholarship support for two members of the Shokai Theolosical College who were displaced from Omdurnwi continued, and towards the end of the year we were also exploring apprenticeship training for three Mother's Union leaders in refugee care and the management of programmes. Our hope it that these leaders will be able to carry their new-found skills back to Sudan when they can return. The Review has cot#inued to be published twi￿ a year along with e-mailed bulletins and the dissemination of news via our website. We also have a full and active trustee body that meets regularly, either through the ￿riodIe meetings of the Trustee Board or through the regular Standin8 Committee meetings on Zoom. In line with the constitutional changes that we made back in 2018 we have also been able to deal with a number of decisions between meetings via e-mail. Overall the charity remains strong and active in its support for the Episcopal Churches of Sudan and South Sudan and we long for peace and just government to enable both churches to flourtsh. Risk Management The Trustees maintain a risk analysis for factors that might adversely affect the Association's work, outlining management strategies and pr(K*dures d￿18ned to mitigate or manage any potential impact on CA555 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. Financial Review Our income from members is the highest it has been An the last ten years, even before taking into account legacies received from the estate of Yvonne Rich, Rhoda Scott and C E Denning. The level of siving 15 seen not just in the committed response to the crisis in Sudan but also in seneral support, and the increased personal 8iving has enabled us to claim more in Gift Aid. In contrast, funding we receive from other Organizations for Sudan is down, and in future years is likely to fall further as we have been instrumental in establishing a method for them to transfer funding to ECS direcL a far more satisfactory solution. Income from dividends was slightly do￿ but that from interest shows a larse increase as we had high cash holdings due to the legacies received, and use high interest deposit accounts. Our one remaining fundraising effort, sales of mint postage stamps, also yielded its highest profit for three years. We are grateful for the efforts of Jill Parry who manages this work on her own. The accounts shows a substantial surplus, attributable to the legacies received this year, but we did not hold back on providing support grants to ECS and ECSS. Both We￿ given significant funding to sustain their core activities, and for ECS (together with other parttiers) we fully played our part in prov&din8 relief support. In addition, the accounts this year a150 include recognition that we are now holdins £95,626 specifically for capital building works in Sudan, to be released when peace and security returns. 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 with the reserves gradually reduced to a nominal level over the next twenty years. It is the fundamental hope of the Asscriation 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 s(K)ner 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. Strncture, governance and management The Association is a registered Charitsble Incorporated Organization, number 11808811 soverned 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, but its current income derives prinapally from its members and other SUPPOrters. The Ass(Kiation is managed by a committee the members of which are the Association s Trustee5. One third of the members of the committee retire by rotation at each Annual General Meeting but are eligible for re*lection. The office￿ a subject to annual appointment. Those who served during the year covered by this Report were.. Mary Brooks Revd Graham Buttan5haw Tim Flatman Wendy Fry Joanna Hunt Elizabeth Newport Revd Michael Pa8et-Wilkes John Pwle Dr Tabita Shokai (from June '24) Revd Joanna Udal Revd Pauline Walker Revd lan Wallace Revd Andrew Wheeler Revd Canon Ean Woodward offi￿rS.. C(Trchairs: Hon Secretary.. Hon Treasurer. Revd Pauline Walker & Revd lan Wallace Joanna Hunt John Pix)le Administrative Inforniation Registered address: 23 Leylands Lane, Bradford BD9 5PX Correspondence addresses.. Hon Secretary.. 76 Warnitnster Road, Bathampton, Bath BA2 6RU Hon Treasurer. 23 Leylands Lane, Bradford BD9 5PX Approved by the Trustees on: 3rd APL 2025 Signed by.. INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CHURCH ASSOCIATiIY4 FOR SUDAN & SOUTH SUDAN I report to the Iru8tae$ on my examination ol the accounls of ihe Church As$oN"ats'¢)n I Sudan & South Sudan fihe Assooation) lor ltte year ended 31 December 2024. RMpon•ltsllltlM •nd b••l• of r•port A8 the charty iruslees of t￿ A8soci8lion, you are re8poniiblè for the preparation ol tt oc¢ounls In accordance wrth the requifements of the Chorrt*8 Act 20111'the Act, I report In respecl of my examination of IM As$otsation'8 accoL¢nt8 camed out under sed 145 01 the 2011 Act and In carrying OLrt my examination I have followed all applicable Oireclions given by Ihe Charty Commission under Section 1451511bl ol the Act I can confin thal l am quaIrf￿1 to undertake the examination r)e¢ause l arn a reg181ered member of th• Chartered Imtrtute of Manffjement Accountants, whth i• one of th• Imted tx)d*s. Ind•p•nd•nt Eumln•r'• •tatwn•nt I hova completed my examinatson I confirm that rK) m•terial mottern hav• come to my attention In ¢onr￿dIon ￿th the examination giving me cause to t￿1￿¥0 that In any m•tanal 1 accounting r•¢ords w¢re not kept in f•8F•d of the As8OCtation as requir￿ by section 130 of ihe Act. or. 2. the accounts tjo not accord wrth Ihole rocords, or. 3 the accounts do not comply wrth the a01ca￿e requirements conceming the fomi arKI content of aGcounts sel out In the Charrties IA¢¢ounts and Reports) Regulations 2008 olh•r than any requirement Ihat Ihe accounts give a 'lrLM> and fair view, whth Is nol a mattèr considered as part of an Independent examinat￿n I have no Con￿￿$ and have Come 3cro•s no other mattoro in coftneth'on wrth th• examination lo which attenlion should be drawn In this report ifi order lo enable a proper understanding of Ihe accounts to be reached hn Arthur Inglffj-Jones Chartered Managemenl Accountant. Chartered Global Management Accountant The Old Livery. 28-30 Main Streel, Fetton. Morpeth, Northumberland NE65 9PN 03 March 2025 CHURCH ASSOCIATION FOR SUDAN & soufH SUDAN TATEMENT OF FINANCIAL AcfIvITIES FOR YEAR TO I DECEMBER 2024 UT￿eY1r1Cted Restricted Funds Totsl Funds Toial Fund$ 2023 No INCOME AND ENDOWMEwfs fronL Domhons ¢TffA l£gvie5 - ]ndividuais - Tax refund5 15.020 Z2n 64,491 36,1(n 1781 4186 1,144 119,71Y 6,457 . Othw organisations 119,7( 228,1 Sub kntaL. t￿natio￿5 and legacies 146,395 81.782 321,078 Mint statnp trading 14,102 11,696 lJrneshntKts 25,138 ZLY47 27245 Totsl in¢orne 185,635 83,879 269.514 Support of E(5& E￿fj Church As￿lation Review & weE6ite Vi*ts to or from E(5 & E￿5 94.107 IIZ112 I￿.219 411,1(K) Z581 Sub lolal.. CTharitableadiviti£ IG4,7rJ IIZ112 2J6N5 421,070 Mint slamp tradu io.iYJ io.i¥J 9h28 Other. Total expe#diture 114. iiii 227.(I78 430.745 Netincomellexpendlturel Goln¥(lossesl OM investmefftst 49sels' Q8244} 41436 27,336 (75Jh31 27 Netnwvement in fimdg 128.2931 136J081 Retonciliation of tunds Total b/fwd at l January ?91,375 167,912 761288 798.?96 Total fund8 eatried fonvatd 139.679 J31059 The comparative f5gures for each fund for last year are gtven tn Note 10 below. The Note5 on the Eollowsng pages fom part of these accounts. CHURCH ASSOCIATION FOR SUDAN & SO[￿H SUDAN BALANCE SHEET AT 31 DECEMBER 2024 Total FUT 2Y24 Total Fuftds Notes FtXED ASs￿s ]nvestments 618,612 CURRENT ASSETS Cash at Bank SknKk of mint $lathp$ Debtot Q64432 &3 16Z397 £19,397 11,274 Total: Current assets Q84o¥1 182,959 LIABtLrrIEs CTÈditots.' amounts due within one year £98,481 Net Current asse￿. a86,111 143,676 TOTAL ASSETS 1059 £762,288 FUNDS ANALYS Utvestricted Fund5 591.375 Restricted fund5 139.679 J67,912 Totsl NrtA•sets: £&3ZOi9 62,288 The noteson the following pages form partof these￿cOunt￿ 8 A Qpa 202> ApprvvedbYtheTruStL￿tslffl............................. .................... ... .. CHURCH ASSOCIATION FOR SUDAN & SOUTH SUDAN NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 ACCOUNTING FOUCIES A¢counting ¢onvention These Eitwicial statements haye been prepared under theCharitie5 Act acCOrda￿e with A¢tL)untingand Reportin8 by Char2tie5'. 5talemenl of Recom]nendLd Practice FRS 102 (effective ? january J)191, ()n the 1&8i% that CA555 is a pub]xc benefit entsty as defined in FI￿ IOZ They have IRen prepared under the hisiorical cost conventiorn except for investsnent assets whith are shownat Dwket value. b Fund 8trutknue Lnre5tritted funds cothpri8e th(6e funds whith the trnslets are free towetn ai(lable. Grants payable are tharged when the offer is conveyed lo the ￿ripient except in th(w cases where the olfer is conditional, such grants Lwg Tryognwl asexwlditure when the condition5 atta£hing a￿ fulfilled. All finan(iai assets and b"abi]itst￿ that CASSSha5 are catr¥orisable as b&sic finArKia] instruments, and are accounted foron initial recognition at tra]E4¢tion vajue a]Kl 5ubsewient]y at theirsettlement value il diÉferert d Volurtteer8 and donated servi¢eb and facilities The value of*Nitt8 pri)ViLled by vi)lunteers is not itKorporoted into these financial ststements. Furtherdelailsof the contributsnn made by va]unleer5 canbe fixmd in the Injstees, annual rep)rL Charitable activities and support costs Ctsts of choritabk activitie5 include an apportionment of 5UPPOrt C05t& Support costs directly attributabje to the Cost of generatsng fvnds or charitable activities have been all￿•ted accordingly, either direct to the actsvity f Related Patty Ttansa¢ti(m8 Therehave been ro related party transactiorLS in the reFK)rhngperiiKI. 8 Fixed a85rt InV￿tments Inves1￿ents are shown at tnarkct value asat thc bala￿C sheetdatc. TheState]nent of Activitie5 i￿]ude$ the net and Io&ffsaribin% the ￿alUa￿L￿ arKI diswia15 thrvughvut the year. h SttKk 5toKk is ]￿luded at the lower of c05t or reati5abie value. Stttk comprises m￿tstaMpS va]ued at currentsel]ing pritr the norn￿1 8ross profit mar8J Coin8 Concern There are material utxethties aiN)ut the ASSLxiatson's 8biJity tocontinve as a going concern in the foreseeable ture. Notes to the Finanexal Statements fot the perlod en(led 31 tleeember2023- ¢ontinued INCOME FROM ACrIV￿IES FOR GENERATING FUNDS The Charity engages in the trading of mint UK Stamps. whid) arc sold ai lace vaiut lor postage purposets as a thea￿ of raising Eunds. The Profits so 8er*rated are taxable, exwt the Small Trading tax exemptsOnapp]￿s. Turnover Cost of sales Administrative expenses Nct surplus 14.102 0.1931 (9.5781 1491 INVESTMENf INCOME 19Akn8 8.167 27Z45 19,282 Interest received EXPENDTtURE ON CHARrrABLE ACTIv￿lFs The Asxxiatson's main tharitablL' activity 15 grant payll￿ts to the Episcopal Churth Prtivi￿ ofsudan and Of￿￿th Su(tsn (ECS & ECS51. Ital￿ promots¥ intertst in al￿ support for E(5 & E(X by publLshinga magazi]* biaTthuaUy and Activity Grant Totsl Tota] direct ac Unreytsicted Fund Grants to 2￿& E￿5 Sudan Churth Review, & CASSSwebsile VtSits to or from EC5 & E￿5 ,178 94107 1&3,517 9,&92 7,970 Z5 10514 115 37 3,081 1581 I(>LTf3 91,178 173,487 RestArted Furtd$ GTant5 to EC5 & E IIZ112 IIZ112 247,583 Tolal FuMd8 10,514 6, 421,070 &)vemantr Costs are all ctssts inyolying the public accounkbiiiity of the A5￿￿lation and it5 compliatKe with regulation and gL￿id practi￿. They have i*en allcthted in pTop)rhon 10 the amount spent on charikbleactiyity from unre5tricled futKIs. Atwiysis ofthVernar￿e Costs.. Ifigure5 in brackets are thecomparative h"gu￿$ from the accounts). ReFX)Tts Comtnissiuned £21XI1£8701,' tneeting r(x)tn hire including ZLx>m facility £861 I£￿),. travel to meebngs U,182 la.1401,' bank charges £7491£4881; administration £W I£WI. Total.. Q,0811£4.fOII TRusfEES' EXPENSES AND REMUNERATION. AND STATrT The As9xiation's truste0% are not remunerated. They are entitjed to re]JnbuTse￿nt of expenses for attending tneeting5 and ft>r activity directly re]ated to their duti&% &% trLJsw. It) this aCCOUntin8 perittl, 7 Oasl year 61 trustee5 reFM7rted UK travel and aLlminLStratson costs totalling gz020 IQ,8(41. Of those ex5￿Lse8 £672 (]aqt year were Teturnpd by them as unrestncted voluntary eontribution5 in 5upF￿ of the￿￿]table activitie5 of the A￿KiatiOn, plus£286 visit lo EIS costs. The Ax%KiatiOll 15 runby volunteers and has t¥) paid slarf. 20 DEFfoRS Unrtstncted UnrLStrictL Donations receivable Tax recoverable 10,150 14(Xl Dividends & interest due Prepa)rynents Other amounts ￿e2vabLe 810 i539 11,979 19.397 20274 LtABILrriFS Grants pending.. E(5Tebuildin8 AtThounts payable 21,￿] 17,722 39283 1855 98,481 10 Notes to ihe Financial Statsments for the period ended 31 December2O25- tontinued 1st J&n 24 31st Dec Unrestricted (unds 594,375 1&%,635 I4,￿) 27J36 &91380 Restiicted fund5 Carlisle Bursary ECS Survival APF ECS TraDskntsI)ns Dep8rhnent ABC ECS AngiicanCommullionFund E￿5 Bishops Di￿retiOnary ECS & E￿$ Bishops Retirement Gifts flir parti￿laT Dioce￿5 & purFKts Totals forrestricted fut)ds 97,912 11,Is) 31343 8,612 6.1￿) 43. 1,570 19.4ts1 141,4491 (33,8981 (S39) 94566 IZ989 15 IA38 20A27 1l5( 3Z(An 126,980 IIJZ1121 167,912 &1,879 Total for all fvnds 269.514 1227.0781 27,￿ 831(k59 a. The Bursary FunLI w•s t¥tablished to supwrt &Jdanese$tudents wh0havei￿l re£onunended by an Etsor E￿8 ArchbishL)p fr)r fLJrther leadership trainin& b. Funding received in response to a ST￿ aPF￿ for reJie* funding forE￿. c. Funding received to support work of E<3 Trans]atsons DeparknenL d. Funding from the A￿hlishOp ofcanterbury's Angjican Communion Fund fi)ropaoty building in E￿, work U￿>￿1t0red by the Sudan Roundtsble ¢haired by CASSS e. The Bishops Di%retsonary Fwyl derives from a gftentwsted kn the Ass(xiation for the rebuildingof the church at Akot and suth gther thurth building purFKvsas an Arthbishop ot E￿$ niay delerffline. f. Thc B￿ & Bishop5' RetireTnent Fund Was￿tablIshed and derives frots) donatio￿8 recexved to be used for making lump siiin payttiLnts to ECS & bishops at retiremenL g. Donations for particu]ar D1(￿esesand Pur￿Se5 Within ECS & EW, u$4]ally only held short.teroL kfore foNardLng to Market value at 1st Janufyry Additionsat cost 618,612 i81515 763TJ (78,0301 DiST￿￿ at iKX)k va]ue Revaluation gaitLS/OIAs￿I M¥ket value at Balam'e Sheet date £618h12 Investments atmarket value compn5ed.. BlackR￿k Chantie& UK CBF Fixed Interest Fund CBF Invesbnenl Fund COIF Fixeil IntcrL%t Fuftd COIF Inve5ttnent Fund Epworth Fquity Fund 4,841 1,6ty3 27,3n 147.279 79,728 61,322 £618.612 Historical cost as at 31 D￿emb 10. COMPARATIVE SfATEMENT OF FINANCIAL ACTivmES FOR YEAR ENDED31 DECEMBER 21)Z3 Unrestricted Re$tsi¢ted snd$ Fund8 Totsl Funds INCOME AND ENDoW￿lENts frollL' Donation5 legacTe5 - Individuals - Tax refUt￿ts 19,152 1781 IA13) 13, 37,061 16,949 36,101 167, I￿,(￿￿) 284,017 - Le%acit Sub total.. 1knti0Th5 and legoi 321,078 TrAdiNg &ctiDity Mint stamp tr&ling 11,696 ￿￿est￿¢xts 78 28 Tolal xncotnt 69J35 28&345 355. EXPENDITURE on: Charitable activities.. sup￿rt of ECS & E(55 Sudan Church Review & CASSS website Vtsits to or from E(5 & E Sub total.. Charitable activities 163517 247583 411A 9ffj82 17J,487 247,i83 421,070 Mint stamp tradin8 Oth¢r. Total expenditure 183.1(rf) 247583 0,743 Netin GAiff¥ltOSses) ort owe$lment455et%' 13,8251 38.762 S.￿3) 38,755 Netmovementin funds 5,0701 3B,762 TotalEunds b/hYd ai I January Total fundg carried forward IY4.150 798,596 59£376 167.912 761288 12