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2025-12-31-accounts

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 2025

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:

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

CASSS has continued to provide much needed support to both the ECS and ECSS throughout 2025. In particular our emergency appeal to fund the survival budget put together by the ECS has been successful in raising enough funds to fully fund our share of that budget. This enabled the Provincial Office to continue to function out of Port Sudan, the Bishops to remain in their Diocese to encourage the local population and the 247 parishes spread across all regions of Sudan to provide relief support to the local populations. In the absence of the large agencies (due to their the very dangerous and hostile environment that exists in Sudan) it has been local community groups such as the ECS parishes that have provided the means for people to survive. Money is able to be transferred to the local context via a telephone app that then enables food to be sourced and distributed to the most needy.

1

The situation inside Sudan continues to be both tragic and dire, but there are some areas that are beginning to experience better security and during the year Archbishop Ezekiel was able to return to the Cathedral Compound in Khartoum and, with local parishioners, begin the task of cleaning the mess that has been left. Much of the church’s property has been looted but the Cathedral is still standing and the first service was held at Easter following a lot of work to clear debris. The Trustees have made a commitment to the ECS to provide £100,000 towards the repair of their infrastructure when the time comes for that to happen.

We also provided an annual grant of £50,000 to the ECSS which enables the Provincial Office to service the needs of the church and to facilitate the move towards greater self-sufficiency by increasing the church’s investments in incomegenerating initiatives. Despite the fears that South Sudan might be sliding towards a new civil conflict, it has remained largely peaceful through the year and the church has continued to grow dramatically across all regions. The Episcopal Synod reported that there are now 4.117 million members of the ECSS spread across the 61 tribes that make up South Sudan. The current Archbishop (Most Revd. Justin Badi Arama) has prioritised discipleship and there is evidence of a new generation of capable Christian leaders emerging which we hope will not only strengthen the church but will also impact the wider society of South Sudan. The Episcopal University (TEU) that has been established under Archbishop Justin’s leadership is providing in-country higher level degree training for church leaders and lawyers. During the year we came to an agreement with TEU that we would sponsor up to six scholarships a year. Due to delays with the Ministry of Education approving school exam results the new intake of students, which was supposed to have happened in September, was delayed until January 2026.

The highlight of the year for CASSS came in November when we hosted a visit to the UK by Archbishop Ezekiel Kondo, his wife Suria and Bishop Hassan of Kadugli Diocese. During the Archbishop’s visit he was able to speak to the All-Party Parliamentary Group on Sudan as well as having private meetings with Baroness Chapman, the Minister for Africa, and with the head of the Sudan desk at the Foreign Office. The primary purpose was to raise awareness of the terrible situation facing the civilian population of Sudan and to call for a halt to the flow of armaments into the country. During the visit the Archbishop also raised with the Trustees the need for the church to be equipped to deal with the trauma that most people have suffered as a result of the conflict. As a result, CASSS has committed itself to enabling ECS to develop and implement a trauma healing programme using the vehicle of TEE.

The 14 trustees continued to meet periodically, following their long-established pattern of meetings, and to deal with other business between meetings via e-mail. The Standing Committee also met via Zoom three times during the year. The Review was published twice as usual with additional e-mail bulletins and regular website updates. The charity continues to be strong and active in pursuing its aims of providing support to the ECS and ECSS.

2

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.

Financial Review

Donations received from individuals are 80% up on last year, which we believe is a measure of the value we are seen to be delivering, sharing information about the Sudans and channelling support through to the church there. Our appeal fund for ECS survival budget received £30,500 from members and other individuals, £1,600 from churches, and £8,600 from trust funds.

Our total funds increased by £35,500 due to a jump in income restricted for specific projects. Ignoring legacies, our total unrestricted income held steady year on year but increased grant giving and other activities resulted in a deficit on our general funds of £61,000 before taking account of investment gains. In core grants we gave £50,000 to both ECS and ECSS, paid £8,800 for all ECS bishops to meet in conference together, and contributed £62,151 to ECS relief work.

Costs of relationship visits were much higher than usual, more than half being the cost of a visit from Sudan. The costs of running CASSS however remain minimal and a significant portion of them is returned in unrestricted voluntary contributions.

Sales of mint postage stamps maintain a steady contribution. Dividends and interest generated £27,000, a yield of 2.8% on the year end value, but gains on our investments were down this year compared with last due to global market volatility. During the year we moved £100,000 into the investment portfolio placing it with a new fund manager. This was to help diversify our investments in line with professional advice, the move to be balanced with some drawdown from other investments during 2026.

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.

3

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.

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, but 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. One third of the members of the committee retire by rotation at each Annual General Meeting but are eligible for re-election. The Officers are subject to annual appointment. The trustees who served during the year covered by this Report were:

Mary Brooks Revd Graham Buttanshaw Tim Flatman Wendy Fry Joanna Hunt Elizabeth Newport Revd Michael Paget-Wilkes John Poole Dr Tabita Shokai 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

Registered address: 23 Leylands Lane, Bradford BD9 5PX

Correspondence addresses: Hon Secretary: 76 Warminster Road, Bathampton, Bath BA2 6RU Hon Treasurer: 23 Leylands Lane, Bradford BD9 5PX

Approved by the Trustees on: 3[rd] June 2026

Signed by:

4

CHURCH ASSOCIATION FOR SUDAN & SOUTH SUDAN

STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR TO 31 DECEMBER 2025

Note
£
£
£
INCOME AND ENDOWMENTS from:
Donations and legacies
- Individuals
30,631
35,080
65,711
- Tax refunds
4,488
-
4,488
- Other organisations
1,265
179,748
181,013
- Legacies
8,025
-
8,025
Sub total: Donations and legacies
44,409
214,828
259,237
Trading activity
Mint stamp trading
2
13,706
-
13,706
Investments
3
24,927
2,136
27,063
Total income
83,042
216,964
300,006
EXPENDITURE on:
Charitable activities:
4
Support of ECS & ECSS
110,753
137,071
247,824
Church Association Review & website
8,629
-
8,629
Visits to or from ECS & ECSS
13,798
-
13,798
Sub total: Charitable activities
133,180
137,071
270,251
Raising funds:
Mint stamp trading
2
10,873
-
10,873
Other:
-
-
-
Total expenditure
144,053
137,071
281,124
Net income/(expenditure)
(61,011)
79,894
18,883
Gains/(losses) on investment assets:
16,649
-
16,649
Net movement in funds
(44,361)
79,894
35,532
Reconciliation of funds
Total funds b/fwd at 1 January
692,380
139,679
832,059
Total funds carried forward
648,019
219,573
£867,592
Total
Funds
Restricted
Funds
Unrestricted
funds
2024
£
36,380
6,457
65,634
119,706
228,177
14,102
27,235
269,514
206,219
8,085
2,581
216,885
10,193
-
227,078
42,436
27,336
69,772
762,287
£832,059
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

CHURCH ASSOCIATION FOR SUDAN & SOUTH SUDAN

BALANCE SHEET AT 31 DECEMBER 2025

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:
2025
£
£762,597
£176,796
£1,222
£24,315
£202,333
£97,338
£104,995
£867,592
648,019
219,573
£867,592
Total
Funds
2024
£
645,948
264,432
763
19,397
284,592
98,481
186,111
£832,059
692,380
139,679
£832,059
Total
Funds

The notes on the following pages form part of these accounts.

Approved by the Trustees on: 23rd April 2026

and signed on their behalf by:

6

CHURCH ASSOCIATION FOR SUDAN & SOUTH SUDAN

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

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

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

f Related Party Transactions

Donations from related parties which require CASSS to alter the nature of its existing activities are disclosed separately.

In this and the previous financial year there were no such donations requiring reporting.

g 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.

h 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.

i 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 2025 - 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
2025
13,706
(10,830)
(43)
2,833
21,367
5,696
27,063
2024
14,102
(10,193)
-
3,909
19,068
8,167
27,235

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
2025
-
108,819
1,935
110,754
8,478
-
151
8,629
13,557
-
241
13,798
22,035
108,819
2,327
133,180
-
137,071
-
137,071
22,035
245,889
2,327
270,251
Grant
funded
activity
Governance
costs
Activity
undertaken
direct
Total
2024
94,107
8,085
2,581
104,773
112,112
216,885

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.

4a. Analysis of Governance Costs: (figures in brackets are the comparative figures from the previous year's accounts). Meeting room hire including Zoom facility £1,007 (£861); travel to meetings £889 (£1,182); statutory independent examination of accounts £225 (£200); bank charges £159 (£739); administration £46 (£99). Total: £2,327 (£3,081)

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, 7 (last year 7) trustees reported UK travel and administration costs totalling £1,070 (£2,020). Of those expenses £625 (last year £672) were returned by them as unrestricted voluntary contributions in support of the charitable activities of the Association, plus £1,027 (last year £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 : ECS rebuilding
Amounts payable
2025
Unrestricted
-
4,000
-
8,000
12,315
24,315
95,625
1,713
97,338
2024
Unrestricted
2,608
4,000
810
-
11,979
19,397
95,626
2,855
98,481

8

Notes to the Financial Statements for the period ended 31 December 2025 - continued

8. FUND MOVEMENTS IN THE YEAR

Unrestricted funds- general
Designated- for trauma healing response
Restricted funds
Bursary Fund
a
ECS Survival Appeal
b
ECS Translations Department
c
ABC ECS Anglican Communion Fund
d
El Thoura School Fund
e
For particular ECS Dioceses & purposes
f
For particular ECSS Dioceses & purposes
g
ECS & ECSS Bishops Retirement
h
Totals for restricted funds
Total for all funds
1st Jan
2025
Income
692,380
83,042
-
-
692,380
83,042
94,566
2,309
12,989
67,862
15
6,782
8,273
-
-
111,145
11,215
15,586
11,184
13,279
1,438
-
139,679
216,964
832,059
300,006
Expense
(144,053)
-
(144,053)
(14,042)
(62,151)
(6,797)
(1,283)
(30,000)
(14,202)
(8,596)
-
(137,071)
(281,124)
Transfers
(10,000)
10,000
-
-
-
-
-
-
-
-
-
-
-
Gains
31st Dec
& losses
2025
16,649
638,019
10,000
16,649
648,019
-
82,833
-
18,700
-
-
-
6,990
-
81,145
-
12,599
-
15,867
-
1,438
-
219,573
16,649
867,592

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. Funding received for the reconstruction of El Thoura Church School, Omdurman

f. Donations for particular dioceses and purposes within ECS, usually only held short-term, before forwarding to ECS, including Shokai Theological College and ECS MU.

g. Donations for particular dioceses and purposes within ECSS, usually only held short-term, before forwarding to ECSS, including some for church building purposes nominated by the Provincial Archbishop of ECSS.

h. 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.

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
CBF Fixed Interest Fund
CBF Investment Fund
COIF Fixed Interest Fund
COIF Investment Fund
Epworth Equity Fund
M&G Charifund
Ruffer Charity Assests Trust
Historical cost as at 31 December
2025
645,948
100,000
-
16,649
£762,597
105,966
4,960
203,230
27,996
143,397
94,245
77,435
105,367
£762,597
£504,234
2024
618,612
-
-
27,336
£645,948
94,069
4,841
211,693
27,371
150,607
91,368
65,999
-
£645,948
£404,234

9

10. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR ENDED 31 DECEMBER 2024

INCOME AND ENDOWMENTS from:
Donations and legacies
- Individuals
- Tax refunds
- Other organisations
- Legacies
Sub total: Donations and legacies
Trading activity
Mint stamp trading
Investments
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
£
£
£
21,360
15,020
36,380
4,186
2,271
6,457
1,144
64,491
65,634
119,706
-
119,706
146,395
81,782
228,177
14,102
-
14,102
25,138
2,097
27,235
-
185,635
83,879
269,514
94,107
112,112
206,219
8,085
-
8,085
2,581
-
2,581
104,773
112,112
216,885
10,193
-
10,193
-
-
-
114,966
112,112
227,078
70,669
(28,233)
42,436
27,336
-
27,336
98,005
(28,233)
69,772
594,375
167,912
762,288
692,380
139,679
832,059
Restricted
Funds
Total
Funds
Unrestricted
funds

10

INDEPENDEpif EXAPIINER'S REPORT TO THE TRUSTEES OF THE CHURCH ASSOCIATION FOR SUDAN & SOUTH SUDAN I report to the truste68 on my exafflination of the accounts of the Church A380ciation for Sudan & South Sudan (the A¥BorJatson) for the year ended 31 DKemb•r 2025. R••pon•lbllltl•• and b••l• of r•port A8 the charity trusle8s of A8wciation. Y<￿ are rn8pon8ibl• for the pr•paralion of tho accounts In •ccu no thr matt•rn in c¢nnection Imth t examinalion to which attenlion 8houkl bg drawn in this report in ordw to •nablo a yopor und8rntgnding of th• •ccounts to be reathgd. hn Arthur lTrJli8-Jor* Chartered Managemerrt Accournant. Chartered Global Management Accwntant Tho Old LN•ry. 2&30 Main Street. Fort￿. Morpeth, N￿thumb•rtand NE65 9PN 04 Awl 2028