**REGISTERED CHARITY NUMBER: 1188749 Report of the Trustees and Unaudited Financial Statements for the period 1 January 2022 to 31 December 2022 ST FRANCIS LEPROSY GUILD** ## Contents |Contents|| |---|---| |Board of Trustees|03| |About leprosy|06| |St Francis Leprosy Guild (SFLG)|07| |Objectives and aims|09| |Signifcant activities|09| |Fundraising and performance|13| |Structure, governance, and management|16| |Independent examiner’s report|18| |Financial Statements|19| ## Abbreviations **CBCEW** Catholic Bishops’ Conference of England and Wales **CC** Charity Commission **CIO** Charitable Incorporated Organisation **GDPR** General Data Protection Regulation **LRI** Leprosy Research Institute **LSHTM** London School of Hygiene & Tropical Medicine **NGO** Non-Governmental Organisation **NNN** Neglected Tropical Diseases NGO Network **PPE** Personal Protective Equipment **SFLG** St Francis Leprosy Guild **UNISA** University of South Africa **WHO** World Health Organization 2 ## Reference and administrative details for the year 01 January 2022 to 31 December 2022 The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice, applicable to charities preparing their accounts. This is in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. ## **Board of Trustees** Mr Michael Forbes Smith (Chair of Trustees) Mr Michael Heathcote (Honorary Treasurer) (appointed August 2022) Mr Edward Reed (Chair Elect) (appointed November 2022) Mr Liam Allmark Mrs Clare Barton Dr Gosia Brykczynska (stood down in November 2022) Dr Margaret Burgess (appointed January 2022) Very Reverend Father Michael Copps OFM Dr William Dibb (appointed November 2022) Professor Noel Gill Professor Robin Graham-Brown (stood down in May 2023) Ms Nalini Nathan (appointed April 2022, stood down in February 2023) Ms Cecilia Taylor-Camara ## **Chief Executive Officer** Mrs Clare McIntosh (resigned in April 2023) St Francis Leprosy Guild Annual Report 2022 3 Brief details about each of the current trustees are as follows: **Chair - Michael Forbes Smith.** A former British soldier 1971-1978; diplomat 1978-2004; ambassador to Tajikistan 2002-2004 and Director General of the Chartered Institute of Arbitrators 2006-2012. **Honorary Treasurer - Michael Heathcote.** A Fellow of the Institute of Chartered Accountants, a Freeman of the City of London, and a Liveryman in the Worshipful Company of Wheelwrights. Committed to charities that promote and support humanitarian, educational and cultural projects. **Chair Elect - Edward Reed.** A partner at Macfarlanes, advising internationally mobile families on their asset structuring, personal tax, succession planning, wills and trusts, with an affinity for civil law issues generally. **Liam Allmark.** A senior Policy and Research Analyst for international affairs at the Catholic Bishops’ Conference of England and Wales. He supports the bishops in their work on a range of global issues, including peacebuilding, promoting human rights, and supporting refugees. Travels regularly in support of the local church overseas, including Palestine, Israel, Myanmar, Iraq and Thailand. **Clare Barton.** A solicitor who has worked both at a major City law firm and as an in-house lawyer. A Governor at her local school since 2013 and Chair of the school’s Admissions Committee. CAFOD and MISSIO representative for her local parish. **Dr M Gosia Brykczynska.** A retired Paediatric Oncology Nurse and Nursing Lecturer at the Royal College of Nursing Institute of Advanced Nursing Studies; author of many textbooks and Patron of The International Association of Catholic Nurses (SICIAMS). Gosia stood down from the board of SFLG in November 2022. **Dr Margaret Burgess.** A lecturer on leprosy at The London School of Hygiene & Tropical Medicine. She holds a Diploma in Tropical Nursing and based her MSc dissertation on her experiences living in a leprosy colony in Nepal. In 2008 she was awarded a DSSc from Brunel University. She is a trustee of the Friends of Arundel Cathedral, the Society of Saint Augustine of Canterbury, co-chair and trustee of the Centenary Appeal, the Sussex Community Foundation and Promise Nepal. **Father Michael Copps.** A member of the Friars Minor (OFM) since 1965; Guardian and Novice Master in the community in Chilworth, Surrey 1981 to 1990; subsequently served as a parish priest in Nottingham, St. Antony’s, Forest Gate and St. Francis, Stratford, including as Guardian of the Community 1994-1997. He was Provincial of the Friars in England 2005-2014 and elected Custos in 2018. **Dr William Dibb.** A retired consultant clinical microbiologist and infection control doctor. Also, the Chair of Laboratories and Infection Prevention and Control for many years. Wide Infection experience abroad, including in the developing world. A keen medical historian with a special interest in the history of infection. **Professor Noel Gill.** An infectious disease epidemiologist and honorary professor at LSHTM; worked at Public Health England’s National Infectious Disease Surveillance Centre leading the HIV & STI team 1980- 2020. After retirement he returned part-time from 2020 through 2021 to assist with the response to the COVID-19 emergency. **Professor Robin Graham-Brown.** A (mostly) retired Consultant Dermatologist at University Hospitals of Leicester and the Gibraltar Health Authority 1983-2018; Editor, British Journal of Dermatology 2000-2004; President, British Association of Dermatologists 2005-2006, and Dowling Club 2009-2010; combines active clinical practice with research, teaching, authorship and clinical management at trust board level; he is Chair of Trustees of a Hospice in the East Midlands. Safeguarding Lead. **Nalini Nathan.** General Secretary for the Conference of Religious in England and Wales. Prior to this she worked at CAFOD for seven years in various roles. Plays an active role in social justice. She has an MA in Contemporary Ethics and is a trustee of another Catholic charity. **Cecilia Taylor-Camara.** Until 2020, a senior policy adviser in the Office for Migration Policy at the Catholic Bishops’ Conference of England and Wales; strategic lead and adviser on migration, racial justice and human trafficking. She continues to work on combatting human trafficking and raising awareness of the crime. St Francis Leprosy Guild Annual Report 2022 4 ## **Principal address** 73 St Charles Street London W10 6EJ Registered charity number: 1188749 ## **Independent examiner** PKW Accountancy Ltd Second Floor 1 Church Square Leighton Buzzard Bedfordshire LU7 1AE ## **Bankers** CAF Bank Limited Kings Hill West Malling Kent ME19 4TA Barclays Bank 1 Churchill Place London E14 5HP Royal Bank of Scotland Drummond House 1 Redheughs Avenue Edinburgh EH12 9JN ## **Accountants** Waugh & Co Chartered Accountants 51 High Street Arundel West Sussex BN18 9AJ St Francis Leprosy Guild Annual Report 2022 5 ## **About leprosy – a curable disease** Leprosy, also known as Hansen’s disease, is a chronic, infectious disease caused by Mycobacterium leprae (discovered in 1873 by the Norwegian physician Gerhard Armauer Hansen). It affects the skin, peripheral nerves and the upper respiratory tract. Leprosy can affect anyone, at any age, but it is closely linked to poverty and malnutrition. According to the World Health Organization, leprosy continues to be a threat to public health in low and middle-income countries worldwide. Despite the widespread fear that leprosy is highly contagious, it is in fact diffcult to catch and 95% of us are genetically immune. It is thought that leprosy is spread by droplet infection (coughing and sneezing) through prolonged and close contact with individuals who are infected with leprosy and untreated. People with compromised immune systems who are malnourished and lack access to clean water, sanitation and hygiene are also more likely to catch it. Leprosy is a disease of poverty. Leprosy is challenging to diagnose, especially at the early stages. It attacks peripheral nerves, which destroys the ability to feel pain. The lack of sensation leads to trauma, ulcers and infections. Left untreated, these infections can lead to permanent disability and disfigurement. Even those treated for leprosy infection and who are no longer infectious can still develop complications over their lifetime. Leprosy can also cause blindness, facial disfigurement and the clawing of hands and feet. The visible disability and disfigurement caused by leprosy over the years means the disease is greatly feared. Many leprosy-affected people (including their families and children) are subjected to stigma and discrimination and excluded from society. Since the earliest of times, fear and ignorance has allowed society to discriminate against and deny leprosy-affected people their right to a full and normal life. In addition, outdated discriminatory laws mean that people with leprosy can be forcibly evicted from their homes, livelihoods, and places of work. In some parts of the world, leprosy is a reason for divorce. Due to these terrible injustices, people with leprosy may not come forward for medical treatment, putting themselves, their families and communities at greater risk. A United Nations Special Rapporteur (operating under the aegis of the UN High Commissioner for Human Rights) is working to identify and repeal these laws. Leprosy is curable today with a course of Multidrug Therapy (MDT) which first became available in 1981 and has been provided free of charge to patients since 1991. It is the serious consequences of not getting early access to this cure, which after 128 years, keeps us focused. Following the introduction of MDT, around seventeen million people have been cured of leprosy. However, since the early 2000s, the downwards trend of numbers diagnosed and treated has stagnated at around 200,000 per year. In addition, the number of people contracting the disease who are undiagnosed, or living with its effects, such as blindness, amputated limbs or the stigma and discrimination associated with it, is many millions. The World Health Organization (WHO) monitors leprosy worldwide and develops a global leprosy strategy, which is reviewed by experts every five years. The goal of the current strategy is to achieve Zero Leprosy. St Francis Leprosy Guild, along with the rest of the global leprosy community, is aligned with the WHO strategy. The final mile to ending leprosy is proving to be the toughest and most challenging. According to WHO, there are between two and five million undiagnosed (disfigured and disabled) leprosy-affected people worldwide. So, although we can see an end to this terrible and ancient disease, there remains plenty to be done to achieve Zero Leprosy. St Francis Leprosy Guild Annual Report 2022 6 ## **St Francis Leprosy Guild (SFLG)** St Francis Leprosy Guild (SFLG) was founded on 23 October 1895. The moving spirit was Kate Marsden, a nursing heroine determined to help relieve the desperate plight of leprosy sufferers throughout the world. Until MDT became widely available through the WHO in the 1990’s, SFLG’s primary activity remained the compassionate support of leprosy villages, hospitals, clinics or communities that treat or care for leprosy sufferers and their dependants. In 2017, SFLG embarked on “A Pilgrimage of Hope” combining a commitment to play our part in the WHO’s developing strategies, currently (2021-30) “Towards Zero Leprosy”, with a determination to increase the charity’s professionalism and grow the voluntary income needed to meet that challenge. As part of that process, SFLG became a Charitable Incorporated Organisation (CIO) in 2020. SFLG’s key strategic focus is now on the detection and diagnosis of people affected by leprosy as early as possible while maintaining the material support that it has provided to leprosy sufferers and their dependants for the past 128 years. SFLG’s activities and projects, in particular its focused, intensive Active Case-Finding programme, are now making an important contribution to ascertaining, diagnosing, treating, monitoring and rehabilitating people with leprosy: making our contribution towards stopping the disease in its tracks and preventing more avoidable suffering. In addition, through its membership of the Leprosy Research Initiative, SFLG has contributed towards innovative applied research projects. SFLG is now a member of several global organisations working together to break the transmission of leprosy and end leprosy for good, including the Global Partnership for Zero Leprosy, the Neglected Tropical Diseases NGO Network and ILEP (The International Federation of Anti-Leprosy Associations) which covers over 60 countries and thousands of projects. Through these memberships, SFLG has direct relationships with the World Health Organization and the United Nations. Although a Roman Catholic charity, SFLG has never made any distinction regarding the creed or denomination of our beneficiaries, nor of race, colour, gender or age. We are proud of our heritage, invigorated by the unique opportunity we have before us and conscious of the great trust our many benefactors and donors place in us as we seize this moment to end leprosy for good. St Francis Leprosy Guild Annual Report 2022 7 In 2022, SFLG worked in 14 countries supporting over 40 centres, research activities and programmes. Countries where SFLG works in Africa Countries where SFLG works in Asia Where SFLG works in South America St Francis Leprosy Guild Annual Report 2022 8 ## **Objectives and aims** SFLG’s objectives are as follows: 1. funding organisations that give relief and assistance to persons with leprosy or disabled because of leprosy, their families, and dependants throughout the world; 2. funding activity towards prevention and control of the disease of leprosy, including relevant investigations and research of the causes, treatment, and prevention of this disease, and 3. carrying out or funding the professional education of those engaged in the prevention, diagnosis, and treatment of leprosy. In our activities as described below, the trustees consider that they have complied with their duty to have due regard to the guidance issued by the Charity Commission, including on public benefit. ## **Significant activities** In 2022, SFLG continued to define its operating activities under the **TRACE** acronym. |**T Training**
**R Research**
**A Active Case-Finding**
**C Care**
**E Emergency**
**Support/Capital**
**Equipment**|Supporting undergraduate and postgraduate leprosy-specifc, advanced short
or long-term training opportunities for any grade of healthcare worker to develop
their potential as future specialist leaders committed to Zero Leprosy.
Supporting applied research into leprosy prevention and care.
Detecting new leprosy cases by screening all members of endemic populations.
Supporting the care of people affected by leprosy. Providing inpatient and
outpatient treatment, surgery, rehabilitation, and long-term care for people
diagnosed with leprosy, their families, and others living in or near their households.
Investing capital in medical equipment, maintenance of medical facilities and
rebuilding. Also, investing in capital equipment such as patient transport.
Maintaining an Emergencies Reserve to meet any needs that may arise due to
adversity.| |---|---| ## **Training** It is difficult to recruit medical students and healthcare practitioners to work in a highly stigmatized disease area like leprosy. Leprosy treatment lacks the prestige and higher salaries of many medical disciplines. For this reason, leprosy-specific, specialised medical training is becoming a core part of SFLG’s strategy. Over future years it will increasingly support opportunities to fill this deficiency gap and increase the number of medical professionals. Historically, SFLG has run a programme for medical electives. It provides support for medical students to spend time in one of its centres to build up knowledge of leprosy. In 2022, SFLG granted two UK-based medical students funding towards their medical electives. At the request of one of its partner centres, SFLG is part-funding a doctorate in social studies for a social worker in Ethiopia with the University of South Africa (UNISA). The doctorate is entitled “Family members’ experiences and challenges in caring for a relative living with leprosy: guidelines for social work support”. St Francis Leprosy Guild Annual Report 2022 9 This research is identifying gaps in the current form of social work services and exploring the experiences of people living with leprosy, together with their families, to develop practice guidelines and intervention strategies for social workers to alleviate challenges related to leprosy. ## **Research** SFLG is an Associate Member of the Leprosy Research Initiative (LRI), a global joint venture of twelve leprosy NGOs with the shared goal of working together to achieve zero leprosy. LRI consolidates leprosy research worldwide and prioritises future projects to deliver the vision of a _world free from leprosy._ SFLG is funding three significant projects through this relationship: 1. The development of a mobile app to assist healthcare providers in Eastern India to screen suspected leprosy cases based on multiple criteria, and to record data for follow up. As leprosy has a very long incubation period (three to 20 years), people who may have been exposed to leprosy need to be checked regularly for many years to come. The app will also support the diagnosis of other diseases including tuberculosis. 2. The testing of fabric boots in West Bengal and Utter Pradesh, affectionately known as the Beckham Boot, as an alternative treatment for people with leprosy who have leg ulcers. SFLG will test this treatment against the current practice of plaster of Paris, which can be uncomfortable and sub-optimal. 3. Engaging persons affected by leprosy to become agents of change in their community and become leprosy peer mentors to support early case detection, disease management and disability inclusion and to reduce stigma and effect hope. In addition, SFLG is co-funding a project with The Leprosy Mission England and Wales at Anandaban Leprosy Hospital in Nepal to test multi-spectral screening as a potential diagnosis technique for leprosy. If the project is successful, it may be possible to develop an attachment to a mobile phone so that this technique can be deployed in the field. ## **Active Case-Finding** Leprosy is a highly stigmatized, insidious, transmissible disease. It has an incubation phase of between two and five years and as long as 20 years making its mode of transmission almost impossible to trace. Leprosy may not cause any pain and discomfort in the early stage, so people don’t seek medical help. Once it is apparent, stigma or legal consequences frequently act as a powerful disincentive to seeking treatment. Yet early diagnosis and treatment would prevent the disability, stigma and disfiguration that can develop, and it would prevent others catching it. To work towards the goal of Zero Leprosy, in 2020 SFLG began supporting partners with the implementation of population-based Active Case-Finding (PB-ACF). The aim is to screen all members of a target population by providing a series of case-finding campaigns in endemic areas where the incidence of leprosy is relatively high. During 2021, SFLG sponsored six promising Active Case-Finding projects with: 1. Dhanjuri Leprosy Centre (Bangladesh) 2. ALERT India 3. Bombay Leprosy Project (India) 4. The Leprosy Mission in Nepal 5. New Hope Rural Leprosy Trust (India) and 6. Marie Adelaide Leprosy Centre (Pakistan). St Francis Leprosy Guild Annual Report 2022 10 The results of the first six months were reported by SFLG’s Chief Executive Officer at the 21st International Leprosy Congress, held in Hyderabad, India in November 2022. In the first six months, 244,287 people were examined; 503 were suspected to have leprosy of whom 147 were confirmed; 12 had visible (Grade 2) disabilities and 15 were children. These interim data still warrant further interrogation but with modest funding our partners have undertaken substantial screening for leprosy, all have found individuals with the disease, and treatment of these has begun, stopping further spread of the disease. Building on its work in 2022, SFLG invited organisations to outline the endemic areas near their clinics and propose a project for Active Case-Finding. SFLG agreed to support three more of the most promising projects, which launched between September and November 2022. These projects cover the following areas: 1. The Meherpur District, Khulna Division, Bangladesh (The Leprosy Mission of England and Wales); 2. Fathima Nagar, Tamil Nadu, India (The Holy Family Hansenorium); 3. The Yumbe and Zombo districts, Uganda (The German Leprosy and Tuberculosis Relief Association). ## **Care** SFLG’s principal activity from 1895 until 2021 was the provision of treatment and rehabilitation to people with leprosy together with awareness campaigns to combat stigma (and remove the fear and ignorance linked to leprosy and experienced by people affected by leprosy). This work continues today in parallel with the other strands of SFLG’s TRACE strategy. In 2022, SFLG supported 40 medical centres in 14 countries with care-focused interventions. Leprosy-affected individuals require a range of support including reconstructive surgery, physiotherapy, social rehabilitation, training in new skills, and, in some cases, lifelong care for those who have been rejected by their communities. Our partners include hospitals, clinics, leprosy villages and community-based rehabilitation organisations. The objective of all these interventions is to enable people affected by leprosy to return to their communities and make their contribution to their family life and society. Some of SFLG’s key projects include: - Funding Doctor Tony Gonzalez’s hospital boat, which travels to remote locations on a tributary of the River Amazon that cannot be reached by road, to diagnose and treat leprosy. - Supporting communities of nuns, such as the Franciscan Missionaries of Mary at the Badulla, Manthivu and Hendala leprosy centres in Sri Lanka, to provide friendship and nursing care to people affected by leprosy who are forgotten by society. - Enabling our partners, such as St Joseph’s Leprosy Hospital in Tuticorin, India, to provide training to people affected by leprosy in new skills such as using a sewing machine, making shoes, keeping chickens or basket-making. Such income-generating projects enable and empower people affected by leprosy to achieve self-sufficiency and independence. - Funding Green Pastures Leprosy Hospital at Pokhara, Nepal to give self-care training to people with leprosy to help them prevent leprosy ulcers and other impairments from developing, and to provide assistance devices such as wheelchairs and prosthetic limbs. - Developing new partnerships with the Jimma Daughters of Charity in Ethiopia to rehabilitate people with leprosy and their families at their leprosy centre, and with the Aripea leprosy centre in Uganda to develop its leprosy screening. St Francis Leprosy Guild Annual Report 2022 11 ## **Emergency relief** We maintain an Emergencies Reserve to meet any needs that may arise due to adversity. In 2022, none of our centres requested emergency relief. The budget was used instead on capital equipment such as a motorcycle, solar panels, and water tanks. ## **Expenditure by TRACE in 2022 £375,879** ## **Partner Due Diligence** SFLG’s Executive Team carried out due diligence on any potential partners to ensure: - The identity of the beneficiary - That funds are applied in accordance with SFLG’s charitable purposes - That funds are not knowingly used for: - **͆** Money laundering, in accordance with the operative Money Laundering regulations - **͆** Terrorism financing, in accordance with the Terrorism Act 2000 - **͆** Bribery, in accordance with the Bribery Act 2010. SFLG’s Executive Team also adopts a risk-rated approach to due diligence. Risk factors include: - Funding contributed - The country of residence of the recipient - The geographical location in which the grant will be applied - The nature of the relationship between the charity and the applicant - The capacity of the organisation. The results of any due diligence do not last indefinitely. In cases where beneficiaries are supported for a significant period, additional due diligence is undertaken if there is a change of circumstances that might impact the partner or, in any case, every two years. St Francis Leprosy Guild Annual Report 2022 12 ## **Fundraising and performance** In 2022, SFLG generated income of £979,829, nearly double the £537,575 raised in 2021. Although it is an impressive result overall, the sources of income became less diversified in 2022, with legacies making up over 80%. This result means that SFLG has recently been reliant on a single, unpredictable source of income. ## **Total income £979,829** ## **Individual giving** In 2022, SFLG’s individual giving (including campaigns and Gift Aid) decreased to £147,554 from £245,622 in 2021. The recently issued Benefact Group publication reported considerable reductions in charitable giving in the UK in 2022, from £9.3bn in 2021 to £4.3bn. The report reasoned that the drop was due to increased living costs for UK households and soaring bills in 2022. The fall in donations occurred as inflation remained at historically elevated levels. The drop in SFLG’s individual donations is clearly reflected in the industry trend. On a more positive note, SFLG tested campaign fundraising at Easter (Nepal) and Christmas (Uganda). Over £20,000 was raised by these two campaigns. The main means of introducing new donors and raising funds is through inserts in various press titles. SFLG communicates twice a year with existing opted-in donors. In summer SFLG sends a copy of its Annual Review describing the previous year’s activities and in October it sends a newsletter informing donors of how their donations are being used. SFLG will review its marketing and fundraising strategy in 2023 to ensure donor diversification. SFLG is registered with the Fundraising Regulator and complies with its standards. No complaints were received about any aspect of fundraising in the reporting period. SFLG is compliant with the General Data Protection Regulation in all its activities and no data is sold to other organisations. ## **Legacies** SFLG is very fortunate to have generous support from its benefactors. In 2022, SFLG received seven legacies totalling £793,114 compared with £199,142 in 2021. The details of SFLG’s legators are captured in a Book of Remembrance who are prayed for regularly. In addition, the names of legators are recorded in SFLG’s online Garden of Remembrance at https://www.stfrancisleprosy. org/remembrance.html. St Francis Leprosy Guild Annual Report 2022 13 The Annual Benefactors Mass celebrating SFLG’s 127th anniversary was held for its Catholic donors and any other donors who wished to attend, at Farm Street Church in Mount Street, London, on 4 November 2022. The Right Reverend Richard Moth, Bishop of Arundel and Brighton, was Principal Celebrant. A reception and assembly followed the Mass, at which Michael Forbes Smith KHS, Chair of Trustees, gave an update on SFLG’s work during the year to the donors who were in attendance. It was a great opportunity for SFLG to meet its supporters. £526.07 was raised from contributions at the Mass. ## **Trusts** Despite a focused effort to raise funds in 2022, trust income dropped to £15,603 from £72,862 in 2021. The exact reasons for the decline are unknown. ## **Investment income** Investment income in 2022 increased to £20,187 compared with £17,988 in 2021. ## **Volunteers** SFLG is very privileged to have a committed, volunteer Board of Trustees, many of whom are leaders in their fields. Its trustees gave extensively of their time. The total value of the volunteer time cannot be estimated under normal measures but by any assessment it is of considerable value. ## **Staff** SFLG operated with an Executive Team of four members throughout 2022: Chief Executive Officer (Clare McIntosh); Finance Director (Servet Ege); Programme Manager (Yvonne Morgan from January to August 2022 and from September 2022, Charlotte John) and Charity Administrator (Angelie Dimaunahan from February to August 2022 and from December 2022, Rosie Threakall). In December 2022, a new role was introduced to SFLG, that of a Community Fundraiser. Former art teacher, Eileen Murray, was recruited. The purpose of this role is both to raise awareness of leprosy in schools and churches, initially in London but also further afield in due course, and to develop a network of volunteers to fundraise for SFLG. SFLG also continued to work with Katharine Jones, a freelance contractor in digital communications and PR. Katharine’s work raised SFLG’s profile online (through the website and social media) and through print publications in 2022. She supported SFLG’s fundraising campaigns through online and digital channels, and she set up a free wills service through Your Legacy Solutions. The costs of employing staff (pension, taxes and wages) increased to £163,670 in 2022 from £111,430 in 2021 reflecting SFLG’s growing size, the increasing complexity of its activities, and the shift of finance responsibilities from volunteers to a paid staff. There were also recruitment costs incurred of £12,816. ## **Operating Costs** SFLG pays close attention to the control, and where possible reduction, of its annual operating costs. Rent and utilities decreased to £7,040 in 2022 from £16,543 in 2021. Postage and stationery costs decreased significantly to £3,589 in 2022 from £6,127 in 2021 and IT and Support Costs increased marginally from £8,631 in 2022 from £8,214 in 2021. The cost of maintaining donors and finding new donors decreased to £136,901 in 2022 from £143,197 in 2021. St Francis Leprosy Guild Annual Report 2022 14 ## **Safeguarding** SFLG employees have little direct contact with people with leprosy, vulnerable adults, or children, but the prime purpose of the partner organisations it supports is the daily care of such people. The Board of Trustees requires that all those conducting projects on SFLG’s behalf comply with SFLG’s Safeguarding Policy and Code of Conduct. All the partner organisations that SFLG worked with in 2022 confirmed in writing that they were in full compliance with both documents. Compliance with SFLG’s Safeguarding Policy and Code of Conduct will continue to be an absolute requirement for any future potential partner organisations. We continue to work closely with our partners to ensure safeguarding is prioritised and mainstreamed into our programmes and projects. ## **Accounting practice** These accounts have been prepared on an accrual basis. ## **Reserves policy** As at 31 December 2022, SFLG held unrestricted reserves of £1.4 million. Trustees have reviewed the activities and commitments of the charity and determined that, to ensure continuity of activities and honour contractual liabilities, a level of free reserves should be maintained at between £500,000 and £1 million. Trustees have approved a rolling five-year Strategic Plan and confirmed that the designations for TRACE for 2023, all to be used in 2023, total £353,621. ## **Investment policy and objectives** The trustees are eager to generate a level of returns from reserves without taking on unacceptable risk. Their approach is to accept a level of medium risk, with a balance sought between realising a target income and achieving capital growth. Investments are divided among equities, bonds, cash, and alternatives. The portfolio is externally managed by investment managers who are regulated by the Financial Conduct Authority. Updates on the value of the portfolio are provided to SFLG quarterly. Once a year the Board of Trustees discusses the performance of the investments with SFLG’s investment manager, the prevailing and anticipated economic conditions, a forecast of future trends and it looks at future cash requirements to be funded by these investments. Trustees review the level of risk annually. In the implementation of this policy, the trustees follow the Charity Commission guidance for the investment of charitable funds. ## **Risk assessment** The trustees have assessed the major risks to which the charity is exposed, those related to the governance, operations and finances of SFLG, as well as those relating to the external economic environment and the regulatory framework in which SFLG operates. The trustees review these risks on a regular basis and are satisfied that systems are in place to mitigate exposure to major risks from within SFLG. St Francis Leprosy Guild Annual Report 2022 15 ## **Structure, governance and management** The charity is controlled by its governing document, the Constitution of St Francis Leprosy Guild of 14 May 2020. ## **Charity constitution** The charity is a Charitable Incorporated Organisation that was established on 25 March 2020. ## **Charitable structure** SFLG changed its charitable status from an Unincorporated Association to a Charitable Incorporated (Foundation) Organisation (CIO) on 25 March 2020. In consequence of the change of charitable status the 2019 Annual Report and Accounts of the former charity were not required by the Charity Commission but are publicly available on SFLG’s website. ## **Appointment of trustees** Under SFLG’s constitution, up to 12 trustees may be appointed for up to three terms of three years but may not be reappointed for a fourth term until after an interval of at least one year. Trustees are appointed based on suitable qualifications and experience. They are briefed on the activities of SFLG and their responsibilities as trustees by the existing trustees. They manage the affairs of the CIO and exercise individually and jointly the powers set out in the Constitution. The Provincial or Custos of the Order of Friars Minors is Spiritual Director and a trustee ex officio. The Catholic Bishops’ Conference of England and Wales (CBCEW) nominates a trustee to represent them. In 2022, one trustee, Dr Gosia Brykczynska, stood down from the Board after many years of service. SFLG is very grateful for her long and valuable contribution. SFLG welcomed Dr Maggie Burgess, Nalini Nathan, Michael Heathcote (who took on the role of Honorary Treasurer), Dr William Dibb and Edward Reed to the board. The trustees’ skills audit is up to date. All trustees give their time freely and no trustee remuneration was paid in the year. Details of trustee expenses and related transactions are disclosed in the notes to the accounts. Trustees are required to disclose all relevant interests at each meeting. St Francis Leprosy Guild Annual Report 2022 16 ## **Trustees’ responsibility statement** The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102: the financial reporting standard applicable in the UK and Republic of Ireland. The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the Constitution of SFLG require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to: - Select suitable accounting policies and then apply them consistently - Observe the methods and principles in the Charity SORP - Make judgements and estimates that are reasonable and prudent - State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the governing document. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by order of the Board of Trustees on ………30 October 2023.................……………… signed on its behalf by: …………………………………………………………………………………….....................................................................……. **Edward Reed, Chair** St Francis Leprosy Guild Annual Report 2022 17 IG ST FRANCIS LEPROSY GUILD Independent examiner's report to the trustees of St Francis Leprosy Guild I r&porl to the trustees on my examination of the financial statements of Sl Francis Leprosy GuiSd (the Trust) for the year ended 31 December 2022. Responsibilities and basis of report As the trustees of Ihe Trust you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the Trust's financial slalements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(51(b) of the 2011 Act. Independent examiner's slalement Sirlce the Trust's gross income exceeded £250,000 your examiner must bea member of a body listed in section 145 of the 201 l Act. I confirm ihat l am qualified to undertake the examination because l am a member of ICAEW, which is one of the listed bodies, Your attention is drawn to the fact Ihat the charity has prepared Iinancial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting standard applicable in the UK and Republic of Ireland IFRS 102) in preference lo the Aceounting and Reporting by Charities.. Statement of Recommended Practice issued on l April 2005 which is referred to in the extant regulations bul has now been withdrawn. l understand that this has b&n done in order for financial statements to provide a true and fair view ir) accordan with Generally Ac￿pIed Accounting Practice effective for reporting periods beginning on or after l January 2015. I have completed my examination. I confirm that no mallers have come to my attention in connection with the examination giving me cause to believe that in any material respect., Accounting records were not kept in respect of the Trust as required by section 130 of the 2011 Act,. or The financial statements do nol accord with those records., or The financial statements do rlot comply with the applicable requirements concerning the form and conlent of accounts set out in the Charilies (Accounts and Reporlsl Regulations 2008 other than any requirement that the accounts give a true and fair view which is not 2 m8tter considered as part of an independenl examination. I have no COn￿rnS and have come across no other matters in connection with the examination to which attention should be dr8wn in this report in order to enable a proper understanding of the financial statements to be reached. Paul West FCA PKW Accountancy Ltd Second Floor I Church Square Leighton Buzzard Beds LU7 IAE Dated.. I,f) I z3................................. St Fcancis Leprosy Guild Ar)nual Report 2022 ## **ST FRANCIS LEPROSY GUILD** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ |**Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2022**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**2**
936,724
20,796
Other trading activities
**3**
-
-
Investments
**4**
22,309
-
**Total income**
959,033
20,796
**Expenditure on:**
Raising funds
**5**
260,206
-
Charitable activities
**6**
465,877
20,796
**Total expenditure**
726,083
20,796
Net gains/(losses) on investments
**11**
(145,592)
-
**Net movement in funds**
87,358
-
Fund balances at 1 January 2022
1,305,652
-
**Fund balances at 31 December 2022**
1,393,010
-|**Total Unrestricted**
**funds**
**2022**
**2021**
**£**
**£**
957,520
518,826
-
751
22,309
17,998
979,829
537,575
260,206
222,818
486,673
393,203
746,879
616,021
(145,592)
74,218
87,358
(4,228)
1,305,652
1,309,880
1,393,010
1,305,652| |---|---| The statement of financial activities includes all gains and losses recognised in the year. The notes on pages 22 to 33 form part of these financial statements. St Francis Leprosy Guild Annual Report 2022 19 ## **ST FRANCIS LEPROSY GUILD** ## **BALANCE SHEET** ## _**AS AT 31 DECEMBER 2022**_ |**Notes**
**Fixed assets**
Tangible assets
**13**
Investments
**14**
**Current assets**
Debtors
**15**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**16**
Net current assets
**Total assets less current liabilities**
**Income funds**
Unrestricted funds
Designated funds
**18**
General unrestricted funds|**2022**
**£**
14,760
670,965
685,725
(19,149)
353,621
1,039,389|**£**
3,925
722,509
726,434
666,576
1,393,010
1,393,010
1,393,010|**2021**
**£**
19,288
458,475
477,763
(33,496)
438,000
867,652|**£**
4,240
857,145| |---|---|---|---|---| |||||861,385
444,267| |||||1,305,652| |||||1,305,652| |||||1,305,652| The notes on pages 22 to 33 form part of these financial statements. The financial statements were approved by the Trustees on ......30th October 2023............... .............................. Edward Reed Chair St Francis Leprosy Guild Annual Report 2022 20 ## **STATEMENT OF CASH FLOWS** ## _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ |**2022**
**Notes**
**£**
**Cash flows from operating activities**
Cash generated from/(absorbed by)
operations
**20**
**Investing activities**
Purchase of tangible fixed assets
(2,708)
Purchase of investments
(137,474)
Proceeds from disposal of investments
126,518
Investment income received
22,309
**Net cash generated from investing**
**activities**
**Net cash used in financing activities**
**Net increase/(decrease) in cash and cash**
**equivalents**
Cash and cash equivalents at beginning of year
**Cash and cash equivalents at end of year**|**2021**
**£**
**£**
203,845
(942)
(140,404)
131,991
17,998
8,645
-
212,490
458,475
670,965|**£**
(87,944)
8,643
-
(79,301)
537,776
458,475| |---|---|---| The notes on pages 22 to 33 form part of these financial statements. St Francis Leprosy Guild Annual Report 2022 21 ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **1 Accounting policies** ## **Charity information** St Francis Leprosy Guild is a Charitable Incorporated Organisation. ## **1.1 Accounting convention** The financial statements have been prepared in accordance with the Trust's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The Trust is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the Trust. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investments at fair value. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the Trust has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. ## **1.4 Income** Income is recognised when the Trust is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the Trust has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the Trust has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. St Francis Leprosy Guild Annual Report 2022 22 **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **1 Accounting policies** ## **(Continued)** ## **1.5 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. Governance and support costs have been allocated on a 50:50 basis between raising funds and grant allocations. The support costs for grant allocations are allocated on a grant payable basis. ## **1.6 Tangible fixed assets** Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Computers 33% on cost The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. ## **1.7 Fixed asset investments** Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/ (expenditure) for the year. Transaction costs are expensed as incurred. ## **1.8 Retirement benefits** Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. St Francis Leprosy Guild Annual Report 2022 23 ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **2 Donations and legacies** |||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**| |---|---|---|---|---|---| |||**funds**|**funds**||**funds**| |||**2022**|**2022**|**2022**|**2021**| |||**£**|**£**|**£**|**£**| ||Donations and gifts|143,610|20,796|164,406|319,684| ||Legacies receivable|793,114|-|793,114|199,142| |||936,724|20,796|957,520|518,826| ||**Donations and gifts**||||| ||Donations|130,775|20,796|151,571|291,273| ||Gift aid|12,835|-|12,835|28,411| |||143,610|20,796|164,406|319,684| |**3**|**Other trading activities**||||| |||||**Total**|**Unrestricted**| ||||||**funds**| |||||**2022**|**2021**| |||||**£**|**£**| ||Fundraising events|||-|751| |**4**|**Investments**||||| |||||**Unrestricted**|**Unrestricted**| |||||**funds**|**funds**| |||||**2022**|**2021**| |||||**£**|**£**| ||Income from listed investments|||20,187|17,948| ||Interest receivable|||2,122|50| |||||22,309|17,998| St Francis Leprosy Guild Annual Report 2022 24 ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **5 Raising funds** ||**Unrestricted**|**Unrestricted**| |---|---|---| ||**funds**|**funds**| ||**2022**|**2021**| ||**£**|**£**| |Fundraising and publicity||| |Marketing|136,901|143,197| |Online fundraising costs|258|456| |Depreciation|3,023|1,989| |Support costs|110,794|67,640| |Fundraising and publicity|250,976|213,282| |Investment management|9,230|9,536| ||260,206|222,818| St Francis Leprosy Guild Annual Report 2022 25 ST FRANCIS LEPROSY GUILD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Charltable actlvltles Training Research Active£ase Finding 2022 Care Emergency Total 2022 Total 2021 2022 2022 2022 2022 Grant funding of activities (see note 71 9,222 40,000 108,787 179,973 37,897 375,879 272,956 Share of support costs (see note 81 Share of governance costs {see note 81 2,543 227 10,783 960 29,400 2,620 48,728 4,342 10,275 916 101,729 9,065 93,647 26,600 11,992 51,743 140,807 233,043 49,088 486,673 393,203 Analysis by fund Unreslricled funds Reslricled funds 11,992 51,743 132,984 7,823 220,070 12,973 49,088 465,877 20,796 393,203 11,992 51,743 140,807 233,043 49,088 486,673 393,203 St Francis Leprosy Guild Annual Report 2022 26 **Active-Case Finding Active-Case Finding Active-Case Finding** St Francis Leprosy Guild Annual Report 2022 27 ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **8 Support costs** |**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Staff costs
163,740
-
Rent and utilities
7,040
-
Telephone
627
-
Postage and stationery
3,589
-
IT support costs
8,631
-
Insurance
1,388
-
Travelling
9,672
-
Training
1,201
-
Bank charges
1,126
-
Sundries
6,444
-
Legal and professional
-
18,130
203,458
18,130
Analysed between
Fundraising
101,729
9,065
Charitable activities
101,729
9,065
203,458
18,130|**2022**
**Support**
**costs**
**Governance**
**costs**
**£**
**£**
**£**
163,740
111,430
-
7,040
16,543
-
627
383
-
3,589
6,127
-
8,631
8,214
-
1,388
1,344
-
9,672
-
-
1,201
-
-
1,126
1,014
-
6,444
1,269
-
18,130
-
41,563
221,588
146,324
41,563
110,794
52,677
14,963
110,794
93,647
26,600
221,588
146,324
41,563|**2021**
**£**
111,430
16,543
383
6,127
8,214
1,344
-
-
1,014
1,269
41,563| |---|---|---| |||187,887| |||67,640
120,247| |||187,887| ## **9 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the Trust during the year. No trustees were reimbursed travelling expenses during the year (2021 - £146). ## **10 Employees** The average monthly number of employees during the year was: |Administration
**Employment costs**
Wages and salaries
Other pension costs|**2022**
**Number**
4
**2022**
**£**
159,581
4,159
163,740|**2021**
**Number**
3| |---|---|---| |||**2021**
**£**
109,061
2,369| |||111,430| St Francis Leprosy Guild Annual Report 2022 28 ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **10 Employees** **(Continued)** The charity considers its key management personnel comprises the trustees and the Chief Executive Officer. During the year the Chief Executive Officer received remuneration of £63,038 (2021 - £56,656), pension contributions of £1,891 (2021 - £1,700) and employers' national insurance of £7,849 (2021 - £6,602). The number of employees whose annual remuneration was more than £60,000 is as follows: |||**2022**|**2021**| |---|---|---|---| |||**Number**|**Number**| |£60,001|to £70,000|1|-| ## **11 Net gains/(losses) on investments** ||**Unrestricted Unrestricted**|**Unrestricted Unrestricted**| |---|---|---| ||**funds**|**funds**| ||**2022**|**2021**| ||**£**|**£**| |Revaluation of investments|(112,831)|66,659| |Gain/(loss) on sale of investments|(32,761)|7,559| ||(145,592)|74,218| ## **12 Taxation** The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. St Francis Leprosy Guild Annual Report 2022 29 ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **13 Tangible fixed assets** |**Tangible fixed assets**|| |---|---| ||**Computers**| ||**£**| |**Cost**|| |At 1 January 2022|6,521| |Additions|2,708| |At 31 December 2022|9,229| |**Depreciation and impairment**|| |At 1 January 2022|2,281| |Depreciation charged in the year|3,023| |At 31 December 2022|5,304| |**Carrying amount**|| |At 31 December 2022|3,925| |At 31 December 2021|4,240| ## **14 Fixed asset investments** ||**Listed**|**Cash in**|**Total**| |---|---|---|---| ||**investments**|**portfolio**|| ||**£**||**£**| |**Cost or valuation**|||| |At 1 January 2022|837,969|19,176|857,145| |Additions|137,474|26,579|164,053| |Valuation changes|(112,831)|-|(112,831)| |Disposals|(185,858)|-|(185,858)| |At 31 December 2022|676,754|45,755|722,509| |**Carrying amount**|||| |At 31 December 2022|676,754|45,755|722,509| |At 31 December 2021|837,969|19,176|857,145| |||**2022**|**2021**| |||**£**|**£**| |Investments at fair value comprise:|||| |Cost||679,384|(790,486)| |Valuation||43,125|(66,659)| |||722,509|857,145| St Francis Leprosy Guild Annual Report 2022 30 ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ |**15**
**Debtors**
**Amounts falling due within one year:**
Prepayments and accrued income
**16**
**Creditors: amounts falling due within one year**
Other taxation and social security
Accruals and deferred income|**2022**
**£**
14,760
**2022**
**£**
5,405
13,744
19,149|**2021**
**£**
19,288| |---|---|---| |||**2021**
**£**
3,592
29,904| |||33,496| ## **17 Retirement benefit schemes** ## **Defined contribution schemes** The Trust operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Trust in an independently administered fund. The charge to profit or loss in respect of defined contribution schemes was £4,159 (2021 - £2,369). St Francis Leprosy Guild Annual Report 2022 31 ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **18 Designated funds** The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes: |**Balance at**
**1 January 2021**
**Resources**
**expended**
**Transfers**
**Balance at**
**1 January 2022**
**Resources**
**expended**
**£**
**£**
**£**
**£**
**£**
Recruitment /
fundraising
100,000
(100,000)
143,000
143,000
(143,000)
Research and
development
200,000
(25,499)
(174,501)
-
-
Care grants
200,000
(56,000)
(144,000)
-
-
Maintenance
projects /
Assisi grants
150,000
(127,382)
(22,618)
-
-
Emergency
grants
-
-
30,000
30,000
(30,000)
Active case
finding grants
-
-
240,000
240,000
(140,807)
Training
-
-
10,000
10,000
(1,201)
Capital
projects
-
-
15,000
15,000
(15,000)
Support
-
-
-
-
-
650,000
(308,881)
96,881
438,000
(330,008)|**Transfers**
**Balance at**
**31 December**
**2022**
**£**
**£**
-
-
-
-
-
-
214,466
214,466
-
-
9,458
108,651
(8,799)
-
20,000
20,000
10,504
10,504
245,629
353,621| |---|---| The designated funds are: **Recruitment/fundraising** This designated fund is to ensure there are funds available to cover the next twelve months costs. **Research and Development** This designated fund is reserves that have been set aside for future research and development into Leprosy **Care Grants** This designated fund is to ensure that the care grants for the following year are met. This will be adjusted as appropriate to meet future annual commitments ## **Maintenance Projects / Assisi Grants** This designated fund is to ensure that annual grant commitments can be met for the following year. **Emergency Grants** This designated fund is to ensure that emergency grants are available to those that require urgent assistance **Active Case Finding Grants** This is a designated fund for finding new projects that are considered worth funding. **Training** This designated fund has been set aside for training costs. **Capital Projects** This designated fund has been set aside for capital projects. **Support** This designated fund has been set aside for international membership fees and travel costs for partner projects. ## **19 Related party transactions** There were no disclosable related party transactions during the year (2021 - none). St Francis Leprosy Guild Annual Report 2022 32 ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ |**20**
**Cash generated from operations**
Surplus/(deficit) for the year
Adjustments for:
Investment income recognised in statement of financial activities
Loss/(gain) on disposal of investments
Fair value gains and losses on investments
Depreciation and impairment of tangible fixed assets
Movements in working capital:
Decrease/(increase) in debtors
(Decrease)/increase in creditors
**Cash generated from/(absorbed by) operations**
**21**
**Analysis of changes in net funds**
The Trust had no debt during the year.|**2022**
**£**
87,358
(22,309)
32,761
112,831
3,023
4,528
(14,347)
203,845|**2021**
**£**
(4,228)
(17,998)
(7,559)
(66,659)
1,989
(16,183)
22,694
(87,944)| |---|---|---| St Francis Leprosy Guild Annual Report 2022 33