2021-12-31-accounts

Photo Credit: Bishop Manuel Ernesto, Diocese of Nampula, Mozambique by Green Anglicans

A N N U A L R E P O R T 2 0 2 1

BUILDING UP THE ANGLICAN CHURCHES IN MOZAMBIQUE & ANGOLA

a b o u t u s

We are MANNA.

We are intent on investing in the building up of the local Anglican churches in in Mozambique & Angola. By doing this, we enable these churches to support their communities &

grow community development projects. These churches face the enormous struggles of extreme poverty & injustice whilst trying to care for the vulnerable & bring about good long-term change through being the Good News.

t r u s t e e s

Mr John Tasker (Chair)

Rev. Philippa Boardman, Venerable Dr Christopher Cunliffe, Mr Jake Cunliffe, Mr. Gilberto Da Silva Afonso, Mrs Melba dos Santos, Mr John Doble, Mrs Eileen Hamilton, Mr Ken Hamilton, Rev. Joe Moffatt, Rev. Dr Helen Van Koevering, Rev. Carla Vicencio Prior

Organising Secretary: Mrs Elizabeth Thomas Accounts Administrator: Mrs Sarah Rae

2 0 2 1 i n n u m b e r s

1

new Province - IAMA

£117,174

sent to projects & dioceses

12

Dioceses as partners

264

1,495

1,001

Priests & deacons

number of catechists

number of congregations

£11,803

sent to Libombos to set up an income generating Chicken Farm

£38,972

raised in MANNA's Emergency Cabo Delgado Appeal

6.75%

of MANNA income is spent on running costs

4 K E Y M O M E N T S in 2 0 2 1

CONCERN in Cabo Delgado, Mozambique

In partnership with 4 other international funders, we worked with the Diocese of Nampula to fund a large plan supporting IDP's which focusses on relief, recovery and resettlement. This works broadly across health, food security, agricultural training and education.

JOY in the creation of the new Province - IAMA

The dreams are becoming a reality and 2021 saw a new Portuguesespeaking province emerge with 8 new missionary Dioceses. This means there are now a total of 12 Dioceses in Mozambique & Angola that MANNA is partnering with: 8 in Mozambique and 4 in Angola.

DAILY LIFE in Nora Sturges Anglican Clinic, Lobito

MANNA continues to support this clinic in Angola: daily life at this rural clinic has been tough this year. Our support has enabled necessary refurbishment and the ongoing setting up of an incomegenerating pharmacy alongside supporting patients.

SUSTAINABILITY from the Mustard Seed Fund

MANNA received 6 excellent applications from the Dioceses to fund an income generating project for the Diocese so it can work towards self-sufficiency.

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THE M014MWQUEANDANGOL4ANGUCAN ASSOCIATrON BALANCESHEEr Note Toial 3UIV21 Tots131llRI20 CutrentA55ets ltsvestments 642.392 561,972 Debior'.GIftAld Re¢elv¥ble 2.965 Bank D￿poSitS 32.K6 29.201 Total currenta5￿5 678.013 593.OB9 Lkgbllltle5duelnoneye4r Creditors NetAssets 676.794 $90.858 The Funds ofth•tharlty 248.433 402.062 26.29B Designated FuTbd5 351.428 23.5BO TotsicharftyFuTvJs 676.794 $90.858 Thénoto&tothoseactountsform partofthÈFinancial Statements The5eaccount5were prepared bysarah Rae, AccountsAdministratorof MANNA. TheywereapprD¥ed bYtheTrU5tee5atth￿r￿￿￿InE un3rd March 2022 and 5wpdon thpirbehallby JohDTasket. Chaltman.

Notes to the Accounts

The financial statements have been prepared in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (Charities SORP FRSSE) (effective 1 January 2015) and applicable accounting standards. They are prepared on an accruals basis under the historical cost convention except that investment assets are shown at market value. The financial statements include all transactions, assets and liabilities for which MANNA is responsible.

In 2021 the number of Dioceses was increased from 3 Dioceses in Mozambique to 8 and the Diocese of Angola multiplied into 4. The inauguration of the new Portuguese speaking Province of IAMA was inaugurated in September 2021, however as the infrastructures of the new Dioceses were only completed late in the year, grants were sent to the 4 original Dioceses of Angola, Niassa, Lebombo and Nampula for the whole of 2021. Only one payment was made in December to one of new Dioceses, the Diocese Missionario da Divina Esperanca in Angola (note 3). The 2021 analysis of income and costs remains therefore as in prior years split between Angola and 3 areas of Mozambique.

• Tax rebates on earmarked Gift Aid donations are allocated to the same destination as the donation at the date the original donation is received, unless the donor requests otherwise.Gift aid claimed in 2021 was £6,542 (2020: £4,957)

• Investments are shown at market value.

• All amounts are shown in sterling.

• Funds are marked as restricted, designated or unrestricted:

• Restricted funds can only be used for the purposes for which the

• donation was given;

• Designated funds are funds that the Trustees have designated for

• certain purposes, eg The Mustard Seed fund (see note 2 below);

• Unrestricted funds can be used at the Trustees’ collective discretion

1. MOVEMENTS IN RESTRICTED FUNDS

2. INVESTMENTS AND POLICY ON RESERVES

In 2018 the Trustees agreed to invest unrestricted legacies received during 2018 with CCLA – in their investment fund and property fund. The objectives identified for the investments were to:

• prevent inflation from eroding the real value of the capital maximise the investment income received without exposing the capital to significant investment risk adhere to the Church of England ethical guidelines (or similar).

The Trustees also agreed that 62.5% of all investments held would be placed in a designated fund and the income used to support projects that promote the Dioceses future self-sufficiency (known as the “Mustard Seed” fund). The income from remaining investments is to be used to offset the running expenses of the charity. It was agreed this policy would be reviewed after 3 to 5 years. In accordance with this policy a review occurred in 2021 and it was agreed to send £11,500 to each of the new Diocese from the fund. One payment was made in 2021 (see note 3), the remaining payments and draw down on investments is to be made in 2022 and will be reflected in the 2022 accounts. The award to support a project from one of the Diocese using the 2021 investment income will be made early in 2022.

Movements in the valuations of the assets held were:

Investment income on the above investments totalled £19,307 (31/12/20: £18,885). Of this £12,067 was income designated to support projects that promote self- sufficiency (the “Mustard Seed” fund). The other investment income is interest on bank accounts which totalled £6 (2020: £23).

3. CHARITABLE ACTIVITIES

The following was spent on charitable activities:

The amounts are analysed further below.

NIASSA

The money for Niassa breaks down as follows:

At the year end £nil (2020: £1,248) was still to be sent to Niassa.

Dr Peg Cumberland works with community health activities in collaboration with the local government health department in Lichinga. This past year she has been involved with building a new child health clinic, piloting maternal & child health education training & training clinicians to help people to obtain effective treatment for epilepsy and mental health illnesses.

LEBOMBO

The money sent to Lebombo breaks down as follows:

In 2021 a final payment of £196 was sent to the Diocese of Lebombo for the establishment of a Chicken Farm in Lebombo, £11,607 having been sent in 2020.

ANGOLA

The money sent to Angola breaks down as follows:

(1)£11,500 sent to the new Diocese Divina Esperanca from the Mustard Seed fund (see note 2)

(2)Sent from a legacy restricted for use on Angolan projects.

(3)The Nora Sturges Health Centre project is run by the Diocese of Angola under local supervision in Lobito.

(4)Funds were sent to provide aid to those suffering from the worst drought in the Cunene region in 40 years.

NAMPULA

The money sent to Nampula breaks down as follows:

£35,972 was sent to support internally displaced people, left homeless following the violence in the Cabo Delgado province.

4. SUPPORT COSTS:

a) Cost of Raising Funds:

b) Governance Costs:

During 2021 the charity had no employees. Elizabeth Thomas and Sarah Rae, who undertake work for the charity, were self-employed and charged the charity for their time on an agreed hourly rate.

5. BANK DEPOSITS

At 31st December, the following bank deposits were held:

6. ACCRUALS

At 31st December the accruals comprised:

7. TRANSACTIONS WITH TRUSTEES

No Trustee received remuneration as part of their role of Trustee. Trustees’ expenses were reimbursed on a receipted basis. John Tasker was reimbursed for expenses incurred on charity activities.

Donations made to the charity by Trustees during the year totalled £2,840 (2020: £7,534).

8. PUBLIC BENEFIT

The Trustees believe that the charity passes the Public Benefit Tests set by the Charity Commission. There are identifiable benefits for the advancement of religion, the relief of poverty and the furtherance of education across all Dioceses supported by the charity. These benefits are available to all who live in Mozambique and Angola, whether Anglican or not.

Some of the positive outcomes of this charitable support are described in detail on the website and in the regular magazine. Other positive outcomes are described by the Bishops when they visit the UK on a regular threeyearly cycle to attend the AGM.

9. RISK MANAGEMENT

The Trustees are committed to managing, and if practicable to reducing, the major risks that they have already identified. They also seek to identify new risks as they arise and subject them to the same process of management and reduction.

The Trustees are aware that MANNA is dependent on the co-operation of local church officers and auditors in Mozambique and Angola to ensure the proper accountability of funds spent locally. Receipt of audited accounts, showing how funds have been spent, is required by the trustees each year.

10. CONTINGENT LIABILITIES

There were no Contingent Liabilities over the year to 31/12/21 (2020: nil).

1 The Green, Marcham, OX13 6NE, UK

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Registered Charity No. 262818