2022-12-31-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 2

PARTNERING WITH 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 2 i n n u m b e r s

1

Province - IAMA

£169,328 sent to projects & dioceses

12

Dioceses as partners

308

£9,534

1,026

Priests & deacons

sent to support Nora Sturges Health Centre, Angola

congregations across Mozambique and Angola

£19,767

sent to 2 Dioceses In Angola to set up an income generating projects

£11,037

sent to Dioceses for climate emergencies

6.5%

of MANNA expenditure goes on support costs

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

CLIMATE EMERGENCY in Mozambique and Angola

Both countries continue to suffer greatly from extreme weather conditions. All the Dioceses have been responding in a wide variety of ways that MANNA has been supporting. MANNA recognises that these severe weather emergencies are becoming the 'new normal' and we need to find ways together to develop the church's resilience.

ARCHBISHOP JUSTIN visits Cabo Delgado, Mozambique

Archbishop of Canterbury Justin Welby visited Maputo to celebrate the inauguration of the new Province IAMA and went on to visit the northern Diocese of Nampula, spending time with displaced people who had fled the violence and hearing their stories. From this, a pioneering trauma support project is emerging.

12 BISHOPS come to Lambeth conference

A momentous occasion that all the new Bishops and Dioceses were inaugurated in time for 12 Bishops to come to the UK for the Lambeth conference in the summer.

SUSTAINABILITY from the Mustard Seed Fund

MANNA gave two grants towards a bakery in the Diocese of Cristo Rei and a pharmacy in the Diocese of Divina Esperanca - both in Angola as income generating projects so they can work towards selfsufficiency.

how manna works You to 5UPPOrt Chrisiians In Afri¢a & to d8velopmEni makes a dhfterence 8uE there are so many ¢haFllles, you donl know YJhei8 lo start...? You di5c¢)ver ￿NNA that supports the Diocese$ thousands ot congregaliDns Ihem5elves 50 THEY ¢an decide best 10 brlng aboui Chang8 WeSe￿i¢￿thE oceses In Mozarnbwue & You send lund$ 10 MANNA in few Glick8 DloKe5an leadeis meet & plan where spend the funds churches & ¢ommunity developmeftt These prK)rilies couhl be clergy salanes, development projects, Supporrin9 the dioceses, ensures a 'tp)ttom up, approach to developm￿t apwoach so ihey tk il out for themse￿e$.. 10 we h8Vt ¢lo$tworking ielaiion5hips With all the dioceses so we continue to moniwr Ihe funds an¢ 8valuaie their efl6¢tiVe￿sS. Your dona￿On results In the gr￿h ofthrmng chuiches effeeting their communities in reduthion of poverty ond fighting injus￿Ce. RESULTI

IndepDdenteXimi￿erfS report totheTru5tee5 olthe molambiq￿e andAThzolaArylKan Assouatlon I￿N￿Al I reportto the tru5teeson rn¥exJmination ol the accountsof the abovecharity lorthe yearended 31 [k￿rn￿r 2022. which aresetouton thefollowin8 Pa8e5. Respe<ty¥erespon5ibilitses of trystee5 gThde¥rymiDer As c￿rity$tr￿steeS, you are ￿Sponsib￿ forthe preparatKJnof accDuntS in accordancev4ith the reouirementsolthecharities Act 20111-theAct'l. ThÈ tharity'sttystees tOn￿dÈrthatan èudit is not reouired forthis yeèrurtder sectK)n 14412lof the ChèritiesAtt 2011 (the 2011 Artl and that an independent examination is netded. ismy responsibility 1¢.. • examlne theaccounts under se£tlon 145 of the 2011 Act., fo11owihe kY0￿0￿re5 laidibwn in ihe8eneral dliecrioDsKi¥en by the char￿ Comm155ion under section 14515Hbl of the 2011 Ad.. state wheiher particular matters have come to myattenticn. BoslsollndependettteMamlt)erfswDrt Myexatninhlion wa5 (¥rr￿d out in accoidancE with 1he8eneraldir￿tlonS£￿en by the CharityComrni55iDn. An examination incl￿e5 4 reviewof t￿￿ 4cwunting record5 kept bythe charity and 8 comp4ri50n of the accounts presemed wilh rhose rerord5. 11 also Include5 (Qll5iderarion of any unusual irem50rdiscb5ure5 in the 4ccount5 and 5eekingexplan41ion5 from you a5 tIU5tee5 Concerning any such rnaiter5. The procedures undertaken do not provide all the evidenceth4twould be required in an 4udit. and con5equenrly no opinion Isgwen asio whether the accounispresem a'irue faiT wevl and the report 15 lirniied tOlh05e matters setout inihe statement below. IndepeJ*enlexgrnlnerfs 51ptemept In connection wrth m¥examination. no matterhas corne tomy attention." • which 8ive5 me reasonable c4u5e to believe ihai in any maieTial respe￿ rhe requiremeDI5'. to keep?c(ounting record5 in accordan￿ with 5eciion L30 ofihe ZOII Act.. and to prepare aciount5whirh accDrd with thEatCDuntinR records Ènd comply ¥￿th the accountin8 requirements of the 2011 Act have noi been mer.. or towhich. in my opinion.attenth)n Sh￿JId bedrawn In order to emblea yoperunderstandin8of the financi?1 ststemems to be reached SizDed.. Gareth Wllllam$lFCAI 14 Mvnster Ro¥d. Teddin8ton,TWII 9Li 15 5èPtÈmbÈr 2021

8•n• ¥￿￿￿1 Y4¥¢oSL Drhiation5 Jv? .))F 50 Leg￿e￿ 16)3 lTh¥eskneMlftcoffle 11.41$ 18.4FJ 11.4WJ 132.576 1$1491 ¥.241 $Wp￿tc0stS SS.IJB 18l.LS IY4978 804aTr ?*.4 J11.1

The notes to these accounts form part of the Financial Statements.

These accounts were prepared by Sarah Rae, Accounts Administrator of MANNA.

They were approved by Trustees at the meeting on 15th September 2023 and signed on their behalf by John Tasker.

John Tasker, Chairman

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.

Since the multiplication from 4 Dioceses to 12 in 2021, MANNA is now dividing general funds between 12 Dioceses and have begun the process of sending grants direct to all Dioceses on completion of satisfactory due diligence of financial controls within the new Dioceses.

• 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 2022 was £4,425 (2021: £6,542)

• 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 ;

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

Mo%*mentsin rtstrf(ied funds blwd tstjan 2022 Income Expen¢iwre Tr?nsfery ￿￿t￿Pen wd 31 Dec2022 re5eNes Moiarnblqu 155 1,157 23.850 1.619 2.313 PeBCum￿￿1Thd Lebombo o Pungup IAppeal Iiunning(OStsI small Appeal Iwheelthairjl CliTh3te emersenaes èmpula ampJla- Maratane Nèmpula- Chimoio Nampula. Cabo Del8ado 127.6401 11fj441 Iiioii 2.152 27 2.101 872 872 4.144 6.015 32S 4.144 32 163 5.503 1%6951 11621 67 IIC671 An8olè- BDmPa51eur AD8ola- Cunene Ceoiroel Sul eilthcentte- Nora Sturges 271 4.284 139 143881 IlQ6471 TOTAL 513201

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.

Movements in the valuations of the assets held were:

Investment income on the above investments totalled £18,381 (31/12/21: £19,307). Of this £11,488 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 £92 (2021: £6).

CHARITABLE ACTIVITIES

The following was spent on charitable activities:

The amounts are analysed further below:

o Plln8ue Centre at Zove For gènèral dlotèFAn expènsés iioi 2.101 13,497 11,5( IL5tK 1,997 1,997 Tete Climate emergenaes For general diotesan expenses L277 L277 13,497 14774 11,5 1¥5CO 1,997 4937 1277 Nampula Aestricted Designated Unrestricted 2022 )21 Total Cabo Delgaclo Trauma HÈ3llngwork For8eneral di0￿53Thexpen5es It67 2.(67 35.972 162 1,997 2,159 3,743 TOTAL 1229 LYJ7 4226 42.715 An8ola Restricted Oesignated Unrestdcted 2022 2021 Total Support fortwotheological Students 18rant received frorn St Augustine's 5,597 Health ￿￿tre Nora Stur8esl31 COVID Cunene IQ647 10.647 iO.(Q9 242 si 240 313 51 240 2.310 240 5,723 Forgeneral diotrsanexpense5 1,997 TOTAL Il251 1,937 13,248 38.311

SUPPORT COSTS

During 2022 the charity had no employees. Elizabeth Thomas and Sarah Rae, who undertook work for the charity, were self-employed and charged the charity for their time on an agreed hourly rate.

BANK DEPOSITS

ACCRUALS

TRANSACTIONS WITH TRUSTEES

No Trustee received remuneration as part of their role of Trustee. Trustee’s expenses were reimbursed on a receipted basis.

Donations made to the charity by Trustees during the year totalled £1,900 (2021: £2,840).

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 close communication with Bishops, Diocesan staff through emails, ZOOMs, reports, whatsapp and webinars alongside in country visits.

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.

CONTINGENT LIABILITIES

There were no Contingent Liabilities over the year to 31/12/22 (2021: nil).

1 The Green, Marcham, OX13 6NE, UK

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Registered Charity No. 262818