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2022-12-31-accounts

Commissariat of the Holy Land

Annual Report and Accounts

31 December 2022

Charity Registration Number 263616

Contents

Reports

Reports
Reference and administrative details of
the charity, its Trustees and advisers 1
Trustees’ report 2
Independent auditor’s report 8
Accounts
Statement of financial activities 12
Balance sheet 13
Statement of cash flows 14
Principal accounting policies 15
Notes to the accounts 18

Commissariat of the Holy Land

Reference and administrative details of the charity, its Trustees and advisers

Trustees Brother Michael O’Kane ofm
Brother Michael Copps ofm
UK Commissary to the Holy Land Brother Michael O’Kane ofm
Principal address The Franciscan Friary
557 High Road
Woodford Green
Essex
IG8 0RB
Charity registration number 263616
Auditor Buzzacott LLP
130 Wood Street
London
EC2V 6DL
Solicitors SBP Law
Glade House
52 – 54 Carter Lane
London
EC4V 5EF
Principal bankers National Westminster Bank plc
PO Box 3244
300 Romford Road
London
E7 9SH

Commissariat of the Holy Land 1

Trustees’ report Year to 31 December 2022

The Trustees present their statutory report together with the accounts of Commissariat of the Holy Land for the year ended 31 December 2022.

The accounts have been prepared in accordance with the accounting policies set out on pages 15 to 17 of the attached accounts and comply with the charity’s trust deed, the Charities Act 2011 and 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 United Kingdom and Republic of Ireland (FRS 102).

Introduction

The Custody of the Holy Land was, in the fourteenth century, entrusted by the Holy See to the Order of St Francis and remains to this day in the care of the Franciscan Order of Friars Minor.

The Order of Friars Minor established a charitable trust known as the Commissariat of the Holy Land in 1971 to support the Custody in this work.

Constitution and organisation

The Commissariat of the Holy Land is governed by a trust deed dated 12 October 1971 and is registered under the Charities Act 2011, Charity Registration No. 263616.

Activities, objectives and specific policies

Principal aims and activities

The principal aims of the charity are:

The Trustees have given careful consideration to the Charity Commission’s general guidance on public benefit.

Grant making policy

The objects of the charitable trust include the preservation of the Christian Shrines in the Holy Land and the spread of the Gospel, the provision of education and the relief of poverty among the Christians living in the Holy Land. The Trustees have the responsibility to see that any payments to the Custody are used in support of one or more of those objects.

Commissariat of the Holy Land 2

Trustees’ report Year to 31 December 2022

Review of the year: 2022

The Trustees have met formally on eight occasions during 2022.

The Good Friday Collection 2022 raised £471,646 compared to £441,813 in 2021.

On 13 December 2022 the Trustees transferred £400,030 to the Washington Commissariat in the USA according to the Protocol of the English Speaking Conference of Commissariats.

Our donation has contributed to the projects in this year’s report.

A song of Ascents, of David (Psalm 122) - Pilgrimage.

I rejoiced, when they said to me:

Let us go to the House of the Lord!

And now our feet are standing

Within your gates, Jerusalem!

Jerusalem is the heart of the Holy Land, the synthesis of the action of God for the good of the whole of humanity. John Paul II expressed this in very moving words: “How many memories and images and how much passion and great mystery surround the word Jerusalem! For us as Christians, it represents the geographical point of union between God and men, between eternity and history.”

The Ministry of Pilgrimage for the Friars of the Custody

We supported the Friars as they assisted and guided pilgrimages from all over the world to the Holy Land and to Jerusalem. With the help of the Christian Information Centre, the Custody helps groups to plan their itineraries and provide spiritual support for pilgrims.

A pilgrimage took place from Santiago de Compostela to the Holy Land, retracing in reverse the journey of the mortal remains of the Apostle James.

This group of 47 pilgrims, from the Franciscan parish of Santiago, touched the main Christian pilgrimage sites in Israel, Palestine and Jordan: Nazareth, the site of the Annunciation; Bethlehem, where Jesus was born; the Jordan River, where he began his public life with his baptism; the Galilee of miracles; and the Jerusalem of the Passion, death and resurrection.

Commissariat of the Holy Land 3

Trustees’ report Year to 31 December 2022

Review of the year: 2022 (continued)

The Ministry of Pilgrimage for the Friars of the Custody (continued)

The Custody of the Holy Land has sponsored the Christian Information Centre (C.I.C.) since 1973. The aim of the C.I.C. is to provide information on Christianity and on the Holy Land - including the shrines and the holy places, the numerous churches in the region, the liturgies, the aspects of religious and cultural life and other activities.

Ecumenical Collaboration and Presence in the Holy Land

We have supported the Custody ‘s work with the other Christian Denominations in Israel and the Palestinian Authority to speak out for the various Christian Communities in the Holy Land and especially in Jerusalem where the three great monotheistic faiths co-exist - Judaism, Islam and Christianity.

This is a delicate ministry that aims to build up more tolerant and just communities for all.

Social and educational care for vulnerable families

We continued to support the friars and their teams caring for young children from dysfunctional families in our parishes throughout the Custody.

They provide a safe space and help with their education and personal development. The Custody with their co-workers also assist the families financially with food, rents and medical bills.

Care of the sick brethren in our Communities

We have also helped the Custody to upgrade and modernise the infirmaries of the Custody in various friaries. A fraternity for life – the communities strive to see that no one is left alone.

Nursing care is also engaged to help in the care of the sick.

Commissariat of the Holy Land 4

Trustees’ report Year to 31 December 2022

Review of the year: 2022 (continued)

The connection between the world's Christians and the Holy Places

The Good Friday Collection helps to keep the Shrines and the "living stones", the Christians living in the Holy Land. It is the link between all Christians around the world and the Holy Places.

It enables the Church to be a healing presence in the troubled region of the Middle East and a source for peace in dialogue with the great Faiths - Judaism, Islam and Christianity.

Financial review

Income and expenditure

A summary of the year’s results can be found on page 12 of this annual report and accounts.

Total income for 2022 was £474,396 (2021 - £444,214). Of this, £473,673 (2021 - £444,192) was received in the form of donations, the vast majority being annual Good Friday church collections.

During the year, expenditure totalled £411,647 (2021 - £410,645). £400,030 (2021 - £400,030) of this represents payments to the Commissariat of the USA for onward distribution to support work and projects of the Custody of the Holy Land, details of which are given above.

Financial position and reserves policy

The balance sheet shows total reserves of £198,557 (2021 – £135,808) which are represented largely by bank balances. It is the charity’s policy to hold reserves until such time as required for the work and projects of the Custody of the Holy Land. It is anticipated that such reserves would not exceed £500,000 in any year. The Trustees regard the reserves held at 31 December 2022 to be adequate but not excessive.

Commissariat of the Holy Land 5

Trustees’ report Year to 31 December 2022

Governance and structure

According to the trust deed, the Trustees of the charity, of which there must be a minimum of two and a maximum of four, are appointed by the then Trustees taking into account the views of the Custos of the Holy Land and the Provincial of the Friars Minor in England. At 31 December 2022 the Trustees comprised the Commissary and Vice-Commissary, both members of the Order of Friars Minor. In practice, these appointments are reviewed at the triennial chapter of the Province. The functions of the Trustees are to see firstly that contributions from the dioceses are properly accounted for and secondly to ensure the contributions are remitted to the Holy Land and spent in accordance with the objectives of the charity.

The Trustees are kept up to date with financial and regulatory developments in the charity sector by the charity’s auditor and by attending training courses when necessary.

The names of the Trustees who served during the year are set out as part of the reference and administration details on page 1 of this annual report.

The charity is administered directly by the Trustees and the Commissary; there are no employees.

Trustees’ responsibilities statement

The Trustees are responsible for preparing the Trustees’ report and accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period.

In preparing these accounts, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the applicable Charity (Accounts and Reports) Regulations and the provisions of the charity’s trust deed. 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.

Commissariat of the Holy Land 6

Trustees’ report Year to 31 December 2022

Governance and structure (continued)

Key management personnel

The Trustees consider that they are the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis.

The Trustees are not remunerated.

Risk management

The Trustees have assessed the risks to which the charity is exposed and consider that there are controls in place to mitigate those risks as far as is practicable, bearing in mind the difficult political situation in the Holy Land.

The Trustees undertake an annual review of the principal risks and uncertainties that the charity faces categorising the risks between those affecting the governance and management of the charity, operational risks, financial risks, reputational risks and those which occur because of circumstances outside of the charity's control such as changes in government policy, laws and regulations. They regularly review the measures already in place, or needing to be put in place, to establish policies, systems and procedures to mitigate those risks identified in the annual review and ensure that action is taken to implement changes to those policies, systems and procedures should they be needed to minimise or manage any potential impact on the charity should those risks materialise.

This work has identified one key risk for the charity which relates to the fact that the charity grants funds for ultimate use in the Holy Land, a part of the world where there continues to be considerable political unrest. To mitigate the associated risks, the charity passes most funds initially to the Commissariat of the Holy Land for the United States of America (USA) so that, prior to being forwarded on to the Holy Land, the funds may be administered in collaboration with those raised by the other English-speaking Commissariats and suitable projects may be identified. Whether or not the funds are sent to the USA or directly to the Holy Land, the Trustees always ensure that they are fully briefed about and familiar with the work of a potential projects and recipients of funds, that funds are transferred via bank transfer, that proof of receipt is obtained and that a full written report of how the monies have been utilised and applied is obtained from the recipient.

Signed on behalf of the Trustees:

Michael O’Kane

Trustee Approved by the Trustees on: 19[th] . October 2023

Commissariat of the Holy Land 7

Independent auditor’s report 31 December 2022

Independent auditor’s report to the Trustees of Commissariat of the Holy Land

Opinion

We have audited the accounts of Commissariat of the Holy Land (the ‘charity’) for the year ended 31 December 2022 which comprise the statement of financial activities, the balance sheet, the statement of cash flows, the principal accounting policies and the notes to the accounts. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the accounts:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the accounts section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the accounts, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the accounts is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the accounts are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Commissariat of the Holy Land 8

Independent auditor’s report 31 December 2022

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the Annual Report and Accounts other than the accounts and our auditor’s report thereon. Our opinion on the accounts does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the accounts or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement, the Trustees are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error.

In preparing the accounts, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Commissariat of the Holy Land 9

Independent auditor’s report 31 December 2022

Auditor’s responsibilities for the audit of the accounts

Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these accounts.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur. Audit procedures performed by the engagement team included:

Commissariat of the Holy Land 10

Independent auditor’s report 31 December 2022

Auditor’s responsibilities for the audit of the accounts (continued)

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the Trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charity’s Trustees, as a body, in accordance with section 144 of the Charities Act 2011 and with regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity’s Trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s Trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Buzzacott LLP 24 October 2023 Statutory Auditor 130 Wood Street London EC2V 6DL

Buzzacott LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

Commissariat of the Holy Land 11

Statement of financial activities Year to 31 December 2022

Notes Total
funds
2022
£		 Total
funds
2021
£
Income:
Donations
1
Interest receivable
Total income
Expenditure:
Charitable activities
. Grants in support of the Custody of the Holy Land
2
. Support of the clergy
3
Total expenditure
Net income and net movement in funds for the year
Reconciliation of funds:
Balances brought forward at 1 January
Balances carried forward at 31 December
473,673
723		 444,192
22
474,396 444,214

400,030

11,617		 400,030
10,615
411,647 410,645
62,749
135,808		 33,569
102,239
198,557 135,808

All of the charity’s income and expenditure in both 2021 and 2022 relates to unrestricted funds.

All activities of the charity derived from continuing operations during the above two financial years.

All recognised gains and losses are included in the above statement of financial activities.

Commissariat of the Holy Land 12

Balance sheet 31 December 2022

Notes 2022
£		 2021
£
Current assets
Cash at bank and in hand
Creditors:amounts falling due within one year
7
Total net assets
The funds of the charity:
Unrestricted funds
. General fund		 207,957
(9,400)		 144,508
(8,700)
198,557 135,808
198,557 135,808

Approved by and signed on behalf of the Trustees by:

Michael O’Kane

Trustee

Approved by the Trustees on: 19[th] . October 2023

Commissariat of the Holy Land 13

Statement of cash flows Year to 31 December 2022

Notes
2022
£		 2021
£
Cash flows from operating activities:
Net cash provided by operating activities
A
Cash inflow from investing activities:
Interest received
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 January 2022
Cash and cash equivalents at 31 December 2022
B

62,726


723
 32,377
22
63,449
144,508		 32,399
112,109

207,957		 144,508

Notes to the statement of cash flows for the year to 31 December 2022.

A Reconciliation of net income to net cash provided by operating activities

2022
£		 2021
£
Net income (as per the statement of financial activities)
Adjustments for:
Interest receivable
Increase (decrease) in creditors
Net cashprovided by operating activities		 62,749
(723)
700		 33,569
(22)
(1,170)
62,726 32,377

B Analysis of cash and cash equivalents

B Analysis of cash and cash equivalents Analysis of cash and cash equivalents
C 2022
£		 2021
£
Total cash and cash equivalents:Cash at bank and in hand 207,958 144,508
Analysis of changes in net debt 2021
£		 Cash flows
£
2022
£
Cash at bank and in hand 144,508
63,449
207,957

Commissariat of the Holy Land 14

Principal accounting policies 31 December 2022

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are laid out below.

Basis of accounting

The accounts have been prepared for the year ended 31 December 2022 with comparative information given in respect to the year to 31 December 2021.

The accounts have been prepared under the historical cost convention with items initially recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these accounts.

The accounts have been prepared in accordance with the principles set out in 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 (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The accounts are presented in sterling and are rounded to the nearest pound.

Critical accounting estimates and areas of judgement

In preparing these accounts, the Trustees have not been required to make significant judgements or estimates other than the estimation of future income and expenditure for the purpose of assessing going concern (see below).

Assessment of going concern

The Trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The Trustees have made this assessment in respect to a period of at least one year from the date of approval of these accounts.

The charity faces challenges presented by the current geopolitical and macroeconomic climate, but the nature of the charity’s activities means that financially it will remain solvent and be able to support the Custody of the Holy Land in future years.

The Trustees of the charity have concluded that notwithstanding the challenges detailed above, there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The Trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due.

Income

Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably and it is probable that the income will be received.

Commissariat of the Holy Land 15

Principal accounting policies 31 December 2022

Income (continued)

Church collections in support of the work of the Custody of the Holy Land are made throughout the United Kingdom, excluding Northern Ireland. They are organised by the relevant dioceses, which may, at their discretion, pass the proceeds to the Commissariat for use in the Holy Land in accordance with its charitable objectives. They are, therefore, recognised on receipt from the dioceses.

In accordance with Charities SORP FRS 102 volunteer time is not recognised.

Legacies are included in the statement of financial activities when the charity is entitled to the legacy, the executors have established that there are sufficient surplus assets in the estate to pay the legacy, and any conditions attached to the legacy are within the control of the charity.

Entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, but the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment 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.

All expenditure is accounted for on an accruals basis. The costs of charitable activities comprise expenditure on the charity’s primary charitable purposes as described in the Trustees’ report and include:

Governance costs are the costs associated with the governance arrangements of the charity including audit costs and the necessary legal procedures for compliance with statutory requirements. Governance costs are included as part of support of the clergy within the statement of financial activities.

All expenditure is stated inclusive of unrecoverable VAT.

Commissariat of the Holy Land 16

Principal accounting policies 31 December 2022

Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors are recognised at the amount the charity anticipates it will pay to settle the debt.

Funds structure

General funds represent monies which may be used towards meeting the charitable objectives of the charity at the discretion of the Trustees.

Commissariat of the Holy Land 17

Notes to the accounts 31 December 2022

1 Donations

Total
funds
2022
£		 Total
funds
2021
£
Donations
. Church collections
. General		 471,646
2,028		 441,813
2,379
473,674 444,192
Grants in support of the Custody of the Holy Land Total
funds
2022
£		 Total
funds
2021
£
Grants made directly to, and for support of, the Custody of the Holy Land:
. Commissariat of the Holy Land for the USA for support of the Custody of
the Holy Land		 400,030 400,030

2 Grants in support of the Custody of the Holy Land

3 Support of the clergy

Support of the clergy
Total
funds
2022
£		 Total
funds
2021
£
Books and subscriptions
Office costs
Bank charges
Governance costs
. Auditor’s remuneration, including VAT		 863
760
114
9,880		 808
763
116
8,928
11,617 10,615

4 Taxation

The Commissariat of the Holy Land is a registered charity and, therefore, is not liable to taxation on income and gains derived from its charitable activities, as it falls within the various exemptions available to registered charities.

5 Staff costs

There are no staff costs as the charity does not employ any staff (2021 – none).

6 Trustees’ expenses and the remuneration of key management personnel

The key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis comprise the Trustees.

Commissariat of the Holy Land 18

Notes to the accounts 31 December 2022

No trustee received reimbursement of expenses (2021 - £nil).

Creditors: amounts falling due within one year
2022
£		 2021
£
Accruals 9,400 8,700

8 Church collection income committed

Church collections at Easter 2022 in support of the work of the Custody of the Holy Land which had not been remitted by dioceses to the charity as at 31 December 2022 exceeded £158,000 (2021 - £140,000). In accordance with the accounting policy, as the exact amount and timing of the remittance of these collections to the charity is unknown, the income has not been recognised in these accounts.

9 Connected charities

The Commissariat of the Holy Land is connected to one other charity by virtue of the fact that the charities use the same principal address and the connected charity’s Trustees have the power to appoint the Trustees of the Commissariat.

The connected charity is:

The connected charity is:
Name Charity
Registration No		 Charitable objectives
The Order of Friars Minor 232177 The support of charitable purposes
connected with the Roman Catholic
religion
and the
support
of
the
charitable work of the Order.

There were no financial transactions between the Commissariat of the Holy Land and The Order of Friars Minor during the year (2021 – none).

10 Related party transactions

There were no related party transactions during the year (2021 – none).

11 Post balance sheet events

Since the year end the charity has been notified of two legacies to which it has become entitled. One legacy has been received since the year end to a value in excess of £300,000. The value of the other legacy, which it is anticipated will be received during 2023, is unknown.

Commissariat of the Holy Land 19