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2023-12-31-accounts

African Pastors’ Fellowship

Trustees’ Report and Financial Statements for the year ended 31 December 2023

Registered Charity number 282756

Karen Hanlan Independent Examiner Limited

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

Contents
Page
Report of the trustees 3-7
Statement of Trustees responsibilities 8
Report of the independent examiner 9
Statement of financial activities 10
Balance sheet 11
Principle accounting policies 12-14
Notes to the financial statements 15-24

2

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

Report of the trustees

The trustees of the African Pastors’ Fellowship (“the Charity”) have pleasure in presenting their report and financial statements for the year ended 31 December 2023. The financial statements comply with the Charities Act 2011, the Constitution 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 UK and Republic of Ireland (FRS102) (updated 1 January 2019).

OBJECTIVES AND ACTIVITIES

As set out in its Constitution, the Charity is established for the advancement of the Christian Religion by the provision of financial, spiritual and medical assistance to Church leaders of all denominations and their dependents in Africa, and other such countries as from time to time may be determined, and the training of such leaders. This is achieved by providing:

In shaping the objectives for the year and planning activities, the Trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’.

The vision of APF is to empower Christian leaders so as to enable effective ministry that delivers community transformation through the local church.

The mission of APF is to develop the capacity of Christian leaders in partnership with African agencies to provide training, equipment and pastoral care (APF pastor the pastors that pastor the pastors).

The ultimate goal of our charitable objectives is to bring community transformation, mainly in rural sub-Saharan east Africa, through the local church (registered networks, denominations and related partner NGOs). This is achieved largely through investment in capacity building of faith community leaders (both lay and ordained). The future strategy is to resource and release indigenous leaders with vision, capacity and an existing ministry ‘pastoring pastors’ so as to increase, multiply and better culturally contextualise the work. Some projects bring obvious and immediate community transformation (such as sustainable domestic solar technology) while other projects (such as training in family values, entrepreneurship and sustainable farming) will bring lasting benefit in the longer-term.

3

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

ACHIEVEMENTS AND PERFORMANCE

Activity and Achievements

2023 was another busy and productive year. Progress continues being made to increasing the number of eVitabu subscribers and building digital capacity both practically and theologically. The biggest growth of eVitabu users were in Rwanda and Zambia due to the work of Rev Victor Imanaturikumwe and Pastor Lawson Lovyson, respectively. There continues to be organic growth across the continent and at the time of writing there are now 1,750 eVitabu users in 34 nations reaching an estimated number of 1.75m believers with Biblical, theological, social justice and development resources that are being used to shape communities with Christian hope. Work also took place to build capacity around digital tools, training and theology.

A number of significant new partnerships were developed, notably with the Uganda Assemblies of God and Baptist Convention of Kenya. There was also an exciting new venture in partnership with Spurgeon’s College in the UK to offer their online Equipped for Digital Ministry course at a substantially subsidised cost to African pastors’ applying through APF. To date more than 40 African pastors have enrolled with around 15 paid and making a start on their studies.

50 overseas grants were sent to support the ministry of African Training Partners (ATPs). The number of transactions was reduced from 2022 and this is in part a reflection of our strategic priority to resource fewer African Training Partners but with larger grants for them to manage. There were around 40 grants for in-service-training conferences in Burundi, Kenya, Malawi, Rwanda, Tanzania, Uganda and Zambia. Some ATPs received academic scholarships, travel costs, subsistence and support with administration and compliance costs. Multiple eVitabu awareness raising workshops and induction events were delivered, including an APF hosted conference in Kampala for Church of Uganda and other key east African partners, plus a variety of church and community projects such as Growing Greener in Malawi continue to be funded. Financial support was also availed for youth worker training and pastoral responses to humanitarian needs such as assistance for vulnerable women and children, medical and educational costs for African friends and partners.

There were two visits by UK personnel to Africa for networking, monitoring and training purposes. There will always remain a need for in-person contact but the mentoring and coaching of ATPs is seen as a more efficient, appropriate and sustainable model than multiple intercontinental trips each year. All of the above Africa-facing activity was supported by the UK team delivering excellent levels of administration, regulatory compliance and governance. This is an essential cost to the charity, especially with our mission being in the developing world, the diligence and skill of the UK staff should not be underestimated.

The successes and achievements briefly outlined above are set against a challenging financial backdrop where regular monthly unrestricted income for core costs is rarely enough to meet fixed monthly payments. In the modern geo-political and economic context gaining new donors and trust funding is hard to come by, especially for UK costs, however in 2023 several major donors committed to grants for more than one year, which is helpful and although cash-flow is sometimes hard to manage this does help a little with future planning.

4

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

FINANCIAL REVIEW

Finances in 2023

2023 was a satisfactory year for the charity from a financial perspective. Overall, income was up on 2022 and expenditure was lower. An increase in grant funding compared to 2022 was reflected in higher expenditure from restricted funds. Higher income and lower expenditure during the year also meant the Charity was able to replenish its reserves.

We remain very grateful for the generosity of our supporters who continue to provide for the work of APF through regular giving, responding to appeals and from gifts in wills. We also continue to benefit from generous gifts from grant making trusts.

Overall, our finances remain satisfactory, enabling us to move forward with our strategic objectives. The day-to-day challenge of cash-flow and ensuring reserve levels are maintained makes mid- to long-term investment difficult. A significant increase in funding would, for example, enable faster development and rollout of eVitabu and the appointment of national and regional directors in Africa, both of which are key strategic priorities.

Pension Liabilities and Reserves Policy

Since August 2022, an agreement referred to as a ‘buy in policy’ meant Just Group provided financial backing for all defined benefit (DB) pensions provided through the Baptist Pension Scheme. As a result, the scheme is no longer in a shortfall position and pension liabilities effectively ceased. Deficit contributions were reduced to a nominal £1 per month to reflect this. During 2024, members of the DB Plan will become policyholders of Just and in 2025 the DB Plan of the Baptist Pension Scheme will be wound up.

The current reserves policy is to maintain, as a minimum, sufficient general funds to cover at least three months’ unavoidable costs, being approximately £21,000. General funds at 31 December 2023 were £35,526, compared to £12,886 at 31 December 2022. The Trustees have effectively built reserves to the minimum level during the year.

The Trustees are confident that the Charity will have sufficient cashflows to meet the annual liabilities as they become due. They see no reason to deviate from planned charitable expenditure, however, they will continue to monitor the charity’s finances carefully.

5

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The African Pastors’ Fellowship is a registered charity (No. 282756) and governed by its Constitution originally adopted on 1 June 1981 and subsequently amended on 27 November 1990, 16 June 1999 and 27 March 2003.

Appointment of trustees, induction & training

New Trustees are appointed by invitation to join the Board given that they have the necessary skills and experience to contribute to the Trust’s activities and to be able to discharge their obligations as Trustees.

Management

The Trustees delegate the day to day running and administering of the Charity and its activities to the CEO and UK staff team.

6

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees: Revd Richard Suffern - Chairman Mr Andrew Richardson - Treasurer Mr John Chambers Revd David J Howard (resigned 25 April 2023) Revd Richard Tucker Revd Andrew North Mrs Florence Anne Lyttle (resigned 25 April 2023) Mr Peter Flew (appointed 11 July 2023) Mr Kingston Ogango (appointed 11 July 2023) Ms Rose Mugabi (appointed 15 January 2024)

Chief Executive Officer: Projects& Finance Coordinator: Revd David Stedman Mr Geoff Holder

Charity Number: 282756 Registered Office: Independent Examiner: Station House Karen Hanlan, ACA Station Approach Karen Hanlan Independent Examiner Limited Adisham 1 Saracen Close Canterbury Ettington CT3 3JE CV37 7SZ

Bankers: Virgin Money Yorkshire Bank CCLA Investment Management 154-158 Kensington High Street 7-11 High Street Senator House London Coventry 85 Queen Victoria Street W8 7RL CV1 5SB London EC4V 4ET

Approved by the Board and signed on its behalf by:

Date: 13[th] May 2023

Revd Richard Suffern Chairman of Trustees

7

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

Statement of trustees’ responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and UK Accounting Standards including Statement of Recommended Practice 2015 ‘Accounting and Reporting by Charities’.

The trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the Charity and of the surplus or deficit incurred by the Charity for that year. In preparing those financial statements the trustees are required to:

The trustees have overall responsibility for ensuring that the Charity has an appropriate system of controls, financial and otherwise.

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.

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 and to provide reasonable assurance that:

8

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

Independent Examiner’s Report to the Trustees of the African Pastors’ Fellowship

I report to the trustees on my examination of the accounts of the African Pastors Fellowship (‘the Charity’) for the year ended 31 December 2023 which are set out on pages 10-24.

Responsibilities and basis of report

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1) accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

2) the accounts do not accord with those records; or

3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Karen Hanlan, Institute of Chartered Accountants, England & Wales Karen Hanlan Independent Examiner Limited

Date: 13 May 2024

1 Saracen Close, Ettington, CV37 7SZ

9

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

Statement of financial activities

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Un-|Total|Total| |restricted|Restricted|funds|funds| |funds|funds|2023|2022| |Note £|£|£|£| |INCOME FROM:| |Donations and legacies|1|131,269|35,268|166,537|153,869| |Other trading activities|2|3,444|-|3,444|5,802| |Investments|384|-|384|37| |──────|──────|──────|──────| |TOTAL INCOME|135,097|35,268|170,365|159,708| |──────|──────|──────|──────| |EXPENDITURE ON:| |Raising Funds|(24,217)|-|(24,217)|(26,651)| |Charitable activities|(88,202)|(45,597)|(133,799) (152,878)| |Other expenditure|-|-|-|(680)| |──────|───────|─────── ───────| |TOTAL EXPENDITURE|3|(112,419)|(45,597)|(158,016) (180,209)| |──────|──────|─────── ───────| |Net losses on investments| |-|-|-|(10,032)| |──────|──────|───────|───────| |Net income/(expenditure)|22,678|(10,329)|12,349|(30,533)| |Transfers between funds|(38)|38|-|-| |Other recognised gains|-|34,870| |──────|──────|─────── ───────| |NET MOVEMENT IN FUNDS|22,640|(10,291)|12,349|4,337| |RECONCILIATION OF FUNDS|──────|─────|──────|──────| |Total funds brought forward|12,886|27,835|40,721|36,384| |──────|───────|─────── ───────| |Total funds carried forward|35,526|17,544|53,070|40,721| |═════|═════|═════|═════|

----- End of picture text -----

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

10

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

Balance sheet

Notes
Fixed Assets
Tangible assets
5
Investments
6
Current Assets
Debtors
7
Cash at bank and in hand
Total current assets
Current Liabilities
Creditors: amounts falling due within one year
8
Net current assets
Creditors: amounts falling due in more than one
year
9
Net assets
Funds of the Charity:
Restricted Funds
10
Unrestricted Funds
-
General
10
-
Designated pension liability
10
Total un-restricted funds
Total funds of the Charity		 2023
2022
£
£
-
-
-
33,730
-
33,730
3,896
2,565
53,738
11,478
57,634
14,043
(4,508)
(6,984)
53,126
7,059
(56)
(68)
53,070
40,721
17,544
27,835
35,582
12,954
(56)
(68)
35,526
12,886
53,070
40,721

The accompanying accounting policies and notes form part of these financial statements.

Approved by the Trustees and signed on their behalf by:

Revd Richard Suffern Chairman of Trustees

Date: 13[th] May 2024

11

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

Principal accounting policies

Basis of preparation

The financial statements have been prepared in accordance with the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (updated 1 January 2019) – (Charities SORP (FRS102)) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going Concern

The financial statements have been prepared on a going concern basis which assumes that the charity will continue to operate. The validity of this assumption is dependent upon the continuance of support from its donors. The charity’s budget for 2024 shows that the charity will be able to operate in the foreseeable future. Based on this understanding the trustees believe that it remains appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments, which would result from the basis of preparation being inappropriate.

Funds

General accumulated funds are unrestricted funds available for general purposes and include funds designated for a particular purpose; the use of such funds remains at the discretion of the trustees.

Restricted funds are funds subject to conditions imposed by the donor or by specific terms of the appeal under which the funds are raised. The restrictive conditions are binding upon the Charity.

Income and expenditure

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income relating to future periods is deferred until activity takes place.

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Staff costs are allocated to expenditure categories in accordance with the amount of time spent by staff across the different activities in which the Charity operates.

12

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

Principal accounting policies (continued)

Irrecoverable VAT is allocated to the expense heading to which it relates in accordance with standard accounting practice.

Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP FRS 102, general volunteer time is not recognised.

On receipt, donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay for the for the facilities provided; a corresponding amount is then recognised in expenditure in the period of receipt.

Investment income

Bank interest and dividends are shown on the basis of amounts receivable in the year.

Tangible fixed assets

Depreciation is provided at a rate calculated to write off the cost on a straight-line basis over the estimated useful life of the asset at the following rates:

Office & Computer equipment - 3 years

Fixed assets are capitalised when their cost exceeds £500.

Debtors

Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors

Creditors are recognised when the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Taxation

As a registered charity, no provision is considered necessary for taxation.

13

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

Principal accounting policies (continued)

Pensions

The Charity makes contributions to Pension Schemes at rates determined by the rules of the scheme. Contributions are charged to employee costs in the year in which they are payable.

14

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

Notes to the financial statements

1. Income from donations and legacies

Gifts and donations
Gift Aid receivable
Legacies receivable
Grants
Donated facilities/services
Gifts and donations
Gift Aid receivable
Legacies receivable
Grants
Donated facilities/services		 2023
Un-
restricted
Restricted
Total
£
£
£
117,648
18,868
136,516
10,221
-
10,221
-
-
-
-
16,400
16,400
3,400
-
3,400
131,269
35,268
166,537
2022
Un-
restricted
Restricted
Total
£
£
£
74,090
30,870
104,960
14,248
-
14,248
386
-
386
135
30,600
30,735
3,540
-
3,540
92,399
61,470
153,869

Donated facilities comprise the use of office space provided free of charge.

2. Income from trading activities

Fundraising events
Fees receivable		 2023
2022
£
£
3,137
4,951
307
851
3,444
5,802

15

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

Notes to the financial statements (continued)

3. Analysis of expenditure

Analysis of expenditure
Salaries
Printing, publicity& platform fees
UK Fundraiser
UK Fundraising Events
African project costs - restricted
Other African project & travel costs
News & Prayer publications
UK office costs (including in-kind £3,400)
Postage & stationary
UK travel & hospitality
UK Training
Website/IT costs
Independent Examiners' fee
Trustees meetings and expenses
Total
Investment managers fees
Salaries
Printing, publicity& platform fees
UK Fundraiser
UK Fundraising Events
African project costs - restricted
Other African project & travel costs
News & Prayer publications
UK office costs (including in-kind £3,540)
Postage & stationary
UK travel & hospitality
UK Training
Independent Examiners' fee
Interest cost on pension liability
Total		 2023
Raising
funds
Charitable
activities
Other
Expenditure
Total
£
£
£
£
20,633
60,655
-
81,288
883
-
-
883
1,776
-
-
1,776
925
-
-
925
-
45,596
-
45,596
-
9,185
-
9,185
-
3,126
-
3,126
-
6,992
-
6,992
-
1,271
-
1,271
-
2,077
-
2,077
-
2,334
-
2,334
-
1,413
-
1,413
-
1,150
-
1,150
-
-
-
-
24,217
133,799
158,016
2022
Raising
funds
Charitable
activities
Other
Expenditure
Total
£
£
£
£
183
-
-
183
20,633
64,567
-
85,200
425
-
-
425
3,486
-
-
3,486
1,924
-
-
1,924
-
50,672
-
50,672
-
17,228
-
17,228
-
3,994
-
3,994
-
6,610
-
6,610
-
1,043
-
1,043
-
3,306
-
3,306
-
4,358
-
4,358
-
1,100
-
1,100
-
-
680
680
26,651
152,878
680
180,209

16

African Pastors’ Fellowship Financial Statements

for the year ended 31 December 2023

Notes to the financial statements (continued)

4. Analysis of staff costs, trustee remuneration and expenses

Salaries
National Insurance
Pensions (Baptist Pension Scheme)
Pensions (Other schemes)
Total
Average number of employees (full-time equivalent)		 2023
2022
£
£
73,531
77,031
2,593
3,011
4,508
4,508
656
650
81,288
85,200
No.
No.
2
2

No employee had employee benefits in excess of £60,000 (2022: £nil).

Key management personnel comprise the Chief Executive Officer and the Trustees. Employee benefits for key management personnel total £49,588 (2022: £49,588) including pension contributions.

The charity Trustees were not paid nor received any other benefits from employment or provision of professional services in the year (2022: £nil). No Travel expenses or other costs were reimbursed to Trustees (2022: £nil).

5. Tangible fixed assets

Cost
At beginning and end of year
Depreciation
At beginning and end of year
Net Book Value
At 31 December 2023 and 2022		 Office
Equipment
£
3,501
3,501
-

17

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

Notes to the financial statements (continued)

6. Investments
At beginning of the year
Additions
Disposals
Revaluations
At end of year
Historical cost
Investments comprised:
Listed investment funds
Cash awaiting investment
7. Debtors
Prepayments
Gift aid receivable
Other income receivable
8. Creditors: amounts falling due within one year
Accruals
Other creditors including taxation and social security
9. Creditors: amounts falling due in more than one year
Liability for pension fund contributions		 2023
2022
£
£
-
57,409
-
10
-
(47,387)
-
(10,032)
-
-
-
-
-
-
-
33,730
-
33,730
2023
2022
£
£
525
475
3,371
1,163
-
927
3,896
2,565
2023
2022
£
£
2,030
4,997
2,478
1,987
4,508
6,984
2023
2022
£
£
56
68

18

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

Notes to the financial statements (continued)

10. Funds

Restricted funds
eVitabu
-
eVitabu devices
-
Christian Leaders Fellowship,
Somalia
African Training Partners
-
African Partners Project
-
Specific ATP’s supported
-
Wisdom Bible School
-
Atirir Bible School
-
Church of Uganda
-
St Paul’s TC (Kapsabet)
-
Children’s Workers Training
Church Community Projects
-
Local Language Bibles
-
Bicycles
-
Growing Greener
-
Jubilee Trees
-
Other Solar projects
Total Restricted Funds
Unrestricted funds
-
General fund
-
Designated pension reserve
Total Funds		 Balance
at
beginning
of year
Income
2023
Expenditure
Transfers
Balance
at end
of year
£
£
£
£
£
629
-
(629)
-
-
4,985
-
(4,112)
-
873
5,614
-
(4,741)
-
873
1,665
14,600
(13,889)
-
2,376
-
1,100
(1,100)
-
-
2,150
-
(195)
-
1,955
1,885
1,850
(1,943)
-
1,792
7,075
200
(2,627)
-
4,648
1,400
2,200
(3,591)
(9)
-
-
2,600
(2,694)
94
-
14,175
22,550
(26,039)
85
10,772
4,779
2,000
(880)
-
5,899
815
-
(815)
-
-
-
10,718
(10,685)
(33)
-
60
-
(60)
-
-
2,392
-
(2,377)
(15)
-
8,046
12,718
(14,817)
(48)
5,899
27,835
35,268
(45,597)
38
17,544
12,954
135,097
(112,419)
(50)
35,582
(68)
-
-
12
(56)
12,886
135,097
(112,419)
(38)
35,526
40,721
170,365
(158,016)
-
53,070

19

African Pastors’ Fellowship Financial Statements

for the year ended 31 December 2023

Notes to the financial statements (continued)

Restricted funds
eVitabu
-
eVitabu devices
-
Christian Leaders Fellowship,
Somalia
-
eVitabu general
African Training Partners
-
African Partners Workers
-
Wisdom Bible School
-
Atirir Bible School
-
Church of Uganda
-
St Paul’s TC (Kapsabet)
-
Training Ministry/Cephas
-
Children’s Workers Fund
Church Community Projects
-
Local Language Bibles
-
Bicycles
-
Pastoral Care
-
Growing Greener
-
Jubilee Trees
-
Other Solar projects
Total Restricted Funds
Unrestricted funds
-
General fund
-
Designated pension reserve
Total Funds		 Balance
at
beginning
of year
Income
2022
Expenditure
Transfers
Gains/
(losses)
Balance
at end
of year
£
£
£
£
£
£
629
-
-
-
-
629
-
6,250
(1,265)
-
-
4,985
6,734
21,248
(39,145)
11,163
-
-
7,363
27,498
(40,410)
11,163
-
5,614
-
12,838
(11,173)
-
-
1,665
2,500
-
(350)
-
-
2,150
1,825
1,680
(1,620)
-
-
1,885
-
6,250
(4,175)
5,000
-
7,075
-
2,400
(1,000)
-
-
1,400
4,289
-
(4,289)
-
-
-
2,651
200
(3,015)
164
-
-
11,265
23,368
(25,622)
5,164
-
14,175
11,295
4,700
(5,966)
(5,250)
-
4,779
1,324
66
(575)
-
-
815
1,000
-
(1,000)
-
-
-
-
5,600
(5,416)
(184)
-
-
527
238
(705)
-
-
60
2,392
-
-
-
-
2,392
16,538
10,604
(13,662)
(5,434)
-
8,046
35,166
61,470
(79,694)
10,893
-
27,835
38,482
98,238
(99,835)
(13,899)
(10,032)
12,954
(37,264)
-
(680)
3,006
34,870
(68)
1,218
98,238
(100,515)
(10,893)
24,838
12,886
36,384
159,708
(180,209)
-
24,838
40,721

20

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

Notes to the financial statements (continued)

Transfers to restricted funds relate to spending on projects from general funds where project funding was insufficient.

Projects have been grouped under the Charity’s key activity headings and specific funds are for the purpose described below:

eVitabu – eVitabu is an Android app placing an entire library of text, audio, and video resources into the hands of African church and community leaders. The app contains text, audio and video resources from academic institutions, development agencies, publishers, and prominent Christian leaders in a range of languages. Funding is allocated for development, maintenance, production, and delivery of eVitabu. This project is now such a fundamental part of the Charity’s core work that income raised to support this activity, which comes from individuals, trusts and organisations is treated as general income unless a more specific restriction is applied.

Christian Leaders Fellowship, Somalia - CLF is a network of churches and pastors from various nations working with the UN in the Mogadishu International Airport Green Zone. APF supports an outreach to the hospital within the Green Zone, which is popular with local Somalis, as well as eVitabu use among leaders. With the International Association of Evangelical Chaplains, a conference was organised during 2023 in Uganda for civilians and service personnel to reflect on chaplaincy in conflict zones, especially in majority Muslim locations.

African Training Partners

African Partners Workers (APWs) – APW is a generic term used to describe key personnel and partners in Africa who are either commissioned to work on a contracted basis in the delivery of charity objectives and/or apply to the charity for funding to deliver training programmes, eVitabu workshops, academic scholarships and pastoral grants for personal need or seed funding community-based projects. APWs include each of the partners listed below as well as individuals such as Daniel Odor Gwara (Kenya) and Heavenlight Luoga (Tanzania).

Wisdom Bible School – Wisdom Bible School provides training for rural pastors in Gakenke and Rulindo Districts of northern Rwanda. Recent Rwandan government regulations require pastors to have a basic accredited theological qualification and the Wisdom Bible School is supporting the formal training of rural pastors who cannot continue to lead their churches without it.

Atirir Bible School – Funding supports theology students attending Atirir Bible School in rural north-eastern Uganda.

Church of Uganda – APF’s partnership with the Church of Uganda National Secretariat APF is helping the CofU in its vision to provide ministry and academic resources to its Tier 2 clergy. As part of this, eVitabu is used as a platform for CofU clergy to publish papers and resources while also cascading the app nationally to an estimated 4,000 leaders within the denomination.

21

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

Notes to the financial statements (continued)

St Paul’s TC (Kapsabet) – APF receives funds from St Barbara’s Church in Coventry and manages their transfer and delivery to St Paul’s Theological College in Kapsabet, Kenya. The support is allocated for infrastructure improvements at St John’s Theological College and to make good theological education more accessible across the region.

Children’s Workers Fund – The Children’s Worker Fund is used to support children’s and youth leaders in Africa. During 2023, grants were made to APF partners including Faith Babies Home and Love and Care for the Child Ministries, both in Uganda.

Church Community Projects

Local Language Bibles – Across rural Africa, church leaders have very limited access to Bibles, especially in their own languages. The Local Language Bible fund issued to purchase and distribute Bibles to church leaders serving in remote areas through APF partners. During 2023, local language Bible grants were distributed by APF partners Walubo Jude and Joshua Ssemanda in Uganda.

Growing Greener – The Growing Greener fund is used to run sustainable agriculture training to help rural communities reduce poverty and adapt to climate change impacts. The training is delivered by church leaders from New Life Christian Church in Malawi and Word of God Ministries in Zambia.

Jubilee Trees – In partnership with Cephas Leadership Foundation (previously the Baptist Union of Uganda) and Climate Stewards, the Jubilee Trees project is planting indigenous trees around churches in Uganda to provide shade, timber and fruit, in addition to improving local ecosystems and biodiversity. The trees combat climate change by capturing carbon in the atmosphere. Climate Stewards match fund 50% of the project’s budget.

Solar projects – APF works with Morogoro Diocese, Tanzania and Kigeme Diocese, Rwanda to provide church leaders with household solar power for lighting and income from mobile phone charging services. A small percentage of the profits from mobile phone charging services is used by pastors in the project to pay back into the schemes so more solar units can be bought and others can benefit.

22

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

Notes to the financial statements (continued)

11. Analysis of net assets between funds

Fund balances at 31 December 2023 are represented by:
Fixed Assets
Current assets
Current liabilities
Long term liabilities
Total		 Unrestricted
Funds
Restricted
Funds
Total
Funds
£
£
£
-
-
-
40,090
17,544
57,634
(4,508)
-
(4,508)
(56)
-
(56)
35,526
17,544
53,070
Fund balances at 31 December 2022 are represented by:
Fixed Assets
Investments
Current assets
Current liabilities
Long term liabilities
Total		 Unrestricted
Funds
Restricted
Funds
Total
Funds
£
£
£
-
-
-
5,895
27,835
33,730
14,043
-
14,043
(6,984)
-
(6,984)
(68)
-
(68)
12,886
27,835
40,721

12. Transactions with related parties

There were the following transactions with related parties during the year:

Donations and gifts, without conditions, from six Trustees - £6,504 (2023: £5,509).

13. Controlling Interests

The Charity is controlled by the Trustees.

23

African Pastors’ Fellowship Financial Statements for the year ended 31 December 2023

Notes to the financial statements (continued)

14. Prior Year Comparative Statement of Financial Activities for 2022

Un- Total
restricted Restricted funds
funds funds 2022
£ £ £
INCOME FROM:
Donations and legacies 92,399 61,470 153,869
Other trading activities 5,802 - 5,802
Investments 37 - 37
────── ────── ──────
TOTAL INCOME 98,238 61,470 159,708
────── ────── ──────
EXPENDITURE ON:
Raising Funds (26,651) - (26,651)
Charitable activities (73,184) (79,694) (152,878)
Other expenditure (680) - (680)
────── ─────── ───────
TOTAL EXPENDITURE (100,515) (79,694) (180,209)
────── ────── ───────
Net gains on investments
(10,032) - (10,032)
────── ────── ───────
Net expenditure (12,309) (18,224) (30,533)
Transfers between funds (10,893) 10,893 -
Other recognised gains 34,870 - 34,870
────── ────── ───────
NET MOVEMENT IN FUNDS 11,668 (7,331) 4,337
RECONCILIATION OF FUNDS ────── ───── ──────
Total funds brought forward 1,218 35,166 36,384
────── ─────── ───────
Total funds carried forward 12,886 27,835 40,721
═════ ═════ ═════

24