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2025-06-30-accounts

CONGO CHURCH ASSOCIATION

REGISTERED CHARITY NO. 285760

ANNUAL REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 30TH JUNE 2025

CONGO CHURCH ASSOCIATION

YEAR ENDED 30TH JUNE 2025 ANNUAL REPORT AND FINANCIAL STATEMENTS

Page Description

TRUSTEES' REPORT FOR THE CONGO CHURCH ASSOCIATION (CCA) REGISTERED CHARITY NO 285760, NOVEMBER 2025

The Congo Church Association, registered charity number 285760, is an unincorporated association governed by a written constitution.

Trustees

The Association's Chairman is appointed by the Archbishop of the Anglican Church of Congo (Eglise Anglicane du Congo). Other trustees are appointed by the members at its Annual General Meeting. None of the officers or other trustees receives a salary or any other benefits from the Association.

The principal officers of the Association and their addresses are as follows:

Chairman Honorary Secretary Honorary Treasurer
Vacant Julia Dickens Paul Dickens
Hockliffe Grange Hockliffe Grange
Hockliffe Hockliffe
Bedfordshire LU7 9NL Bedfordshire LU7 9NL

Since the Association does not have a principal or registered office, all correspondence should be addressed to one of the above persons. The other trustees who served during the year were:

Elected (at 2024 AGM): Revd. Matthew Grayshon, Martin Jennings, Paul & Julia Dickens

Co-opted during the year: Peter Wyard on 13[th] May 2025. Peter Wood served as a Trustee up to the AGM but chose not to be reelected than.

Bankers: Bank accounts are held with CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, Kent ME19 4JQ

Independent Examiner: Mr Anthony Williams, A J Carter & Co Limited, Chartered Certified Accountants, 22b High Street, Witney, Oxon OX28 6RB

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The Association’s objects are:

a) To advance the Christian Religion in the Democratic Republic of the Congo; b) In partnership with the Anglican Church in the Democratic Republic of Congo to relieve poverty and to provide for the needs of refugees and the displaced; c) In partnership with the Anglican Church in the DRC and civil society there to promote and sustain schemes for peace and reconciliation, health, education and community development for the welfare and benefit of the population;

d) To relieve poverty among the clergy and former clergy of the Anglican Church and the

widows and dependents of any such persons.

There being no Chairman at present, this report is from the Secretary.

The Committee of the Association, who are also the Trustees, met 3 times during the year. All committee meetings were held on Zoom. The Annual General Meeting 2024 took place on 16th November 2024, on Zoom only.

Highlights of the 2024 AGM were:

The Trustees have had regard to the guidance issued by the Charity Commission in relation to public benefit in executing the activities of the CCA. Grants have been disbursed from the General Fund and the Restricted Funds for purposes that are in line with the Objects of the Association.

Work on converting the Trust to a Charitable Incorporated Organisation (CIO) was finally completed in the autumn. The new charity was registered on 28th November 2024, and a new charity number issued: 1211160. The Charity Commission has a preferred format for the objects of the association, which have been incorporated into the new constitution.

Once registered, there were a number of administrative tasks to complete, and the trustees decided to start operating under the new constitution from the start of the new financial year on 1st July 2025. All policies and paperwork have now been amended to reflect the change. Our bankers have been informed. Mercifully no account numbers will have to be changed; and all donors will be asked to complete new Gift Aid declarations in favour of the new CIO.

We were delighted that Peter Wyard agreed to be co-opted by the committee as a trustee in May 2025.

The pattern of disbursing funds continued in 2024/25, offering equal grants to the 14 dioceses, and to two Provincial Departments: Evangelism & Christian Education [EvCE]; and the Youth and Children’s Department.

As mentioned in the 2024 Trustees report, Trustees had decided that funds would no longer be held over for dioceses not applying for project grants in timely fashion, to ensure that funds received in the UK are not held for excessive periods of time. In January 2025, therefore, trustees decided that some dioceses who hadn’t made new applications, should forfeit their entitlement to 2023 grants.

Dioceses will be reminded that failure to make applications for grants within the timescale set by CCA will result in the forfeit of grants, and the funds will be returned to the General Fund for distribution in the next round of grants. In all cases, no grant money will be sent unless previous reporting is up-to-date.

At the 2023 AGM, it was agreed that we would phase out the number of bursaries to UAC. To ensure that all those students being supported by CCA bursaries could finish their training, the actual pattern was agreed with the Director of UAC. As a result, the first instalment of 6 bursaries

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was sent in 2024/25. Just one student will be supported in 2025/26, with the final bursary being due in the financial year 2026/27.

CCA’s Annual Grants to dioceses support a wide range of activities undertaken by the Anglican Church of Congo [EAC]. Despite the challenges caused by ongoing serious insecurity, population displacement and violence, a remarkable number of ordinary activities have continued. For instance, during the year to June 2025, grants have enabled the following projects:

Trustees carry out regular reviews of policies in line with Charity Commission guidelines on compliance. One outcome has been to improve the quality of accounting and reporting on the use of funds sent to DRC, and trustees have enjoyed several high-quality reports from dioceses on their projects. These have included not just details of expenditure, but also some wonderful pictures, stories, and videos of how UK funds are spent, and the difference your support can make.

Restricted gifts continue to provide significant support for a wide range of projects and ministries. For a list, see the back page of these financial statements.

Regular prayer points for the monthly Zoom Prayer Sessions are widely circulated and help to keep the Congolese story in the forefront of our minds.

CCA will continue to work in close partnership with the Anglican Church of Congo, encouraging prayer, interest and support for their vital ministries from our supporters. We know that EAC leaders will steward well the resources given by overseas friends, whether large or small. CCA Trustees are very appreciative of the ongoing generous financial support and interest shown by many over the past year, and we look forward to continuing this further in the coming year.

Julia Dickens, Secretary, on behalf of the CCA Trustees October 2025.

Treasurer’s commentary on the accounts – Paul Dickens (Hon Treasurer)

Introduction

The purpose of this commentary is to explain and to amplify the Congo Church Association’s accounts for the year ended 30th June 2025. These accounts, which follow on pages 6 to 10, show the Association’s activities over the last year and its assets at the end of June 2025.

At the year end the balance of our General Fund, representing money which the trustees can use to further the Association’s objects, stood at about £43,212. £8,000 of this is earmarked for unpaid diocesan grants and we keep a reserve of £5,000 for emergencies. We are immensely grateful to all our donors.

The Association’s other funds can only be used for pre-determined purposes. A surplus or deficit on these funds, and changes in the value of our total net assets, will often result from timing differences between receipt and distribution of income.

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Income

Almost all of the Association’s income (99%) comes from donations, with the remainder coming from investments and interest.

As in previous years, our donations fell into 2 main categories. Specific donations are those which can only be used for a pre-determined purpose which the donor has identified. Where there are no restrictions upon how a donation may be used, it is classed as general. General donations (£31,425) are up considerably compared with last year.

Income includes tax both recovered and recoverable from the Inland Revenue for the current financial year. Since we rely far more on donations than on investment income, the Gift Aid Regulations have proved very beneficial to the Association.

Expenditure

Almost all of our expenditure relates directly to the Association's objectives. A few specific items (such as payments of bursaries to the Theological Faculty at UAC (“UACThF”, previously known as “ISThA”)) are separately identified in the Income and Expenditure account. The remainder is analysed in Notes 2 and 6, which splits it between that which was met from the General Fund (Note 2) and that funded by specific donations or income from restricted funds (Note 6).

Where a donor has specified a purpose for which their donation should be used, then, so long as it is within the Association’s objects, it will be accepted and allocated to that cause. The largest item met from our General Fund is support for UACThF, but this is in the process of changing. At the moment, we continue to apply the scheme agreed by the AGM in November 2012, as amended from time to time at subsequent AGMs. After keeping a £5,000 reserve, the funds available in General Fund will be applied as follows:- firstly to pay for 7 bursaries at the UACThF (but see later); secondly to be divided into a number of equal portions (the exact number has changed from year to year) and allocated in equal shares to the dioceses and certain Provincial Departments, who will be invited to submit proposals for projects where the funds available might be spent. The committee has discretion to include Congo Brazzaville and other areas as separate dioceses and to “tweak” the number and destination of provincial grants where appropriate. In this way, the dioceses are treated equally, and the Association can better monitor the use of its funds. However, the 2023 AGM decided that, as from 1 July 2024, the UACThF bursaries would be phased out by two per year. As our general fund income has diminished, the UACThF bursaries were becoming an ever-larger proportion of our overall grants. Administrative and financial expenses remain at a very low level (under 1% of total income). The key items included under this heading are the fee charged by our independent examiner, and the costs of producing and distributing the newsletter. The newsletter is a vital part of the Association’s work, being one of the few means people have of finding out about the church in DR Congo.

Assets

Investments are stated at their market value on the balance sheet date (30[th] June 2025). The only investments which have to be valued as a result of this policy are those in the CBFCE Investment Fund. These investments have decreased in value by about £942 as share prices have moved downwards.

Reserves

The statement of funds (note 6) shows how our assets may be used, the General Fund representing that portion which can be used for any purpose which falls within the Association’s objects. The Kisangani Clergy Children’s Fund represents shares and moneys deposited in CBF Funds on behalf of the Diocese of Kisangani, together with income on these investments.

The Bishops’ Pension Fund was for three particular bishops, who have themselves contributed to it. One bishop took his entitlement during 2015/16 and one during 2016/17; so only one remains entitled.

This Trustees’ Report was approved by the Trustees on 1[st] November 2025 and signed on their behalf by:

Julia Dickens (Hon Secretary)

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CONGO CHURCH ASSOCIATION YEAR ENDED 30[TH] JUNE 2025 INDEPENDENT EXAMINER’S REPORT

I report to the Trustees on my examination of the accounts of the Congo Church Association for the year ended 30[th ] June 2025.

Responsibilities and Basis of Report

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

Independent Examiner’s Statement

I have completed my examination. I 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 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.

A P Williams FCCA CTA A J Carter & Co Limited Chartered Certified Accountants

22b High Street Witney Oxon OX28 6RB

…………………………………………….. 2025

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CONGO CHURCH ASSOCIATION ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2025 STATEMENT OF FINANCIAL ACTIVITIES


Notes
INCOMING RESOURCES

Voluntary income

General Donations & Subscriptions
Other Specific Donations
Total voluntary income
Investment income – bank interest/dividends
Total incoming resources
1

RESOURCES EXPENDED

Charitable activities
Project grants to the Dioceses and
Province
UACThF Bursaries
Other UACThF support
Other donations
Admin/publicity/governance costs
3
Total charitable activities
2 & 6

Net incoming resources
Transfers
Increase in value of Investments
Total Funds brought forward
Total Funds carried forward		 2024- 2025
2023-2024
General
Restricted
Total
Funds
Funds
£
£
£
£
31,425.17
0.00
31,425.17
29,272.87
0.00
200,117.07 200,117.07
136,837.00
31,425.17
200,117.07 231,542.24
166,109.87
746.37
451.97
1,198.34
1,192.84
32,171.54
200,569.04 232,740.58
167,302.71
15,500.00
0.00
15,500.00
16,900.00
5,101.65
0.00
5,101.65
12,340.16
1,024.88
3,000.00
4,024.88
3,000.00
0.00
193,609.27 193,609.27
131,389.42
935.69
0.00
935.69
867.39
22,562.22
196,609.27 219,171.49
164,496.97
9,609.32
3,959.77
13,569.09
2,805.74
0.00
0.00
0.00
0.00
(485.38)
(456.32)
(941.70)
1,727.17
34,088.28
27,950.49
62,038.77
57,505.86
43,212.22
31,453.94
74,666.16
62,038.77

6

CONGO CHURCH ASSOCIATION ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2025 BALANCE SHEET



ASSETS
Investments
4


Cash at Bank and in hand
Current (CAFCash)
Deposit (CAFGold)
Debtors
5

Creditors - (independent examiners)
TOTAL NET ASSETS

STATEMENT OF FUNDS
Kisangani Clergy Children's Fund
Bishops’ Pensions
Other restricted funds
General fund *
TOTAL
6		 30/06/2025
31,230.87


42,725.78


1,399.51
75,356.16
(690.00)
74,666.16
17,959.13
1,123.23
12,371.58
43,212.22
74,666.16		 30/06/2024
32,004.86
24,630.63
6,093.28
62,728.77
(690.00)
62,038.77
18,131.19
955.52
8,863.78
34,088.28
62,038.77

Approved by the Trustees on 1[st] November, 2025 and signed on their behalf by:

Martin Jennings (Trustee)

[The notes on pages 9 & 10 form part of these accounts ]

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ACCOUNTING POLICIES for the year ended 30[th] June 2025

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of Preparation

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

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

b) Income Recognition Policies Items of income are recognised and included in the accounts when all of the following criteria are met:

c) Interest Receivable 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.

d) Fund Accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the Charity. Designated funds are unrestricted funds of the Charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for the particular areas of the Charity’s work or for specific projects being undertaken by the Charity.

e) Expenditure and Irrecoverable VAT

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.

f) Stock

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised in income when the items are sold.

g) Debtors

Debtors and prepayments are recognised at the settlement amounts.

h) Cash at Bank and in Hand Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

i) Creditors and Provisions Creditors and provisions are recognised where the Charity has an obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

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CONGO CHURCH ASSOCIATION ACCOUNTS FOR THE YEAR ENDED 30[TH] JUNE 2025 NOTES TO THE ACCOUNTS

1. INCOMING RESOURCES

Income includes tax recoverable (but not recovered) from the Inland Revenue for the current year ( £1,399.51 )

The aggregate of donations made to the Association during 2024/25 by its Trustees is £1,500.00 .

2. CHARITABLE ACTIVITIES - GENERAL FUND

2. CHARITABLE ACTIVITIES - GENERAL FUND
Grants for Diocesan and Provincial projects (new system) 15,500.00
UACThF – student bursaries and other support 6,126.53
TOTAL 21,626.53

3. GOVERNANCE AND ADMINISTRATION COSTS

AGM costs
Financial/Independent Examiner’s fees payable (2022/23 year)
Independent Examiner excess over estimate
Newsletters and postage
Bank charges
Internet service provider & Webmaster
Gift Aid adjustment		 2024-2025

0.00
690.00
0.00
61.20
60.00
124.49
0.00
**935.69 **		 2023-2024
0.00
690.00
0.00
0.00
60.00
117.39
0.00
867.39

4. INVESTMENTS

CBF Church of England Deposit Fund
CBF Church of England Investment Fund		 2024-2025
£
10,617.73
20,613.14
**31,230.87 **		 2023-2024
£
10,450.02
21,554.84
32,004.86

Our investment in the CBF Church of England Investment Fund includes £9,988.45 held on behalf of the Kisangani Clergy Children’s Fund. The remainder is allocated to our General Endowment.

5. DEBTORS

Taxation recoverable
FY 23-24
Taxation recoverable
FY 24-25		 30/06/2025
0.00
1,399.51
1,399.51		 30/06/2024
6,093.28
0.00
6,093.28

9

CONGO CHURCH ASSOCIATION
ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2025
NOTES TO THE ACCOUNTS
6. STATEMENT OF FUNDS
Opening
Balance at
Incoming
01/07/24
Restricted and Designated funds
£
£
Kisangani Clergy Children's Fund
18,131.19
284.26
Bishops’Pensions
955.52
167.71
Other restricted funds
Aru Diocese Gifts
0.00
7,228.13
Aru Theological Resources_(Note A)
3,965.18
180.00
Boga Diocese Gifts
0.00
6803.12
Provincial Youth Office Gifts
0.00
7,279.56
Rev. Bisoke Personal
0.00
1,665.00
Goma Diocese Gifts
412.50
86,345.67
Bp’s orphaned children education
550.00
9,400.00
UACThF Gifts
0.00
3,000.00
Kisangani Diocese Gifts(Note B)
500.00
0.00
PEAC HQ in Kinshasa
125.00
0.00
Rev. Barozi studies
48.00
48.00
Bukavu Asst. Bishop support
155.00
2,715.00
Kindu Diocese Gifts
0.00
144.00
Kalima Diocese Gifts
0.00
2,250.00
Katanga Diocese Gifts
75.00
10,450.00
Archbishop’s Discretionary Fund
0.00
1,000.00
Aru Computers
142.05
0.00
Aru Housing Project
0.00
3,125.00
Aru Medical Resources
244.08
0.00
Aru Service Medical Palliative care
0.00
18,974.08
Aru Service Medical house
0.00
83.25
Draru studies(Note A)
468.75
0.00
Aloro studies (Aru)
0.00
1,593.75
Bikes for clergy(Note A)
0.00
2,000.67
Centre Hospitalier
0.00
750.00
Service Medical (Aru)
0.00
1,658.00
Kurudu School (Aru)
0.00
1,850.00
Bukavu MU Orphans’education
0.00
841.60
Compassion Orphanage General
930.00
2,760.00
Chester Crisis Appeal(Note A)
1,248.22
0.00
Kindu theological student
0.00
1,250.00
Youth Department Music & AV
0.00
222.24
Youth Department Conference
0.00
2,000.00
Youth Department Peace Centre
0.00
24,500.00
General Fund(Note C)_
34,088.28
32,171.54
TOTALS
62,038.77
232,740.58		 Expended
£
0.00
6940.63
0.00
6803.12
7,245.18
1,665.00
86,748.17
9,950.00
3,000.00
0.00
0.00
0.00
2,682.50
144.00
2,250.00
10,525.00
1,000.00
0.00
3,125.00
244.08
18,794.08
0.00
0.00
787.50
0.00
700.00
1,658.00
1,850.00
841.60
2,458.17
0.00
475.00
222.24
2,000.00
24,500.00
22,562.22
219,171.49		 GF T/F out
£		 Gain/
loss
£
(456.32)
(485.38)
(941.70)
Closing
Balance at
30/06/2025
£
17,959.13
1,123.23
287.50
4145.18
0.00
34.38
0.00
10.00
0.00
0.00
500.00
125.00
96.00
187.50
0.00
0.00
0.00
0.00
142.05
0.00
0.00
180.00
83.25
468.75
806.25
2,000.67
50.00
0.00
0.00
0.00
1,231.83
1,248.22
775.00
0.00
0.00
0.00
43,212.22
74,666.16

Note A Funds held back at donor’s and/or donee’s request Note B Retained pending decision by donor as to how the money is to be used Note C General Fund balance of £ 43,212.22 includes £5,000 reserves and £8,000 in agreed but as yet unpaid grants.

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