Registered number: R0000611 Charity number: NIC102150 MISSION AFRICA (THE QUA IBOE FELLOWSHIP) (A Company Limited by Guarantee) COUNCIL'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2023
MISSION AFRICA (THE QUA IBOE FELLOWSHIP) (A Company Limited by Guarantee CONTENTS Page Reference and Administrative Details of the Company. its Council and Adviser3 Council's Report Independent Auditors. Report on the Financial Statements Statement of Financial Activities 9-12 13 Balance Sheet 14 Statement of Cash Flows 15 Notes to the Financial Statements 16-32
MISSION AFRICA (THE QUA IBOE FELLOWSHIP) (A Company Limited by Guarantee REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY. ITS COUNCIL AND ADVISERS FOR THE YEAR ENDED 31 JANUARY 2023 Council Caroline Sarah Bustsrd, Chair Naomi Gowan Rev William Henry Eleanor Elizabeth Jane Ingram Gloria Maud Joyce Kearney Robert James Kennedy, Vice Chair Trevor Samuel Mcllroy Company registered number R0000611 Charity registered number NIC102150 Registered office 14 Glencregagh Court Belfast BT6 OPA Company secretary Naomi Barfoot Independent auditors UHY Hacker Young Fitch Limited StatLrtory Auditors and Chartered Accountants Gordon Street Mews 27-29 Gordon Street Belfast Antrim BT12LG Bankers Ulster Bank Limited PO Box 232 11-16 Donegall Square East Belfast BT1 SUB Solicitors Cleaver Fulton Rankin 50 Bedford Street Belfast BT2 7FW Page 1
MISSION AFRICA (THE QUA IBOE FELLOWSHIP) (A Company Limited by Guarantee COUNCIL'S REPORT FOR THE YEAR ENDED 31 JANUARY 2023 The Council members who are also directors of the charitable company present their annual report together with the audited financial ststements of the Company for the 1 February 2022 to 31 January 2023. The Annual Report serves the purposes of both a Council. report and a directors, report under company law. The Council confirm that the Annual Report and financial ststements of the charitable company comply wth the current statutory requirements, the requirements of the charitable company's goveming document and the provisions of the Statement of Recommended Practice {SORP) applicable to charities preparing their accounts in accordance th the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (strategic Report and Directors, Report) Regulations 2013 has been omitted. Structure, govemance and management a. Constitution Mission Africa (The Qua Iboe Fellowship) is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 25th July 1930. The Company is a registered charity wth the Northem Ireland Charities Commission under charity number NIC102150 and is also a registered charty wth HMRC {XN45493). The principal objectives of the Company continued to be that of being in partnership wth churches in Africa assisting in the work of Theological Colleges, hospitals, literature distribution. The Mission continues to work in Nigeria, Chad, Burkina Faso and Kenya. b. Methods of appointment or election of Council The management of the company is the responsibility of the Trustees (i.e. members of Council) who are elected and co-opted under the terms of the Articles of Association. As required on an ad hoc basis the Trustees discuss the appointment of potential new Trusteeslcouncil Members for appointment to the Board. Suitable people are approached and if they are wlling to serve on the Board their nomination is put forward for approval. The Trusteeslcouncil Members are appointed for three years and are available for re-election. The followng setved as Trusteeslcouncil members during the year.. Mr. Trevor Mcllroy Mrs. Gloria Kearney Mrs. Eleanor Ingram Miss Caroline Bustard. Chair Miss Naomi Barfoot Mr Robert Kennedy Reverend William Henry c. Organisational structure and decision-making policies The Council is responsible for the review of all activities and approval of future strategy. Meetings of the Council are held a minimum of three times per annum. The day to day running of the charity is carried out by the Chief Executive, Paul Wright. The Council seeks to work at all times wthin the Code of Good Govemance for Charities, as set down by the Nl Department for Regional Development. The Chief Executive has undertaken a programme of change and development within the Mission to ensure that all aspects of current legislation are observed. This programme is ongoing and supporters and welkwshers of the Mission are requested to pray for this ongoing process. Page 2
MISSION AFRICA (THE QUA IBOE FELLOWSHIP) (A Company Limited by Guarantee COUNCIL'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2023 Structure, govemance and management {continued) d. Policies adopted for the induction and training of Council Potential Trustees {i.e. members of Council) are identified by members of the Council and considered against the Council's requirements concerning availability. eligibility, competence and specialist skills. Achieving a balance of experience and backgrounds wth first-hand knOedge of Christian mission is the objective. Members of the Council wll necessarily have an interest in the welfare and progress of the gospel in Africa. Prior to appointment to Council, potential members are briefed by the Chief Executive and provided wth fvrther information about the Mission and their role within IL They receive copies of the Articles, the latest Report and Accounts and other Mission Africa materials. They are apprised of the materials pertaining to the duties of a Trustee available online and in print. Attendance at relevant courses may be considered as necessary. All trustees are required to sign the HMRC declaration that they are fit and proper persons to act as charity trustees and also give a full declaration of their interests. e. Membership Membership of the Mission is govemed by sections 10-19 of the Articles of Association. Full membership of the Mission is limited to those serving on the Council, and affiliate membership is open to all individuals and institutions {such as churches or colleges) that subscribe to the objects of the mission. Benefits of membership I affiliate membership include printed and online materials that relate to the work of the mission, numerous public and private events such as conferences and prayer meetings and eligibilty to participate directly in the charitable objects of the mission. Protection of its member's personal infomiation is a central commitment of the Mission, which is registered wth the Information Commissioner's Office. Strenuous efforts have been made to ensure that Mission Africa omplies with GDPR. f. Related party relationships None of the Trustees received remuneration or other benefits from their Vrk vrith the charity. g. Principal activities The activities of the Mission are carried out in accordance wth its doctrinal basis, as set out below.. The Supreme Authority of the Scriptures of the Old and New Testaments and their complete sufficiency in all matters of faith and practice. The Eternal Oneness of the Father. the Son and the Holy Spirit in the Godhead. Man's fallen state, spiritual death, alienation from God and absolute need for redemption and regeneration. The Love of God as manrfested in the gift of His Son. the Lord Jesus Christ, to redeem men from sin and to deliver all believers from etemal punishment through the substitutionary and propitiatory death of Christ. The work of the Holy Spirf( to impart and sustain spiritual life. Justification by faith alone. The obligation upon all who profess our Lord's Name to afford evidence of their discipleship by a life of obedience to His commands. The essential unity of all who believe in the Lord Jesus Christ. Page 3
MISSION AFRICA (THE QUA IBOE FELLOWSHIP) (A Company Limited by Guarantee COUNCIL'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2023 Plans for future periods The Council anticipate that the Mission will continue to carry out its normal operations in the foreseeable future. No large capital projects are planned. Council agreed. during 2017. to supply more training grants to African churches in order to help wth the dearth of qualified theological lecturers. This policy continued in 2022-23 and it is expected that this policy will conts'nue into the future. Objectives and activities a. Policies and objectives The objects of the Company are specrfically restricted to the advancement of Christianity and the support by means of voluntary work and financial assistsnce to any charitable project for the protection and preservation of health, the relief of poverty and the advancement of education in Africa and similar needy areas throughout the world (hereinafter called the "area of benefit") and in particular to= a} to train Christians so that they may seek to plant churches and Vrk on projects promoted by the Company in the area of benefit., bl to promote Christianity, provide Christian literature and educate people in the area of benefit through evangelism and the provision of biblically based teaching. discipleship training. meetings, bible studies and social activities. c} to encourage new, and strengthen exists'ng. partnerships with churches and evangelical groups in the area of benefit. dl the relief of sickness among the beneficiaries by the provision of medical faciltties and counselling and by the provision of financial assistance with the costs of medical treatment and the provision of items and services required to ease their suffering., e} relieve poverty and hunger in the area of benefit by any charitable means and in particular the provision of grants and training to enable poor people to establish and maintain projects which wll enable them to relieve their own poverty., fj recruit, select and send out volunteers for both short and long temi service wthin the area of benefit., gl to advance any other exclusively charitable purpose as the directors may, from time to time, decide in accordance wth the law of charity. The charity believes that through carrying out the objects above it provides a public benefit to individuals and der society. b. Grant-making policies Mission Africa does not perceive itself as a grant making body and does not make large grants. It does from time to time make small grants (normally, but not exclusively. under £5.000, with the exception of £8,000 paid annually to Advance) to the institutions of partner churches and will in some limited circumstances make training grants to the personnel of partner churches. Partners in receipt of these grants are expected to fully account for the expenditure of all monies received. c. Volunteers The Mission benefits greatly from the involvement and enthusiastic support of its many volunteers. The Mission is very involved in the community and relies on the voluntary help. Achievements and performance Page 4
MISSION AFRICA (THE QUA IBOE FELLOWSHIP) (A Company Limited by Guarantee COUNCIL'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2023 Achievements and perfomiance {continued) a. Review of activities This past year; February 2022 January 2023 has been a difficuli one but we give thanks that God has been faithful and good. Despite the difficulties that we have been fad with since November 2022. before then was one of relative stability wth new missionaries joining the field to serve in both Kenya and Nigeria. We have seen many signs of God's good hand upon our work. The work of Mission Africa is far from complete - as God's Kingdom in Africa grows, the needs of the African churches grow. It is our hope and prayer to continue serving the churches in Africa through evangelism, training, medical and compassionate work. EVANGELISM Evangelism remains one of the key strategic aims of Mission Africa. In Nigeria, our evangelistic efforts are intrinsic to all our work, but may be most obviousty found in our work amongst the Fulani. It is a source of deep concern to us that a full time missionary has not been found to work amongst the Fulani in South Kaduna on a full time basis- we would request that our supporters make this a subject of prayer. Nevertheless we keep in close touch with the work in this region and small financial grants have been made to Fulani schools and orphanages. We give thanks to God that Reverends D. Onouche and J. Moses of the UEC have continued reaching out to the Fulani, even after they had to relocate their work due to communal violence. In August 2022, with generous donations, Mission Africa was able to purchase a bus to enable Revd Onouche to transport children to and from local Bible Clubs. Despite the ongoing serious security issues wthin Burkina Faso, our partnership wth the EPE (Evangelical Protestant Church) has continued successfully. Ana van Brakel has spent time in the UK in order to pursue UK itizenship, we give thanks that this has been granted and and is now considering her future for service in partnership the EPE at the L'lnstitut Pastoral Hebron in Ivory Coast in 2024. Jeremy Nash continues to make regular visits to Burkina Faso to evangelise and promote basic theological education by extension amongst children. We give thanks for his safe travel and regular visits. Jeremy and Rachel Nash are currenuy exploring opportunities to serve in N'djamena, Chad for a year and hope that they wll be able to move mid 2023. Samantha and Godfrey Ibia and their two children have been based in Abuja where they have continued their valuable work with Fellowship of Christian Students {FCS.) They run various discipleship programmes in schools and colleges. Their work involves a significant amount of travel and we thank God for safety on the roads. STRENGTHENING THE CHURCHES OF AFRICA Mission Africa tries at all times to Yrk in strategic ministries that allow us to make an impact that is disproportionate to our small size. The most strategically important work in which we are engaged in is that of theological education. In providing missionary lectures for various theological colleges in Africa, we are facilitsting and enabling the training of a new generation of leader5 for some of the fastest growng churches in the wodd. Our primary relationship is wth the theological colleges of the United Evangelical Church (founded as the QIC.) Reverend Godwin Ekanem continued to provide service to Mission Africa as Liaison Officer between the mission and our primary partner, the United Evangelical Church, whilst Gail Ekanem had been teaching part-time al William Wheatley Theological College IWWTC). The Ekanems returned home on furlough in August 2022 for a period of rest and to finalise the adoption of their daughter- Angel. We give thanks that they are now allowed to travel both from Ireland and the UK without issue. It is their hope to return to Nigeria in the second half of 2023. In January 2023 Caroline Bustard- Interim CEO attended the opening of the Reverend Adrian Adger Memorial Library and the Iris Ogbonna Memorial Clinic at WWTC. Reverend Brian Wilson continues to seNe as College Librarian in Peter Achimugu College of Theology (PACT). Page 5
MISSION AFRICA (THE QUA IBOE FELLOWSHIP) (A Company Limited by Guarantee COUNCIL'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2023 Achievements and perfomiance {continued) He returned home in August 2022 for a short period of sickness bLrt retumed in November 2022. Brian is continuing wth the plans to renovate the college library. Dr Mark Nixon who had been previously accepted for service as New Testament Lecturer arrived in November 2022 and has been settling well. We have no 11-11me staff at WWTC, but there have been a number of short-term trips to both WWTC and PACT by Reverend Professor Patton Taylor. The highly strategic ministry of African Christian Textbooks (ACTS) has continued to thrive. We are indebted to Pamela Gaiya for her enthusiastic service to the Lord and to Mission Africa as both Nigeria Field Facilitator and in her role at the Headquarters of ACTS. We thank God for the service of Reverend Sid Garland, along with his fe Jean. Sid has now reb'red from Mission Africa, but will still be involved in various ACTS activities. MEDICAL, PRACTICAL AND COMPASSIONATE MINISTRIES David & Lucy Morrison continue to serve in Chad under the umbrella of COCOAM and TEAM. Their work is centred upon the alleviation of suffering amongst marginalised and abused women. They returned to the UK in July 2022 and welcomed their second daughter., Olivia in August 2023. After a few months at home, they returned to Chad in December 2022. Katie Morrison retumed to Nigeria for 8 months from August 2022 to April 2023 as Short Temi Mission Coordinator, based at Holley Memorial Hospital. Katie. along with Friends of Ochadamu (FOO) have undertaken several renovation projects of the hospital compound, including the male and female surgical wards and Primary School. The mission currently has no personnel deployed to work with Advance, but continue our partnership with the Child Sponsorship Programme at Ogugu which has grown numerically over the last number of years. THE HOME BASE Peter Irvine started as Finance Officer in January 2022. replacing Mrs Julie Mcconnell who resigned in December 2021. Lauren Mornin went on matemty leave in May 2022 and was replaced for 11 months by Catherine Forde who would maintain oversight of Operations & Child Sponsorship. Naomi Spence has had a busy and successful role wth our short-term mission work. We had several teams in summer 2022 to both Kenya and Nigeria. Reverend Dr Paul Bailie continued to see as Chief Executive until his sudden passing in November 2022. Paul is such a loss to Mission Africa and we give thanks for the 17 years that he served so passionately. Caroline Bustard, Chair of Council became Interim CEO and has been leading Mission Africa through the challenges and difficulties that followed Paul's death. We hope to advertise a CEO position over the coming months. The work of Mission Africa continues to be promoted by our representatives. Robbie & Margaret Toop in Scotland and Jeremy Nash in England. They have been regular contributors at various churches, conventions and exhibitions as well as leading and attending various prayer groups. We give thanks for the Mission Africa prayer groups. Their role in promoting prayer, giving and the general profile of the mission cannot be underestimated. We are concerned by the relatively small number of prayer groups in existence today. We would ask our supporters to make it an urgent matter of prayer that the next generation would continue to be diligent in prayer. One unexpected benefit from the pandemic was the use of Zoom, which has provided the opportunity to meet as a Central Prayer group each month and has proved to be a very successful means of connecting staff, missionaries and supporters. FINANCES After some years of deficit, it was encouraging to see signs of improvement for the year ending January 2022. Unfortunately, the year ending January 2023 has again revealed a deficit in our accounts. We continue to be grateful to all those who have supported the work through their sacrificial giving. While there is a deficit for the year ending January 2023, we know that the monies spent have been used to further the aims and objectives Page 6
MISSION AFRICA (THE QUA IBOE FELLOWSHIP) (A Company Limited by Guarantee COUNCIL'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2023 Achievements and perfomiance {continued) that are core to Mission Africa. b. Investment policy and perfomiance The objective is to maximise investment income, thus limiting the need to fund activities out of reserves- but the level of risk is kept to a moderate level. We are very ably advised by Investec and, more recently, by Evelyn, on all investments matters, and Council take the view that the use of undisputed expert advisors fulfils the requirement of the Trustees Act 2001 that all investments be handled wth all possible care and diligence. Financial review . Going concern After making appropriate enquiries, the Council have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason. they continue to adopt the going concem basis in preparing the financial ststements. Further detai15 regarding the adoption of the going concern basis can be found in the accounting policies. b. Reserves policy The charity finished the year wth a deficit of £73,415 (2022.. surplus £104,097) and reserves of £1,574,734 {2022'. £1,648,149). £1,278,978 of reserves were unrestricted and £295,756. were restricted. The Council are satisfied wth the results for the year. To ensure the Mission's reserves are adequate to maintain and fund the long term objectives of the Mission, expenditure wll nomially be limited to the income derived through its investments, membership subscriptions, annual appeals, bequests, regular Grft Aid donations and (to a very minor exient) the sale of books. Because of the deficit that has affected the Mission Finances over the last few years, it has proven necessary to expend reserves from time to time. Council has agreed, however, that the reserves wll not be permitted to drop below a figure that would be the equivalent of 6 months of normal operations. The state of the Mission's investments remains robust. although there have been market fluctuations in these financially uncertain days. c. Principal risks and uncertainties The Council is acutely aware of the duty placed upon it to avoid needless risk. The Council continue to keep the Mission's activities under review, particularly with regard to any major risks that may arise from time to time, such as the generalised terrorist threat in Nigeria and Kenya, but also financial and reputational threats. The major risks identified by this process have been mitigated to an acceptsble level by the training of overseas staff, internal control systems, insurance cover, third paty project reports and other procedures as considered appropriate from time to time. d. Financial risk management objectives and policies The Council have assessed the major risks to which the Company is exposed, in particular those related to the operations and finances of the Company, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. Page 7
MISSION AFRICA (THE QUA IBOE FELLOWSHIP) (A Company Limited by Guarantee COUNCIL'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2023 Members. liability The Members of the Company guarantee to contribute an amount not exceeding £1 to the assets of the Company in the event of winding up. ststement of Council's responsibilities The Council (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Council's Report and the financial statements in accordance wth applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Council to prepare financial statements for each financial . Under company law, the Council must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Council are required to.. select suitable accounting policies and then appty them consistently- observe the methods and principles of the Charities SORP (FRS 102)., make judgments and accounting estimates that are reasonable and prudent., state whether applicable UK Accounting Standards (FRS 102) have been followed. subject to any material departures disclosed and explained in the financial statements., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company wll continue in business. The Council are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose wth reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply wth the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Disclosure of infonnation to auditors Each of the persons wtho are Council at the time when this Council's Report is approved has confirmed that.. so far as that Council is aware. there is no relevant audit information of lch the charity's auditors are unaware, and that Council has taken all the steps that ought to have been taken as a Council in order to be aware of any relevant audit information and to establish that the charity's auditors are aware of that information. Auditors The auditors. UHY Hacker Young Fitch Limited. have indicated their wllingness to continue in office. The designated Council wll propose a motion reappointing the auditors at a meeting of the Council. Approved by order of the members of the board of Council on 13 March 2024 and signed on their behalf by= Caroline Sarah Bustard (Chair of Trustees) Page 8