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MANNA Annual Report & Accounts 2014

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MANNA Annual Report & Accounts 2014 +PXGUVKPIKPVJG$WKNFKPIWRQHVJG#PINKECP%JWTEJKP/Q\CODKSWGCPF#PIQNC Annual Report and Accounts for 1st April - 31st December 2014 6*4+8+0)%*74%*'5 6GGPCIGTUCVCEJWTEJCHVGTCYGGMņUVGCEJKPIQPYQOGPņUKUUWGU /Q\CODKSWGCPF#PIQNC#PINKECP#UUQEKCVKQP 4GIKUVGTGF%JCTKV[0QYYYOCPPCCPINKECPQTI 6JG)TGGP/CTEJCO1ZHQTFUJKTG1:0' Trustees The Venerable Christopher Cunliffe John Tasker John Bragg John Doble Eileen Hamilton Ken Hamilton Rev Patrick Coleman Jake Cunliffe Robert Ashdown (stood down in July 2014) 6*4+8+0)%*74%*'5 Committee Associates #PGYEJWTEJRNCPVGF Elizabeth Tucker The Right Rev Graham Dow Rev Ken Hewitt Andy Monteith Ian Gordon - (General Secretary until October 2014) Mike Hopkins - Membership Secretary The day to day management of MANNA was delegated by the above trustees on October 1st to: Elizabeth Thomas - (Executive Officer) Jenny Warwick - (Finance Officer) Message from Chair of Trustees: The Venerable Christopher Cunliffe Welcome to our Annual Report. It has been a year of significant change 6*4+8+0)%*74%*'5 outside and inside the charity. In our partner dioceses we have seen the /WNVKRNKECVKQPQHVJG&KQEGUG retirement of Dinis Sengulane as Bishop of Lebombo and his CPFCPGYUWHHTCICP$KUJQR replacement by Carlos Matsinhe, an old friend whom we look forward to getting to know better. In the diocese of Niassa we welcomed the appointment of Manuel Ernesto as suffragan bishop. Closer to home, we said farewell to Robert Ashdown and Ian Gordon, two outstanding servants of MANNA and were delighted to appoint Elizabeth Thomas and Jenny Warwick in their place, who are already making a difference. We are developing a new website and establishing a presence in social media, too, in our determination to build creatively on the work of previous generations of MANNA trustees and supporters. The stories and financial details in this report speak of our continuing vitality and our commitment to support the work of the church in Mozambique and Angola. I hope they will encourage you to join us. 6*4+8+0)%*74%*'5 0GYN[VTCKPGFEQOOKVVGGVQOCPCIG TCKPYCVGTJCTXGUVKPIVCPMU /Q\CODKSWGCPF#PIQNC#PINKECP#UUQEKCVKQP 4GIKUVGTGF%JCTKV[0QYYYOCPPCCPINKECPQTI 6JG)TGGP/CTEJCO1ZHQTFUJKTG1:0' VISION: Thriving Churches When you build up and invest in a church and the local community, huge transformation occurs: MANNA’s history which dates back to 1906, is littered with examples of transformation in Mozambique and Angola of clinics established, lives changed, schools built, priests trained, wells built, the vulnerable cared for and the Gospel spread. 6*4+8+0)%*74%*'5 MANNA is privileged to be able to serve these 8KDTCPV/QVJGTņU7PKQPITQWRU 800+ churches, walking alongside them, enabling them to usher in God’s kingdom in their communities. The result is many growing, thriving churches. NEED: With thriving churches, there are huge needs for increased support and resources. The financial support that MANNA provides for the Dioceses of Lebombo, Niassa and Angola provide a cornerstone for these churches. By the year 2050, 4 out of every 10 Christians will be in 6*4+8+0)%*74%*'5 sub-Saharan Africa. We need to continue to grow 0GY$KUJQRKPUVCNNGF our support here in the UK to facilitate this ongoing growth. 6*4+8+0)%*74%*'5 %JWTEJ%QOOWPKV[*GCNVJYQTMGTUVTCKPGF /Q\CODKSWGCPF#PIQNC#PINKECP#UUQEKCVKQP 4GIKUVGTGF%JCTKV[0QYYYOCPPCCPINKECPQTI 6JG)TGGP/CTEJCO1ZHQTFUJKTG1:0' /Q\CODKSWGCPF#PIQNC#PINKECP#UUQEKCVKQP 4GIKUVGTGF%JCTKV[0QYYYOCPPCCPINKECPQTI 6JG)TGGP/CTEJCO1ZHQTFUJKTG1:0' THE*MOZAMBIQUE*AND*ANGOLA*ANGLICAN*ASSOCIATION STATEMENT*OF*FINANCIAL*ACTIVITIES 9"month" Restricted* 9*months*to*31* 12*months*to* equivalent" Note General*Funds Funds Dec*14 31*March*2014 (pro"rata) Incoming*Resources 1 Voluntary+Income 12,874 53,614 66,488 73,316 54,987 2 Investment+Income 2,546 - 2,546 3,238 2,429 Total+incoming+resources 15,420 53,614 69,034 76,554 57,416 Resources*Expended 3 Charitable+Ac;vi;es 12,345 55,394 67,739 71,817 53,863 4 Cost+of+genera;ng+voluntary+income 1,732 - 1,732 5 Governance 2,695 - 2,695 133 100 Total*Resources*Expended 16,772 55,394 72,166 71,950 53,963 Net*Expenditure/Receipts*before*other* Gains*and*Losses (1,352) (1,780) (3,132) 4,604 3,453 2 Gains/(Losses)+on+investments 1,613 - 1,613 4,421 3,316 Net*movement*in*Funds 261 (1,780) (1,519) 9,025 6,769 ReconciliaGon*of*Funds Net+Funds+brought+forward 93,393 3,296 96,689 87,664 Total*Funds*carried*forward 93,654 1,516 95,170 96,689 The+notes+to+these+accounts+form+part+of+the+Financial+Statements /Q\CODKSWGCPF#PIQNC#PINKECP#UUQEKCVKQP 4GIKUVGTGF%JCTKV[0QYYYOCPPCCPINKECPQTI 6JG)TGGP/CTEJCO1ZHQTFUJKTG1:0' THE(MOZAMBIQUE(AND(ANGOLA(ANGLICAN(ASSOCIATION BALANCE(SHEET Total( Note Total(31/12/14 31/03/14 Current(Assets 2 Investments 77,451 75,838 Debtor:.Gi1.Aid.Receivable 6,241 2,301 6 Bank.Deposits 11,786 18,550 Total.incoming.resources 95,478 96,689 Liabili8es Creditors.falling.due.within.one.year (308) - Net(Assets 95,170 96,689 The(Funds(of(the(Charity Unrestricted.income.funds 93,654 93,393 Restricted.Income.Funds 1,516 3,296 Total(Charity(Funds 95,170 96,689 The.notes.to.these.accounts.form.part.of.the.Financial.Statements These.accounts.were.prepared.by.Jenny.Warwick,.Finance.Officer.of.MANNA. They.were.approved.by.the.Trustees.at.their.meeOng.on.11..July.2014.and.signed.on.their.behalf.by Ven.Christopher.Cunliffe,.Chairman. /Q\CODKSWGCPF#PIQNC#PINKECP#UUQEKCVKQP 4GIKUVGTGF%JCTKV[0QYYYOCPPCCPINKECPQTI 6JG)TGGP/CTEJCO1ZHQTFUJKTG1:0' Notes to the Accounts These accounts are prepared in compliance with “Accounting and Reporting by Charities: Statement of Recommended Practice” revised 2005, published by the Charity Commissioner for England and Wales. They are prepared on an accruals basis under the historical cost convention except that investment assets are shown at market value. • Tax rebates on earmarked Gift Aid donations are allocated to the same destination as the donation at the date the original donation is received, unless the donor requests otherwise • Investments are shown at market value. 1. VOLUNTARY INCOME: RESTRICTED FUNDS Bfwd 1/4/14 Donations in Spent in Cfwd 31/12/14 period period Niassa 2,500 25,791 26,837 1,454 Lakeshore Project 0 5,100 5,100 0 Lebombo 750 4,809 5,569 (10) Angola 0 10,579 10,534 45 Nora Sturges Centre 46 3,806 3,845 7 WASH - 3,529 3,509 20 Total 3,296 53,614 55,394 1,516 2. INVESTMENTS AND POLICY ON RESERVES The Trustees of MANNA look at their investments as would an actuary – what matters is not the capital value at any one time, but the income that these investments produce. The investments of MANNA arise from legacies. If MANNA receives a legacy for a specific purpose, then that legacy is used for that purpose. If the legacy is general, the Trustees adopt the following procedure. If current investment income is less than the cost of running the charity (i.e. paying staff, printing the magazine and maintaining the website) the legacy will be invested to provide long term income to cover the running costs. If investment income is more than the running costs, then the legacy will be spent on a project as more investment income is not necessary. At the moment investment income does not cover the running costs, and so a proportion of general giving has to be spent on this rather than all of it going to Mozambique and Angola. /Q\CODKSWGCPF#PIQNC#PINKECP#UUQEKCVKQP 4GIKUVGTGF%JCTKV[0QYYYOCPPCCPINKECPQTI 6JG)TGGP/CTEJCO1ZHQTFUJKTG1:0' Over the 9 month period, total investment income was £2,546 (12 months to 31/3/14 pro-rated: £2,429). Over the period, the ongoing costs of running the charity including producing the magazine were £4,427 (12 months to 31/3/14 pro-rated: £4,159). In the year MANNA received no general legacies. Movements in the valuations of the assets held to produce income to cover the running costs were: Market Value Market Value 31 December 2014 31 March 2014 1847 M&G Charifund Units £26,560 £26,825 3811 CBF Income Units £50,891 £49,013 Total market value £77,451 £75,838 Total increase in value £1,613 Investment income on the above investments totalled £2,523 (12 months to 31/3/14 pro-rated: £2,399); interest on bank accounts totalled £23 (12 months to 31/3/14 pro-rated: £30). The bank deposit account of £5,837 is held to enable the Trustees to meet unforeseen emergency calls for expenditure from Mozambique and Angola. 3. CHARITABLE ACTIVITIES The following was spent on charitable activities: 9 months to Year to 9 month equivalent (pro 31/12/2014 31/3/2014 rated) Lebombo 8,982 11,294 8,471 Niassa: Diocese 30,035 21,649 16,237 Niassa: Lakeshore 5,100 9,700 7,275 Niassa: Wash 3,509 - - Angola: Diocese 16,269 12,616 9,462 Angola: Nora Sturges 3,844 11,146 8,359 Magazine and Website shown as cost of 5,412 4,059 generating income Total 67,739 71,817 53,863 /Q\CODKSWGCPF#PIQNC#PINKECP#UUQEKCVKQP 4GIKUVGTGF%JCTKV[0QYYYOCPPCCPINKECPQTI 6JG)TGGP/CTEJCO1ZHQTFUJKTG1:0' LEBOMBO In the period MANNA received specific donations for Lebombo totalling £4,809 (12 months to 31/3/14 pro-rated: £5,293). The Diocese of Lebombo prefers to account for its international receipts in US Dollars. In the 9 month period US$11,178 was sent (12 months to 31/3/14 pro-rated: US$13,125). The Pound equivalent of amounts sent out was £6,971 (12 months to 31/3/14 pro-rated: £8,471). Money was sent out or spent on the following (the Sterling equivalent is shown): • £100 for the Berta Sengulane Memorial Centre at Zove.
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