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annual report
2012
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St. And
The Mission to Seaf
arers
Content
2
Vision, Mission, Board Members, Advisory Panel,
Management Committee & Management Executives
3
Message from The President
4
Psychiatric Rehabilitation and Recovery Services
8
SACS Family Care Centre
10
PEACE-Connect Seniors Activity Centre
11
City Community Services
13
St. Andrew’s Mission Hospital
14
The Mission to Seafarers
17
Financial Report
61
Memberships
63
Acknowledgement
67
Corporate Governance
69
Reserve and Investment Policy
71
Conflict of Interest policy
1
Vision
Singapore Anglican Community Services reaches out to people in need,
with the love of our Lord Jesus Christ.
Mission
We provide refuge and relief for the psychiatrically disabled and people in crisis. We aim to be an excellent
caring Christian welfare organisation, effectively accomplishing rehabilitation of those under our care.
Board Members
Management Committee
President
The Most Rev Dr John Chew
(Till September 2012)
The Right Revd Rennis Ponniah
(From October 2012)
Chairman
Mr Keith Chua
Vice President
Mr Keith Chua
Honorary Secretary
Mr Daniel Koh
Vice Honorary Secretary
Rev Timothy Chong
Honorary Treasurer
Mr Ho Boon Sing
Vice Honorary Treasurer
Mr Benson Leong
Members
Mr Richard Magnus
Mr Heng Kok Chiang
Rev Ong Chooi Seng
Radm (Ref) Kwek Siew Jin
Ms Wong Kok Yee
Mr Chew Hock Yong
Advisory Panel
Legal
Mr Andre’ Yeap
Finance
Mr Georgie Lee
Medical
Dr Eu Pui Wai
Dr Gan Kim Loon
Dr Tan Soo Teng
Dr Luke Yik
Dr Loh Yik Hin
Dr Steven Lim
Dr Thong Juinn Yew
CITY Community Services
Management Committee
Chairman
Ms Vivien Chen
Members
Mr Alden Tan
Mr Benson Leong
Mr Edward D’Silva
Dr Gan Kim Loon
Dr Luke Yik
Rev Paul Tan
Dr Steven Lim
Mrs Vibhangini Robert
Ms Wong Kok Yee
Audit Committee
Chairman
Mr Tan Hee Chai
(Till May 2012)
Ms Wong Kok Yee
(From June 2012)
Honorary Secretary
Dr Stanley Lai
Members
Mr Eric Lee
Mrs Kwan Swee Lin
Mr Lawrence Seow
Mr Wayne Jansen
Very Revd Kuan Kim Seng
Mrs Patricia Aw
Management Executive
Group Chief Executive Officer,
Singapore Anglican Community Services
and St. Andrew’s Mission Hospital
Dr Arthur Chern
Members
Mr Benson Leong
Mr Ho Boon Sing
Rev Timothy Chong
Mr Jeffrey Seah
Nominations Committee
Chief Executive Officer,
Singapore Anglican Community Services
Mr Lim Kay Tham
Head of Psychiatric Rehabilitation and
Recovery Services (PRRS)
Mr Steven Ting
Chairman
The Most Rev Dr John Chew
(Till September 2012)
The Right Revd Rennis Ponniah
(From October 2012)
Centre Head, SACS Family Care Centre
Ms Moh Suan
Members
Mr Richard Magnus
Mr Keith Chua
PEACE-Connect Seniors Activity Centre
Ms Lucy Tan
Human Resource and
Remuneration Committee
Chairman
Ms Wong Kok Yee
Members
Mr Benson Leong
Mr Daniel Koh
Mr Keith Chua
Rev Timonthy Chong
Mr Sam Woo
2
CITY Community Services
Ms Patricia Aw
Message from
The President
The Right Revd Rennis Ponniah
Singapore Anglican Community Services
From modest beginnings in the 1950s, SACS has grown to be a leading
care provider in psychiatric recovery and rehabilitation. Our Hougang Care
Centre (HCC) and Simei Care Centre (SCC) continue to serve hundreds of
persons with psychiatric disability. Both centres provide accommodation,
a conducive environment and a host of services such as counselling, day
care and employment support. Those also in psychiatric recovery but who
live independently or within their own community settings are served by our three Community Rehabilitation & Support
Services (CRSS) centres which provide home visits and day care programmes. In addition to these centres, SACS also
operates a home (Family Care Centre) to help women with children who are in need of temporary shelter arising from
family crisis.
In 2005, we embarked on a plan to bring together the various agencies within SACS to better collaborate and synergise
in order to effect a continuum of care. The plan envisaged more participation by our Anglican parishes and schools,
philanthropic individuals and institutions, government agencies, other VWOs and the community at large in our work. The
overarching aim was, and still is, to see that ‘no one is left behind’ and that we are able to ‘journey with those who are
in need of holistic care’. I am happy to say that things are moving in that direction. A first step has been the clustering
of our various psychiatric rehabilitation centres under ‘Psychiatric Recovery & Rehabilitation Service’ with a head of staff
responsible for service planning, development and overall coordination.
In September 2012 we were delighted to be accredited for a further three years by the Commission for Accreditation of
Rehabilitation Facilities (CARF), a US-based organisation. SACS was previously awarded accreditation from 2010 – 2012.
This follows a rigorous assessment of many aspects of our administration and operation by a team of experts. In achieving
the accreditation, we have demonstrated that our services have met international standards for quality, and that we are
committed to pursuing excellence.
Another highlight is the official opening of our third Community Rehabilitation and Support Services (CRSS) located at
Yishun by Mr K Shanmugam, Minister of Foreign Affairs, Minister for Law and a Member of Parliament (MP) for Nee Soon
Group Representation Constituency (Nee Soon GRC). This took place on 5 October with many grassroots and community
leaders in attendance. In his speech, the Minister spoke about the rise in mental illness in Singapore and offered support to
the centre in its effort to help clients reintegrate into the community.
Our SACS Family Care Centre is one of four recognised crisis shelters in Singapore. In 2012, we registered 156 new clients. On
average, 78 clients are served in a month. In addition to providing temporary accommodation, we run programmes which
are aimed at empowering our clients to manage and take responsibility for their own lives and gradually to reintegrate with
their families and the wider community.
The expression ‘Seek the Welfare of the City’ continues to inspire us to respond to the needs of the community. In the new
year, our Employment Support Services (ESS) while continuing to find placements for our clients, will set up a training
centre to prepare and equip people with psychiatric disability for employment. Our CRSS centres will expand their reach
to visit more clients. But the most exciting project yet is the proposed 300-bedded psychiatric nursing home in Hougang
which is expected to begin operation in the last quarter of 2013.
I take this opportunity to express our appreciation to the Ministry of Health (MOH), the Ministry of Social and Family
Development (MSF), the National Council of Social Service (NCSS), and the Agency for Integrated Care (AIC) and other
funders for their support. I would also like to thank our volunteers and those who serve on the Board. Last but not the
least, I would like to pay tribute to my predecessor, the Rt Revd John Chew who contributed much to the growth of SACS.
3
Psychiatric Rehabilitation and Recovery Services
Introduction
The Psychiatric Rehabilitation and Recovery Services (PRSS) was set up with the purpose of consolidating and integrating the services
and resources in the various mental health agencies; Hougang Care Centre, Simei Care Centre, Community Rehabilitation and Support
Service (Bukit Batok, Pasir Ris & Yishun), and the Temasek Cares - Employment Support Services.
Mr Steven Ting was appointed as Head of PRRS.
Aims of PRRS
PRSS is dedicated to serving our clients effectively and professionally. It is able to do this by:a) providing a continuum of services to meet clients and their caregivers’ needs at different life stages;
b) more efficiently deploying our resources;
c) preparing, equipping, transforming ourselves to respond to changes in psychiatric rehabilitation landscape and the growing needs of our nation.
PRSS provides the following:a) Residential Services
b) Day Rehabilitation and Activities Services
c) Community Rehabilitation and Support Services
d) Employment Services
f) Pastoral Care Services
CARF Accreditation
The Commission on Accreditation of Rehabilitation Facilities (CARF) International is an independent, non-profit accreditor of health and
human services. We voluntarily invited the team to assess two of our services. The CARF Team awarded the three year accreditation, the
maximum possible, to all our services. it is a testimony to the high quality and standard of services we provide.
Strategic Planning Exercise
a.In October 2012, the strategic planning exercise started with the participation of Heads of Centres and key staff from all 7 centres, including the Family Care Centre. Over three sessions, an indepth review was carried out.
b. Short and long-term goals were articulated and strategies were developed to attain these goals.
PRSS Activities
In order to grow our esprit de corps, a combined Staff Retreat (9 November at Grassroots Club) and a Sports Day (30 November) were
held. On 2 December, 36 runners (staff and loved ones from the centres) ran in the Standard Chartered Marathon to raise funds for
SACS.
Residential Services
In 2012, we had altogether 432 residential clients; 275 (63.66%) males and 138 (36.34%) females at Hougang Care Centre and Simei
Care Centre.. The majority of our clients (84.03%) are referred to us from Institute of Mental Health and Acute Hospitals. The rest are
from private psychiatrists and social service agencies. After Means Testing, 81.25% of our clients require 75% .
4
Age Group
Numbers
%
Below 21
6
1.39
21-29
37
30-39
Numbers
%
Schizophrenia
332
76.85
8.56
Mood Disorders
39
9.03
80
18.53
Anxiety Disorders
41
9.49
40-49
142
32.87
Others
20
4.63
50-59
144
33.33
TOTAL
432
100.00
60 and above
23
5.32
TOTAL
432
100.00
Numbers
%
No Education
18
4.16
Primary
96
22.22
Secondary
182
42.13
ITE
39
9.03
GCE A Level
24
5.55
Polytechnic
29
6.72
University
17
3.94
Others
27
6.25
TOTAL
432
100.00
Educational Level
Diagnosis
Day Care Services
Altogether Hougang and Simei Care Centres had 146 Day Care clients. 75 (51.37%) males and 71 (48.63%) females. The majority of our
clients (73.30%) require 75% subsidies from the government after means testing. 52.74% are referred from IMH and acute hospitals
with 47.26% from private psychiatrists and social service agencies.
Age Group
Numbers
%
Below 21
2
1.37
21-29
19
30-39
Numbers
%
Schizophrenia
95
65.07
13.01
Mood Disorders
26
17.8
31
21.23
Anxiety Disorders
7
4.8
40-49
43
29.45
Others
18
12.33
50-59
41
28.08
TOTAL
146
100.00
60 and above
10
6.86
TOTAL
146
100.00
Numbers
%
No Education
2
1.37
Primary
30
20.55
Secondary
66
45.21
ITE
8
5.48
GCE A Level
11
7.53
Polytechnic
11
7.53
University
11
7.53
Others
7
4.8
TOTAL
146
100.00
Education Level
Diagnosis
5
Supported Housing
Altogether we have 27 clients in the Supported Housing scheme. To help them reintegrate into the community, the clients rent one
room HDB flats to live independently. We continue to support them mainly through the Community Rehabilitation and Support Service.
Community Rehabilitation and Support Service (CRSS).
In October 2012, the CRSS Centre in Yishun was officially opened by the Minister of Law and Foreign Affairs, MP for Nee Soon GRC, Mr
K Shanmugam. This brings our number of centres to 3 and increases our capacity to serve the country by providing counselling through
home visits.
Altogether we now serve 668 clients; 306 (45.81%) males and 362 (54.19%) females. At the moment, the majority are served through
home visits with a small number (32) participating in our day activities programmes.
Age Group
Numbers
%
Diagnosis
Numbers
%
Below 20
9
1.00
Schizophrenia
408
61.08
20-29
101
15.22
Mood Disorders
165
24.7
30-39
145
21.72
Anxiety Disorders
53
7.93
40-49
168
25.26
Others
42
6.29
50-59
182
27.36
TOTAL
668
100.00
60 and above
63
9.44
TOTAL
668
100.00
Temasek Cares – Employment Support Services
a) Peer Support Meetings
The peer support meeting is a platform for peers to share with each other their challenges and joys of life. We usually start with
some light meal followed by a themed discussion facilitated by the Employment Specialists, then small group sharing. The themes
so far include stress management, work issues and positive psychology. One of the most empowering sessions was when one of
our clients who is now working a peer specialist, shared openly about his recovery journey.
b) Employment Support Programme integrated with Illness Management Recovery Intervention Programme
We have implemented the Illness Management Recovery (IMR) intervention integrated with the Employment Support Programme.
The IMR programme is a professional intervention designed to help clients with collaboration from professionals in facilitating
treatment of mental illness. The key points are that the effectiveness and efficacy of IMR help in the development of effective
coping strategies for the management of symptoms and reduction of relapses.
2012
Employment Sustainability
No of clients
Accepted into ESS
103
Clients engaged in employment
goals
91
88.3%
Secured jobs
81
78.6%
Sustained 3 mths
69
85.2%
Sustained 6 mths
57
70.4%
Outcome Achieved
Sustained 6 mths
70%
Sustained 3 mths
85%
Secured jobs
79%
57
69
81
Accepted into ESS
103
0
20
40
6
60
80
100
120
0
50
100
150
Employed Clients by Occupation Types
Numbers
Male
Female
Associate Professionals and Technician
9
Secondary
12
21
Clerical Worker
34
ITE
7
10
Educator
14
GCE A Level
7
12
Health Care Services
3
Polytechnic
4
8
Service and Sales Workers
47
University
11
11
Plant & Machine Operators and Assembles
1
TOTAL
41
62
Others
4
TOTAL
112
Age and Gender Dstribution
Male
Education Level
Diagnosis
Female
Numbers
20-29 Years
9
14
Schizophrenia
58
30-39 Years
19
23
Mood Disorders
33
40-49 Years
10
17
Anxiety Disorders
7
50 and above
3
8
Others
5
TOTAL
41
62
TOTAL
103
Partners
This past year, we have several corporations partnering with us. Far East Organisation adopted Simei Care Centre as one of their
corporate social responsibility (CSR) beneficiaries. The company has also tied up with us to encourage their employees to involve in our
events when we need volunteers.
Mindset is a company set up by the Jardine Group to encourage its employees to assist people recovering from psychiatric disabilities.
Their Jardine Ambassadors worked with us closely to organise events to promote mental wellness such as roadshows. Mindset also
compiled a catalogue of our social enterprise products and sent it to all its divisions resulting in orders for corporate gifts and greeting
cards.
Among grassroots groups, we have worked closely with the Changi Simei Citizens’ Consultative Committee (CCC), and the MPS of
Bukit Batok East and Jurong Springs. In 2012, we co-organised a flea market on 19 May involving Changi Simei Community Club, the
Residential Committee, Senior Citizens’ Club, Changi General Hospital and Metta Welfare Association in Simei. A mental health talk was
presented in the Jurong Springs Constituency. Various presentations on our services have been made to grassroot leaders.
CRSS Yishun was invited to be a member of THRIVE an initiative by KhooTeck Puat Hospital to network VWOs serving the northern parts
of Singapore. PRSS was invited to be a part of the Psychiatric Network, an initiative of AIC.
PRSS also partnered with various organisations such as The Esplanade, The Boys’ Brigade and churches in organising activities for our
clients.
Internships
PRRS has an ongoing arrangement with Ngee Ann Polytechnique for their Diploma in Community Work students to intern with us for
three months. Hangdong University in Korea sends their top undergraduate students to serve a five month internship with us. Annually,
the Anglican Diocese sends students in their SERVE programme for ministry exposure.
Staff Training
Mr Ong Chai Cheong, a clinical manager with SCC, attended a short course at the Institute of Psychiatry, King’s College London in July
on Cognitive Behavioural Therapy. He also was on attachment with thePsychological Intervention Clinic for Outpatients with Psychosis.
Ms Yvonne Kiang, Deputy Director of HCC, attended the Massachusetts Psychiatric Rehabilitation Association Conference on The Paradox
of Risk: Recovery and Rehabilitation Through Shared Responsibility in the USA. She was also on attachment with Boston University and
Vinfen Corporation. While there she was in the States, she was able to visit the Transformational Centre and the Centre Club in Boston.
Highlights
Hougang Care Centre celebrated its 10 Anniversary on 7th December. The celebratory dinner was attended by 300 well wishers including
staff past and present, clients, caregivers and volunteers. A booklet featuring stories of recovery was produced to commemorate the
occasion.
7
SACS Family Care Centre
Introduction
As one of four crisis shelters in Singapore, SACS Family Care Centre provides interim accommodation for women and their children
who are either victims of family violence or have become homeless because of family circumstances. Apart from lodging, we provide
counselling, emotional support and practical assistance. We also have a programme to assist the residents in finding employment.
All our residents are primarily referred by the Family Court, the Police, Hospitals, and Family Service Centres. Occasionally, we receive
referrals from churches and religious organisations.
Statistics
In 2012, our crisis shelter has served on average 78 clients a month. We had 156 new clients. In our statistics, we include the children
into the head count.
Case Types
%
Discharged Outcomes
%
Family Violence
61.90
Active Clients
33.77
Homeless
32.47
Returned Home
20.78
Others
5.63
HDB Rental Flat
15.15
TOTAL
100.00
Open Market Rental
3.46
Relatives / Friends’ Home
19.48
Others
7.36
TOTAL
100.00
Referral Sources
%
Self
7.36
Friends
2.16
Acute Hospitals
5.63
Age Group
Social Agencies
57.58
Below 12 years
43.29
MCYS
19.48
13 years - 20 years
11.26
Family Court
4.76
21 years - 40 years
26.84
3.03
41 years - 50 years
12.12
100.00
51 years - 60 years
4.33
Above 61years
2.16
Churches / Clergy
TOTAL
TOTAL
Educational Level
%
Pre-School
17.32
Primary
34.20
Secondary
33.33
Pre-University/Diploma
3.90
Polytechnic
1.3
ITE
0.87
No Education
9.09
TOTAL
100.00
8
%
100.00
Staff Retreat
The first combined SACS staff retreat was held on 9th Nov at the Grassroots Club.
Trip to Hong Kong
Four staff members had the opportunity to visit Harmony House, which provides a wide range of services for women and children
who are victims of violence in Hong Kong. Harmony House has hot line services, a mobile van that goes to the schools to educate
the children, and social workers stationed at the hospitals from 5 pm to 10 pm to work with victims of violence admitted through the
Emergency Unit.
Benefactors
We are grateful to our group of dedicated and passionate volunteers, who have worked closely with us this year to plan and execute
meaningful programmes that have impacted the lives of our clients. These include programmes for Mothers’ Day, clay modelling for the
children, weekly reading with the children, monthly music sessions for the family, befriending and spiritual enrichment.
We are also thankful to the donors; CapitaLand Hope Foundation, the British Association, St George’s Church and Paya Lebar Methodist
Church for their generosity which brought relief and hope to our clients
Several organisations also organised activities for our clients; Temasek Holdings organised an outing to the Night Safari, the Seletar
Country Club invited our clients to join their anniversary celebrations, CapitaLand brought our clients to Garden Asia, Wesley Methodist
Church hosted six families at Skiers Paradise, Resorts World Sentosa invited 40 children from our shelter to join an indoor educational
program at the Maritime Experiential Museum and S.E.A Aquarium and a group of ITE teachers organised an outing for the children.
The Anglican Schools have also been supportive. St Andrew’s Junior School gave free tickets to our clients so that they could join its
Carnival as part of its 150th Anniversary celebrations. Later in the year, the school invited our children to join a soccer session. Our
clients were the VIPs at the Green Dot Fiesta at St Margaret’s Primary School. This event celebrates the 170th Anniversary of the school.
Enrichment Programmes
Several agencies were invited to help enrich our residents. SINDA conducted a nine session parenting workshop which was attended
by 8 residents. Focus on the Family gave a talk on the ‘5 love languages for children’ ‘Hot tips on parenting’, ‘Raising secure Daughters
and Confident Sons’ and ‘How to talk so kids will listen’ to 20 residents. Volunteers from Wings came to conduct two programmes;
one on exercise and nutrition and one on financial management. Lastly a grooming workshop was conducted for the residents.
Partnership with North-East CDC
North East CDC reserved 100 Chingay tickets for our clients. They also partnered with FCC to co-organise a six session parenting
workshop for young parents. It was attended by 10 mothers. Almost 90% of our clients receive financial assistance from Northeast
CDC.
Visitors
FCC has hosted many visitors this year; of note:
•
•
•
•
•
Dr Aline Wong, accompanied by MCYS officers, toured our shelter to understand the needs of women in crisis and the types of
services we render to them.
A group of new officers from MCYS visited as part of their orientation program, to understand the partnership with VWOs. The Hong Kong Social Work team from Harmony House
Bishop Chris Jones of Anglicare Australia A delegation from the 10th Thailand-Singapore Civil Service Exchange.
9
PEACE-Connect Seniors Activity Centre
PEACE-Connect Seniors Activity Centre (PCsac) is the community service arm of Holy Trinity Church, and is affiliated to Singapore
Anglican Community Services.
Situated in the Kampong Glam constituency, PCsac aims to promote purposeful community life among the residents living in the HDB
rental units by providing recreational/cognitive activities and elder support services, by encouraging volunteerism and self-help among
the residents, by preventing social isolation of the vulnerable, and by improving the quality of life among the low-income group.
The designated cluster for our service model are made up of seniors residents (above 60 years) living in the HDB one-room/two-room
rental units of Blocks 4, 5, 6, 7, 8, 9, 10, 18 & 19. At present, units of only 5 blocks are installed with the Alert Alarm System, which is
attended to by PCsac staff.
To date, PCsac has a data base of about 1600 residents, mostly from the service cluster. This data base has served well in cases of
emergency. It is heartening that PCsac registers an average daily attendance of 320 Resident Users at the Centre. This is a great
encouragement given that most seniors prefer to stay home or are averse to socializing. Thus, one of the major objectives, to immerse
the seniors in community living, has been achieved to some visible extent at PCsac.
PEACE-Connect has come one big round from a Seniors Activity Centre (Shalom SAC 1995-2002) to a Neighbourhood Link (PCNL
2003-2010) and back to a Seniors Activity Centre (PCsac 2010-date). The healthy heartbeat of PCsac is that of an interactive hub, of an
extended family and of a seniors help centre. The number of Resident Users at PCsac has grown steadily as the senior residents look
forward to being a part of this vibrant community at the Centre, created by the seniors themselves; supported by generous benefactors
and committed volunteers; managed by dedicated staff.
In the year 2012, the Centre saw a much wider circle of sponsors, partners and donors. During Lunar New Year, generous benefactors
generated 27 celebrative events for the needy and the old. We also continued to benefit from our churches and our schools within the
Anglican Diocesan family. The visits of the SACH Mobile Clinic to the community were a welcome sight for the residents. In all ways, the
seniors benefited tremendously from the Centre’s strengthened working bond with all the other community partners in Kampong Glam,
the grassroots organisations and the relevant Government bodies.
Truly, we have much to be thankful for as Holy Trinity Church’s community service makes her 17th year mark in Kampong Glam. With
God-given perseverance and wisdom, the Centre sees fruit today. Most Resident Users have co-operated with the Centre to help create
an identity of an extended family at the Centre. With a loyal sense of belonging, there is now a strong element of trust among the senior
users themselves and with the staff/volunteers.
And Jesus’ Name shall be praised.
Lucy Tan
Centre Manager
10
CITY Community Services
5th Anniversary
2012 was an exciting year for CITY as we celebrated our 5thAnniversary. We held our first ever CITY carnival – Impact! A CITY Games
Carnival, where 490 children came together, for a whole day of games and fun. 140 volunteers helped us in the carnival and thoroughly
enjoyed themselves. Our guest of honour was RADM (RET) Kwek Siew Jin, President of the National Council of Social Service (NCSS).
We also had a fundraising golf event and thanksgiving dinner, a volunteers’ drive, road show at several churches,and closed the year
with a Thanksgiving Service to God for His provision, guidance and presence.
A special edition of Heartprints, commemorating our 5th Anniversary with a report on our journey to date has been published.
Developments in 2012
Befrienders Clubs
We ended the year with 500 children in our 18 Befrienders Clubs in 17 government primary schools throughout Singapore. The schools
are: Bukit View Primary, East Coast Primary, Eunos Primary, Fengshan Primary, Fuhua Primary, Gan Eng Seng Primary, Horizon Primary,
Hougang Primary, Jurong West Primary, MacPherson Primary, Naval Base Primary, North View Primary, North Vista Primary, Seng Kang
Primary, Townsville Primary, White Sands Primary, and Xishan Primary.
School-based Student Care
2012 was also the second year of student care services in our two centres – North View Primary School (Kidz Ark), and Townsville Primary School (Happy Hearts). Our centres are now operating at maximum capacity. We closed the year with 200 students in 2 student
care centres. Our good partnership with the principal and teachers in these two schools has enabled us to provide a nurturing environment for these young children.
We added a third student care centre from 1 Jan 2013 at Opera Estate Primary School (Kids’ Nook).
Staff matters
In 2012, total staff strength in CITY was 24 full-time and 4 part-time, of which 14 were in the Befrienders group (inclusive of 6 staff
seconded from SAC/ACTS), and 14 in student care. We also had 2 Tributers from St Andrew’s Community Chapel and 1 from St Paul’s
Church. From 2013, Jamie Choo will have a special brief on the development of the Befrienders Alumni.
2013
We will continue to improve our programmes for children and to keep them relevant to the children’s needs. It is a joy when we see
young lives transformed. CITY has been working with children long enough to see some graduate from Junior Colleges and Polytechnics.
We continue with our Befrienders Alumni so that our young teenagers will still have friends to call upon, when in need.
CITY was formed to build Character In The Young. This is very relevant and needed in today’s society. We want to thank you, our steady
and faithful volunteers and our donors, for coming alongside us. As many volunteers have testified, the satisfaction and joy of giving
a helping hand, a listening ear, cannot be measured. We are most grateful to our volunteers, Servers and Tributers who have worked
alongside us in 2012. We would like to register our special thanks to:
•
•
Acts Centre, for their steadfast support in making available 4 of their staff to work with us in the Befrienders Clubs;
Chapel of Christ the King, Church of the Good Shepherd, Church of the True Light, Holy Trinity Parish, Jurong Anglican Church
(Mandarin), Marine Parade Christian Centre, My Saviour’s Church, St Hilda’s Church, St John’s Chapel, St Paul’s Church, St Peter’s
Church, St Andrew’s City Church, St Andrew’s Community Chapel, and SAC Mandarin Congregation for their volunteers, donations,
commitment, and prayer support;
11
•
•
•
Our community partners, in particular North West Community Development Council, West Coast Community Centre Youth Wing,
IBM, Ben Foods, Jose Food, Nestle, Swensen’s, and Anglican High School, who worked with us to bring cheer and hope into the
lives of our children and their families.
Educational institutions who provided students for Values-In-Action (VIA) programmes and internships, in particular Singapore
Polytechnic, St Margaret’s Secondary School and School Of The Arts (SOTA).
Conjunct Consulting, who provided pro-bono consultancy services for our student care service class project.
You are all a part of our work and a part of our celebration and we look forward to your continued partnership in this endeavour. We
thank God that He has always provided. Please continue to give your prayer support for our staff, volunteers and the children.
Management Committee
The members of the Management Committee are:
Ms Vivien Chen
Very Revd Kuan Kim Seng (Dean)
Dr Stanley Lai
Mr Eric Lee
Mrs Kwan Swee Lin
Mr Lawrence Seow
Ms Vachila Marimuthu(PCC Representative)
Mr Wayne Jansen (SACS Representative)
Mrs Patricia Aw, CITY General Manager
Mr Phillip Quek, CITY Asst General Manager
Vivien Chen
Chairperson
CITY COMMUNITY SERVICES
12
st. andrew’s mission hospital
As the 9th Bishop of Singapore, I succeeded Bishop John Chew as the President of the St. Andrew’s Mission Hospital (SAMH) Board of
Management. On behalf of the Board, I am pleased to report on the development and new initiatives of SAMH and its services, the St.
Andrew’s Autism Centre (SAAC), St. Andrew’s Community Hospital (SACH) and St. Andrew’s Lifestreams (SAL) in 2012.
Our Services
Since moving into its purpose-built campus in end 2010, SAAC continues to scale up its operations and capabilities. Its enrolment has
risen to 170, out of whom 130 are students of the St. Andrew’s Autism School and 40 are Day Activity Centre clients. The Day Activity
Centre (DAC) now offers four vocational tracks to its adult clients: office skills, horticulture, cafeteria operations and paper recycling, to
help them obtain gainful employment.
SACH’s healthcare services are evolving to meet the demands of a rapidly aging population. In 2012, SACH partnered Changi General
Hospital (CGH) to develop the Integrated Building (IB) – the first medical facility in Singapore dedicated to optimise rehabilitation of
patients recovering from injury, illness or surgery. The building’s construction is expected to be completed by end 2014.
In December, SACH launched an integrated Home Care Service (HCS) for home-bound patients living in the eastern Singapore, who
require long-term clinical and nursing care. This home help facility expands SACH’s Home Care service operating out of the hospital,
taking it into the heart of the community itself, with the establishment of the first office based at Kampong Arang. Care provided is
holistic and integrated, weaving together community case management, home medical, home nursing and home therapy.
St. Andrew's Lifestreams (SAL) continues to provide support and training to professionals in the care and counselling sector. SAL also
counsels youths, adults, couples and families. Its counselling service are highly subsidised so that many are encouraged to access the
services provided.
The full reports of our respective services are presented in the St. Andrew’s Mission Hospital 2012 Annual Report.
Major New Joint Initiative
In early 2012, we learnt that the Ministry of Health was calling for a tender to operate a psychiatric nursing home. Both SAMH and the
Singapore Anglican Community Services (SACS) saw the opportunity to join hands in caring for people who need long-term psychiatric
rehabilitative care. The psychiatric nursing home will complement our existing mental healthcare services as well as leverage on our
existing expertise and services in community health and psychiatric rehabilitation of SAMH and SACS. MOH has accepted our proposal
to operate a 300-bed psychiatric nursing home at the Buangkok Green Medical Park. Construction of the nursing home is expected to
be ready in 2013
In Appreciation Of
We extend our deepest gratitude to all our supporters: individuals, corporations, business associations, philanthropic groups and
foundations, and parishes for sharing in our mission of care. Your advice, prayers and financial assistance have played an indispensable
part in bringing to fruition the many service initiatives which meet the needs of the community.
We would also like to extend our sincere appreciation to the various Government ministries and agencies for their guidance, advice,
grants and additional funds which help in the development of our respective services.
The Board and the respective Management Committees would like to thank all the staff of SAMH, SAAC, SACH and SAL for your hard
work and dedication, constantly putting in your best efforts, tirelessly tending to the heartfelt needs of the communities whom we
serve. We would also like to commend our volunteers for your friendship and contributions to our respective services.
The Board would also like to put on record our deepest appreciation to Bishop John Chew for his dedicated service and gracious
leadership as the President of SAMH for the past 12 years from 2000 to 2012. During the year, there were some additional changes to
the Board. Mr. Tan Kian Woo, an accountant, joined the Board and took over the role as the Honorary Treasurer from Mr. Hamish Christie.
Our gratitude goes to Mr. Christie who has served as the Honorary Treasurer since 2008. In May, we welcome onboard Dr. Arthur Chern,
a Public Health Specialist and Healthcare Administrator, as the Group Chief Executive Officer of SAMH and SACS.
The work of St. Andrew's Mission Hospital is made possible only by the many supporters and staff who share our mission. We thank
God for your participation in our work, and His guidance and provision to all the projects which we are involved in. May God bless you
richly as you so bless us with your assistance and support, in service of God and our community.
+ Rennis Singapore
President
St. Andrew’s Mission Hospital
13
the mission to seafarers
Introduction
The Mission to Seafarers is a missionary society of the Anglican Church that provides for the social and spiritual needs of all seafarers
regardless of race, creed or nationality. Currently the mission has a presence and operates in well over 250 ports around the world.
Seafarers are reached through a network of chaplains, staff and volunteers.
In Singapore there are three such centers; The Seafarers’ Care Centre in Jurong Port operated by MTS, and under the auspices of The
Maritime and Port Authority of Singapore, a combined Missions’ Centre operations at Keppel Gate (International Seafarers’ Drop-In
Centre. A third drop-in center at Pasir Panjang terminal is manned and managed by SEACARE.
Our Vision is to be valued as God-directed leaders in caring for seafarers through our excellence, innovation, commitment and relevance
in providing for seafarers' spiritual, social and practical welfare. The Singapore Branch of the Mission to Seafarers is dedicated to
providing quality spiritual and practical care for seafarers through affordable and accessible facilities and through a highly trained and
well equipped team of Chaplains and Volunteers. The Branch seeks to expand an awareness of the needs of seafarers, to foster civic and
ecclesiastical responsibility in caring for them, to emphasize the role and responsibility of the maritime community as employers and
to strengthen a sense of purpose in their seafaring careers.
The Mission relies solely on the generosity of benefactors to finance the work. We are therefore, more than indebted to our volunteers
and donors who support us with dedication and generosity. In partnership with them we are able to provide an effective ministry to
seafarers, whatever their nationalities who call at any of the ports of Singapore.
The following is my report of the Mission for the year concluded May 2012.
Human Resource
Full Time Paid Staff
Revd Peter Manimuthu
Mr Toh Soon Kok
Port Chaplain
Centre Manager – MtS Seafarers Care Centre, Jurong Port
Service Providers
Mr Ho Kit Yee
Mrs Wee Yat Lian
Mrs Koh Gek Lang Susan
Mr John Tan Kwang Liang
Evening Shifts at Care Centre (Mon – Sat)
Accountant
Accounts and Office Administration
Operations Executive (Contract-Tilll August)
The Port Chaplain is responsible for the overall management and operations of the Branch. The Centre Manager and Operation Executive
are responsible for the day to day operations and management of The Mission to Seafarers Care Centre in Jurong Port and for daily
visitation of ships in Jurong Port as well as Pasir Panjang Terminal.
Volunteers
Management Committee: As a registered charity, The Mission relies on a dedicated team of volunteers to provide management functions
for the Mission. Working in concert with the staff, the management committee meets a minimum of 4 times a year to:
• provide management directions and decisions where appropriate / required
• review the finances of the Mission and its activities and
• plan activities, including fund raising activities for the period ahead.
In between these meetings, the port chaplain regularly conducts ad-hoc meetings and discussions with the chairman, vice chairman
and secretary for matters arising in between the regular meetings which require their attention.
The current Management Committee members are:
1. Capt. Lee Wai Pong (Chairman)
2. Capt. Robert Walker (Vice Chairman)
3. Mr. Andrew Tay (Hon Secretary)
14
4.
5.
6.
7.
8.
9.
10.
11.
Mr. Yeap Soon Aun (Hon Treasurer)
Mr SC Lim
Mr. Marv Hixson
Capt. Frederick Francis
Capt. Richard Howe
Mr. Brian Jenner
Capt. Robin Foo
Mr. Mohamad Idris - a Co-opted Member, who is with the Union (SOS).
Training and Development
The port chaplain was enrolled in the following courses for 2012:
1.
May 21- Nov 4: Clinical Pastoral Education
Fund Raising Events and Donations
During the year under review the following fund raising activities were held:
1.
2.
3.
4.
5.
Annual Sea Sunday Appeal – amount collected $40,293.40
Fund Raising Golf Tournament at Keppel Club in August- netted a total of $51,905.09
Donations received from Anglican churches amounted to $33,668.95
Donations from Individuals and Maritime Industry- $22,748.80
Other sources- $12,129.34
On top of donations, the Mission also receives an annual grant of S$40,000 from the Maritime Port Authority.
MTS(Singapore) is very reliant and dependent on the funds and donations raised and received through churches and the grant from the
Maritime Port Authority. We appeal to you to continue to support us in this very important ministry in the maritime industry.
Changes in the Leadership
During the year we witnessed sadly the passing away of the Secretary General, the late Revd Tom Heffer. In his place, Mr Martin Sanford
was appointed as Acting Secretary General and in November a new Secretary General was appointed in the person of Revd Andrew
Wright.
In November the Acting Sec General Martin Sanford and the Director of Welfare and Justice Canon Ken Peters were in Singapore to brief
the MtS team on the changes and they were also given an overview of the welfare based work done by the Maritime Port Authority.
Highlights of Ministry
During the year we have been called upon to care for seafarers who had been traumatized by death at sea and have counseled many
seafarers. One particular incident that stands out would be our involvement to counsel, pray and care for 18 crew who were called
to rescue 40 male asylum seekers standing atop an overturned fishing boat off Christmas Island. They were seriously traumatized by
the scene of bodies amidst floating debris as they made their way to the accident location. They had also risked their lives when they
lowered themselves to the waters in the high seas to rescue the stranded refugees. What made matters worse was when the refugees
recovered they started to harass and threaten the crew. We also were called to intervene in justice matters whereby seafarers were not
paid their allowances or wages.
Centres
Seafarers’ Care Centre (Jurong)
Manager
: Mr Toh Soon Kok
Part-Time Center Assistant : Mr Ho Kit Yee
Opening Hours
: 1.00 pm – 10.00 pm (Mon – Sat)
Facilities
: Internet, Telephone, Television, Library, Kitchenette, Souvenirs, Toiletries,Telephone Cards, Daily Newspaper.
International Seafarers’ Drop-In Centre (Keppel Gate)
Participating Organisations : Maritime and Port Authority of Singapore (Sponsor), Apostleship of the Sea, Danish Seamen’s Church, International Lutheran, Seafarers’ Mission, Norwegian Seamen’s Mission, The Swedish Seamen’s’ Missions and The Mission to Seafarers
Opening Hours
: 10 am – 10 pm (Mon – Fri)
Facilities
: Internet, Telephone, Kitchenette, Telephone Cards, Daily Newspaper.
15
International Seafarers’ Drop-In Centre (Keppel Gate)
Participating Organisations : Maritime and Port Authority of Singapore (Sponsor), Apostleship of the Sea, Danish Seamen’s
Church, International Lutheran, Seafarers’ Mission, Norwegian Seamen’s Mission, The Swedish Seamen’s’ Missions and The Mission to Seafarers
Opening Hours
: 12.00 am – 9.00 pm (Mon – Fri)
Facilities
: Internet, Telephone, Kitchenette, Telephone Cards, Daily Newspaper.
Seafarers endure long periods of loneliness and isolation as they spend months away from their homes and families. At sea they are
completely cut off from all that we take for granted and in port they are always visitors. They can often face many other difficulties
including unsafe conditions, non-payment of wages or being left stranded without food or money. While the majority of seafarers
work in good conditions on well maintained vessels, even on the best ships they can be anxious of their family, suffer bereavement, feel
homesick or need spiritual or practical support.
In Singapore we have a Central Office in Telok Blangah House and a Seafarers’ Care Centre in Jurong Port which currently receives just
over 300 seafarers a month. We also support the International Seafarers’ Drop-In Centre at Keppel Gate which is visited by more than
350 seafarers a month. At all these venues seafarers receive a friendly welcome and are able to use internet and telephone facilities to
contact their families and friends, be in an environment that is conducive enough to be ä home away from home.” In this way we shrink
the “separation gap” between them and their loved ones.
We currently visit just about 170 ships a month in order to interact with seafarers who spend most of their time at sea and are not
always able to go ashore to enjoy hospitality or to find someone with whom they can share a problem.
As an Anglican Missionary agency whose only income is from donations and grants we rely on the generosity of donors to sustain our
ministry. We are deeply grateful to the Diocese of Singapore and the Parishes who have untiringly supported the mission. At present
we need to raise over SGD$280,000.00 a year to finance our ministry to seafarers. This is a great challenge, but we gladly accept it in
faith, knowing that God is truly our faithful Provider.
Finances Year 2011
Total Income
:
Total Expenditure :
Surplus/(Deficit) :
SGD$200,745.58
SGD$ 170,782.82
SGD$ 29,962.76
Activities
Jurong Port (Drop in Center Services)
2011
2012
Seafarer Attendance
4180
4480
No. of Computer User
3300
4190
No. of Phone User
3800
3995
Books Distributed
1939
2698
No of Ships Visited
2072
1997
Seafarers Transported
395
865
Hospital Patients Visited
116
97
Ship Blessings
11
12
Conclusion
Seafarers continue to face with issues such as the piracy, abandonment, non-payment of wages, shore leave denial, shipwreck, isolation
and separation from families. Please do continue to pray and support the ministry. We thank God for giving us an opportunity to care
for seafarers who do their work in the midst of harsh and challenging conditions.
Rev Peter Manimuthu
Port Chaplain
16
Financial report
Singapore Anglican Community Services
Association Information
Unique Entity Number
S75SS0005H
Address
10 Simei Street 3, Singapore 529897
Auditors RSM Chio Lim LLP
8 Wilkie Road
#03-08
Wilkie Edge
Singapore 228095
BankersDBS Bank Ltd
Oversea-Chinese Banking Corporation Limited
Malayan Banking Berhad
Sing Investments & Finance Limited
17
Singapore Anglican Community Services
Unique Entity Number: S75SS0005H
Statement by the Board
For the Reporting Year ended 31 December 2012
In the opinion of the Board, the accompanying financial statements are drawn up so as to give a true and fair view of
the state of affairs of Singapore Anglican Community Services (the “Society”) as at 31 December 2012 and the results,
changes in accumulated funds and cash flow of the Society for the reporting year ended on that date and at the date
of this statement there are reasonable grounds to believe that the Society will be able to pay its debts as and when they
fall due.
The board approved and authorised these financial statements for issue.
On behalf of the Board
Daniel Koh Hock Seng Ho Boon Sing
HON. SECRETARYHON. TREASURER
Singapore: 8 April, 2013
18
Independent Auditors’ Report to the Members of
Singapore Anglican Community Services
(Registered in Singapore under the Charities Act, Cap 37 and Societies Act, Cap 311)
(Unique Entity Number: S75SS0005H)
Report on the Financial Statements
We have audited the accompanying financial statements of Singapore Anglican Community Services (the “Society”), which comprise the
statement of financial position as at 31 December 2012, and the statement of financial activities, statement of changes in accumulated
funds and statement of cash flows for the reporting year then ended, and a summary of significant accounting policies and other
explanatory information.
Management’s Responsibility for the Financial Statements
The Management is responsible for the preparation of financial statements that give a true and fair view in accordance with the
provisions of the Charities Act, Cap 37, the Societies Act, Cap. 311 and Singapore Financial Reporting Standards, and for devising and
maintaining a system of internal accounting controls sufficient to provide a reasonable assurance that assets are safeguarded against
loss from unauthorised use or disposition; and transactions are properly authorised and that they are recorded as necessary to permit
the preparation of true and fair statement of financial activities and statement of financial position and to maintain accountability of
assets.
Auditor’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with
Singapore Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the
financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant
to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate
in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit
also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by
management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the accompanying financial statements are properly drawn up in accordance with the provision of the Charities Act, Cap.
37, the Societies Act, Cap. 311 and Singapore Financial Reporting Standards so as to give a true and fair view of the state of affairs of
the Society as at 31 December 2012 and of the results, changes in accumulated funds and cash flows of the Society for the reporting
year ended on that date.
Report on Other Legal and Regulatory Requirements
In our opinion,
(a)
the accounting and other records required by the above regulations to be kept by the Society have been properly kept in
accordance with those regulations; and
(b)
the fund-raising appeals held during the reporting year ended 31 December 2012 have been carried out in accordance with
Regulation 6 of the Societies Regulation issued under the Societies Act and proper accounts and other records have been kept
of the fund-raising appeals.
19
Independent Auditors’ Report to the Members of
Singapore Anglican Community Services
(Registered in Singapore under the Charities Act, Cap 37 and Societies Act, Cap 311)
(Unique Entity Number: S75SS0005H)
During the course of our audit, nothing came to our attention that caused us to believe that:
(a)
The Society did not comply with the requirements of Regulation 15(1) of the Charities Act, Cap 37 (Institutions of Public
Character) Regulations 2007 which states that the total fund-raising and sponsorship expenses of the Society should not
exceed 30% of the total gross receipts from fund-raising and sponsorship for the period; and
(b)
the use of donation money received is not in accordance with the Society’s objectives.
RSM Chio Lim LLP
Public Accountants and
Certified Public Accountants
Singapore
8 April 2013
Partner-in-charge of audit: Goh Swee Hong
20
21
Resources Expended:
Chaplaincy operating expenses
Client’s activities expenses
Amortisation of government grants
Depreciation
Enterprise project expenses
Loss on disposal of plant and
equipment
Operating lease expenses
Building services, management and
maintenance expenses
Employee benefits expenses
Administrative costs
Other operating expenses
Investment costs
Goods and services tax in relation to
prior periods
Total resources expended
Incoming Resources:
Voluntary income
- Government subvention
- Donations
Income from fund raising activities
Amortisation of government grants
Income from client’s activities
Enterprise project revenue
Investment income
Membership fees
Sundry income
Total incoming resources
19
7
9
4
6
5
6,871
6,871
810
1,700,710
777,538
6,173,455
324,524
210,884
-
223,969
12,091,434
53,681
53,681
1,167,715
1,427,817
84,012
5,951,927
3,140,454
80,518
1,239,182
1,785,304
599,222
8,158
125
40,622
12,845,512
Accumulated
funds
$
Building and
renovation
Fund
$
-
-
-
-
-
Available for
sale financial
asset
reserve
$
UNRESTRICTED
Statement of Financial Activities
For the Reporting Year Ended 31 December 2012
223,969
12,098,305
777,538
6,173,455
324,524
210,884
6,871
810
1,700,710
1,167,715
1,427,817
84,012
5,951,927
3,140,454
80,518
1,239,182
1,785,304
599,222
61,839
125
40,622
12,899,193
Sub
Total
$
112,633
-
-
112,633
-
89,022
89,022
Chaplaincy
fund
$
SINGAPORE ANGLICAN COMMUNITY SERVICES (Unique Entity Number: S75SS0005H)
Singapore Anglican Community Services
Unique Entity Number: S75SS0005H
314,362
-
-
314,362
-
-
Building fund –
Simei Care
Centre
$
910,262
-
-
910,262
-
-
335,042
30,357
104,246
28
78,686
-
15,533
102,307
3,885
-
1,059,323
1,059,323
RESTRICTED
Donations/
Government
grant for
Community
capital
Silver Trust
expenditure
Fund
$
$
259,962
5
-
-
259,957
-
472,716
472,716
Medifund
and
Medifund
Silver
$
41,573
-
18,800
-
-
12,100
10,673
-
27,455
118,720
146,175
Other
designated
funds
$
1,973,834
30,357
104,246
18,833
78,686
-
15,533
112,633
374,364
1,239,182
-
1,559,494
207,742
1,767,236
Sub
Total
$
223,969
14,072,139
807,895
6,277,701
343,357
289,570
6,871
810
1,716,243
112,633
1,542,079
1,239,182
1,427,817
84,012
7,511,421
3,348,196
80,518
1,239,182
1,785,304
599,222
61,839
125
40,622
14,666,429
Total
$
.
22
54,434
754,078
1,767,920
2,521,998
Balance at 1 January 2012
Balance at 31 December 2012
18,816
(21,329)
40,145
40,145
-
Available for
sale financial
asset
reserve
$
848,657
47,769
800,888
Sub
Total
$
5,288,450
4,439,793
The accompany notes form an integral part of these financial statements.
2,747,636
2,693,202
7,624
46,810
-
754,078
Other Recognised Gains:
Fair value gains on financial
assets
Net Surplus (Deficit) for the
Reporting Year
Net Surplus (Deficit) before Other
Recognised Gains
Accumulated
funds
$
Building and
renovation
Fund
$
UNRESTRICTED
Statement of Financial Activities (Cont’d)
For the Reporting Year Ended 31 December 2012
5
33,648
57,259
(23,611)
-
(23,611)
Chaplaincy
fund
$
Singapore Anglican Community Services
Unique
Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
6,475,629
6,789,991
(314,362)
-
(314,362)
Building fund –
Simei Care
Centre
$
1,669,377
2,579,639
(910,262)
-
(910,262)
Donations/
Government
grant for capital
expenditure
$
724,281
-
724,281
-
724,281
Community
Silver Trust
Fund
$
RESTRICTED______
212,754
-
212,754
-
212,754
Medifund
and
Medifund
Silver
$
174,236
69,634
104,602
-
104,602
Other
designated
funds
$
9,289,925
9,496,523
(206,598)
-
(206,598)
Sub
Total
$
_______________
14,578,375
13,936,316
642,059
47,769
594,290
Total
$
__
23
Costs of fund generating activities
Operating lease expenses
Building services, management and
maintenance expenses
Employee benefits expenses
Administrative costs
Other operating expenses
Investment costs
Total resources expended
Resources Expended:
Chaplaincy operating expenses
Client’s activities expenses
Amortisation of government grants
Depreciation
Enterprise project expenses
Loss on disposal of plant and
Equipment
Incoming Resources:
Voluntary income
- Government subvention
- Donations
Income from fund raising activities
Amortisation of government grants
Income from client’s activities
Enterprise project revenue
Investment income
Membership fees
Sundry income
Total incoming resources
7
9
4
6
5
7,292
7,292
769,780
5,514,069
318,101
168,268
11,074,937
-
10,897
6,178
1,697,451
-
54,465
54,465
Building and
renovation
Fund
$
1,234,717
1,281,146
74,330
5,175,697
1,743,904
28,465
1,065,287
1,969,333
599,716
8,606
1,120
42,524
10,634,652
Accumulated
funds
$
UNRESTRICTED
Statement of Financial Activities
For the Reporting Year Ended 31 December 2011
-
-
-
-
-
Available for
sale financial
asset reserve
$
6
769,780
5,514,069
318,101
168,268
7,292
11,082,229
6,178
1,697,451
10,897
1,234,717
1,281,146
74,330
5,175,697
1,743,904
28,465
1,065,287
1,969,333
599,716
63,071
1,120
42,524
10,689,117
Sub
Total
$
Singapore Anglican Community Services
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
Unique
Entity
Number:COMMUNITY
S75SS0005H
44,389
-
-
44,389
-
171,648
171,648
Chaplaincy
fund
$
314,362
-
-
314,362
-
-
Building fund –
Simei Care
Centre
$
750,925
-
-
750,925
-
287,357
653,554
940,911
10,560
-
-
10,560
-
-
RESTRICTED
Donations/
Government
Other
grant for capital
designated
expenditure
funds
$
$
1,120,236
-
-
44,389
1,065,287
10,560
-
287,357
825,202
1,112,559
Sub
Total
$
769,780
5,514,069
318,101
168,268
7,292
12,202,465
6,178
1,697,451
10,897
44,389
1,234,717
1,065,287
1,291,706
74,330
5,463,054
2,569,106
28,465
1,065,287
1,969,333
599,716
63,071
1,120
42,524
11,801,676
Total
$
.
24
1,767,920
Balance at 31 December 2011
2,693,202
2,651,885
-
41,317
(5,856)
47,173
Building and
renovation
fund
$
(21,329)
20,764
-
(42,093)
(42,093)
-
Available for
sale financial
asset reserve
$
UNRESTRICTED
The accompany notes form an integral part of these financial statements.
2,138,205
70,000
Transfer to / (from) accumulated fund
Balance at 1 January 2011
(440,285)
-
(440,285)
Net (Deficit) Surplus for the Reporting
Year
Other Recognised Losses:
Fair value Losses on financial assets
Net Surplus (Deficit) before Other
Recognised Losses
Accumulated
funds
$
Statement of Financial Activities (Cont’d)
For the Reporting Year Ended 31 December 2011
7
4,439,793
4,810,854
70,000
(441,061)
(47,949)
(393,112)
Sub
Total
$
SINGAPORE ANGLICAN COMMUNITY SERVICES (Unique Entity Number: S75SS0005H)
Singapore Anglican Community Services
Unique Entity Number: S75SS0005H
57,259
-
(70,000)
127,259
-
127,259
Chaplaincy
fund
$
6,789,991
7,104,353
-
(314,362)
-
(314,362)
Building fund –
Simei Care
Centre
$
2,579,639
2,389,653
-
189,986
-
189,986
69,634
80,194
-
(10,560)
-
(10,560)
RESTRICTED______
Donations/
Government
Other
grant for capital
designated
expenditure
funds
$
$
9,496,523
9,574,200
(70,000)
(7,677)
-
(7,677)
Sub
Total
$
13,936,316
14,385,054
-
(448,738)
(47,949)
(400,789)
Total
$
_______________
Singapore Anglican Community Services
SINGAPORE ANGLICAN COMMUNITY SERVICES (Unique Entity Number: S75SS0005H)
Unique
Entity Number: S75SS0005H
Statement of Financial Position
As at 31 December 2012
ASSETS
Non-Current Assets
Property, Plant and Equipment
Other Financial Assets
Notes
2012
$
9
10
8,491,009
1,490,336
Total Non-Current Assets
9,981,345
Current Assets
Trade and Other Receivables
Other Assets
Cash and Cash Equivalents
11
12
13
Total Current Assets
Total Assets
1,765,542
52,901
4,190,645
6,009,088
15,990,433
FUNDS AND LIABILITIES
Funds
Unrestricted Funds
Accumulated Funds
Building and Renovation Fund
Available for Sale Financial Asset Reserve
Total Unrestricted Funds
14
Restricted Funds
Chaplaincy Fund
Building Fund – Simei Care Centre
Donations/Government Grant for Capital Expenditure
Community Silver Trust Fund
Medifund and Medifund Silver
Other Designated Funds:
HSBC Fund
Asset Capitalisation Reserve – Family Care Centre
Designated Fund – Family Care Centre
Designated Fund – Community Rehabilitation and
Support Service
Other Designated Funds
2,521,998
2,747,636
18,816
5,288,450
33,648
6,475,629
1,669,377
724,281
212,754
90,355
–
32,525
27,700
23,656
174,236
9,289,925
Total Restricted Funds
Total Funds
14,578,375
Current Liabilities
Trade and Other Payables
16
Total Current Liabilities
Total Liabilities
Total Funds and Liabilities
1,412,058
1,412,058
1,412,058
15,990,433
The accompanying notes form an integral part of these financial statements.
8
25
2011
$
1.
2.
3.
4. 9,692,555
5. 1,402,866
6
7. 11,095,421
8.
9.
10.
778,196
11.
54,990
12. 3,372,594
13
14. 4,205,780
15. 15,301,201
16.
17.
18.
19.
20. 1,767,920
21. 2,693,202
22.
(21,329)
23. 4,439,793
24.
25.
26.
57,259
27. 6,789,991
28. 2,579,639
29.
–
30.
–
31.
32.
–
33.
10,673
34.
31,261
35.
27,700
36.
–
37.
69,634
38. 9,496,523
39.
1
2. 13,936,316
3.
4.
5. 1,364,885
1
6. 1,364,885
7. 1,364,885
8. 15,301,201
Singapore Anglican Community Services
Unique Entity Number: S75SS0005H
SINGAPORE ANGLICAN COMMUNITY SERVICES (Unique Entity Number: S75SS0005H)
Statement of Changes in Funds
For the Reporting Year Ended 31 December 2012
2012
$
Balance at Beginning of the Year
Net Surplus/ (Deficit) for the Reporting Year
Balance at End of the Year
13,936,316
1
2
3
4
642,059
5
14,578,375
7
8
The accompanying notes form an integral part of these financial statements.
9
26
2011
$
14,385,054
(448,738)
13,936,316
SINGAPORE ANGLICAN COMMUNITY SERVICES
(Unique Entity Number: S75SS0005H)
Singapore Anglican Community Services
Unique Entity Number: S75SS0005H
Statement of Cash Flows
For the Reporting Year Ended 31 December 2012
2012
$
Cash Flows From Operating Activities
Net Surplus/ (Deficit) for the reporting year
754,078
1.
2.
3.
2011
$
(440,285)
4.
Adjustments for:
Depreciation of Property, Plant and Equipment
1,427,817
Amortisation of Government Grants
(1,239,182)
5.
6. (1,065,287)
Dividend Income
(6,550)
7.
Interest Income
(1,608)
Operating Cash Flow before Changes in Working Capital
Trade and Other Receivables
Other Financial Assets
Other Assets
(6,169)
8.
(2,437)
810
9.
10,897
46,810
10
47,173
982,175
11
(174,962)
(987,346) 12
(30,293)
(40,660) 13
(38,852)
Loss on Disposal of Plant and Equipment
Net surplus from Building and Renovation Fund
1,281,146
2,089
14
1,189
–
87,920
15
(92,017)
Trade and Other Payables
16
310,220
Net Cash Flows From/ (Used in) Operating Activities
44,178
17
(24,715)
Deferred Donations
Cash Flows from Investing Activities
18
Disposal of Plant and Equipment
5,482
19
Dividend received
6,550
20
1,608
21
Interest Received
Purchase of Plant and Equipment
(42,250) 22
1,978
–
2,437
(161,129)
Purchase of Renovation and Furnishings
(190,313) 23 (1,204,093)
Net Cash Flows used in Investing Activities
(218,923) 24 (1,360,807)
25
Cash Flows From Financing Activities
Net Designated Funds Received
992,797
26
127,259
–
27
287,357
28
–
(803) 29
624,448
Government Grant Received on Capital Expenditure
Donations received on Capital Expenditure
Cash Restricted in Use
Net Cash Flows From Financing Activities
991,994
Net Increase/ (Decrease) in Cash and Cash Equivalents
Cash and Cash Equivalents, Cash Flow Statement,
beginning Balance
Cash and Cash Equivalents, Cash Flow Statement, Ending
Balance (Note 13A)
27
1,038,238
31
817,249
32
3,130,713
33
3,477,997
3,947,962
34
3,130,713
The accompanying notes form an integral part of these financial statements.
10
30
(826)
(347,284)
Singapore Anglican Community Services
SINGAPORE ANGLICAN COMMUNITY SERVICES (Unique Entity Number: S75SS0005H)
Unique Entity Number: S75SS0005H
Notes to the Financial Statements
31 December 2012
1.
General
The Singapore Anglican Community Services (“SACS” or the “Society”) is registered in
Singapore on 24 June 1975 under the Societies Act, Cap 311. The Society is also a charity
registered under the Charities Act, Cap 37 and is an approved institution of public character
under the Singapore Income Tax Act, Cap 134. The financial statements are presented in
Singapore dollars.
The principal activities of Society consist of rendering welfare services and community care.
The financial statements include the state of affairs and the results of the society and the
following centres:
1) Simei Care Centre (“SCC”)
2) Hougang Care Centre (“HCC”)
3) Family Care Centre (“FCC”)
4) Employment Support Services (“ESS”)
5) Community Rehabilitation and Support Services (“CRSS”) – Bukit Batok
6) Community Rehabilitation and Support Services (“CRSS”) – Pasir Ris
7) Community Rehabilitation and Support Services (“CRSS”) – Yishun
8) City Community services (“CITY”)
9) Peace-Connect (“PCNL”)
The financial statements of the Society for the reporting year ended 31 December 2012 are
authorised for issuance by the Board on the date of the statement by the Board.
The registered office address is: 10 Simei Street 3, Singapore 529897. The society is situated
in Singapore.
2.
Summary of Significant Accounting Policies
Accounting Convention
The financial statements have been prepared in accordance with the Singapore Financial
Reporting Standards (“FRS”) as well as all related Interpretation to FRS (“INT FRS”) as
issued by the Singapore Accounting Standards Council. The Society is also subject to the
provisions of the Charities Act, Cap. 37. The financial statements are prepared on a going
concern basis under the historical cost convention except where an FRS require an
alternative treatment (such as fair values) as disclosed where appropriate in these financial
statements.
Basis of Preparation of the Financial Statements
The preparation of financial statements in conformity with generally accepted accounting
principles requires the management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at
the date of the financial statements and the reported amounts of revenues and expenses
during the reporting year. Actual results could differ from those estimates. The estimates and
assumptions are reviewed on an ongoing basis. Apart from those involving estimations,
management has made judgements in the process of applying the society’s accounting
policies. The areas requiring management’s most difficult, subjective or complex judgements,
or areas where assumptions and estimates are significant to the financial statements, are
disclosed at the end of this footnote, where applicable.
11
28
Singapore Anglican Community Services
Unique
Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
2.
Summary of Significant Accounting Policies (Cont’d)
Income Recognition
Income including donations, gifts and grants that provide core funding or are of general
nature are recognised where there is (a) entitlement (b) certainty and (c) sufficient reliability of
measurement. Such income is only deferred when: the donor specifies that the grant or
donation must only be used in future accounting periods; or the donor has imposed conditions
which must be met before the Society has unconditional entitlement.
(a) Grants
Grants to cover a particular expenditure or programme are accounted for as incoming
resources upon receipt of notification of the grant award, which normally coincides with
the year when the related expenses, for which the grant is intended to cover, are incurred.
The corresponding asset (grants receivable account) is also recognised then. Grants
received from Ministry of Health (“MOH”) and National Council of Social Services
(“NCSS”) for the purchase of depreciable assets and refurbishment for centres are taken
to the deferred capital grants account. The deferred grants are recognised in the
statement of financial activities over the years necessary to match the depreciation of
assets to which the grants relate. A government grant is recognised at fair value when
there is reasonable assurance that the conditions attaching to it will be complied with and
that the grant will be received. Grants and government subvention receipts in recognition
of specific expenses are recognised as income to match them with the related costs that
they are intended to compensate.
Under the conditions of grant received, over or under funding from National Council of
Social Services (“NCSS”) and Ministry of Health (“MOH”) are refundable to or from NCSS
and MOH.
(b) Donation and corporate sponsorship
Income from donation and corporate sponsorships are accounted for when received,
except for committed donations and corporate sponsorship that are recorded when the
commitments are signed.
(c) Rendering of service
Rendering of services are of short duration and is recognised when the services are
completed.
(d) Fund raising
Income from special event is recognised when the event takes place.
(e) Other income
Interest income is recognised on a time-proportion basis using the effective interest rate
that takes into account the effective yield on the asset. Dividend income from investments
is recognised when the shareholder's right to receive the dividend is legally established.
Gifts In Kind
A gift in kind is included in the statement of financial activities based on an estimate of the fair
value at the date of the receipt of the gift of the non-monetary asset or the grant of a right to
the monetary asset. The gift is recognised if the amount of the gift can be measured reliably
and there is no uncertainty that it will be received.
12
29
Singapore Anglican Community Services
Unique
Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
2.
Summary of Significant Accounting Policies (Cont’d)
Employee Benefits
Contributions to defined contribution retirement benefit plans are recorded as an expense as
they fall due. The society's legal or constructive obligation is limited to the amount that it
agrees to contribute to an independently administered fund which is the Central Provident
Fund in Singapore (a government managed retirement benefit plan). For employee leave
entitlement the expected cost of short-term employee benefits in the form of compensated
absences is recognised in the case of accumulating compensated absences, when the
employees render service that increases their entitlement to future compensated absences;
and in the case of non-accumulating compensated absences, when the absences occur. A
liability for bonuses is recognised where the society is contractually obliged or where there is
constructive obligation based on past practice.
Income Tax
As a charity, the Society is exempt from tax on income and gains falling within section 13U(1)
of the Income Tax Act to the extent that these are applied to its charitable objects. No tax
charges have arisen for the Society during the reporting year.
Foreign Currency Transactions
The functional currency is the Singapore dollar as it reflects the primary economic environment
in which the society operates. Transactions in foreign currencies are recorded in the functional
currency at the rates ruling at the dates of the transactions. At each end of the reporting year,
recorded monetary balances and balances measured at fair value that are denominated in nonfunctional currencies are reported at the rates ruling at the end of the reporting year and fair
value dates respectively. All realised and unrealised exchange adjustment gains and losses are
dealt with in profit or loss except when recognised in other comprehensive income and if
applicable deferred in funds such as for qualifying cash flow hedges. The presentation is in the
functional currency.
Property, Plant and Equipment
Depreciation is provided on a straight-line basis to allocate the gross carrying amounts of the
assets less their residual values over their estimated useful lives of each part of an item of
these assets. The annual rates of depreciation are as follows:
Renovation
Furniture and fittings, computers and office equipment
Motor vehicles
Building
-
3 to 5 years
3 to 5 years
5 years
30 years
An asset is depreciated when it is available for use until it is derecognised even if during that
period the item is idle. Fully depreciated assets still in use are retained in the financial
statements.
13
30
Singapore Anglican Community Services
Unique
Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
2.
Summary of Significant Accounting Policies (Cont’d)
Property, Plant and Equipment (Cont’d)
Property, plant and equipment are carried at cost on initial recognition and after initial
recognition at cost less any accumulated depreciation and any accumulated impairment
losses. The gain or loss arising from the derecognition of an item of property, plant and
equipment is determined as the difference between the net disposal proceeds, if any, and the
carrying amount of the item and is recognised in profit or loss. The residual value and the
useful life of an asset is reviewed at least at each end of the reporting year and, if
expectations differ significantly from previous estimates, the changes are accounted for as a
change in an accounting estimate, and the depreciation charge for the current and future
periods are adjusted.
Cost also includes acquisition cost, borrowing cost capitalised and any cost directly
attributable to bringing the asset or component to the location and condition necessary for it to
be capable of operating in the manner intended by management. Subsequent costs are
recognised as an asset only when it is probable that future economic benefits associated with
the item will flow to the entity and the cost of the item can be measured reliably. All other
repairs and maintenance are charged to profit or loss when they are incurred.
Leased Assets
Whether an arrangement is, or contains, a lease, it is based on the substance of the
arrangement at the inception date, that is, whether (a) fulfilment of the arrangement is
dependent on the use of a specific asset or assets (the asset); and (b) the arrangement
conveys a right to use the asset. Leases are classified as finance leases if substantially all the
risks and rewards of ownership are transferred to the lessee. All other leases are classified as
operating leases. At the commencement of the lease term, a finance lease is recognised as
an asset and as a liability in the statement of financial position at amounts equal to the fair
value of the leased asset or, if lower, the present value of the minimum lease payments, each
determined at the inception of the lease. The discount rate used in calculating the present
value of the minimum lease payments is the interest rate implicit in the lease, if this is
practicable to determine, the lessee’s incremental borrowing rate is used. Any initial direct
costs of the lessee are added to the amount recognised as an asset. The excess of the lease
payments over the recorded lease liability are treated as finance charges which are allocated
to each reporting year during the lease term so as to produce a constant periodic rate of
interest on the remaining balance of the liability. Contingent rents are charged as expenses
in the reporting years in which they are incurred. The assets are depreciated as owned
depreciable assets. Leases where the lessor effectively retains substantially all the risks and
benefits of ownership of the leased assets are classified as operating leases. For operating
leases, lease payments are recognised as an expense in profit or loss on a straight-line basis
over the term of the relevant lease unless another systematic basis is representative of the
time pattern of the user's benefit, even if the payments are not on that basis. Lease incentives
received are recognised in profit or loss as an integral part of the total lease expense.
14
31
Singapore Anglican Community Services
Unique
Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
2.
Summary of Significant Accounting Policies (Cont’d)
Impairment of Non-Financial Assets
Irrespective of whether there is any indication of impairment, an annual impairment test is
performed at the same time every year on an intangible asset with an indefinite useful life or
an intangible asset not yet available for use. The carrying amount of other non-financial
assets is reviewed at each end of the reporting year for indications of impairment and where
an asset is impaired, it is written down through profit or loss to its estimated recoverable
amount. The impairment loss is the excess of the carrying amount over the recoverable
amount and is recognised in profit or loss. The recoverable amount of an asset or a cashgenerating unit is the higher of its fair value less costs to sell and its value in use. When the
fair value less costs to sell method is used, any available recent market transactions are
taken into consideration. When the value in use method is adopted, in assessing the value in
use, the estimated future cash flows are discounted to their present value using a pre-tax
discount rate that reflects current market assessments of the time value of money and the
risks specific to the asset. For the purposes of assessing impairment, assets are grouped at
the lowest levels for which there are separately identifiable cash flows (cash-generating
units). At each end of the reporting year non-financial assets other than goodwill with
impairment loss recognised in prior periods are assessed for possible reversal of the
impairment. An impairment loss is reversed only to the extent that the asset’s carrying
amount does not exceed the carrying amount that would have been determined, net of
depreciation or amortisation, if no impairment loss had been recognised.
Financial Assets
Initial recognition, measurement and derecognition:
A financial asset is recognised on the statement of financial position when, and only when,
the entity becomes a party to the contractual provisions of the instrument. The initial
recognition of financial assets is at fair value normally represented by the transaction price.
The transaction price for financial asset not classified at fair value through profit or loss
includes the transaction costs that are directly attributable to the acquisition or issue of the
financial asset. Transaction costs incurred on the acquisition or issue of financial assets
classified at fair value through profit or loss are expensed immediately. The transactions are
recorded at the trade date.
Irrespective of the legal form of the transactions performed, financial assets are derecognised
when they pass the “substance over form” based on the derecognition test prescribed by FRS
39 relating to the transfer of risks and rewards of ownership and the transfer of control.
Subsequent measurement:
Subsequent measurement based on the classification of the financial assets in one of the
following four categories under FRS 39 is as follows.
1.
Financial assets at fair value through profit or loss: As at the end of the reporting
year, there were no financial assets classified in this category.
15
32
Singapore Anglican Community Services
Unique
Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
2.
Summary of Significant Accounting Policies (Cont’d)
Financial Assets (Cont’d)
2.
Loans and receivables: Loans and receivables are non-derivative financial assets with
fixed or determinable payments that are not quoted in an active market. Assets that
are for sale immediately or in the near term are not classified in this category. These
assets are carried at amortised costs using the effective interest method (except that
short-duration receivables with no stated interest rate are normally measured at
original invoice amount unless the effect of imputing interest would be significant)
minus any reduction (directly or through the use of an allowance account) for
impairment or uncollectibility. Impairment charges are provided only when there is
objective evidence that an impairment loss has been incurred as a result of one or
more events that occurred after the initial recognition of the asset (a ‘loss event’) and
that loss event (or events) has an impact on the estimated future cash flows of the
financial asset or group of financial assets that can be reliably estimated. The
methodology ensures that an impairment loss is not recognised on the initial
recognition of an asset. Losses expected as a result of future events, no matter how
likely, are not recognised. For impairment, the carrying amount of the asset is
reduced through use of an allowance account. The amount of the loss is recognised
in profit or loss. An impairment loss is reversed if the reversal can be related
objectively to an event occurring after the impairment loss was recognised. Typically
the trade and other receivables are classified in this category.
3.
Held-to-maturity financial assets: As at the end of the reporting year, there were no
financial assets classified in this category.
4.
Available-for-sale financial assets: These are non-derivative financial assets that are
designated as available-for-sale on initial recognition or are not classified in one of
the previous categories. These assets are carried at fair value by reference to the
transaction price or current bid prices in an active market. If such market prices are
not reliably determinable, management establishes fair value by using valuation
techniques. Changes in fair value of available-for-sale financial assets (other than
those relating to foreign exchange translation differences on monetary investments)
are recognised in other comprehensive income and accumulated in a separate
component of equity under the heading revaluation reserves. Such reserves are
reclassified to profit or loss when realised through disposal. Impairments below cost
are recognised in profit or loss. When there is objective evidence that the asset is
impaired, the cumulative loss is reclassified from equity to profit or loss as a
reclassification adjustment. If, in a subsequent period, the fair value of an equity
instrument classified as available-for-sale increases and the increase can be
objectively related to an event occurring after the impairment loss, it is reversed
against revaluation reserves and is not subsequently reversed through profit or loss.
However for debt instruments classified as available-for-sale impairment losses
recognised in profit or loss are subsequently reversed if an increase in the fair value
of the instrument can be objectively related to an event occurring after the recognition
of the impairment loss. The weighted average method is used when determining the
cost basis of publicly listed equities being disposed of. For non-equity instruments
classified as available-for-sale the reversal of impairment is recognised in profit or
loss. These financial assets are classified as non-current assets unless management
intends to dispose of the investments within 12 months of the end of the reporting
year. Usually non-current investments in equity shares and debt securities are
classified in this category but it does not include subsidiaries, joint ventures, or
associates. Unquoted investments are stated at cost less allowance for impairment in
value where there are no market prices, and management is unable to establish fair
value by using valuation techniques except that where management can establish fair
value by using valuation techniques the relevant unquoted investments are stated at
fair value. For unquoted equity instruments impairment losses are not reversed.
16
33
Singapore Anglican Community Services
Unique
Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
2.
Summary of Significant Accounting Policies (Cont’d)
Cash and cash equivalents
Cash and cash equivalents include bank and cash balances, on demand deposits and any
highly liquid debt instruments purchased with an original maturity of three months or less. For
the statement of cash flows the item includes cash and cash equivalents less cash subject to
restriction and bank overdrafts payable on demand that form an integral part of cash
management.
Financial Liabilities
Initial recognition, measurement and derecognition:
A financial liability is recognised on the statement of financial position when, and only when,
the entity becomes a party to the contractual provisions of the instrument and it is
derecognised when the obligation specified in the contract is discharged or cancelled or
expires. The initial recognition of financial liability is at fair value normally represented by the
transaction price. The transaction price for financial liability not classified at fair value through
profit or loss includes the transaction costs that are directly attributable to the acquisition or
issue of the financial liability. Transaction costs incurred on the acquisition or issue of financial
liability classified at fair value through profit or loss are expensed immediately. The
transactions are recorded at the trade date. Financial liabilities including bank and other
borrowings are classified as current liabilities unless there is an unconditional right to defer
settlement of the liability for at least 12 months after the end of the reporting year.
Subsequent measurement:
Subsequent measurement based on the classification of the financial liabilities in one of the
following two categories under FRS 39 is as follows:
1.
Financial liabilities at fair value through profit or loss: Liabilities are classified in this
category when they are incurred principally for the purpose of selling or
repurchasing in the near term (trading liabilities) or are derivatives (except for a
derivative that is a designated and effective hedging instrument) or have been
classified in this category because the conditions are met to use the “fair value
option” and it is used. Financial guarantee contracts if significant are initially
recognised at fair value and are subsequently measured at the greater of (a) the
amount determined in accordance with FRS 37 and (b) the amount initially
recognised less, where appropriate, cumulative amortisation recognised in
accordance with FRS 18. All changes in fair value relating to liabilities at fair value
through profit or loss are charged to profit or loss as incurred.
2.
Other financial liabilities: All liabilities, which have not been classified as in the
previous category fall into this residual category. These liabilities are carried at
amortised cost using the effective interest method. Trade and other payables and
borrowings are usually classified in this category. Items classified within current trade
and other payables are not usually re-measured, as the obligation is usually known
with a high degree of certainty and settlement is short-term.
17
34
Singapore Anglican Community Services
Unique
Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
2.
Summary of Significant Accounting Policies (Cont’d)
Fair Value of Financial Instruments
The carrying values of current financial instruments approximate their fair values due to the
short-term maturity of these instruments and the disclosures of fair value are not made when
the carrying amount of current financial instruments is a reasonable approximation of the fair
value. The fair values of non-current financial instruments may not be disclosed separately
unless there are significant differences at the end of the reporting year and in the event the
fair values are disclosed in the relevant notes. The fair value of a financial instrument is
derived from an active market or by using an acceptable valuation technique. The
appropriate quoted market price for an asset held or liability to be issued is usually the current
bid price without any deduction for transaction costs that may be incurred on sale or other
disposal and, for an asset to be acquired or liability held, the asking price. If there is no
market, or the markets available are not active, the fair value is established by using an
acceptable valuation technique. The fair value measurements are classified using a fair value
hierarchy of 3 levels that reflects the significance of the inputs used in making the
measurements, that is, Level 1 for the use of quoted prices (unadjusted) in active markets for
identical assets or liabilities; Level 2 for the use of inputs other than quoted prices included
within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or
indirectly (i.e., derived from prices); and Level 3 for the use of inputs for the asset or liability
that are not based on observable market data (unobservable inputs). The level is determined
on the basis of the lowest level input that is significant to the fair value measurement in its
entirety. Where observable inputs that require significant adjustment based on unobservable
inputs, that measurement is a Level 3 measurement. The maximum exposure to credit risk is:
the total of the fair value of the financial assets; the maximum amount the entity could have to
pay if the guarantee is called on; and the full amount of any payable commitments at the end
of the reporting year.
Funds
Fund balances restricted by outside sources are so indicated and are distinguished from
unrestricted funds allocated to specific purposes if any by action of the Board. Externally
restricted funds may only be utilised in accordance with the purposes established by the
source of such funds or through the terms of an appeal and are in contrast with unrestricted
funds over which the Board retains full control to use in achieving any of its institutional
purposes. An expense resulting from the operating activities of a fund that is directly
attributable to the fund is charged to that fund. Common expenses if any are allocated on a
reasonable basis to the funds based on a method most suitable to that common expense.
Monies received where the Society is not the owner and beneficiary is accounted for as
designated fund. The receipts and payments in respect of designated funds are taken directly
to the statement of financial activities and the net assets relating to these funds are shown as
separate line in the statement of financial position.
Provisions
A liability or provision is recognised when there is a present obligation (legal or constructive)
as a result of a past event, it is probable that an outflow of resources embodying economic
benefits will be required to settle the obligation and a reliable estimate can be made of the
amount of the obligation. Provisions are made using best estimates of the amount required in
settlement and where the effect of the time value of money is material, the amount recognised
is the present value of the expenditures expected to be required to settle the obligation using
a pre-tax rate that reflects current market assessments of the time value of money and the
risks specific to the obligation. The increase in the provision due to passage of time is
recognised as interest expense. Changes in estimates are reflected in profit or loss in the
reporting year they occur.
18
35
Singapore Anglican
Community
SINGAPORE
ANGLICAN
COMMUNITYServices
SERVICES (Unique Entity Number: S75SS0005H)
Unique Entity Number: S75SS0005H
2.
Summary of Significant Accounting Policies (Cont’d)
Government Grants
A government grant is recognised at fair value when there is reasonable assurance that the
conditions attaching to it will be complied with and that the grant will be received. A grant in
recognition of specific expenses is recognised as income over the periods necessary to match
them with the related costs that they are intended to compensate, on a systematic basis. A
grant related to depreciable assets is allocated to income over the period in which such assets
are used in the project subsidised by the grant. A government grant related to assets, including
non-monetary grants at fair value, is presented in the statement of financial position by setting
up the grant as deferred income in funds. The interest saved from government loans is
regarded as additional government grant.
Critical Judgements, Assumptions and Estimation Uncertainties
The critical judgements made in the process of applying the accounting policies that have the
most significant effect on the amounts recognised in the financial statements and the key
assumptions concerning the future, and other key sources of estimation uncertainty at the end
of the reporting year, that have a significant risk of causing a material adjustment to the
carrying amounts of assets and liabilities within the next reporting year are discussed below.
These estimates and assumptions are periodically monitored to ensure they incorporate all
relevant information available at the date when financial statements are prepared. However,
this does not prevent actual figures differing from estimates.
Allowances for Doubtful Receivables:
An allowance is made for doubtful receivables for estimated losses resulting from the
subsequent inability of the clients to make required payments. If the financial conditions of the
clients were to deteriorate, resulting in an impairment of their ability to make payments,
additional allowances may be required in future periods. Management generally analyses
individual receivables, client’s financial condition and historical bad debts when evaluating the
adequacy of the allowance for doubtful receivables. In cases where that process is not
feasible, a collective evaluation of impairment is performed. At the end of the reporting year,
the trade receivables carrying amount approximates the fair value and the carrying amounts
might change materially within the next reporting year but these changes would not arise from
assumptions or other sources of estimation uncertainty at the end of the reporting year.
3.
Related Party Relationships and Transactions
FRS 24 defines a related party as a person or entity that is related to the reporting entity and
it includes (a) A person or a close member of that person’s family if that person: (i) has control
or joint control over the reporting entity; (ii) has significant influence over the reporting entity;
or (iii) is a member of the key management personnel of the reporting entity or of a parent of
the reporting entity. (b) An entity is related to the reporting entity if any of the following
conditions apply: (i) The entity and the reporting entity are members of the same group. (ii)
One entity is an associate or joint venture of the other entity. (iii) Both entities are joint
ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other
entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for
the benefit of employees of either the reporting entity or an entity related to the reporting
entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A
person identified in (a) (i) has significant influence over the entity or is a member of the key
management personnel of the entity (or of a parent of the entity).
19
36
Singapore Anglican Community Services
Unique
Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
3.
Related Party Relationships and Transactions (Cont’d)
3.1.
Related parties:
There are transactions and arrangements between the reporting entity and related parties and
the effects of these on the basis determined between the parties are reflected in these
financial statements. The current related party balances are unsecured without fixed
repayment terms and interest unless stated otherwise. For non-current balances if significant
an interest is imputed unless stated otherwise based on the prevailing market interest rate for
similar debt less the interest rate if any provided in the agreement for the balance.
Related parties
2012
2011
$
$
556,505
Recharge of administrative expenses
614,081
In addition to the transactions and balances disclosed elsewhere in the notes to the financial
statements, this item includes the following:
3.2
Other receivables from and other payables to related parties:
The movements in other payables to related parties are as follows:
Other payables
Balance at beginning of the year
Amounts paid out and settlement of liabilities on behalf of
related parties
Amounts paid in and settlement of liabilities on behalf of the
society
Balance at end of the year
3.3.
Key management compensation:
Salaries and other short-term employee benefits
Related parties
2012
2011
$
$
93
168,591
118,704
821,433
(102,877)
15,920
(989,931)
93
2012
$
2011
$
1,221,450
Number of key management in compensation bands:
$150,001 - $200,000
$100,001 - $150,000
$80,000 - $100,000
Below $80,000
2012
$
1,022,090
2011
$
–
4
3
7
14
–
3
4
5
12
Key management personnel include the heads of department and centre heads.
No honorarium, fees or other benefits were paid to Advisors, any member of the Board and
the Management Committee.
20
37
Singapore Anglican Community Services
Unique
Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
4.
5.
Investment Income
2012
$
2011
$
Dividend income from quoted corporation
Interest income from financial institutions
Interest income from investments
Total investment income
6,550
1,608
53,681
61,839
6,169
2,437
54,465
63,071
Presented as Investment Income in:
Accumulated Funds
Building and Renovation Fund
Total investment income
8,158
53,681
61,839
8,606
54,465
63,071
Tax Deductible Receipts
The Society enjoys a concessionary tax treatment whereby qualifying donors are granted 2.5
times double tax deduction for the donations made to the general funds of the Society. The
Society’s Institutions of Public Character (“IPC”) status for general donations was for the
period 1 July 2008 to 30 June 2012. During the reporting year, the Society’s IPC status was
renewed and extended till 30 June 2016.
2012
2011
$
$
Tax-exempt receipts issued for donations collected
6.
Government Subvention
Government subsidies for land rent
Government subsidies for rental of premises
Government subsidies for capital expenditure
Government subsidies for expenses
Government subsidies for Community Silver Trust Fund
Government subsidies for Medifund and Medifund Silver
Government subsidies for other designated funds
Total government subvention
Credited as Government Subvention in:
Accumulated Funds
Government Grant for Capital Expenditure
Government subsidies for Community Silver Trust Fund
Government subsidies for Medifund and Medifund Silver
Government subsidies for other designated funds
21
38
1,817,888
1,501,354
2012
$
2011
$
805,331
738,300
–
4,408,296
1,059,323
472,716
27,455
7,511,421
804,319
744,858
287,357
3,626,520
–
–
–
5,463,054
5,951,927
–
1,059,323
472,716
27,455
7,511,421
5,175,697
287,357
–
–
–
5,463,054
Singapore Anglican Community Services
Unique
Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
7.
8.
Employee Benefits Expense
2012
$
2011
$
Employee benefits expense
Contributions to defined contribution plan
Staff training
Other benefits
Total employee benefits expense
5,347,449
779,654
90,217
60,381
6,277,701
4,786,440
516,714
66,440
144,475
5,514,069
Presented as employee benefit expense in:
Accumulated Funds
Community Silver Trust Fund
Total employee benefits expense
6,173,455
104,246
6,277,701
5,514,069
–
5,514,069
Income Tax
The Society is exempted from tax on income and gain falling within section 13U(1) of the
Singapore Income Tax Act to the extent that these are applied to its charitable objects.
Therefore, no provision for income tax has been made in the financial statements.
9.
Property, Plant and Equipment
Furniture,
fittings,
computers
and office
Renovation equipment
$
$
Motor
vehicles
$
8,764,785
–
5,062,736
1,204,093
1,740,978
161,129
214,522
29,107
15,783,021
1,394,329
At 31 December 2011
Additions
Disposals
At 31 December 2012
–
8,764,785
–
–
8,764,785
(6,076)
6,260,753
190,313
(5,483)
6,445,583
(122,512)
1,779,595
42,250
(131,730)
1,690,115
–
243,629
–
–
243,629
(128,588)
17,048,762
232,563
(137,213)
17,144,112
Accumulated
depreciation
At 1 January 2011
Depreciation for the year
Disposal
At 31 December 2011
Depreciation for the year
Disposals
At 31 December 2012
1,752,956
292,159
–
2,045,115
292,159
–
2,337,274
2,678,936
884,026
(560)
3,562,402
1,016,838
–
4,579,240
1,558,288
101,632
(115,152)
1,544,768
103,853
(130,921)
1,517,700
190,033
13,889
–
203,922
14,967
–
218,889
6,180,213
1,291,706
(115,712)
7,356,207
1,427,817
(130,921)
8,653,103
7,011,829
6,719,670
6,427,511
2,383,800
2,698,351
1,866,343
182,690
234,827
172,415
24,489
39,707
24,740
9,602,808
9,692,555
8,491,009
Cost:
At 1 January 2011
Additions
Disposals
Net Book Value:
At 1 January 2011
At 31 December 2011
At 31 December 2012
Building
$
22
39
Total
$
Singapore Anglican Community Services
Unique
Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
9.
Property, Plant and Equipment (Cont’d)
Depreciation expense charged to:
Accumulated Fund
Asset Capitalisation Reserve
10.
Other Financial Assets
Balance is made up of:
Quoted equity shares in corporations as available-for-sale
at fair value through fair value reserve
Quoted bonds in corporations at fair value through building
and renovation fund
Cash and cash equivalent held by independent fund
manager
Total other financial assets
Movements during the year:
Fair value at the beginning of the year
Additions
Disposals
Fair value adjustments
Increase / (Decrease) in cash and cash equivalent
Interest receivables movement
Fair value at the end of the year
2012
$
2011
$
1,427,817
–
1,427,817
1,281,146
10,560
1,291,706
2012
$
2011
$
205,585
165,440
1,195,923
1,040,393
88,828
1,490,336
197,033
1,402,866
1,402,866
257,510
(102,147)
47,769
(115,829)
167
1,490,336
1,405,794
271,063
(378,838)
(47,949)
154,044
(1,248)
1,402,866
The rate of interest for the interest earning bond balances is between 1.8% to 4.3% (2011:
2.8% to 4.6%) per annum.
The fair value of quoted equity shares and quoted debt securities are determined based on
market prices (Level 1).
11.
Trade and Other Receivables
2012
$
Trade receivables:
Outside parties
Less: Allowance for impairment
Less: Claimable from Medifund and Medifund Silver (Note
15(f))
Related parties (Note 3)
Subtotal
Other receivables:
Grant and subsidy
Related parties (Note 3)
Other receivables
Subtotal
Total trade and other receivables
40
2011
$
356,964
(86,953)
409,128
(137,558)
(112,880)
97,646
254,777
–
53,947
325,517
1,461,911
4,000
44,854
1,510,765
1,765,542
23
1.
365,082
–
87,597
452,679
778,196
Singapore Anglican Community Services
Unique Entity Number: S75SS0005H
SINGAPORE ANGLICAN COMMUNITY SERVICES (Unique Entity Number: S75SS0005H)
11.
Trade and Other Receivables (Cont’d)
2012
$
Movements in above allowance:
Balance at beginning of the year
Charge for trade receivables to statement of financial
activities
Bad debts written off
Balance at end of the year
2.
2011
$
137,558
66,817
67,891
(118,496)
86,953
102,702
(31,961)
137,558
As at 31 December 2012, included in other receivables is an amount receivable from the
Ministry of Health of $1,059,323 (2011: Nil) in relation to the Community Silver Trust Fund
(Note 15(i)).
12.
Other Assets
2012
$
2011
$
32,074
20,827
52,901
31,724
23,266
54,990
2012
$
2011
$
Not restricted in use
Cash pledged for bank facilities (a)
3,947,962
242,683
4,190,645
3,130,713
241,881
3,372,594
Interest earning balances
1,366,754
1,358,423
Deposits
Prepayments
13.
Cash and Cash Equivalents
The rate of interest for the cash on interest earning balances is between 0.31% and 1.18%
(2011: 0.1% and 0.7%) per annum.
(a)
13A
This is for amounts held by bankers to cover bank guarantees issued.
Cash and Cash Equivalents in the Statement of Cash Flows:
Amount as shown above
Cash pledged for bank facilities
Cash and cash equivalents for statement of cash flows
purposes at end of the year
13B
2012
$
2011
$
4,190,645
(242,683)
3,372,594
(241,881)
3,947,962
3,130,713
Non-cash transactions:
There were no non-cash transactions in 2012. In 2011, there was dividend income $6,169
from investment in quoted equity shares which were satisfied by issuance of new shares to
the Society.
24
41
Singapore Anglican Community Services
Unique Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
14.
Accumulated Funds
Balance at beginning of the year
Surplus/(Deficit) - General Fund
(Deficit)/Surplus - Simei Care Centre
(Deficit) - Hougang Care Centre
(Deficit) / Surplus – Family Care Centre
Surplus/(Deficit) – ESS
Surplus/(Deficit) – CRSS Bukit Batok
Surplus/(Deficit) – CRSS Pasir Ris
Surplus/(Deficit) – CRSS Yishun
Surplus – CITY
Surplus - Peace-Connect
Transfer from Chaplaincy Fund
Balance at end of the year
Ratio of Reserves to Annual Operating
Expenditure (times)*
2012
$
2011
$
1,767,920
879,190
(268,083)
(26,857)
(25,315)
23,043
25,996
45,154
15,880
52,555
32,515
–
2,521,998
2,138,205
(93,960)
151,470
(338,568)
(71,188)
(18,322)
(154,404)
(37,650)
(24,835)
101,051
46,121
70,000
1,767,920
0.21
0.16
* Annual Operating Expenditure represents total resources expended for unrestricted funds.
15.
Funds
(a) Building and Renovation Fund represents funds to finance purchase of property or
renovation of property.
(b) Chaplaincy Fund represents funds received from churches and donors designated to
finance the chaplaincy activities for the staff and clients.
(c) Building Fund – Simei Care Centre represents government grant from Ministry of Health
and funds raised for building of Simei Care Centre and acquisition of plant and equipment
at the Centre. For funds raised for the building of Simei Care Centre, it is amortised over
a period of thirty years to match the estimated useful lives of the property. For funds
raised for the acquisition of plant and equipment, it is amortised over a period of 5 years
to match the estimated useful lives of the plant and equipment.
(d) Donations/ Government Grants for Capital Expenditure represents funds from the
government and donations to finance the purchase of plant and equipment in Community
Rehabilitation and Support Service, City Community Centre, Employment Support
Services, Hougang Care Centre and Family Care Centre. The grant is amortised over a
period of three to five years.
(e) Community Silver Trust Fund is a government matching grant of one dollar for every
donation dollar raised by eligible centres to encourage more donations and provide
additional resources for service providers in the intermediate and long-term care sector.
The grant will enhance capabilities and provide value-added services to achieve higher
quality care.
(f) Medifund and Medifund Silver are endowment funds set up by the Government to help
needy clients who are unable to pay for their fees. Quarterly, the Medifund and Medifund
Silver Committee review and approve amount that is to be disbursed for individual clients.
Upon approval, the full sum will then be disbursed out from the restricted fund to the
General Fund for offsetting to the clients' receivables.
25
42
Singapore Anglican Community Services
Unique Entity Number: S75SS0005H
SINGAPORE ANGLICAN COMMUNITY SERVICES (Unique Entity Number: S75SS0005H)
15.
Funds (Cont’d)
(g) HSBC Fund represents donations given by Hong Kong and Shanghai Banking
Corporation towards supporting employment of occupational therapists and aides and
towards supported employment allowances for clients.
(h) Asset Capitalisation Reserve represents funds to finance the purchase of property, plant
and equipment for Family Care Centre. The reserve is amortised over a period of five
years.
(i) Designated Fund – Family Care Centre was donated mainly by Capital Land Hope
Foundation for the educational and physical needs of children in Family Care Centre.
(j) Designated Fund – Community Rehabilitation and Support Services (CRSS) was granted
by National Council of Social Service for Case Monitoring and Outcome Evaluation
project. The project aims to build a baseline model demonstrating predictors of
employment and educational outcomes for persons with a psychiatric disability based on
the current information framework of the CRSS programme.
(k) Other designated funds comprise of:
• a grant from the National Council of Social Service to undertake external consultancy
projects to evaluate and enhance the Society’s existing controls ; and
• Community Silver Trust Fund utilised for the physical improvement to living conditions
for clients. The fund is amortised over a period of 3- 5 years.
16.
Trade and Other Payables
Trade payables:
Outside parties and accrued liabilities
Related party (Note 3)
Sub-total
Other payables:
Related party (Note 3)
Other payables
Sub-total
Total trade and other payables
17.
2012
$
2011
$
234,187
45,409
279,596
460,642
21,962
482,604
19,920
1,112,542
1,132,462
1,412,058
93
882,188
882,281
1,364,885
Items in the Statement of Financial Activities
In addition to the charges and credits disclosed elsewhere in the notes to the financial
statements, the statement of financial activities includes the following charges:
2012
$
Audit fees to the independent auditors of the Society
Other fees to the other independent auditors
26
43
47,565
–
2011
$
49,000
2,318
Singapore Anglican Community Services
Unique Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
18.
18A.
Financial Instruments: Information on Financial Risks
Classification of Financial Assets and Liabilities
The following table summarises the carrying amount of financial assets and liabilities
recorded at the end of the reporting year by FRS 39 categories:
2011
2012
$
$
Financial assets:
Cash and cash equivalents
4,190,645
3,372,594
Available for-sale-financial assets
1,490,336
1,402,866
Loans and receivables
1,765,542
778,196
At end of the year
7,446,523
5,553,656
Financial liabilities:
Trade and other payables measured at amortised cost
At end of the year
1,412,058
1,412,058
1,364,885
1,364,885
Further quantitative disclosures are included throughout these financial statements.
18B.
Financial Risk Management
The main purpose for holding or issuing financial instruments is to raise and manage the
finances for the entity’s operating, investing and financing activities. There are exposures to
the financial risks on the financial instruments such as credit risk, liquidity risk and market risk
comprising interest rate, currency risk and price risk exposures. Management has certain
practices for the management of financial risks. However these are not documented in formal
written documents. The following guidelines are followed: All financial risk management
activities are carried out and monitored by senior management staff. All financial risk
management activities are carried out following good market practices.
There have been no changes to the exposures to risk; the objectives, policies and processes
for managing the risk and the methods used to measure the risk.
18C.
Fair Values of Financial Instruments
18C.1. Fair value of financial instruments stated at amortised cost in the statement of financial
position
The financial assets and financial liabilities at amortised cost are at a carrying amount that is
a reasonable approximation of fair value.
18C.2. Fair value measurements recognised in the statement of financial position Level 1.
The fair value measurements are classified using a fair value hierarchy that reflects the
significance of the inputs used in making the measurements. The levels are: Level 1: quoted
prices (unadjusted) in active markets for identical assets or liabilities; Level 2: inputs other
than quoted prices included within Level 1 that are observable for the asset or liability, either
directly (i.e. as prices) or indirectly (i.e. derived from prices); and Level 3 inputs for the asset
or liability that are not based on observable market data (unobservable inputs).
27
44
Singapore Anglican Community Services
Unique Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
18.
Financial Instruments: Information on Financial Risks (Cont’d)
18C.
Fair Values of Financial Instruments (Cont’d)
18C.2. Fair value measurements recognised in the statement of financial position Level 1.
(Cont’d)
The quantitative disclosures for the fair value measurements using a fair value hierarchy that
reflects the significance of the inputs used in making the measurements are disclosed below:
Level 1
$
At 31 December 2012:
Available-for-sale financial assets:
Quoted equity shares in corporations
Quoted bonds in corporations
Total
205,585
1,195,923
1,401,508
At 31 December 2011:
Available-for-sale financial assets:
Quoted equity shares in corporations
Quoted bonds in corporations
Total
18D.
165,440
1,040,393
1,205,833
Credit Risk on Financial Assets
Financial assets that are potentially subject to concentrations of credit risk and failures by
counterparties to discharge their obligations in full or in a timely manner consist principally of
cash balances with banks, cash equivalents and receivables, and other financial assets. The
maximum exposure to credit risk is the fair value of the financial instruments at the end of the
year. Credit risk on cash balances with banks and derivative financial instruments is limited
because the counter-parties are banks with acceptable credit ratings. For credit risk on
receivables an ongoing credit evaluation is performed of the counter-parties’ financial
condition and a loss from impairment is recognised in the statement of financial activities.
There is no significant concentration of credit risk, as the exposure is spread over a large
number of counter-parties and customers. The Society has policies in place to ensure that
credit risk is mitigated.
As is disclosed in Note 13 cash and cash equivalents balances represent short term deposits.
As part of the process of setting customer credit limits, different credit terms are used. The
average credit period generally granted to trade receivable customers is about 30 days (2011:
30 days). But some clients take a longer period to settle the amounts.
(a) Ageing analysis of the age of trade receivable amounts that are past due as at the end of
reporting year but not impaired:
2012
2011
$
$
Trade receivables:
104,589
151,459
Less that 60 days
33,073
26,639
61 to 90 days
81,384
130,265
Over 90 days
219,046
308,363
Total
28
45
Singapore Anglican Community Services
Unique Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
18.
Financial Instruments: Information on Financial Risks (Cont’d)
18D.
Credit Risk on Financial Assets (Cont’d)
(b) Ageing analysis as at the end of reporting year of trade receivable amounts that are
impaired:
2012
2011
$
$
Trade receivables:
3,484
6,380
91 to 180 days
83,469
131,178
Over 180 days
86,953
137,558
Total
The allowance which is disclosed in the Note 11 on trade receivables is based on individual
accounts totalling $86,953 (2011: $137,558) that are determined to be impaired at the end of
reporting year. These are not secured.
18E.
Liquidity risk
The liquidity risk refers to the difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. It is expected that all
the liabilities will be paid at their contractual maturity. The average credit period taken to settle
trade payables is about 30 days (2011: 30 days). The other payables are with short-term
durations. The classification of the financial assets is shown in the statement of financial
position as they may be available to meet liquidity needs and no further analysis is deemed
necessary.
The Society has sufficient cash balances to support cash commitments from their existing
liabilities. Accordingly, the Society utilised minimum banking facilities.
18F.
Interest Rate Risk
The interest rate risk exposure is mainly from changes in fixed rate and floating interest rates.
The following table analyses the breakdown of the significant financial instruments by type of
interest rate:
2012
2011
$
$
Financial assets:
Fixed rates
2,562,677
2,398,816
Sensitivity analysis: The effect on pre-tax profit is not significant.
18G.
Foreign Currency Risk
The Society has insignificant exposure to foreign currency risk.
29
46
Singapore Anglican Community Services
Unique
Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
18.
Financial Instruments: Information on Financial Risks (Cont’d)
18H.
Equity Price Risk
The Society has investments in quoted equity shares and quoted bonds. As at the end of the
reporting year, some equity shares and bonds were held in companies listed on stock
exchanges including Singapore Exchange Securities Trading Ltd.. As a result, such
investments are exposed to changes in fair value risk. The fair values of those assets as at
the end of the reporting year are disclosed in Note 10.
2012
2011
$
$
Sensitivity Analysis:
A hypothetical 10% increase in the fair value of those quoted
equity shares would have an effect on surplus of
20,558
16,544
A hypothetical 10% increase in the fair value of those quoted
bonds would have an effect on surplus of
119,592
104,039
For similar price decreases in the fair value of the above financial assets, there would be
comparable impacts in the opposite direction on the reserves.
This figure does not reflect the currency risk, which has been considered in the foreign
currency risks analysis section only. The hypothetical changes in basis points are not based
on observable market data (unobservable inputs).
19.
Goods and Services Tax
In the previous reporting year, the Society had sought clarification from the Comptroller of
Goods and Services Tax (“GST”) whether certain incidental activities of the Society would fall
under the definition of business activities and hence constituted taxable supplies for purposes
of GST registration. As the outcome of the matter was not certain then, the 2011 financial
statements did not reflect any adjustments relating to the assessment.
On 14 June 2012, the Comptroller of GST assessed the Society as a GST registrant, and
deemed that the Society’s GST registration was to be backdated to 1 March 2008. As a result
of this assessment, the Society recognised the backdated GST payable for the period from 1
March 2008 to 31 March 2012 amounting to $223,969. The backdated GST expense has
been accounted in the Statement of Financial Activities for the current reporting year.
20.
Columnar Presentation of Statement of Financial Position
Other than property and other financial assets, a large majority of the assets and liabilities are
attributable to the accumulated funds. Accordingly the Society did not adopt a columnar
presentation of its assets, liabilities and funds in the Statement of Financial Position as it was
not meaningful.
30
47
Singapore Anglican Community Services
Unique Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
21.
Operating Lease Payment Commitments
At the end of the reporting year the total of future minimum lease payment commitments
under non-cancellable operating leases are as follows:
2012
2011
$
$
Not later than one year
Later than one year and not later than five years
1,449,582
548,004
1,997,586
1,536,502
1,248,052
2,784,554
Rental expense for the year
1,700,595
1,697,451
Operating lease payments are for rentals payable for certain centres and plant and
equipment. The lease rental terms are negotiated for an average term of three years.
22.
Changes and Adoption of Financial Reporting Standards
For the reporting year ended 31 December 2012 the following new or revised Singapore
Financial Reporting Standards were adopted. The new or revised standards did not require
any modification of the measurement methods or the presentation in the financial statements.
FRS No.
Title
FRS 1
Amendments to FRS 1 – Presentation of Items of Other Comprehensive
Income
Deferred Tax (Amendments to ) – Recovery of Underlying Assets (*)
Financial Instruments: Disclosures (Amendments to) - Transfers of Financial
Assets (*)
FRS 12
FRS 107
(*) Not relevant to the entity.
31
48
Singapore Anglican Community Services
SINGAPORE ANGLICAN COMMUNITY SERVICES (Unique Entity Number: S75SS0005H)
Unique Entity Number: S75SS0005H
23.
Future Changes in Financial Reporting Standards
The following new or revised Singapore Financial Reporting Standards that have been issued
will be effective in future. The transfer to the new or revised standards from the effective
dates is not expected to result in material adjustments to the financial position, results of
operations, or cash flows for the following year
Effective date for
periods beginning
FRS No.
Title
on or after
FRS 1
FRS 1
FRS 16
FRS 19
FRS 27
FRS 27
FRS 28
FRS 32
FRS 107
FRS 110
FRS 111
FRS 112
FRS 110
FRS 113
INT FRS 120
Amendments to FRS 1 – Presentation of Items of Other
Comprehensive Income
Amendment to FRS 1 Presentation of Financial
Statements (Annual Improvements)
Amendment to IAS 16 Property, Plant and Equipment
(Annual Improvements)
Employee Benefits (Revised)
Consolidated and Separate Financial Statements
(Amendments to) (*)
Separate Financial Statements (Revised) (*)
Investments in Associates and Joint Ventures (Revised)
(*)
Amendment to FRS 32 Financial instruments:
Presentation (Annual Improvements)
Amendments to FRS 32 and 107 titled Offsetting
Financial Assets and Financial Liabilities (*)
Consolidated Financial Statements (*)
Joint Arrangements (*)
Disclosure of Interests in Other Entities (*)
Amendments to FRS 110, FRS 111 and FRS 112 (*)
Fair Value Measurements
Stripping Costs in the Production Phase of a Surface
Mine (*)
(*) Not relevant to the entity.
32
49
1 Jul 2012
1 Jan 2013
1 Jan 2013
1 Jan 2013
1 Jul 2012
1 Jan 2014
1 Jan 2014
1 Jan 2013
1 Jan 2013
1 Jan 2014
1 Jan 2014
1 Jan 2014
1 Jan 2014
1 Jan 2013
1 Jan 2013
Singapore Anglican Community Services
Unique Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
Statement of Financial Activities – Supplementary Schedules
For the Reporting Year Ended 31 December 2012
Statement of Financial Activities – General Fund
2011
$
2012
$
INCOMING RESOURCES:
Voluntary income
- Donations
Enterprise project revenue
Income from fund raising activities
- Fund raising events
Investment income
- Interest income
Membership fees
Other income
RESOURCES EXPENDED:
Client’s activities’ costs
- Client’s welfare fund
- Training allowance for clients
- Volunteer’s programme
Depreciation
Enterprise project expenses
Costs of fund generating activities
- Fund raising expenses
Operating lease costs
- Rental of equipment
- Rental of premises
Building services, management and maintenance costs
- Maintenance
- Minor equipment
- Utilities
Employee benefits expenses
- Staff recruitment expenses
- Staff salaries and related costs
- Staff training
- Staff welfare
Administrative expenses
- Auditors’ remuneration
- Bank charges
- Events expenses
- Insurance
- Printing, stationery and postages
- Professional fees
- Publication
- Refreshments
- Telecommunication expenses
Other operating costs
- Transport and travel
- Miscellaneous
1,877,870
134,817
497,859
123,548
10,903
28,465
271
120
2,607
2,026,588
539
1,120
–
651,531
–
1,600
54,509
600
9,838
22,014
–
6,178
68,161
1,583
16,816
35,865
2,241
20,462
3,225
13,548
2,262
3,647
197
33,600
609,222
1,446
30,052
–
366
515,998
628
15,153
7,100
423
9,730
6,720
9,954
2,062
31,836
1,452
2,490
3,570
234
1,101
6,641
8,455
9,633
18,907
1,899
2,897
7,268
14,284
923,429
3,457
7,596
745,491
(Deficit) / Surplus for the year
1,103,159
(93,960)
Less: Past 4 years’ GST absorbed
(Deficit) / Surplus for the year
(223,969)
879,190
(93,960)
Not part of audited financial statements
50
–
42,000
–
Singapore Anglican Community Services
Unique
Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
Statement of Financial Activities – Supplementary Schedules
For the Reporting Year Ended 31 December 2012
Statement of Financial Activities – Simei Care Centre
INCOMING RESOURCES:
Voluntary income
- Government subvention
- Donations
Amortisation of government grant
Income from client’s activities
- Fund raising events
Income from client’s activities
- Aftercare support programme
- Clients’ revenue
Enterprise project revenue
Investment income
- Dividend income
- Interest income
Other income
- Sundry income
RESOURCES EXPENDED:
Client’s activities’ costs
- Clients’ social program
- Allowance for clients’ fee waiver
- Clients’ fee waiver
- Clients’ welfare fund
- Meals
- Training allowance for clients
- Volunteers’ program
Depreciation
Enterprise project expenses
Costs of fund generating activities
- Fund raising expenses
Operating lease costs
- Land rent
- Rental of equipment
- Rental of premises
Building services, management and maintenance costs
- Landscaping expenditure
- Maintenance
- Health and Safety
- Minor equipment
- Utilities
Employee benefits expenses
- Staff recruitment expenses
- Staff salaries and related costs
- Staff training
- Staff welfare
Not part of audited financial statements
51
1.
2012
$
2011
$
1,895,920
124,574
310,987
1,862,881
163,866
314,363
2,598
–
–
493,509
457,211
367,316
498,769
467,155
94
6,550
6,169
159
2,754
3,294,197
6,109
3,686,787
20,835
46,560
96,322
5,872
7,857
224,191
175,540
8,864
367,317
49,131
168,446
13,135
203,142
142,851
3,870
361,819
44,605
–
–
588,864
8,023
41,800
598,054
7,683
45,600
130
86,367
972
12,965
201,471
905
97,866
5,432
6,429
189,280
55
1,591,926
(42,863)
5,987
1,594
1,436,988
50,166
16,341
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
Singapore Anglican Community Services
Unique Entity Number: S75SS0005H
SINGAPORE ANGLICAN COMMUNITY SERVICES (Unique Entity Number: S75SS0005H)
Statement of Financial Activities – Supplementary Schedules
For the Reporting Year Ended 31 December 2012
Statement of Financial Activities – Simei Care Centre (Cont’d)
2012
$
RESOURCES EXPENDED (CONT’D):
Administrative expenses
- Auditors’ remuneration
- Accounting fee
- Bank charges
- Event expenses
- Insurance
- Periodicals and newspapers
- Printing, stationery and postage
- Professional services
- Publication
- Refreshments
- Telecommunication expenses
Other operating costs
- Miscellaneous
- Transport and travel
- Upkeep of motor vehicles
(Deficit)/Surplus for the year
Not part of audited financial statements
52
2011
$
8,718
420
986
4,985
14,390
1,272
15,502
3,898
7,008
1,930
11,278
12,610
–
145
5,644
11,421
977
15,565
140
5,868
1,094
15,154
21,963
4,670
10,860
3,562,280
12,365
3,112
13,230
3,535,317
(268,083)
151,470
Singapore Anglican Community Services
Unique Entity Number: S75SS0005H
SINGAPORE ANGLICAN COMMUNITY SERVICES (Unique Entity Number: S75SS0005H)
Statement of Financial Position – Supplementary Schedules
For the Reporting Year Ended 31 December 2012
Statement of Financial Activities – Hougang Care Centre
INCOMING RESOURCES:
Voluntary income
- Government subvention
- Donations
Amortisation of government grant
Income from client’s activities
- Clients’ revenue
Enterprise project revenue
Other income
- Sundry income
RESOURCES EXPENDED:
Client’s activities’ costs
- Clients’ social program
- Allowance for clients’ fee waiver
- Clients’ fee waiver
- Clients’ welfare fund
- Meals
- Training allowance for clients
- Volunteers’ program
Depreciation
Losses on disposal of plant and equipment
Enterprise project expenses
Operating lease costs
- Rental of equipment
- Rental of premises
Building services, management and maintenance costs
- Maintenance
- Minor equipment
- Health and Safety
- Utilities
Employee benefits expenses
- Staff recruitment expenses
- Staff salaries and related costs
- Staff training
- Staff welfare
Administrative expenses
- Auditors’ remuneration
- Bank charges
- Event expenses
- Insurance
- Periodicals and newspapers
- Printing, stationery and postages
- Refreshment
- Publications
- Telecommunication expenses
Other operating costs
- Miscellaneous
- Transportation
- Upkeep of motor vehicles
Deficit for the year
2012
$
2,061,446
47,297
12,136
1,850,927
61,608
4,877
502,196
7,193
455,009
9,013
9,104
2,639,372
6,930
2,388,364
319
60,591
217
116,904
9,878
1,550
28,211
34
3,542
2,562
6,380
153,842
4,686
134,612
19,098
100
35,700
5,416
3,184
4,425
735,257
4,954
738,300
20,995
(10,587)
(1,004)
257,818
19,328
15,641
6,404
262,510
374
1,298,878
48,017
7,720
537
1,223,131
2,018
8,834
9,134
346
14,166
12,369
804
6,187
153
1,501
12,054
11,900
492
–
9,986
803
8,004
60
514
12,190
17,124
4,545
4,707
2,666,229
25,028
3,039
7,679
2,726,932
(26,857)
Not part of audited financial statements
53
2011
$
(338,568)
Singapore Anglican Community Services
Unique Entity Number: S75SS0005H
SINGAPORE ANGLICAN COMMUNITY SERVICES (Unique Entity Number: S75SS0005H)
Statement of Financial Position – Supplementary Schedules
For the Reporting Year Ended 31 December 2012
Statement of Financial Activities – Family Care Centre
INCOMING RESOURCES:
Voluntary income
- Government subvention
- TOL subsidy
- Donations
Amortisation for capital expenditure
Income from fund raising activities
- Fund raising events
Income from client’s activities
- Clients’ revenue
Investment income
- Interest income
Other income
- Sundry income
2012
$
2011
$
456,894
207,270
49,356
619,337
453,898
206,230
29,904
608,664
–
49,524
56,884
41
79
1,382,422
2,100
1,357,759
3,286
40,447
635
917
18,804
49
613,668
3,092
43,866
2,456
1,114
10,837
95
609,773
–
RESOURCES EXPENDED:
Client’s activities’ costs
- Clients’ social program
- Clients’ fee waiver
- Clients’ welfare fund
- Meals
- Training allowance for clients
- Volunteers’ program
Depreciation
Loss on disposal of plant and equipment
Costs of fund generating activities
- Fund raising expenses
Operating lease costs
- Rental of equipment
- TOL
Building services, management and maintenance costs
- Landscaping expenses
- Maintenance
- Minor equipment
- Utilities
Employee benefits expenses
- Recruitment expenses
- Staff salaries and related costs
- Staff training
- Staff welfare
Administrative expenses
- Auditors’ remuneration
- Bank charges
- Insurance
- Event expenses
- Periodicals and newspaper
- Printing, stationery and postages
- Professional service
- Publications
- Refreshments
- Telecommunication expenses
Other operating costs
- Miscellaneous
- Transport and travel
- Upkeep of motor vehicles
Deficit for the year
Not part of audited financial statements
54
–
–
–
–
–
2,757
207,011
2,905
206,230
52
11,184
526
58,544
103
7,232
645
48,614
90
422,940
1,248
664
450,560
7,214
2,701
2,550
2,093
675
23
721
1,829
2,403
–
29
5,479
3,830
616
5,379
510
971
2,517
–
–
5,024
3,848
661
4,604
1,407,737
(25,315)
6,776
751
5,136
1,428,947
(71,188)
–
Singapore Anglican Community Services
Unique Entity Number: S75SS0005H
SINGAPORE ANGLICAN COMMUNITY SERVICES (Unique Entity Number: S75SS0005H)
Statement of Financial Position – Supplementary Schedules
For the Reporting Year Ended 31 December 2012
Statement of Financial Activities – Employment Support Services
2012
$
INCOMING RESOURCES:
Voluntary income
- Government subvention
- Donation
Amortisation of government grant
Investment income
- Interest income
Other income
- Sundry income
RESOURCES EXPENDED:
Client’s activities’ costs
- Client social program
- Client welfare fund
- Meals
- Training allowance for clients
- Volunteers’ program
Depreciation
Losses on disposal of plant and equipment
Operating lease costs
- Rental of premises
Building services, management and maintenance costs
- Minor equipments
- Repair and maintenance
- Utilities
Employee benefits expenses
- Staff salaries and related costs
- Staff recruitment
- Staff training
- Staff welfare
Administrative expenses
- Auditors’ remuneration
- Bank charges
- Insurance
- Printing, stationery and postages
- Publications
- Refreshments
- Telecommunication
Other operating costs
- Miscellaneous
- Transportation
- Travelling
Surplus/(Deficit) for the year
Not part of audited financial statements
55
2011
$
112,401
210,832
1,253
65,821
206,675
1,268
42
94
–
324,528
900
274,758
2,642
792
16
–
–
2,239
–
468
803
–
25
724
2,468
1,701
5,760
5,040
4,104
321
1,920
207
–
1,680
261,490
–
1,474
620
253,249
–
2,119
302
2,625
159
204
3,847
464
70
2,533
4,625
29
1,287
2,284
–
29
2,878
219
9,986
–
301,485
567
10,300
2,295
293,080
23,043
(18,322)
Singapore Anglican Community Services
Unique
Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
Statement of Financial Position – Supplementary Schedules
For the Reporting Year Ended 31 December 2012
Statement of Financial Activities – Community Rehabilitation and Support Services –
Bukit Batok
2012
2011
$
$
INCOMING RESOURCES:
Voluntary income
- Government subvention
463,100
355,034
- Donations
4,608
4,886
Amortisation for government grant
37,500
40,807
Income from client’s activities
- Clients’ revenue
96,229
135,068
Enterprise project income
–
–
Investment income
- Interest income
118
80
Other income
- Sundry income
–
–
601,555
535,875
RESOURCES EXPENDED:
Client’s activities’ costs
- Clients’ fee waiver
65,550
80,355
- Clients’ social program
3,062
3,393
- Clients’ welfare
–
–
- Meals
–
–
- Training allowance for clients
7,133
6,613
Depreciation
105,299
113,039
Loss/(Gain) on disposal
270
(20)
Costs of fund generating activities
- Event expenses
2
–
Operating lease costs
- Rental of equipment
4,402
4,266
- Rental of premises
6,998
4,902
Building services, management and maintenance costs
- Maintenance
4,464
3,976
- Minor equipments
413
39
- Health and Safety
1,864
1,612
- Utilities
13,601
12,800
Employee benefits expenses
- Staff recruitment
56
176
- Staff salaries and related costs
326,017
418,192
- Staff training
1,350
1,238
- Staff welfare
453
2,532
Administrative expenses
- Auditors’ remuneration
4,071
4,670
- Bank charges
148
54
- Insurance
857
4,525
- Periodicals and newspapers
230
407
- Printing, stationery and postages
1,637
1,630
- Professional service
2,132
–
- Publications
86
–
- Refreshment
366
184
- Telecommunication expenses
7,320
7,528
Other operating costs
- Miscellaneous
360
693
- Transport and travel
12,887
11,358
- Upkeep of motor vehicle
4,533
6,115
575,559
690,279
(Deficit) / Surplus for the year
25,996
(154,404)
Not part of audited financial statements
56
Singapore Anglican Community Services
Unique Entity Number: S75SS0005H
SINGAPORE ANGLICAN COMMUNITY SERVICES (Unique Entity Number: S75SS0005H)
Statement of Financial Activities – Supplementary Schedules
For the Reporting Year Ended 31 December 2012
Statement of Financial Activities – Community Rehabilitation and Support Services –
Pasir Ris
INCOMING RESOURCES:
Voluntary income
- Government subvention
- Donations
Amortisation for government grant
Income from client’s activities
- Clients’ revenue
Investment income
- Interest income
Other income
- Sundry income
RESOURCES EXPENDED:
Client’s activities’ costs
- Clients’ fee waiver
- Clients’ social program
- Clients’ welfare
- Rehabilitation allowance
Depreciation
Operating lease costs
- Rental of office equipment
- Rental of premises
Building services, management and maintenance
costs
- Maintenance
- Minor equipment
- Health and safety
- Utilities
Employee benefits expenses
- Staff recruitment
- Staff salaries and related costs
- Staff training
- Staff welfare
Administrative expenses
- Auditors’ remuneration
- Bank charges
- Event expenses
- Insurance
- Periodicals and newspaper
- Printing, stationery and postages
- Professional services
- Publications
- Refreshment
- Telecommunication expenses
Other operating costs
- Transport and travel
- Miscellaneous
Surplus/(Deficit) for the year
Not part of audited financial statements
57
2012
$
2011
$
249,935
3,378
111,131
115,334
1,240
33,779
16,344
8,200
14
2
–
380,802
720
159,275
15,930
2,429
–
2,498
114,868
7,210
200
372
211
38,287
578
19,973
–
16,465
3,009
509
560
7,751
1,096
638
–
5,689
–
153,121
358
207
33
102,944
244
1,127
2,083
24
–
536
222
(46)
2,132
89
128
3,094
2,375
105
11,145
288
–
1,321
–
–
354
2,188
5,928
(333)
335,648
4,633
–
196,925
45,154
(37,650)
Singapore Anglican Community Services
Unique Entity Number: S75SS0005H
SINGAPORE ANGLICAN COMMUNITY SERVICES (Unique Entity Number: S75SS0005H)
Statement of Financial Activities – Supplementary Schedules
For the Reporting Year Ended 31 December 2012
Statement of Financial Activities – Community Rehabilitation and Support Services – Yishun
INCOMING RESOURCES:
Voluntary income
- Government subvention
- Donations
Amortisation for government grant
Income from client’s activities
- Clients’ revenue
Investment income
- Interest income
RESOURCES EXPENDED:
Client’s activities’ costs
- Clients’ fee waiver
- Clients’ social program
- Meals
- Rehabilitation allowance
Depreciation
Operating lease costs
- Rental of office equipment
- Rental of premises
Building services, management and maintenance
costs
- Maintenance
- Minor equipments
- Health and safety
- Utilities
Employee benefits expenses
- Staff recruitment
- Staff salaries and related costs
- Staff training
- Staff welfare
Administrative expenses
- Administration overhead
- Auditors’ remuneration
- Bank charges
- Event expenses
- Insurance
- Printing, stationery and postages
- Professional services
- Publications
- Refreshment
- Telecommunication expenses
Other operating costs
- Miscellaneous
- Transport and travel
- Upkeep of motor vehicles
Surplus/(Deficit) for the year
Not part of audited financial statements
58
2012
$
2011
$
355,324
3,192
115,209
117,697
1,001
33,710
24,297
12,370
13
498,035
2
164,780
19,510
3,027
–
4,195
120,652
7,930
370
75
143
39,194
1,779
7,525
446
4,404
2,064
745
560
9,327
5,272
1,065
–
5,189
56
279,112
490
357
86
108,134
206
1,453
–
2,086
24
9,200
532
1,714
2,132
89
318
4,604
88
1,415
106
–
331
2,090
–
–
251
3,244
(15)
8,571
3,501
482,155
390
6,039
1,694
189,615
15,880
(24,835)
Singapore Anglican Community Services
SINGAPORE ANGLICAN COMMUNITY SERVICES (Unique Entity Number: S75SS0005H)
Unique Entity Number: S75SS0005H
Statement of Financial Activities – Supplementary Schedules
For the Reporting Year Ended 31 December 2012
Statement of Financial Activities – City Community Services
INCOMING RESOURCES:
Voluntary income
- Donation
Amortisation of government grant
Income from client’s activities
- Clients’ fee
Income from fund raising activities
Investment income
- Interest income
Other income
- Sundry income
RESOURCES EXPENDED:
Client’s activities’ costs
- Client social program
- Client’s welfare fund
- Volunteer’s program
Depreciation
Losses on disposal of plant and equipment
Operating lease costs
- Rental of equipment
- Rental of premises
Building services, management and maintenance
costs
- Minor equipment
- Repair and maintenance
- Utilities
Employee benefits expenses
- Staff salaries and related costs
- Staff training
- Staff welfare
Administrative expenses
- Auditors’ remuneration
- Bank charges
- Bad debt
- Event expenses
- Insurance
- Printing, stationery and postages
- Professional fees
- Publications
- Refreshments
- Telecommunication
Other operating costs
- Miscellaneous
- Transportation
- Upkeep of motor vehicles
Surplus for the year
Not part of audited financial statements
59
2012
$
2011
$
664,705
31,629
625,372
27,821
603,205
67,016
435,718
–
123
182
22,192
1,388,870
19,762
1,108,855
151,477
750
70
59,727
506
101,229
3,546
–
60,862
3,800
2,677
27,878
2,454
26,675
7,219
2,417
14,275
503
2,706
12,344
949,753
11,862
10,827
720,858
2,607
9,190
4,730
374
3,700
4,000
8,720
2,897
–
–
50
5,088
4,070
333
–
–
6,030
2,482
10,000
3,625
137
4,405
49,054
11,142
7,122
1,336,315
14,027
11,133
4,788
1,007,804
52,555
101,051
Singapore Anglican Community Services
Unique
Entity
Number:COMMUNITY
S75SS0005H
SINGAPORE
ANGLICAN
SERVICES (Unique Entity Number: S75SS0005H)
Statement of Financial Activities – Supplementary Schedules
For the Reporting Year Ended 31 December 2012
Statement of Financial Activities – Peace-Connect
INCOMING RESOURCES:
Voluntary income
- Government subvention
- Donations
Investment income
- Interest income
Other income
- Sundry income
RESOURCES EXPENDED:
Client’s activities’ costs
- Client’s social program
- Volunteers’ program
Depreciation
Operating lease costs
- Rental of premises
Building services, management and maintenance
costs
- Minor equipment
- Repair and maintenance
- Utilities
Employee benefits expenses
- Staff salaries and related costs
- Staff welfare
Administrative expenses
- Accounting fees
- Auditors’ remuneration
- Bank charges
- Event expenses
- Insurance
- Refreshment
- Periodicals and newspaper
- Printing and stationery and postages
- Telecommunication expenses
Other operating costs
- Miscellaneous
- Transport and travel
Surplus for the year
Not part of audited financial statements
60
2012
$
2011
$
149,638
154,643
147,876
151,492
893
1,299
3,970
309,144
6,003
306,670
12,706
1,922
4,518
13,115
3,282
4,666
12,301
12,301
2,315
3,437
12,967
714
4,257
12,159
200,021
90
156,749
398
7,500
4,468
110
(2,175)
1,122
6,734
1,170
4,610
1,599
7,300
4,058
110
24,973
900
3,896
1,158
3,257
1,186
969
245
276,629
5,736
334
260,549
32,515
46,121
memberships
Ordinary Members
Mrs Aw, Patricia
Mr Chim, Paul
Ms
Moh Suan
Mr Tan, Peter
Mr Ting, Steven
Mrs Yuen Chiew Yew Mee
Life Members
Mr
A M Benjamin
Mr Ang, Dennis
Mr Arthur D S Alvis
Adjunct Prof Boo Geok Seng, Lawrence
Mr
Chan, James
Mr Chay Ngeet Shin
Dr
Chee Kuan Tsee
Mr Chen, Burton
Mr
Cheng Hoe Huat, Daniel
Mr
Cheok Cheng Kiat
Dr
Chern, Arthur Su Chung
Mrs
Chew-Ng Hwee King, Queenie
Mr Chia Teck Sian
Mrs Chia, Molly
Mrs
Chng, Margaret
Mr
Chong Shiun Shing
Mr Chong Siak Ngin
Mr
Choo, Raymond
Mr
Chua Lip Wei
Mr
Chua Nguan Seng
Mr
Chua, Keith
Dr
Chung Yaw Fui, Alexander
Mr Edwin Oliver Thompson
Mrs Fam, Dulcie
Mr Foo Soon Onn
Mrs Foo, Alice
Dr Gan Cheong Eng
Dr
Gan Kim Loon
Mrs
Goh Nancy
Mr Heng Kok Chiang
Mr Ho Boon Sing
Mr
Ho Khai Seng
Mrs
How Lay Hoon
Mrs
How, Jenny
Dr
How, Jimmy
Mr
Howe, Allan
Mr Hui Beng Hong
Dr
Khoo Kian Seng
Mrs
Khoo Soo Luan
Mr
Koh Hock Ghee
Mr Koh Hock Seng, Daniel
Mr
Kwan Chun Wing
Mr
Kwek Ban Hock
Mr Kwek, Albert
Mrs
Lai, Dorothy
Mr
Lau Wan Keong
Dr
Lee Ee Lian
Mr Lee Mui Fong
Mr
Lee, Gary
Mr
Lee, Georgie
Dr
Lee, Lennie
Dr Leong Soon Kai
Mr
Leong Yew Kee, Charles
Mrs
Leong Yim Fong
Mr
Leong, Benson
Mr Liew Yoke Pheng, Joseph
Mr*
Lim Keng Boon (mail
returned)
Ms
Lim Soo Chong
Mrs
Lim, Irene
Mr Lim, Vincent
Mrs
Ling Suay Hwa
Mr
Loh Wah Kay
Dr
Loh Yik Hin
Dr
Looi Kok Poh
Mdm
Looi Thung Ho
Mr
Lor Yoi Meng, James
Mr
Loy Chun Teng, Branden
Mrs Mary Jacob Matthew
Ms
Mary John
Mr Ng Thiam Kwee
Mr
Ng Yoke Meng
Mr
Oh Kok Liang
Mr Pang Chui Leng, David
Mrs Pang-Tan Say Ngee
Mrs
Ponnama Anne Benjamin
Ms
Rani, Amy
Mr
Richard Rokmat Magnus
Mr
Saw, David
Ms Siew Kwee Choo
Mr Sim Guan Seng
Mr
Soh Eng Hock, David
Mr
Soh Teow Hock
Miss
Soo Soo Cheng
Mr
Su Kow Hwa Jonah
Mr
Suan, John
Mr Tan Hee Chai
Dr Tan Kuan Hoo
Mr
Tan Siang Hin, Alden
Mrs
Tan, Joanne
Mr
Tan, Lawrence
Mrs
Tan, Lucy
Mr
Tan, Sebastan
Mrs
Tay, Eunice
Rev
Tay, George
Miss
Teoh, Lucilla
Mr
Teong Swee Chin
Mr
Thia Tian Seng, Richard
Dr
Thio, Sally
Mr
Tng Hian Huat, Victor
Miss
Toh, Anna
Mr
Toh, Joseph
Mrs
Wee, Ann Elizabeth
Mrs Wee, Mary
Ms Wong Kok Yee
Mr
Wong Kron Joo
Mr
Wong Siu Hong, Alfred
Ms Wong Yoke Mei
61
Mrs
Wong, Betty
Mrs Yang, Jane
MrYap Min Choy, Robert
MrYeap, Andre
MrYee Kok Hoong
Dr Yeoh Peng Cheng
DrYik, Luke
MrYou Poh Seng
Honorary Members
Rev
Andrew Raman Suppaiyah
Rev
Ang Soo Sung
Rev
Chan Chee Keng
Rev
Chan Kheng Lee, Michael
Rev
Chang, Lubin
Rev
Chee, William
Rev
Chen, Peter
Rev
Cheong, Bertram
The Rt Rev Dr Chew, John
Rev
Chiam Soon Siang, Eric
Rev
Chng Ngan Sing, Gary
Rev Dr
Chong Keng Hoi, Timothy
Rev
Chong Seng Chee, Steven
Rev
Choo, Darren
Rev
Chow, Timothy Ewing
Rev
Chua Siang Guan
Rev Canon Dr Chung Khiam Boon, Titus
Rev Dr
Ee Huat Peng, Ivan
Rev
Foo Chee Meng
Rev
Goh, Joseph
Rev
Hoon, Vincent
Rev
Huang Ao-You
Rev Huang Hui Jen
Rev
Hwa Chih
RevIsrael Selvam
Rev
John Albert D. Selwyn
Rev
Joshua Sudharman
Rev
Khoo Swee Sing, Timothy
Rev King Chiew Kwang
Rev Koh Hock Soon
Dean
Kuan Kim Seng
Rev
Lawrence Visuvasam
Rev
Lee Kong Kheng
Rev
Lee, David
Rev
Leong, Barry
Rev
Lew, Lewis
Rev
Lim Kek Wah
Dr
Lim Siew Chien, Lena
Rev
Lim Thiam Yew, Stephen
Rev
Lim, Freddy
Rev Lim, Michael
Rev
Lin, John
Ven Low Jee King
Rev
Lum, Titus
Rev
Madavan Nambiar
Rev
Mok Wai Mung
Rev Ng Hwee Leong
Rev
Ng Koon Sheng
Rev Canon Ong Chooi Seng
Rev Dr
Pan Chou Wee
Rev
Peter de Salis
Rev Peter Manimuthu
Rev Canon Philip Sinden
Canon
Poon, Michael
Rt Revd
Rennis Ponniah
Rev
Salmon Periyanayakam
Rev
Samuel Kunjumone
Canon Seah, Steven
Rev
Soh, Philip
Rev
Soo, Titus
Canon
Soon Soo Kee
Rev
Steven Asirvatham
Rev
Tan Chang Choon, Winston
Rev
Tan Choon Kwan, James
Rev
Tan Tock Chee, Paul
Canon
Tan, Christopher
Rev
Tan, Edwin
Rev
Tang Loong, John
Rev
Tang Wai Lung
Rev Canon Dr Tay Seng Kong, Louis
Rev
Tay, George
Rev
Teh, Michael
Rev
Teo, Daniel
Rev
Teo, David
Rev Teo, Victor
Rev
Tham, William
Rev
Thong Tang Hiong
Rev Canon Tong, Daniel
Rev
Wee, Daniel
Rev
Wong Kum Lum, David
Rev
Wong Ngiam Koy
Ven Canon Wong Tak Meng
Canon
Wong, Terry
BpYong Ching Fah, Eric
RevYou Kok Kiong, Joseph
62
Memberships
Acknowledgement
Agnes Kalbag
Alice
Andrew Murray Clarke
Ang Beng Hoon Janet
Ang Chin Peng
Ang Ee Hua
Ang Jeh Choo
Ang Lawrence
Ang Wah Lim
Ang Wen Pin Simon
Ang Yee Lim Lawrence
Ang Yew Tiong
Ann A Nargeswari
Arasi Santhana
Arion
Au Bok Soon
Au Chin Yew Clarry
Audrey Therese Perera
Bay Sik Kiang
Ben Lai
Bernard Gunawan
Boh Tze Yin Charlene
Bok Nee Mooi
Bonifant Nigel Sam
Boo Geok Seng Lawrence
Book Nee Mooi
C Chandra Mohan
Chai
Chai Margaret
Chan Peck Yoke
Chan Sek Wai
Chan Tsok Fah
Chan Wen Yan
Chan Wing Hong
Chang Sai-Inn
Chang Yarny
Chay Tiong Peck
Cheam Hing Gee
Chee Fong Yee
Chee Jessie
Chee Keng Soon
Chee Kuan Tsee
Chee Meng Teck
Chee Teong Tee Doris
Chee Tiang Chwee Alfred
Chen Vui Wen Vivien
Cheng Yew Kwang
Cheok Yiu Suan Dora
Cheong Mun Sang
Cheong Puk Fai John
Cheryl Lim-Tan
Chew Sai Mei
Chew Eh Pin Kenneth
Chew Hui Lin Angelina
Chew Leslie
Chew Mui Chin
Chew Seok Yam
Chew Sor Chin
Chia
Chia En Lin
Chia Lay Beng
Chia Poo Neo
Chiam Heng Tong
Chiam Suet Lin
Chian Siet Heng
Chin Andrew
Chin Cheing Onn Andrew
Chin Oi Mee Amy
Ching Tuan Cheng @Megan Ching
Chng Christine
Cho Sylvia
Choi Shing Kwok Larry
Chong
Chong Fook Kiong Alvin
Chong Heng Onn, Richard
Chong Mei Lei
Chong Yap Seng
Choo Boon Han Alan
Choo Choon Sheng Raymond
Choo Kah Wah
Choo Wee Leong Winston
Choo Yak Leng Nancy
Chow Wing Yit
Christopher Welland McPherson
Chua Cheng Seah
Chua Geok Lan Magdalene
Chua Hong Gan Benny
Chua Hwee Kee Irene
Chua Kim Lee
Chua Kim Leng Colin
Chua Lip Tuan
Chua Mincong
Chua Sock Cheng
Chua Sok Ngim Martha @ Martha Teo
Chua Tiang Choon Keith
Chua Wee Hon
Chua Yong Yeow
Chuang Nai Mian
Chuang Yok Hoa
Connie
Dean Kuan Kim Seng
Ding Chih She
Doris
Edward D'Silva
Edwin Oliver Thompson
Ee Harold
Ee Irene
Elizabeth Ponniah
Elsje Ekawati Gunawan
Eu Chee Wei David
Eu Pui Wai
F. Valleteau De Moulliac
Fam Siu Ping Anita
Fok Jun Heng
Foong
Foong Chi Yeng
Gan Cheong Eng
Gan Guan Ni
Giam Alice
Goh Kelvin
63
Goh Kia Teck Andrew
Goh Meng Huat
Goh Ser Siang Desmond
Goh Shiang Teck
Goh Shwn Yann May
Goh Si En Christel
Goh Swee Hong
Goh Wee Hock Raymond
Hartono Harjadi
Hee Tan Sok Eng Winnie
Heng Ai Choo Pauline
Heng Eng Mui Caroline
Heng Kok Chiang
Heng Siow Ing
Ho
Ho Chee Hoong
Ho Fong Lian
Ho Janet & Madeline
Ho Lai Kiew
Ho Meng Huat Philip
Ho Pik Yew
Ho Seoh Leng Shirley
Ho Soon Chun
Ho Swan Choo @ Ho Kim Choo
Ho Twa Moi
Ho Wai Kee
Ho Wei Yien Grace
Hoe Hong Jun
Hoh Man Fong
Hong Hai
Hoo Munn Ye
Hoon Esther
Hoon Wee Teng Will
Hou Wey Fook
How Siew Yang Jenny
Hwa Hui En
Jazmyn Chelliah
Jessie Ng Woon
Joanne
John Gerizim
John Samuel Jayakumar
Josephine Tan
June Jung
Kalayappan Jaganathan
Kan Wei Seng John
Kan Yut Keong
Kang Chiang Cheong
Kang Yong Chiang
Karunan Puthen Veetil Ranjit
Keat Cheng Kong Pirie
Kek Wee Hong
Khan Akbar
Kho Oen Liong Douglas
Khoo Peck Sim
Khoo Swee Lian
Khoo Teng Kew
Kiang Juet Chun Yvonne
Kim Soo Theng
Ko Bee Har
Koh Bee Chuan Douglas
Koh Chew Peng
Koh Ke Yuan
Koh Leah
Koh Wee Lee Albert
Kok Tian Shiang
Kong David
Kong Hai Choon
Kong Sim Guan
Kwan Chi Kwong Tenny
Kwan Kim Kong
Kwan Tuck Sing
Kwek Cheow Ting James
Kwek James
Kwek Keng Seng
Ladda Samerjai
Lai Tze Chang Stanley
Lai Won Yeong
Lam Khim Loo Jimmy
Lang June
Lau Choon Sam
Lau Eng Kien
Lau Yee Wan Yvonne
LauraG
Lauren
Law Eva Chi Wah
Layhar Cocchiara
Lee H M, Henry
Lee Christina
Lee Chwee Lian
Lee Geok Kim Bessie
Lee Geok Suat
Lee Hing Yan
Lee Hoon
Lee Kiok Margaret
Lee Lai Kit Sylvia
Lee Lay Hwee Janice
Lee Lay Leng Lillian
Lee Mui Fong
Lee Pheng Hiong Janette
Lee Siew Phaik
Lee Siew Pin Eric
Lee Soo Ann
Lee Soo Kwan
Lee Soon Yee
Lee Suzie
Lee Tat Kwong
Lee Than Khon David
Lee Yen Kee Ruby
Leen Foon Leng
Leng Lian Shin
Leong Benson
Leong Choy Yoke June
Leong Kwang Ian
Leong Yew Kee Charles
Leong Yin Chu
Leow Sze Sze
Leung Kwok Keung
Lew Boon Cou, Psalm
Lew Hooi Hooi
Li Hiaw Hoon Teresa
Li Kaihui Benny
Li Poh Hooi
Li Poh Sun Nancy
Liau
Liem Mei Fung Michelle
Liew May Lei Sara
Liew Yoke Pheng Joseph
Lilian
Lily
Lim
Lim Ai Kiok
Lim Andy
Lim Boh Chuan
Lim Chee Koon Shawn
Lim Chiang Kwee
Lim Choon Kwang Victor
Lim Connie
Lim Eunice
Lim Gek Muay
Lim Geok Hock Joshua
Lim Hian Boon Andrew
Lim Hong Leng Terence
Lim Hoon Chin
Lim Huey Yuee
Lim Jin Fang Paul
Lim Kah Eng
Lim Khay Tham
Lim Kia Ching
Lim Kian Guan
Lim Kian Seng
Lim Kwang Seng Edwin
Lim Lam Geok
Lim Lay See
Lim Lian Geok
Lim Liok Keong Philip
Lim Mee Moy Madalene
Lim Pei Nee Nicole
Lim Poh Choo Catherine
Lim Puay Koon
Lim Qin Liang
Lim Sim Leng
Lim Sok Khoon
Lim Sophine
Lim Tuck Hway Jonah
Lim Wen Xin Lynn
Lim Xiu Ling
Lim Xiuling
Lim Yan Piing Andelina
Lim Ying Sin Daniel
Lina
Lindis Szto
Ling Kay Bin
Ling Siew Sing Selena
Ling Suay Hwa
Liong Kwok Yean
Lock Christopher
Loh Hong Eng Julienne
Loh Wah Kay
Loh Wee Tiong Alfred
Loh Wei Ming Melvin
Lok Yinh Lin
Loke Mui Kheng
Loke Wei Ying
Loo Kuen Feng
Looi Kok Poh
Loong Angeline
Low Hock Hai Noel
Low Puay Khee
Low Quee Eng @Lau Koi Eng
Low Yoke Cheng
64
Lum Wai Meng Benny
Macaria Castaneda Liamas
Magdalene
Mah Poh Suan
Marilyn Gibbs
Martin Anthony Riddett
Mohan Dass
Mun Lai Fong
Nei I-Ping
Neo Shereen
Ng Ah Eng
Ng Chuin Ting
Ng Eng Lim
Ng Heok Seng
Ng Hock Soon Joseph
Ng Jye Mei
Ng Poh Cheng William
Ng Qwee Kee
Ng Siew Choo
Ng Siok Giok
Ng Sock Hiang Serene
Ng Song Foo
Ng Yam Ling
Ng Yee Shiong
Nga Me Hin
Ngoh Yew Meng
Ning Kah Poh
Oh Buong Yu May
Oh Swee Cheng
Oh Swee Chher Mercy
Ong Bee Eng
Ong Chong Lian
Ong Georgie
Ong Hui Ling Angela
Ong Lee Leang Maureen
Ong Poh Gek
Ong Say Leong
Ong Seok Tin Tena
Ong Sharon
Ong Siew Ping
Ong Yang Peng
Ooi Hui Shan Sandra
Ow Yong Tuck Leong
Pan Kim Ling Grace
Pang Sze Meng
Pang Tow Min
Park Joon Jae
Paul Ananth Tambyah
Peck Guat Hoon Serene
Pek Kim Poh
Peter Crawshaw
Phoon Kok Meng
Phua Kia Wang
Poh Lily
Poon Chi Tang
Puk Leung Kong Dennis
Quek Buan Li
Quek Gim Eng Peter
Quek Kiok Cheah Eugene
Quek Kwang Chye William
Quek Swee Hong
Quek Swee Hoong
R. Rajasingh
Ren Yueh Chern
Rev Canon Dr Louis Tay
Ruth Jayarani Rajasingam
S M Jegan Nishie
Sai Khim
Scott Fittock
Seah Hwee Ling Caroline
Seah Jenny
Seah Lay Khim
Seah Liyan Audrey
Seah Xin Pei Ross
See Kah Woon
See Teck Jen Yuri
See Teck Jen Yuri Michael
Seet Chee Keong
Seow Kuan Yong Lawrence
Seow Lawrence
Sim Choon Eng
Sim Hang Khiang
Sim Sian Kiong
Sim Sijia
Sim Su Fen
Sing Hwee
Sng Kiat Choo Irene
Sng Shih Wei Eddy
Sng Yeow Poo
Soh Boon Hock
Soh Guan Chin
Song Hwee Tiong
Soon Siew Kin
Soon Siew Kuan
Stacy
Sung Kam Yip
Suppiah Anusuya Devi
Suresh Kumar
Susan
Susan Commen
Suvesh Kumar
Tai Suet Yi
Tan
Tan Adrias
Tan Ai Ling
Tan Barbara
Tan Bee Choo
Tan Bee Gek
Tan Bee Geok Irene
Tan Bee Kwan Belinda
Tan Boon Lye
Tan Chee Guet
Tan Chee Hong Esther
Tan Chek Chik
Tan Cheng Su
Tan Cheow Boon
Tan Cher Hua
Tan Chewyean
Tan Ching Huat
Tan Choon Kwan
Tan Choon Yang
Tan Connie
Tan Elizabeth Jane
Tan Eng Liew Patricia
Tan Fock Lui Sandra
Tan Geok Lay
Tan Guan Hiang
Tan Han Loong Allen
Tan Hiang Lee
Tan Hock Heng
Tan Joke Fong
Tan Joo Seng
Tan Kee Ching
Tan Kiang Juay
Tan Kim Ping
Tan Kok Hee Jason
Tan Kok Kheng
Tan Lee Ann Andrew
Tan Leng Leng
Tan Leng Leng Cheryl
Tan Lih Chee
Tan Loh Hwee Juliana
Tan Lucy
Tan Mary
Tan Peck Hoon
Tan Peng Yong
Tan Poey Cheng
Tan Puay Chiang
Tan Roland
Tan Seok Lan
Tan Seow Hon
Tan Siang Hin Alden
Tan Siew Kim
Tan Siew Tiang Pauline
Tan Siok Ling Audrey
Tan Soo See
Tan Su Yen
Tan Swee Lim
Tan Teng Wai
Tan Thiam Loke Joe
Tan Tiang Lee
Tan Tiang Lee
Tan Tiong Seng
Tan Tok Khew
Tan Verni
Tan Wee Tong
Tan Yip Wei, Gilbert
Tang Chi Hei
Tang Jenny
Tang Kam Tong
Tang Kian Cheong
Tay Kian Fui
Tay Lei Ming Rafaela
Tay Li Lian Rosalind
Tay Nyang Chek
Tay Ronnie
Tay Suet Yi
Tay Ter Long
Tay Wee Leong
Teo Ban Seng
Teo Ban Sim
Teo Eng Tian Anthony
Teo Hong Lim
Teo Lay Ching
Teo Ling Li
Teo Yew Foong
Teoh Ai Lin
Teoh Lay Mui Lucilla
Teong Swee Chin
Teow Gee San
Tham Kok Hoe
Tham Sai Soo Susan
The Most Revd Dr John Chew
Theresa
Ting Celene
65
Ting Pin Sing
Tng Bee Keng
Toi Mui Keow
Tong Khey Sing
Tong Teck Tiong
Towndrow Phillip Alexander
Toy Soon Ngoo
Tsi Daniel
Valerie Cary
Ven Wong Tak Meng
Victor Gunawan
Virgilio P. Anaud
Wee Aye Ling
Wee Cheng Sim
Wee Guat Hee
Wee Hock Chye
Wei Lee Sinclair
Wei Lu Sinclair
William Yeo
Wong
Wong Cheng Yong
Wong Chong Leong
Wong Florence
Wong Florina
Wong Fong Kiow
Wong Gilbert
Wong Hia See
Wong Hoe Eng
Wong Hong Ren
Wong Hsien Hui
Wong Jenny
Wong Kok Yee
Wong Kwan Chun
Wong Lee Yuen
Wong Mei Lin Karen
Wong Michael
Wong Seen Han Veronica
Wong Shanjun Serene
Wong Sie Teng
Wong Weng Kee David
Wong Weng Yew
Wong Yew Choy
Woo Sue-Ann
Woon Sarah
Yang JianPing
Yang Lee Ying
Yap Geok Leng Yvonne
Yap Meng Hong
Yap Poon Ann
Yean Suzanna
Yee Mei Wah
Yee Sandra
Yee Yoke Choy
Yeo Alvin
Yeo Hock Beng
Yeo Khim Teck
Yeo Marie Alina
Yeo Thomas
Yeo Wee Koon Justin
Yeo What Chye @ Yeo Eric
Yeo-Lo Ethel
Yeow Ying Ying
Yeung Shun Yun
Yew Moo Joo
Yin Teck Meng Alvin
Yin Yee Ying Yvonne
Yin Yee Ying Yvonne
Yip Kum Tong
Yip Yin May Grace
Yip Yuen Kit
Yong
Yong Chuk Kwin
Yong Joon Nam
Yong Nyet Ngoh Jeanette
Yong Sooi Loon
Yong Su Tshu Jane
Yoong Nyok Ke Pamela
Zheng
Zung Bei Fan Ronald
陈月英姐妹
ABR Holdings Limited
Achema Pte Ltd
All Saints’ Church
Alpha Business Consultancy Pte Ltd
Anda Insurance Agencies Pte Ltd
Anglican High School
Bayshore Green Pte Ltd
Bethany Emmanuel Church
Bettr Barista Pte Ltd
Beyond Beauty International Pte Ltd
Binjaitree
Boys’ Brigade
Brisk Capital Pte Ltd
BSS(S) PTE LTD
CapitaLand Hope Foundation
Central Singapore Community
Development Council
Century Christian Fellowship
Century Christian Fellowship
Chapel of Christ The King
Chapel of Christ the Redeemer
Chapel of the Holy Spirit
Chapel of the Resurrection
Chinese Board-Diocese of Singapore
Church of Ascension
Church of Our Saviour
Church of the Ascension
Church of the Good Shepherd
Chye Lee and Sons Pte Ltd
Cold Storage Singapore (1983) Pte Ltd
Community Service Projects Pte Ltd
Corporate Managers Pte Ltd
CT-Art Creation Pte Ltd
Cycle & Carriage Industries Pte Ltd
D J Lin Investment Holdings Pte Ltd
D’Cuisines Pte Ltd
Dhdeco Pte Ltd
Diamond Mooring Services Pte Ltd
Edu-Train Centre Pte Ltd
Electromech Electrical Ent Co Pte Ltd
Enviro Gas Pte Ltd
Focus Network Agencies (S) Pte Ltd
Frost & Sullivan (Singapore) Pte Ltd
Gammon Pte Limited
Genesis Child Care Centre
GL Mooring Master Services Pte Ltd
Global Synergies Group Pte Ltd
Grace, Shua & Jacob Ballas
H H Lee Dental Surgery Pte Ltd
HME Technologies Pte Ltd
Holy Trinity Church
HongKong Land (Singapore) Pte Ltd
HSBC-Estate of Chew Woon Poh Deceased
Jardine Engineering (Singapore) Pte Ltd
Jardine Lloyd Thompson Private Limited
Jardine Matheson (Singapore) Ltd
Jardine OneSolution (2001) Pte Ltd
JLT Private Client Services Pte Ltd
JLT Specialty Pte Ltd
Kratos Trading Supplies Pte Ltd
Krysper Oil International Pte Ltd
KYDZ International LLP
Lee Foundation Singapore
Leethen & Associates
Leong Jin Corporation Pte Ltd
Lim & Tan Securities Pte Ltd
Low Medical Clinic
Mandarin Oriental, Singapore
Marine Parade Christian Centre
MCL Land Limited
Tan Chin Tuan Foundation
Members of Lighthouse
Metropolitan YMCA / YWCA
NEWater
NTUC Fairprice Foundation Ltd
Nulogic Pte Ltd
Pacific Prime Trading Pte Ltd
Park View Hotel Pte Ltd
Paya Lebar Methodist Church
Protech Coating Pte Ltd
Pryon Marketing
PUB Recreation Club
Rothschild (Singapore) Limited
RSN Charity Heartstring
SAC
SAC Congregation
SAC Mandarin
SBS Transit Ltd
Schindler Lifts (Singapore) Pte Ltd
Serve For Aged Centre
SF Consulting Pte Ltd
Shipload Maritime Pte Ltd
Shun Fung Holdings (Pte) Ltd
Sing-China Management Centre
Sole2Sole Pte Ltd
St Andrew’s Cathderal
St Andrew’s Cathedral Mandarin
Congregation
St Andrew’s Cathedral Parochial Church
St Andrew’s Cathedral Women’s
Fellowship
St Andrew’s City Church
St Andrew’s Community Chapel
St Andrew’s Junior College
St George’s Church
St Hilda’s Church
St Hilda’s Secondary School
St James Church
St John’s Chapel
St John’s St Margaret’s Church
St Margaret Secondary School
St Margaret’s Primary School
St Matthew’s Church
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St Peter’s Church
Strategy 27
STSKF Pte Ltd
SymAsia Singapore Fund-Nehemiah
Foundation
Synod of the Diocese of Singapore
Tan Ean Kiam Foundation
Temasek Cares CLG Limited
The Arbitration Chambers Pte Ltd
The Boys’ Brigade in Singapore
The British Association of Singapore
The Community Foundation of Singapore
The Diocese of Singapore
The Keong Saik Hotel Pte Ltd
The Singapore Sugar Traders
Association Ltd
Thermal Pte Ltd
Times Insurance Brokers Pte Ltd
Wesley Methodist Church
Westside Anglican Church
Work Health & Safety Inc (Pte Ltd)
Yishun Christian Church
Yishun Christian Church (Anglican) English
Congregation
YMCA Seed Fund
Corporate Governance
This submission is for Evaluation Period from 01/01/2012 to 31/12/2012
S/N
Code Description
Code ID
Compliance
BOARD GOVERNANCE
A
Are there Board members holding staff appointments? (Skip items 1 and 2 if “No”)
No
1
f the governing instrument permits staff to become Board members, they should
comprise not more than one third of the Board.
1.1.2
2
Staff does not chair the Board.
1.1.2
3
There is a maximum limit of four consecutive years for the Treasurer position (or
equivalent, e.g. Finance Committee Chairman).
1.1.6
Complied
4
The Board conducts regular self­evaluation to assess its performance and
effectiveness.
1.1.10
Complied
5
The Board has an audit committee (or designated Board members) with ocumented 1.2.1
terms of reference.
Complied
6
The Board meets regularly with a quorum of at least one­third or at least three mem- 1.3.1
bers, whichever is greater (or as required by the governing instrument).
Complied
CONFLICT OF INTEREST
7
There are documented procedures for Board members and staff to declare actual or 2.1
potential conflicts of interest to the Board.
Complied
8
Board members do not vote or participate in decision-making on matters where
they have a conflict of interest.
Complied
2.4
STRATEGIC PLANNING
9
The Board reviews and approves the vision and mission of the charity. They are 3.1.1
documented and communicated to its members and the public.
Complied
10
The Board approves and reviews a strategic plan for the charity to ensure that the 3.2.2
activities are in line with its objectives. Complied
HUMAN RESOURCE MANAGEMENT
11
The Board approves documented human resource policies for staff.
5.1
Complied
12
There are systems for regular supervision, appraisal and professional development 5.6
of staff.
Complied
13
There is a system to address grievances and resolve conflicts.
5.11
Complied
14
The Board ensures internal control systems for financial matters are in place with 6.1.2
documented procedures.
Complied
15
The Board ensures reviews on the charity’s controls, processes, key programmes and 6.1.3
events.
Complied
16
The Board approves an annual budget for the charity’s plans and regularly monitors 6.2.1
its expenditure.
Complied
17
The charity discloses its reserves policy in the annual report.
Complied
B
Does the charity invest its reserves? (Skip item 18 if “No”)
FINANCIAL MANAGEMENT AND CONTROLS
67
6.4.1
Yes
S/N
Code Description
18
The charity invests its reserves in accordance with an investment policy approved by
the Board. It obtains advice from qualified professional advisors, if deemed necessary
by the Board.
FUNDRAISING PRACTICES
Donations collected are properly recorded and promptly deposited by the charity.
DISCLOSURE AND TRANSPARENCY
The charity makes available to its stakeholders an annual report that includes
information on its programmes, activities, audited financial statements, Board
members and executive management.
Are Board members remunerated for their Board services?
(Skip items 21 and 22 if “No”)
No Board member is involved in setting his or her own remuneration.
The charity discloses the exact remuneration and benefits received by each Board
member in the annual report.
Does the charity employ paid staff? (Skip items 23 and 24 if “No”)
No staff is involved in setting his or her own remuneration..
The charity discloses in its annual report the annual remuneration of its three
highest paid staff who each receives remuneration exceeding $100,000, in
bands of $100,000. If none of its top three highest paid staff receives more than
$100,000 in annual remuneration each, the charity discloses this fact.
PUBLIC IMAGE
The charity accurately portrays its image to its members, donors and the public.
19
20
C
21
22
D
23
24
25
68
Code ID
Compliance
6.4.3
Complied
7.2.2
Complied
8.1
Complied
No
2.2
8.2
2.2
8.3
Yes
Complied
Complied
9.1
Complied
Reserve And Investment Policy
1.PURPOSE
The purpose of this paper is to specify the reserve and investment guidelines of Singapore Anglican Community Services
(SACS). It provides a framework to ensure that funds are prudently managed and adequate liquidity is maintained. These
guidelines are binding on affiliated community service organisations (ACSOs).
2.RESERVES
The investable fund in the investment account is to cover the reserve requirement.
SACS maintain reserves at a level sufficient for its operating needs. The SACS Board reviews the level of reserves regularly
for day to day operations, and its continuing obligations.
3.
INVESTMENT OBJECTIVES
Given SACS’s status as a voluntary welfare organisation (VWO) funded by government subvention and church and public
donation, the primary consideration in the management of funds is the preservation of value in real terms. Hence our
investment objective is to offset asset erosion due to inflation.
4.
INVESTMENT POLICY GUIDELINES
4.1
Funds For Day-To-Day Operations
70% of SACS income comes from government funding. The remaining 30% comes from donations, client
revenue and enterprise income and fluctuates with the state of the economy. Such income fluctuations can
have a significant impact on our ability to fully cover expenditure.
In order to fund day-to-day operations and provide a buffer against fluctuations in monthly income, SACS will
set aside a minimum of 3 months of operating expenses in cash and cash equivalent (Operating Cash). Operating
Cash is to be kept as petty cash, and deposits including current account, savings account and fixed term deposits.
Current and savings accounts may only be held with commercial banks while fixed term deposits may only be
placed with commercial banks and Hong Leong Finance Ltd.
Operating Cash must be held in Singapore Dollars.
4.2 Investible Fund
Funds available over and above Operating Cash (Investible Fund) will be invested. The Investible Fund may be
managed by a Fund Manager on behalf of SACS. Funds may only be invested in Singapore Dollar denominated
investments in one or more of the following classes of investment:
•
•
•
•
•
Short-term deposits
Negotiable certificates of deposit
Commercial/Bank bills
Treasury bills
Short term notes and bonds
o
The minimum credit rating for any bond issue is Baa3 by Moody’s or BBB- by Standard & Poor’s. Where the bond issue is unrated by the rating agencies, the Fund Manager’s internal credit rating of BBB- will apply.
oInvestments in bonds denominated in foreign currencies are allowed provided the foreign currency exposure is hedged back to SGD.
69
•
Unit Trusts
o
Limited to fixed income unit trusts
No more than S$ 250,000 is to be invested in a single entity.
The investment products must have good liquidity; defined as the ability for the investment products to be sold and
proceeds to be received within 30 days.
4.3
Other Investments
SACS may, through the generosity of donors, receive donations or gifts in the form of shares or foreign currencydenominated cash, bonds or other securities. Under such circumstances, SACS should
•
Sell or encash into SGD such shares within 12 months of receiving title, unless otherwise instructed by
donors.
•
Encash into SGD such foreign currency-denominated cash, bonds or other securities within 12 months of
receiving ownership, unless otherwise instructed by Donors.
5.
REVIEW PERIOD
This policy will be reviewed as and when required and amended as necessary.
70
Conflict of Interest Policy
1.
The conflict of interest policy and declaration form will be read by the board member upon hiring, appointment or
election to the board as an acknowledgement of having understood the policy and that he/she will fully disclose to
the Board when a conflict of interest situation arises. Such conflict of interests situations include but not limited
to the following:
Conflict of Interest Situations
a) Contract with vendors
Where board/committee members, staff or volunteers have personal interest in business transactions or contracts that
Singapore Anglican Community Services (SACS) may enter into, there should be a policy requiring a declaration of such
interest as soon as possible followed by abstention from discussion and decision-making on the matter (including voting on
the transaction or contract). All such discussion and evaluation by the board or relevant approving authority in arriving at the
final decision on the transaction/contract should always be well documented.
b)
Vested interest in other organisations that have dealings/relationship with SACS
Where board/committee members, staff or volunteers who have vested interest in other organisations that have dealings/
relationship with SACS, and when matters involving the interests of both SACS and the other organisation are discussed,
there should be a policy requiring a declaration of such interest and if necessary, followed by abstention from discussion and
decision-making on such matters.
c)
Joint Ventures
The board’s approval should be sought before the SACS enters into any joint venture with external parties. Where board/
committee members, staff or volunteers have interest in such ventures, there should be a policy requiring a declaration of
such interest and if necessary, followed by abstention from discussion and decision-making on the matter.
d) Recruitment of staff with close relationship
Recruitment of staff with close relationship (i.e. those who are more than just mere acquaintances) with current board/
committee members, staff or volunteers should go through the established human resource procedures for recruitment. The
board member, staff or volunteer should make a declaration of such relationships and should refrain from influencing decision
on the recruitment.
e)Remuneration
Board members and volunteers should serve without remuneration for their voluntary service to SACS so as to maintain
the integrity of serving for public trust and community good instead of personal gain. However, SACS may reimburse board
members or volunteers for out-of-pocket expenses directly related to the service.
f) Paid staff on board
Paid staff, including the executive head and senior staff employed by the SACS, should not serve as a member of the board
as it can pose issues of conflict of interest and role conflicts, and may raise doubts on the integrity of board decisions.
The executive head and senior staff can attend board meetings, ex-officio, to provide information and facilitate necessary
discussion but should not take part in the decision-making of the board.
g) Major donors / representatives from major donor companies being on the SACS’s board.
Potentially conflicting situations may arise where a major donor sits on SACS’s board, such as the following:
•
Conflict of loyalty:
Board member may not have the overall best interests of the charity due to their vested interests! priorities. This may
influence decisions relating to allocation of resources/ setting the organisation’s directions. (There may be particular
programme areas board member is vested in and is biased towards.)
71
•
•
•
h) Use of information to influence donor decisions:
Information accessible to board members may be used to influence donors decision on allocations or the corporation
they represent. This may result in staff not highlighting certain issues for fear that the donation may be affected.
Issues of transparency and disclosure can arise.
Pressure to release additional information to donor:
Board member may expect additional information from staff on how donations were used and the details of users
Personal benefit / gain / recognition:
The board member may expect greater recognition for financial support given, than is usually done. Staff may feel
beholden to this board member in case the donor relationship is threatened.
Others
•
•
A board member’s organisation receives grant funding from the organisation he/she is serving.
Prohibition on gifts, entertainment and other favours from any persons or entities which do or seek business with
the organisation.
Disclosure Policy and Procedure
2
Transactions with parties with whom a conflicting interest exists may be undertaken only if all of the following are observed:
a
The conflicting interest is fully disclosed;
b
The person with the conflict of interest is excluded from the discussion and approval of such transaction;
c
A competitive bid or comparable valuation exists; and
d
The [board or a duly constituted committee thereof] has determined that the transaction is in the best interest of the
organisation.
3
Disclosure involving board members should be made to the board chair (or if he/she is the one with the conflict, the to the
board vice-chair) who shall bring these matters to the [board or a duly constituted committees].
4
The [board or a duly constituted committee there of] shall determine whether a conflict exists and in the case of an existing
conflict, whether the contemplated transaction may be authorised as just, fair and reasonable to SACS. The decision of the
[board or a duly constituted committee there of] on these matters will rest in their sole discretion, and their concern must be
the welfare of SACS and the advancement of its purpose.
5
All decisions made by the [board or a duly constituted committee there of] on such matters shall be minuted and filed.
6
This policy document must be read and understood by all board members upon the start of office.
7
Any disclosure of interest made by board members where they may be involved in a potentially conflicting situation(s), must
be recorded, filed and updated appropriately by all specified parties.
72
“Let your light shine before men, that they may
see your good works and glorify your Father in
heaven” Matthew 5:16
Direct Services
Hougang Care Centre
Simei Care Centre
SACS Family Care Centre
Community Rehabilitation
and Support Service
Temasek Cares - Employment
Support Services
Parish Partnerships
Peace Connect
City Community Services
Affiliated Organisations & Services
St. Andrew’s
Mission Hospital
St. Andrew’s
Community Hospital
St. Andrew’s
Autism Centre
St. Andrew’s
Lifestreams
The Mission
to Seafarers
Singapore Anglican Community Services
Singapore Anglican Community Services is a Christian welfare service organisation registered with the Registrar of Societies on 24th June 1975 and
subsequently registered under the Charities Act 1982 on 28th September 1984. Our financial support comes mainly from the Government, churches,
individuals, organisations and corporations.
Donations are welcomed and tax-exempted.
We appreciate all your support.