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Bs-'|| ## ## ||ACCOUNTING
POIJCIES|||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| ||BASIS OF PREPARATION|||||||||||| ||The accounts
have been prepared
under the historical cost convengon|||end|In accordance
w/Ih||||appgcable|||| ||accounting
standards.|||||||||||| ||The accounts
have been prepared
In accordance
with the accounting|||polMles set out In|||note|1|and comply|||| ||with the Charity's
Trust Deed, sppgcsble
Isw and the|requirements
of||the Statement||of Recommended||||||Prsdlce| ||-Account and reporting
by charities
(revised 2005).|||||||||||| |1.2|INCOMING RESOURCES|||||||||||| ||Donations
and Income from fundrelslng
events are accounted
for on Ihs receipts and payments||||||||basis.|||| ||Tsx reclaimable
an donations
received under
glg aid|ls accounted
for||on the receipts end payments||||||basis.||| |1.3|DONATED ASSETS|||||||||||| ||Donated assets are capltsllsed
in the Balance Sheet|at their estimated||market value when received,||||||with||| ||the corresponding
entry being Inrduded
in the Statement
of Financial||AcUvltles as 8 donation,|||||except||for the||| ||fogowlng assets which were donated
In prior yesrsh|||||||||||| ||"Casa Ferlclrll" building
- ovmed
by Townhall
but leased to Nightingales|||free ofcharge||||||||| ||'Tereza Sale de Sport" - (aka Sports Heg/Community|Centre) - land|owned||by Townhall||but leased to|||||| ||Nlghtlnga/es
free ofcharge|||||||||||| ||Str Panait Cemavoda
-BlocE12Apartment
9 -'Volunteers
Apartment"|||- freehold
registered||||in|name|of||| ||Nightingales|||||||||||| ||The fogowlng
properties
are registered
in the name of D Savage and/or
his||||wife Elena but are used free of|||||||| ||charge by Nlghtingalew-
Str Panalt Censvoda - BlocE10, Apartment
9-"Jane'4 Apartment"|||||||||||| ||Str
.Horla nr 20, Cemavods -"Gloarsa's House"|||||||||||| ||Com. Rssova, Intra Draghlcl
Lugsn and Curslon
Gheorghe
—'Rasova"|||||||||||| |1.4|COSTS RE CHARITABLE ACTIVITIES|||||||||||| ||All costs re charitable
activities are accounted
for on|the receipts and||payments
basis.||||||||| |1.6|GOVERNANCE COSTS|||||||||||| ||Governance
costs ere accounted
for on an accruals|basis||||||||||| |1.8|TANGIBLE FIXEDASSETS AND DEPRECIATION|||||||||||| |1.8.1|Tangible
fixed assets purchased
sre stated at cast less depreciation.|||Depreclagon||ls provided|||at rates|||| ||calculated
to write offthe cost less estimated
residual|value ofeach|asset aver Its|||estimated||useful
life||||at| ||Ihe fogowlng rstesh|||||||||||| ||Sports Hag and Community
Pr%ct/Day
Centre
Gym equipment
for Sports
Hall|—5% per
- 20M per|annum
annum||straight
straight|gne
line|commenrJng
commencing|||1,8.05
1.8.05||| ||Motor Vehicles|-25M per|annum||straight|gne||||||| ||Lend|-ng||||||||||| |1.8.2|The donated
freehold
property
held
In Ihe Charity's
name - Str Penalt|||Cernavoda
-||Bloc|E12|Apartment||||9| ||known as the 'Volunteers
Apartment"
ls stated
in the|accounts
at a|nominal||amount|of2100||with no||||| ||depreciation
being charged|||||||||||| ||EISPLOYEES|||||||||||| ||There are no UK based employees.
Ag UK based partlclpators
provide their services to||||||the|Charity||on||a| ||voluntary
basis.
None of the UK based trustees
receive any remuneregon||||for their|services.||||||| ||Where funds
allow, National
Insurance
contrlbugons|are paid to HM|Revenue
& Customs to|||||secure pension||||| ||entitlements
for UK persons
working
long term
In Romania,|||||||||||| |1.8|SUPPORT FOR UKRAINIAN
REFUGEES|||||||||||| ||Since the start of the war In Ukraine,
Nightingales
has housed
a number
of Ukrainian
refugees.||||||||Their||living|| ||costs have been paid for by a comblnagon
offunds they have paid||In|themselves,||from|support||they|have||| ||received from the authorities
and spedflc donations.|||||||||||| ||All Income and expenditure
relating
to the Ukrainian|refugees
N segregated|||In the|Rumanian||accounts||||and| ||shown as s restricted
fund.|||||||||||| ## ## ||||||Y/e|Yfe| |---|---|---|---|---|---|---| ||||||31.3.23|31.3.22| ||||||8|8| |3|DONATIONS
AND LEGACIES|||||| |3.1|Restricted donations|||||| ||KLA Bianca re Jsyda||||120|120| ||Alina Hales - Back to School|||||500| ||Taffy Arrl cry
G Arnstein - Roof/holiday|||||1,000
750| ||Grace Arnstein - Christmas|||||500| ||StGeorge's
Church,
Faffleld||||59D|550| ||Ukraine||||75D|| ||TOTAL FOR PERIOD PER|STATEMENT OF FINANCIAL||ACTIVITIES||| ||General
-other donations|comprise||||| ||Josh Hayles||||1,800|1,800| ||Dauntseys
School||||6,063|| ||C3 Hope Sheffield||||1,044|| ||Galmpton
Primary School|||||403| ||Downs House School|||||593| ||Klngsley
Napley||||1,000|| ||||||9,907|2,798| ||Donations
under 8250 each||||154|598| ||TOTAL FOR PERIOD PER|STATEMENT OF FINANCIAL||ACTIVITIES||| |4|ACTIVITIES FOR GENERATING||FUNDS|||| ||Fundralslng:-|||||| ||Just Giving||||3,818|3,923| ||Virgin Money Giving|||||1,833| ||TOTAL FOR PERIOD PER|STATEMENT OF FINANCIAL||ACTIVITIES||| ## ## ||||||||||Notes|2023|2022| |---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||6|6| ||FUNDS TO ROMANIA||||||||||| |6.1|SUMMARY OF MOVEMENT||||||||||| ||Romanlan
bank and cash balances
brought|||||forward||1 Aprg 2022||4,498|6,488| ||Funds sent from Nightingales||UK||||||6.2|29,240|28,031| ||Sundry other Income Inrdudtng||sponsorship,|||donations,|||||| ||governmental
refunds
and loan repayments||||||||6.3|28,918|38,982| ||Less expenditure
In Romania||||||||6.6|(80,070)|(62,405)| ||Add Income less expenditure||re Ukrainian||refugee|||support|6.4|2,456|(5,578)| ||Romanlan
bank and balances||carried|forward|||31 March 2023||||~4498| |6.2|Funds Sent from Nightingales
UK||||||||||| ||Funds to Romania
- General|running||costs|||||Per SOFA|29,880|25,881| ||Funds to Romania
- for speclffc Items||||||||Per SOFA|120|4,119| ||Exchange differences|||||||||(780)|(1,989)| ||||||||||||~28 031| ||Sundry other Income Including
sponsorship,||||||donations,||||| ||governmental
refunds
snd loan repayments,||||||comprlsesn||||| ||Loans repaid||||||||||28| ||Donations|||||||||8,431|10,419| ||Reegocegon ofODM Income|for Ukralnlans||||In|previous year|||(8,000)|| ||Income from the Community|Centre|||||||||258| ||Living costs reimbursed
from||Independent|||adults||||1,149|1,137| ||Money from the State for food|||||||||3,018|3,908| ||Money fram the State for child||allowance|||||||19,451|20,628| ||Heagng
Pegets|||||||||871|2,708| ||||||||||||~38 982| |6.4|Restricted
Income and expenditure
relating
Ukrainian
refugees
and held ln Romania||||||to support of||1.8||| ||Income from ODM|||||||||9,284|| ||Reagocatlon
of ODM Income|from previous||||year||||6,000|| ||Expenditure|||||||||(12,808)|(6,578)| ||||||||||||5578| ## ## ## |||||||Notes||||| |---|---|---|---|---|---|---|---|---|---|---| |||||||||2023||2022| |||||||||||6
6| |6.4.1|Expenditure
st Casa Ferlclril|||||||||| ||Ught, heat, power and utgitles,|||phone,|elc|||9,441||4,031| ||Camping
and excurslons|||||||334||1,485| ||Celebrations - festivals|and birthdays,|||etc|||368||821| ||Clothes|||||||50||291| ||Construcgonfbu6dlng
maintenance|||||||1,739||6,025| ||Food and cleaning|||||||8,693||7,016| ||Fuel/diesel
end other vehicle expenses|||||||1,741||1,988| ||Loan to Coffee Shop|||||||||387| ||Medication|||||||667||753| ||Other payments
(Inc petty cash|||expenses)||||833||2,092| ||Salaries|||||6.6||19,948||21,075| ||Salary taxes and related|costs||||||7,734||8,277| ||A Stean Project (restricted||fund)|||||5,437||4,406| ||Apartment
costs|||||||1,708||1,792| ||Volunteer costs|||||||488||288| ||||||||||69,049|67,866| |6.4.2|Expenditure
st Community||Centre/Coffee|||Shop||||| ||Alarm system||||||||395|389| |6.4.3|Other costs|||||||||| ||Football ProJect - match|costs|||||||0|1,930| ||Uteracy Project (restricted||fund)||||||396|772| ||Nightingales
Library||||||||21|| ||Sank commission||||||||210|135| ||Total expenditure
In year||||||6.1||~60 070|~60 871| ## ## ## ## ||FIXEDASSETS||||General|Restricted|Total| |---|---|---|---|---|---|---|---| ||||||6|E|6| |6.1|SH
LL|NDCOMMUNITYCE|TRE|OJ C|||| ||COST||||||| ||Brought forward|1 April 2022|||18,007|18,140|36,147| ||Additions||||||| ||Carried forward 31 March 2023||||18,
7|18,140|36,147| ||DEPRECIATION||||||| ||Brought forward|1 April 2022|||14,775|14,890|29,665| ||Charge for period||||900|907|1,807| ||Carried forward 31 March 2023||||15,675|15,797|31 472| ||NET BOOK VALUE 31 MARCH 2023||||2 332|2,343|4,675| ||NET BOOK VALUE 31 MARCH 2022||||3,232|3,250|6,482| |6.4|HOLIDAY HOME||||||| ||COST AND NET|BOOK VALUE 1 APRIL|2022||||| ||AND 31 NIARCH|2023|||14,500||14,500| ## ## ## ## ##