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2023-04-30-accounts

BULGARIAN SUPPORT FUND

Trustees’ Report for the year ended 30[th] April 2023

Structure, Governance and Management

The Bulgarian Support Fund was established on the 14[th] day of April 1996 by Declaration of Trust, and is registered with the Charity Commissioners. The continuing Trustees have the power of appointment of Trustees when vacancies arise, and under the terms of the Trust Deed there is to be a minimum of three Trustees at any one time. The Trustees currently serving are as listed in the Trust’s Financial Statements. All the Trustees are fully conversant with the aims and modus operandi of the Trust, and consequently no induction has been undertaken. The Trustees meet annually to review the activities of the Trust and its accounts, and to approve grants, as well as determining the policy of the Trust, and confer regularly during the year. There were no policy changes during the year under review. The Trustees undertake the management of the Trust.

Objects

The objects of the Trust are to hold the Trust fund and its income upon trust to apply them for the relief of poverty and protection of health among the children of Bulgaria, but without limiting the generality of the foregoing by providing support to orphanages, and to advance the Christian religion by establishing and maintaining a church. The Trustees have given due regard to the guidance on Public Benefit provided by the Charity Commission, and are satisfied that the aims of the Charity are for the Public Benefit and that such benefit has been achieved through the grants made during the year.

Activities

Grants have been made during the year towards the cost of improvements to the church building, including replacement of the heating and cooling systems, and fitting out a therapy room for foster children. Contributions have been made towards the cost of food for the soup kitchen/restaurant area on the ground floor of the building which has been fully fitted out with appropriate food storage, cooking and preparation equipment, and is in regular use with properly trained staff providing food for the poor and the elderly. The building is also being used for regular church services, children and young people’s work, and cultural events, lectures, classes and health clinics.

Grants have also been made towards refugee relief, towards seminars and help for foster care families, and for mission work to students.

Risk Assessment

The Trustees periodically review the risks to which the Trust is subject and have taken all necessary steps to mitigate the risks identified.

Financial Review

Donations and other funds received amounted to £55,656 during the year (2021-22- £86,847). Grants made during the year amounted to £35,000 (2021-22 - £55,000), leaving undistributed funds on the general account of £97,994 at the end of the year.

Restricted Fund

This represents donations received specifically for support of care homes and foster care for children. No such donations were received during the year.

Investment policy

The trustees’ policy is to retain funds on deposit account so as to have them available for needs as they arise.

Statement of Trustees’ responsibilities

The Trustees are required under the Charities Act 2006 to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year (unless the charity is entitled to prepare accounts on the alternative receipts and payments basis). In preparing financial statements giving a true and fair view, the Trustees should follow best practice and:

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the financial statements comply with applicable law and regulations. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the Trustees, and signed on their behalf.

Signed (Trustee) Date A.P. Bralant 2/10/2023

BULGARIAN SUPPORT FUND
Charity Name
BULGARIAN SUPPORT FUND
Charity Name
BULGARIAN SUPPORT FUND
Charity Name
BULGARIAN SUPPORT FUND
Charity Name
BULGARIAN SUPPORT FUND
Charity Name
1054734
No (if any)
1054734
No (if any)
1054734
No (if any)
CC16a
For the period
from
01/05/2022
Period start date
To 30/04/2023
Period end date
Section A Receipts and payments
A1 Receipts Unrestricted
funds
to the nearest £
Restricted
funds
to the nearest £
Endowment
funds
to the nearest £
Total funds
to the nearest £
49,148
4,933
1,136
438
55,656
-
-
-
55,656
35,000
-
90
-
-
-
-
-
-
35,090
-
-
-
35,090
Last year
to the nearest £
DONATIONS 49,148 - - 49,148 39,489
GIFT AID DONATIONS 4,933 - 4,933 4,760
INCOME TAX RECLAIMED 1,136 - - 1,136 1,018
INTEREST 438 - - 438 11
LEGACY - - 41,589
- - - -
- - - -
- - - -
Sub total(Gross income for
AR)

55,656
**# ** - **# ** - **# ** 55,656 86,847
-
-
-
55,656
-
-
-
-
-
-
-
-
A2 Asset and investment sales,
(see table).
-
- -
Sub total - -
Total receipts
A3 Payments
86,847
GRANTS MADE TO VARNA BAPTIST
CHURCH
35,000 - 35,000 55,000
- - - - -
BANK CAHRGES 90 - - 90 112
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Sub total ** 35,090 **# ** - **# ** - **# ** 35,090 55,112
-
-
-
35,090
-
-
-
-
-
-
A4 Asset and investment
purchases, (see table)
-
-
**Sub total ** - -
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
- - 35,090 55,112
20,566 **# ** - - 20,566 31,735
-

-

- - -
77,428 - - 77,428 45,693
97,994 - - 97,994 77,428

CCXX R1 accounts (SS)

03/10/2023

1

Section B Statement of assets and liabilities at the end of the period

Categories
Signed by one or two trustees on
behalf of all the trustees
B1 Cash funds
B2 Other monetary assets
B4 Assets retained for the
charity’s own use
B5 Liabilities
B3 Investment assets
CCXX R2 accounts (SS)
Signature
Details
Details
BUSINESS CURRENT ACCOUNT
BUSINESS RESERVE ACCOUNT
Details
Details
Total cash funds
(agree balances with receipts and payments
account(s))
Details
2
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
2,675
-
95,318
-
-
-
97,994
-
OK
OK
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
-
-
-
-
-
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
-
-
-
-
Fund to which
liability relates
Amount due
(optional)
-
-
-
-
-
Print Name
ANTHONY BRALANT
Endowment
funds
to nearest £
-
-
-
-
OK
Endowment
funds
to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
-
-
When due
(optional)
Date of
approval
19/07/2023
03/10/2023

CCXX R2 accounts (SS)

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Bulgarian Support Fund On accounts for the year ended 2022-2023 Charity no (rf any) 1054734 Set out on pages I report to the trusiees on my exaninats.on chaiity rthe Trusn for the year ended 30 unts of the above 2023 Responsibilities and As the charity trustees of the TrusL you are reSp(￿sIble for the preparation basis of report of the acc(￿nts in accordance ￿1th1he reqlir￿￿ents of the Charities Act 2011 (Ihe Arf). I report in respect of my examination of the Trusfs accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable DirectK)ns given by the Charity Commission under seCtiC￿ 145(5){b} of the Act I have completed my examination. I confirn that no material matters have come to my attentyon (other than that disclosed below") in connection ￿1th the examination 4thich gNes me cause to believe that in. any material Independent examinef s sL*ement accounting records were rN)t kept in accordan￿ with section 130 of the Act or the accounts (k> not accord Imth the aCC￿nting records I have no corwns and have come auoss no other matters in comection with the examinab'on to which attention S￿uld be drawn in order to ènable a proper understanding of the accounts to be reached. . FYe8se d8lete the wonls in the bTrckets rfthey do not apply. Signed: Date: Name: Relevant professional qualification(s) or body (rf any): Address: pq55 L, IER October 2018

Section B Disclosure Only complete if the examiner needs to highlwht matters of Concèm (see CC32, Independent examination of charity ￿O￿lts. directions and guidance for examiners). Give here brief details of any items that the examiner wishes to dlsclose. IER October 2018