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2025-12-31-accounts

Community Action Romania (CAR) 1062573

Trustees’ Annual Report for the year ended 31st December 2025

The primary operations of CAR—providing assistance to individuals facing severe hardship and supporting the dissemination of the Christian message in Romania—have continued through 2025. These initiatives have been implemented via CAR’s partner organization, Pro Community Romania (PCR), a Romanian charity responsible for managing local aid distribution within Romania and extending support into Ukraine.

Despite economic challenges in the UK, ongoing donations from individuals and churches have supported our work. We experienced a short-term setback in Romania due to the passing away of two key volunteers, but new church members have stepped up to help. Trustees visited Romania several times, and Pro Community Romania kept UK supporters updated through webinars and regular Facebook communication. The Romanian team joined three trustee meetings via Zoom for formal progress reports.

2025 has brought its share of difficulties, including over 12 deaths in our small community and inflation in Romania rising from 5% to 8.8%. Still, we received just over £57,000 and increased our reserve to six months of operating costs.

All factors considered, the accomplishments achieved under these circumstances are noteworthy:

The charity increased its grant to support the Romanian team’s ministry, aligning salary with that of a Romanian teacher average salary.

Our continued efforts are possible thanks to our dedicated partners at Pro Community Romania. We deeply appreciate our sponsors and donors, many of whom have supported us for years. Although fundraising can be challenging, our small charity remains fortunate. This year we were also delighted to Co-opt Mark Smith (from Loughborough) onto the charity in the UK. Mark has visited the work in Romania and brings a wealth of business-related experience which will help the trustees.

Financial Summary
Total Income £59247
Total Expenditure £58092
Operatng surplus
£1155
Expenditure on charitable causes £55284
Expenditure on Administraton £2049
Balance in bank at end of year £53852*

*The balance in bank includes the recommended amount of six months operating costs.

With thanks to the sterling work of the treasurer and charity members (all who volunteer their services) we were able to keep administration costs low, at 3.5% of total expenditure and more than covered by gift aid. This means that every penny we receive goes directly to the good causes.

In conclusion despite significant challenges—including economic pressures in both the UK and Romania, the loss of key volunteers, and the impact of inflation—Community Action Romania (CAR) has continued to deliver vital support to individuals and families in need. Our partnership with Pro Community Romania (PCR) has enabled us to maintain and expand our outreach, ensuring that our mission remains strong.

The trustees’ Annual Report and Accounts were approved by the trustees.

And signed on their behalf by ............................ R N Edwards – Chairman

Registered Charity No. 1062573

Community Action Romania Treasurer’s Report for 2026 AGM

Hello.

Firstly, thank you all for following God’s call to support CAR financially and in prayer.

In this report you will find details of the 2025 finances and our financial position so far this year. It is not a spoiler alert to say here that our Lord continues to bless us on the financial front.

2025 Financial Accounts

At the time of preparing this report you will be pleased to know that the 2025 Accounts have passed the Independent Examination required by the Charity Commission. This is great news, Praise the Lord! The IE is similar to an audit but is at a lower level for organizations that have an annual turnover above £25000 but less than £1million. The IE looks at our financial records and effectively ensures that the numbers do add up and that we, as a charity, are meeting our objectives by spending the money we receive wisely in support of, in our case, the church in Carand and its wider mission in Romania.

The actual IE approved 2025 Accounts are appended to the report. Highlights are detailed below

You will see that in 2025 we had a total income (turnover) of £59,247 and an expenditure of £58,092 of which £56,107 was spent in Romania. This is good in that less than 3.5% of our expenditure was on necessary UK based administration costs. It also shows that we are not hoarding the money – we do have an operating reserve of £24,000 in order to manage cash flow and cover ourselves for a rainy day but we are essentially using all our income. We made a small (less than 2% of turnover) surplus of £1,155 which is very acceptable for a charity.

You will also see that our turnover is significantly down on the £81,214 raised in 2024. We do not need to be concerned here as the is largely explained by special fundraising efforts to provide Dani & Sarah with a replacement car and some additional support for Ukraine and youth.

Receipts and Payments Account for the year ending 31[st] December 2025

2025 2025 2025 2024
£ £ £ £
Fund type Unrestricted Restricted Total Total
Balance on 1stJanuary 2025 42,356.77 10,340.08 52,696.85 52,696.85
INCOME RECEIPTS
Gifts and donations 16,528.52 33,802.54 50,331.06 75,965.94
Tax Reclaims 8,916.51 8,916.51 5,248.98
Total Income 25,445.03 33,802.54 59,247.57 81,214.92
DIRECT CHARITY
EXPENDITURE
Adopt a Friend 10,252.00 10,252.00 9,986.00
Personal Support D&S 2,760.00 19,914.00 22,674.00 17,498.00
Support Pastor D 1,021.00 1,839.00 2,860.00 2,363.00
Pastor D Medical 396.00 396.00 396.00
Children and Youth 2,250 780.00 3,030.00 2900,00
Support Kristi 1,200.00 1,200.00 1,200.00
IGAS Dana Medical 396.00 396.00 336.00
Church Equip & Refurb 7,500.00 7,500.00 8,000.00
Vehicle Purchase 0.00 17,150.00
Vehicles Maintenance 3,400.00 3400.00 0.00
Basic Expenses 600.00 600.00 600.00
Commission Romania Bank 549.00 549.00 489.00
Benevolent Fund 1,750.00 1,750.00 500.00
Ukraine 998.89 1.11 1,000.00 0.00
Emergency gifts 500.00 500.00 0.00
ADMINISTRATION COSTS
Postage & Sundries 0.00
Website & Software 559.08 559.08 155.88
Insurance 384.68 384.68 318.52
Independent Examination 505.15 505.15 360.00
UK Bank Charges 210.00 210.00 210.00
Trustees Expenses 326.28 326.28 271.80
Total Admin Costs UK 1,985.19 1,985.19 1,316.20
Total Expenditure 24,910.08 33,182.11 58092.19 69,473.20
Movement in year 534.95 620.43 1,155.38 11,741.72
Balance on 31stDec 2025 38,262.63 12,723.36 50,985.59 44,412.05

Statement of Assets and Liabilities for the year ending 31[st] December 2025

2025 2025 2025 2024
£ £ £ £
Fund type Unrestricted Restricted Total Total
Cash at Bank 47,018.71 6,833.52 53,852.23 52,696.85
Debtors (HMRC Gift Aid) 4,971.00 4,971.00
Liabilities
Total Income 51,989.71 6,833.52 58,823.23 52,696.85

Notes to the accounts

  1. To reduce the build up of restricted funds especially in Adopt a Friend which was growing in value the trustees agreed with the treasurer that all Gift aid should go into the General Fund

  2. In restricted fund areas where there was an overspend compared to the total of its income plus restricted fund opening balance (for example personal support of Dani & Sarah) the overspend came from the General Fund to protect other restricted funds (AaF).

  3. The Gift Aid from HMRC (Debtors) was credited to the charity bank account on 2[nd] March 2026.

Tim Perks 30[th] March 2026

Indopendont Examinerfs Report to the tntstees of Communlty Action Romanla I report on the accounts for the year en¢Jed 31st December 2025 R8specllvo r8spon$ibilTrtiey of trustees and examiner The charivs trustees are iesponsibleforthe preparation of the accounts. The charity's trustees considerthat an audit is not required forthis year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responslbiltyto.. Examine the accounts under section 145 of the Charities Act. To follw the procedures laid down bythe General Directions given bythe ChArity Commission (under section 14515}{bl of the Charities Act) and to state whether particular matters have come to my attention. Ba61s of Independent examlnefs report Myexamination was carried oul in accordance with General Directions given bytbe Charity Commlssion. IKn examifttstion includco a rcvicw of the accounting recoids kept bythe charity and a comparison of the accounts presented with those records. ItaLso includes consideration otany unsual Ilems or disclosures in the accounts, and seeking explainations from you the trustees concerning any such matters. The procedures undertaken do not provlde aiithe evldence that would be required in an audil, and consequentty no opinion is given as to whether the accounts present a Yrue and fair'view and the Teport is limited to those niaiteis set out 111 Ilie siaLeiiieiiL tselovrf. Indapandent •xamln8rfs statement In the course of myexamination. no matter has come to my attenlion: 1. Which gives me reasonable cause to believe that in, any material respect the requirements lo keep accountlng records in accordance wilh section 130 of the Charities Aet and lo prepare aceounts which a￿rd with the accounting records and comply with the accountsng requirements of thè Charity Act,. have not been met or 2. to which, in myopinon. attentlon should be drawn in ordef to enable a proper understanding of the accounts to be reached signe(J= dated: 21-Ap.'l 202g. Mr8 Le51ey Grove FMAqT Accuracy Accounts Sunnyside Church Lane Petham Canterbury Kent CT4 5RD