CHRISTIAN RESPONSE ACCOUNTS Year Ended 31 December 2021 Registered Charity No 1062623
CHRisfiAN RESPONSE ADMINisfRATIVE INFORMATION TRUSTEE5 Mr Graham Carey Mr Richard Critchley Mr Hugh Scudder PRINapAL ADDRE55 20 Vision Hill Road Budleigh Salterton Devon EX9 6EE BANKERS Barclays Bank PIC Bedford Street Exeter Exi ILX INDEPENDEMr EXAMINER Mr S J Bright Chartered Accountant 10 High Croft Exeter EX4 4JQ CHARITY NUMBER 1062623
CHRisfiAN RESPONSE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 Trustees, Annual Report Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Accounts 9-15
CHRISTIAN RESPONSE TRUSTEES, ANNUAL REPORT FOR THEYEAR ENDED 31 DECEMBER 2021 INTRODuclloN The Trustees submitthe Trustees. Report and unaudited financial statements forthe year ended 31 Dece¥nber 2021. The charity reEiStration number 1$ 1062623. The Trustees confirm that the Trustees, Report and financial Statements have been prepared so as to conform to the Governing Document dated 7 April 1997, The Charities Act 2011 and The Charitie5 SORP {FRS1021. The Trustee5 consider that the Charity is exempt from the requirement for an audtt. but that an independent examination is required. In preparing the Trustees, Report and financial statements. the Trustees have paid due regard to Section 1715) of the 2011 Charitie5 Att concerning public benefit guidan. LEGAL AND ADMIN15nlATIVE INFORMATION The name of the Charity is Christian Response. The 8overning document 15 the Trust Deed dated 7th April 1997 and the scheme registered by the Charwty Commissioners on 3rd June 1997. Registered Charity No. 1062623. The trust uses the workinE titles-christian Response°,"Christian ReSpore to Eastern Europe". "CR2EE" and"CREE". The principal address for the charity is 20 Vision Hill Road. Budleigh Salterton, Devon. EX9 6EE. The names of the Trustees are: Graham Carey (Chair of Trustees) Richard Critchley (Secretary and Treasurer) Hugh Scudder Icharity Director) The tnjstees meet formally on a minimum of 3 tirne5 a year. Trustees are appointed In accordance with governin8 documents. In practice there must be at least 3 trustees. The main bank accounts are held wtth Barclays Bank. and a savings account is held with Kingdom Bank. The independent examlner Is Stephen J Brlght (Chartered Accountant). 10 High Croft. Exeter. EX4 4JQ Solicitors are appointed as required.
CHRISTIAN RESPONSE TRUSTEES. ANNUAL REPORT (¢ontlnued) AIMS AND MANAGEMEMf OF CHRISTIAN RESPONSE Objects of the charlty The objects of the charity are to provide relief to disadvantaged and vulnerable people living In Eastern Europe through the 5UPPQrt of donations received from individuals and organisation5 in thi5 country. In prattice the charitys main area of work during 2021 was Moldova. Help is given by supporting families, churches and medical organisation5 through financial gifts, taking HumanitarÈan aid and medical supplies, and Setting up projects to provide long term benefits and 1ndepellden. It is also given through arranging for special medical diagnosis and treatment here in the United Kin8dom. Mission Statement Our Mlsslon Statement is to encourage disadvantaged people living in Eastem Europe by: Letting them know there are people in England who care for and regularly pray for them. Sharing our worldly wealth with them. Sharing the love of Jesus with them. Helping them to help themselves. Being a source of inspiration and encoura8ement to everyone at all times and in all places. Key management personnel The trustees consider that the board of trustees are the key manaBement personnel of the charity in charge of directing and controlling the charity and its day-to-day operation. All trustees give their time freely and no trustee is remunerated. Details of expenses and related party transactions are shown in notes 7 and 8. Each member of the team has visited Moldova in the pasL and therefore has some understanding of the needs of the families. Where volunteers are involved in visiting Moldova or elsewhere in Eastern Europe in support of the work of the charity. they are encouraged to rat5e funds toward the c05t for their trdvel. Whilst in the country, atcommodation is normally w5th families and a small gift is sometimes gNen to them to help to cover the cost of food. REVIEW OF AcfiviTIES DURING 2021 Supportfor poor and needy familles In Moldova During 2021 we continued to send money each month via trusted partners to help poor and vulnerable people in Moldova and Romania. Additional funds were sent to Moldova for families and individuals experiencing extra suffering due to the impacts of Coronavirus. In addition to three humanitarian old trucks. a total of £85,0(X) of monetary grants was sent to Moldova. Financial gifts and famity support boxes sponsored by familie5 here in England We given to over 200 families, with extra payments in 2021 due to the effect5 of the pandemic on incomes and needs. and tsking on additional projects where p055ible.
CHRisnAN RESPONSE TRusfEES' ANNUAL REPORT (o)nttnued} Some of the money wa5 used to pay for education, or buy animals to encouraBe people to grow their own food, or buy wood to help them keep warm in the cold winterweather which can drop as low as-20c. Money was a150 Used to support soup kttchens (in Balti, Chiperceni, and Borceagl and children's homes, and to provide accommodation for homeless familtes to Ilve in. This aid was distributed in Moldova through local partner churches and trusted individua15. The Wofk of Christian Response to meet the many needs in Eastern Europe continued to be very challengin& and particularly $0 due to the impacts of the Cowd-19 pandemlc on many in Moldova. and it is difficult to admit that we cannot do everythir Three lorry loads (ln July, October and December) of humanitarian aid consisting of bedding, clothes, Christmas shoe-boxes and family boxes were despatched to Moldova. In totsl. over 32 tonnes of aid was delivered, including the December delNery of some 6000 Christmas shoeboxes and fami boxes. Thi5 Wa5 achleved by the wonderful support of marry volunteer5 who had to contend wrih the extra problems to comply with Coronavirus restrictions In the UK. Only one visit lin October/Novemberl to Moldova was posslble by a Trustee during 2021 due to the Coronaviru5 pandemic. Such visits help us to better understand the needs of people, see first-hand the work being done by our partners, and be assured that our supporterg money is being used appropriately. Most importantly. the personal visits help to build on the excellent relationships Christlan Response has with the hundreds of families helped in Moldova. This personal contact is very important and build5 trust with the poorand vulnerable. Christlan Response has reIVed signed recelpts from each of our partners to confirm right use of the funds we have sent and photographs of projects. Also. frequent on-line contart was maintained to keep aware of the needs and how the aid was being distributed. During 2017 a new charitable orEanisation known as 'Rapun5 Crestin. (Christian Response) was established in Moldova to take ownership of the properties purchased through fvnding provided by Christian Response in the UK. Properties previously purchased and owned by"Mi5uiuna Crestina Christian Response SRL" are in the process of being transferred into the new non-profit ooanisation. Hugh Scudder is one of the trustees of both organisations. Supportlnz activities The were 5 trustee5' meetlngs during 2021, which were held on-line due to the Coronavirus pandemic. During the yearthe finances were managed. and delivery of money and humanitarian aid to Moldova was monitored and maimained. Chrlstlan Response held six News and Prayer meetings to infomi supporters of latest issues in Moldova and to pray. They were held online due to Coronavirus restriction5 orconcerns. Five newsletters (January. April, Juty, October and December) were distributed to over 300 supporters to keep them infomed of the work of the charity. The April newsletter comprised a summary ofthe 2020 Annual Report.
CHRisnAN RESPONSE TRusfEES' ANNUAL REPORT (contlnued) FundraislnE The funding of Christian Response 15 provided through both regular and occasional gifts from Individua15 and organisations as a result of personal contart with our many supporters and through the many presentation5 that are given to both religious and seculargroups throughout the year. Some of our supporters also organise coffee mornings and other events in support of the charity. We are grateful to individuals who arrange sponsored events and donate the fund5 to our cause. Supporters The trustees are very 8ratsful to a large number of people who support the charity through their financial giving and many volunteers who assist with the ¢ollettion and sorting of the humanitarian aid and medical supplies. and In raising money through official events. There are a150 those who give their time loading the lorries. All the work is carried out byvolunteers. Organlsatlons During the year there has been some generous SUPPOrt by churches, companies. schoo15 and other organisations who have given both financial donations and goodslservices for distribution in Moldova. We are grateful for the provision of vehicles for collectlon and moving of goods here in the UK and warehousing forthe collection and sorting of Human¥tarian aid and medical supplies. Warehousing We are very grateful to a supporter for the use of premises known as The Old Acom Kindergarten, Exmouth" for the receiving and 50rting of humanitarian aid and medical supplie5. The premises have enabled u5 to carry out this work in somewhat o)mfortable premises whith is especially appreciated during the winter moftths. FINANCIAL MATfER5 Publlc benefft The Trustees have considered the requirements to be of benefit to the public as required by the Charity Commission. They are satisfied that the current actNities a5 listed above are for the benefft of many needyfamille5 and indNiduols in Moldova and Romania. and so meet those requirements. Income and expendlture The main aim of the trust is to raise funds for distribution to families and organisations in Eastern Europe and to assist improvements in the andardS of living and independence of the very poor people in that aa. During this year the charity ceiVed a total of £87.14012020- £103,454) from general donations, includlng Gift Aid tax refvnds. and £7,083 (2020: £5.961} In donated goods. Expendtture forthe year was £105.82712020-. £128,636) out of whith £92.40712020: £114.108} was Specific 8tfts and ald for the peoples of Moldova1£92,1851 and Romania {£222).
CHRisllAN RESPONSE TRUSfEES' ANNUAL REPORT (continued) Reserves Polkv Reserves a the resources of the trust that can be made available to spend for all or any of the trust's purposes once it has met its commstments and covered its other planned expendlture. We currently aim to maintain a minimum level of £30,CKJO reserves in hand: this is equivalent to more than three months of expenditure. The reserves held by the tharty on 31st December 2021 amount to £84,202. Rlsks The major risks to which the charity is exposed, as identified by the trustees, have been reviewed and systems have been established to mitigate these risks. All funds are in UK bank accounts protected by the UK s Financial Services Compensation Scheme {FSCSI. and the trustee5 ensure that the maximum in any one banking organlsation is £85,IXKJ. TRUSTEES. RESPONSIBiimES IN RELATION TO THE FINANaAL sfATEMENTS The law applicable to tharities in England and Wales require5 the trustees to prepare financial Statements for each financial year which gNe a true and fairview of the Charivs financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view. the trustees should follow best Practi and: Select 5Uitable accounting policie5 and apply them consistently; Make judgements and estimates that are reasonable and prudent; State wthether applicable accounting siandards and ststements or recommended practi have been followed, subject to any departures disclosed and explained in the finanaal statements; and Prepare the financial statements on the going concern basls unless it is Inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeplng accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ensure that the financial statements comply with the charities Act 2011. the charlty (Accounts and Reports) Regulations and the provislon of the trust deed. The trustees are responsible for safeguarding the assets of the charity and hence for tsking reasonable steps forthe prevention of fraud and other irregularities. Slgned Graham Carey {Chairmanl Authorised to sign on 11 May 2022
INDEPENDENT EXAMINEIVS REPORTTO THE TRU5fEES OF CHRisfiAN RESPONSE YEAR ENDED 31 DECEMBER 2021 l port on the accountsofthe tharity fortheyear ended 31 Dember2oZ1. whlch aresetoutoft pages8 to 16. Respective respo7[ties01 trusteEsand wrnlner The chanSttees3re re5pon5ible forthe preyration of the èccounts.TheChariV5tsWrtees ton5ider that an audit Ès not regyired for thisyear lundersedion 144121 of the ChariDesACt2011 lthe 2011ktl) and that an independent exaTniftatlon is needed. ismy resPOn5ibiltyto: lal examine the acounts lunderse¢tKJn 145 Of the 20JIArt)," Ibl to follow the procedures13id down in the General Dirertion$8iven bythe Charity Commtssloner5 lundersertion 14515llbl of the 2011 Artl- and Icl to swwhetherpartkular mattershavecoThe myaitenlioiL Basis of IndependentExamlnerfs rtport My examlnathn wascarried out in oryordantt wlih the Generdl Dlrtctlons8ivÈAbytheCharity Commissioners.An examinatyon indudesa reviewof accouniing rècoTdskeptby thecharity and a comparison of the accvunts presetrted withthose record& Ital¥o indude5conskleMion of Bny unusual items0frfOsUleS It) theatcounts, and the 5eeklnK of explanation5from you as tru5teE5 concernin8anysuth matters.The Procedu undertaken do noi prDvide all the evldence th81 woukl be reoulred inan audttand consequently no opinion EsgNen asto whetherthÈactt*unts presenta "true and fal¢view3nd the report isltmited to those matters setout in the #atementsbelow. IndependentExaminerfs statement connection with my examination. no MatterhcOMe to my attention: 11 whlch glves me reasonable causeto belle¥etha¢ in any material respec accouniing records were Th)tkept In arMrdanwith Section 63 of the 2008 Acl and Seciiori 130 of the 2011AcL' the accounts do not ¢omptywiththe records: and the attountsdo notcompty wlth the appllcabie Wu1ments concerningthe fomi and contentof accountssetoutin the Charitie5 (Accountsand APrts) ReBulauons2cyJ8 othEr thèftany cOnsered as part Of an independentexamination. 21 lowhith. in my oplnion, attention should be drawAln orderioenable a properundtrstanding of the accountsto be reached. Stephenj 8right MA {Oxonl MBA FCA Chartered Accountant 10 High Crort Exeier. EX44JQ LOIL
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CHRISTIAN RESPONSE BALANCE SHEET AS AT 31 DECEMBER 2021 2021 2020 FIXED ASSErs Tangible Fixed Assets CURRENT ASSETS Debtors (tax recover4ble) Debtors lotherl Cash at bank 2.877 1741 80,291 io 97.622 85.572 Its),499 CURRENT LIABILMES Creditors: amounts falling due within one year IAccrua151 1.370 4.655 Net current assets 84.202 95,844 .TOTAL NU.ASSETS-_. - 84202 .95.844 THE FUNDS OF THE CHARtrY Unrestricted funds Restricted: Moldova funds Restricted: Romania fijnds 12 12 Iz 63.201 21.001 63,017 32,827 84,202 95,844 Graham Carey {Chaimian} Richard Critchley (Treasurer) The financlal statements were approved by the Trustees on 11 May 2022 The note5 on pages 9 to IS form part ofthese financial statements
CHRISTIAN RESPONSE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021 NOTE l. AccouNllNG POUCIES The following accounting policies have been used consistently in dealing With items whlch are considered material in relation to the charity's financial statements. Basis of Accounting The financial statements have been prepared under the historical cost convention and in accordance with applicable accountill8 Standards and Statement of Recommended Practice Charities SORP IFRS1021. b) Income and Expenditure Voluntary income including legacies is accounted for on receipt, but expenditure is accounted for when the liabilFty is incurred. Tax Refunds Tax refunds arise out of the receipt of donations by way of Gift Aid and credit 15 taken in the accounts for these refunds when the underlying 8ift is received. Credit forthe tax refunds Is taken in the unre5tri¢ted fund. d) Depreclatlon and fwed Assets Fixed assets are capitalised at cost ond depcIatIOn 15 calculated so as to write off the cost of the assets over their effective useful live5. Only assets costing in excess of £250 are capitali5ed. Equipment is vKitten off on a stratght-line basis by equal instslments over three orfour years. Allocatlon of Costs Cosrs are allocated diredy to the fund to whith they relate or are apportioned on reasonable justifiable and consistent basis. Foreign CuTren¢ies Assets and liabilities in foreign currencies are translated into 5terlinB at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchan8e ruling at the date of transaction. Exchange dIfferenS are tsken Into account in arrlvlng at the operating result. NOTE 2. DONATIONS AND LEGAaES 2021 2020 Donations Donated goods Legacies Tax refvnds 76,392 7,083 84,658 5,961 7,500 11,296 10,748 109,415
CHRISTIAN RE5PONSE- NOTES TOTHE FINANaAL STATEMENTS YEAR ENDED 31 DECEMBER 2020 (contlnued) NOTE 3. ANALYSIS OF EXPENDMJRE Restrfcted Moldova Fund$ 2021 Restrfrted Romanla Funds 2021 Unrestrfcted Funds 2021 Totsl 2021 Raising fund5 Printin& postage and offlce supplie5 355 355 Charltable acU¥ities Gifts Donated goods Haulage and fuel Travel and subsistence Bank charges Warehouse costs Room rent Support costs 85,102 7.083 9.866 1.069 216 S14 222 85.324 7.083 9.866 1.069 216 514 L622 1.622 105.472 222 105.694 rotal expenditure los17 106 Restrlcted Moklova Funds 2020 Rtstrfcted Romanla Funds 2020 Unrestrkted Funds 2020 Total 2020 Ralsin8 funds Prlntin& postage and office supplies 913 913 Charltsble a¢thvltles Gafts Donated goods Haulage and fuel Travel and subsistence 8ank charges Warehouse costs Room rent Support costs 90,067 5.961 9.945 105 552 558 58 2,016 108.147 5.961 9.945 ios 56 558 58 2341 325 109.262 18.461 127.723 Total expendlture 110,175 61 128.636 io
CHRisnAN RESPONSE- NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021 (continued) NOTE 4. SUPPORT COSTS 2021 2020 Insurance Independent examination 747 875 717 1,624 1,622 2.341 2021 2020 Allocated as follows- Moldova: In5uran¢e Moldova: Independent examination Romania= Independent examination 747 875 717 1,299 325 1.622 2.341 NOTE 5. GIFTS During the year there were 62 8fdnts12020: 641 totalling £54,07612020-. £65.9811 to responsible individuals for onward distribution to families and individuals for the relief of hardship and for special needs. In addition, there were 58 grants12020: 4SI of £31.248 {202Q= £42.1661 to institutions, again via responsible indwiduals. The geographical split of the gifts shown below is summarised in the analysi5 of expenditure in note 3. The grants forfamilles and individuals were.. 2021 2020 Fund Family support= Moldova Family support= Romania Medical costs Animals and trees Education costs Winter fuel Home repair5 for poor families 38,559 222 8,142 1.618 1.438 2.243 1854 53,358 2,ICK) 3,748 2,203 1,620 2,330 622 Moldova Romani Moldova Moldova Moldova Moldova Moldova Moldova 54.076 65,981 li
CHRISTIAN RESPONSE- NOTE5 TO THE FINANCIAL sfATEMETrifs YEAR ENDED 31 DECEMBER 2021 (contlnued) NOTE 5. 6IFfs {continued) The grants to institutlons were as follows.. 2021 2020 Fund Orhei Church and soup kitchen Soup kitchens (Balti. Chiperceni and Borceagl Summer camps Christmas children's actNities Children's work at Hirtopul Chipoteni Church building work Chiperceni Church building work Raspuns Crestin for rehousing of poor families Taxes and legal fee5 for transfer of Gura Biculiu Centre to Raspuns Crestin Repairs at Gura Biculiu Centre Funeral expenses at Chiperceni Aurora Christian Association (UK charity) Life to Romania IUK charity) Asociatia Centrul Cstin Betania for meal programme, 5UPPOrt of pastors. and building work5 at Suncuius 2.007 11.198 1.828 2,185 9,199 Moldova Moldova Moldova Moldowd Moldova Moldova Moldova Moldova 337 4.549 2,723 7,980 11,539 463 169 1479 1382 Moldova Moldova Moldova Romania Romanla Romania 6,980 31,248 42,166 NOTE 6. DONATED GOODS Donated goods have been included in donations received and gifts made. These goods have been included in the accounts at the valuations given on the cargo manifests when the goods we shipped. Z021 2020 Value of donated goods 7083 5,961 NOTE 7. TRusfEE'S REMUNERATION AND EXPENSES No remuneration directly or indirectly out of the funds of the charity was pald or payoble for the year to any trustee or to any per50n or persons known to be connetted with any of them {2019- £nill. Expenses of the charity of £71812020: £169) were reimbursed to 2 (2020: 21 trustees in the year. This includes E664 travel and subsistence expenses incurred by Hugh Scudder during his Mission Trip to Moldova for ChrFStian Response in September/October 2021. The other expenses were for printin& postage and stationery costs. The trustees also spend money on other items without seeking reimbursement. 12
CHRISTIAN RESPONSE- NOTES TOTHE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021 (contlnued) NOTE & RELATED PARTYTRANSAcfioNS In addition to the reimbursement of expenses to the trustee5 detalled in note 7. there were donations to the charity totalling £1005 by I trustee and the wiFe of one of the trustees. NOTE 9. TANGIBLE FIXED ASSETS Equipment cost Brought forward Disposal 835 15701 Carrled forward 265 Depreciation Brought forward Disposals Charge for year 835 1570) Carried forward 265 Net Book Value 31.12.2021 31.12.2020 All tangible fixed assets are held in the Unlted Kingdom. NOTE 10. BANK AND CASH All bank accounts and cash balances are held in the United Kingdom. 13
cHRIlAN RESPON5E- NOTESTO ThE RNANCIAL sfATEMENTS YEAR ENDED 31 DECEMBER 20ZI {COTrtinued) NOTE 11. MOVEMEMf IN FUNDS Current year Balance Income Expendlture Trdnsfers Balance at 31 December 20ZI Jamiary 2021 Unrestricted fvnds 63,017 63,201 Restricted funds Moldova Romania 32,827 94.1Y)I 222 105.827 222 21.Th)1 32,827 94,223 106,049 21.001 Total funds 95,844 lo649 84,202 Prlor year Balance In¢ome Expendlture Tran5fets Balance at 31 December 2020 January 2020 Unrestrfcted funds 63,885 364 112321 63,017 Restrfcted funds Moldova Romania 33,787 17,029 109,215 2iXI 110,175 18A61 32,827 1232 50.816 109,415 128.636 1232 32.827 Totsl funds 114,701 109.779 128.636 95,844 14
CHRISTMN RESPONSE- NOTES TO THE FINANCIAL ATEmENTs YEAR ENDED 31 DECEMBER 2021 (continued) NOTE 12. NEf ASSETS BEfwEEN FUNDS Current year Restrirted Moldova Funds 20ZI Restricted Romanla Funds 2021 Unrestrlcted Funds 2021 Totsl 2021 Fixed assets Current assets: Cash at bank Debtors Creditors Idue within I yearl 17,090 5281 11370} 63,201 80.291 5281 {13701 21,fy)1 63,201 84.202 Prloryear Moldova Fund5 2020 Romania Funds 2020 Unrestrfcted Fund$ 2020 Total 2020 Fixed a55ets Current assets Cash at bank Debtors Creditors Idue within I yearl 36,111 61,511 2.877 {13711 97.622 2.877 14,655) {3.284) 32,827 63.017 95 15