CHRISTIAN RESPONSE ACCOUNTS Year Ended 31 December 2023 Registered Charity No 1062623
CHRISTIAN RESPONSE ADMINisfRATIVE INFORMATION TRusfEES Mr Graham CaV Mr Richard Critchley Mr Hugh Scudder PRINCIPAL ADDRESS 20 Vislon Hill Road Budleigh Salterton Devon EX9 6EE BANKERS Barclays Bank PIC Bedford Street Exeter Exi ILX INDEPENDENT EXAMINER Mr S J Bright Chartered Accountant 10 High Croft Exeter EX4 4JQ CHARITY NUMBER 1062623
CHRISTIAN RESPONSE AccouKfs FOR THE YEAR ENDED 31 DECEMBER 2023 Trustees, Annual Report Independent Examlnerfs Report Statement of Flnancial Activities Balance Sheet Notes to the Accounts 9-15
CHRISTIAN RESPONSE TRusfEES' ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 INTrODUCTION The Trustees submit the Trustees, Report and unaudited financial ststements for the year ended 31 December 2023. The charity registration number is 1062623. The Trustees confirm that the Trustees, Report and financial statements have been prepared so as to conforni to the Governing Document dated 7 April 1997, The Charttles Act 2011 and The Charities SORP (FRS102). The Trustees consider that the Charity is exempt from the requirement for an audit, but that an independent examination is required. In preparlng the Trustees. Report and financial statements, the Trustees have pald due fegard to Section 17(5) of the 2011 Charities Act concerning public benefit guldance. LEGAL AND ADMINISTRATIVE INFORMATION The name of the Charity is Christian Response. The govemln8 document15 the Trust Deed dated 7th April 1997 and the scheme re8lstered by the Charlty Commtssloners on 3rd June 1997. Registered Charity No. 1062623. The trust uses the worklng tltles "Chrlstian Response". "Christian Response to Eastern Europe", "cr2ee- and "cree". The prlnclpal addre$5 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) Hu8h Scudder (Charity Director) The trustees meetformally on a minimum of 3 times a year. Tru5tee5 are appointed In accordance with governing documents. In practlce there must be at least 3 trustees. The main bank accounts are held with Barclays Bank, and a savings account Is held with Kingdom 8ank. The independent examiner is Stephen J Bright (Chartered Accountant), 10 High Croft, Exeter, EX4 4JQ Solicitors are appointed as required.
CHRisfiAN RESPONSE TRusfEES' ANNUAL REPORT (contlnued) AIMS AND MANAGEMENT OF CHRISTIAN RESPONSE Objects of the charfty The objects of the charty are to provide relief to disadvantaged and vulnerable people living in Eastern Europe through the support of donations reIVed from individua15 and organisations in the UK. The main areas of work durin8 2023 were Moldova and Ukratne. Help is given by supporting families and thurches through financial gifts, tsking humanitarian aid, and setting up projects to provide long temi benefits and independence. It is also given through arranging for special medlcal dlagnosis and treatment here in the UK. Misslon Statement The Mission Statement for Christian Response (cr2ee} is to encourage dlsadvanta8ed people Ilvln8 In Eastern Europe by: Lettlng them know there are people in the UK who care for and regularly pray for them. Sharing our worldly wealth with them. Sharin8 the love of Jesus wlth them. Helplng them to help themselve& Being a source of inspiration and encouragement to everyone at all times and In all places. Key management personnel The trustees conslder that the Board of Trustees are the key management personnel of the charity in charge of dlrectlng and controlling the charity and its day-to-day operation. All trustees glve thelr tlme freely and no trustee is remunerated. Detsils of expenses and related party transactions are shown In notes 7 and 8. Each trustee has visited Moldova in the past, and Hugh Scudder has visited Ukraine. Therefore, the trustees have understandlng of the needs of the families and organlsatlons that cr2ee supports. Publlc benefit The trustees have consldered the requirements to be of benefft to the publlc as required by the Charity Commlssion. They are satisfled that the current actlvltie5 as Ilsted above are for the benefit of many needy families and individuals in Eastem Europe, and so meet those requirements. Reserves Pollcy Reseryes are 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 commitments and other planned expenditure. The current aim is to maintain a minimum level of £50k reserves in hand: this is equivalent to about three months of expenditure. The reserves held by the charity on 31st Dernber 2023 amounted to £95k. Risks The major risks to whtch the charity is exposed. as identified by the trustees. have been reviewed and systems have been estsbli5hed to mitigate these risks. All funds are in UK bank accounts protected by the UK s Financial Services Compensation Scheme (FSCS), and the trustees ensure that the maximum in any one banking organisation is £85,0(K).
CHRisnAN RESPONSE TRusfEES' ANNUAL REPORT (continued) REVIEW OF AcnvmE5 DURING 2023 Areas of actlvlty For many years cr2ee has been helping disadvantsged and vulnerable people in Moldova. In 2020, cr2ee stopped its general work in Romania, but has continued to occasionalty help a couple of familles that some supporters have known for manyyears. Since the start of the Russian war in Ukralne In early 2022, cr2ee has been also providin8 humanitarian aid to displaced Ukrainians through some churches in Ukraine. During 2023 the charivs totsl monetary income was £283k, of whlch £281k was from monetary donations (including Gift Aid tax refunds). The total expenditure was £303K of which £263k was sent as grants for the peoples of Moldova, Ukraine, and Romania. and £33k was spent on haulage and warehouse costs for delivering humanitarian aid goods. In addition, an estimated £96k value of humanitarian aid goods was donated by our supporters and sent to Eastern Europe in seven truck-loads. Each truck was fully laden with bedding, clothing, food, medical supplies. toiletries and other humanitarian goods were. The final two trucks included over 5000 Christmas shoeboxes for children and family boxes. In total, 80 tonnes of aid was delivered. The actlvltles In 2023 are summarlsed Sn the table below. Area Money sent In 2023 (thousands of £) Lorry loads of humanltsrlan ald In 2023 Estlmated value of donated humanltarlan ald (thousands of £ £42k Moldova Money and aid sent through lon8Standin8 trusted partners In Moldova Money and aid sent through newly established partners in Ukraine Money raised by Indlviduals in Devon sent directty to two families In Romania £144k Ukraine £118k £54k Romania £1.5k TOTAL £263k 1£199k in 2022) £96k {£24k in 2022) {7 in 2022) Money sent to Eastern Europe During 2023 money was sent each month via trusted local partner churches and trusted individuals to help dssadvantaged and vulnerable people in Eastern Europe. Financial gifts and family support boxes sponsored by families here in the UK were given to over 200 families in Moldova. Some of the money was used to buy animals or seeds to encourage people to grow theirown food, or buy wood to help them keep warm in the cold winter weather which can drop a5 low as-21rc. or pay for medical fees or education. Money was also used to support soup kitchens, and fund summer camps and other activities for children. Similarty, financial 8ifts were sent to various churches/Christian organisations in Ukraine to help displaced people.
CHRisfiAN RESPONSE TRU5TEES' ANNUAL REPORT (contlnued) cr2ee obtain5 signed receipts from each of its partners to confimi right use of the fvnds that have been sent and photographs of projects. Also. frequent on-line contact is maintained to keep aware of the needs and how the aid has been distribirted. Wisits One of cr2ee's trustees, Hugh Scudder. visited Eastem Europe three times in 2023. and has regular conversations with our partners in Moldova and Ukraine, to better understand the needs of people, see first-hand the work being done bythe charitVs partners, and be assured that supporters, money is being used appropriately. Importantly. the personal visit5 help to build on the excellent relationships cr2ee has with the hundreds of families helped in Moldova. Thls personal contact Is very important and builds trust wlth the disadvantaged and vulnerable. Supportlng attlvltles There were five trustees, meetings durin8 2023, which were held on-line to save travelling costs. During the year the finances were managed including the delivery of money and humanitarian aid to Moldova and Ukraine, and the chariWs policies were reviewed. In addition, the potential merits of transferring the cr2ee from charitable trust status to charitable incorporated organlsation (CIO) status were considered: it was concluded that at the present time the disadvantages outwelgh the beneflts. cr2ee held six online News and Prayer meetln8S to inform supporters of latest issues In Moldova and Ukralne, and to pray. Three newsletters (January. July and November) were dislributed to over 4(K) supporters to keep them Informed of the work of the charity. In addition, a summary of the 2022 Annual Report was sent to supporters In March. News items were also published on cr2ee's Facebook page and webslte. Many presentations about the charitvs work were given to church and other groups throughout the year. ACKNOWLEDGEMENTS Supporters and volunteers The fundlng of the charity is provlded through regular and occasional gifts from individuals and organisations. Durlng the year there has been generous support by churches, charitable trusts, companies, schools and other or8anisation5 who have given both financial donations and 8oods/services for distribution in Moldova or Ukraine. cr2ee is very grateful to all donors. The sending of such a large quantity of humanitarian aid goods in 2023 was achieved by the wonderful support of many volunteers. The trustees are very grateful to the large number of people who supported the charity throu8h their giving of aid, and those who freely gave a lot of time to assist with the collection and sorting of the humanitarian aid and loading the lorries. All the work is carried out by volunteers. cr2ee could not have done any of this without the wonderful team of volunteers.
CHRisnAN RESPONSE TRUSTEES. ANNUAL REPORT (contlnued) WaTe1Thing and haulage cr2ee is very 8rateful to a supporter for use of premises known as Yhe Old Acom Kindeoarten. Exmouth. for the receivir* sorting of humanitsrian aid. Also. anothersupporter has kindly provided the use of storage at Ford Farn? Barn in Kenton. These premises have enabled cr2ee to safely sort and store Bld5 before despatch by lorry to Eastern Europe. The tremendous wlllln8ness of the Romanian drlver enabled the transport of humanitarian ald from the store in Exmouth to vkrnir on 4 occasions. in addltion to deltveries to the usual destination in Moldova. TRusfEES' RESPONSIBiullES IN RELATION TO THE RNANaALSTATEMEiirs The law applICab to charftles in En8land and Wales requires the trustees to prepare financlal statements for each financial year which 8Ne a true and falr vlew of the Charltvs flnancial actlvltles durfn8 the year and of its financial position at the end of the year. In preparlng financlal statements giving a true and falrvlew. the trustees should follow best practke and: Selert sultable accounting pollcles and apply them conslstentty: Make Judgements and estlmates that are reasonable and prudenL' State whether applicable accounting standards and statements or recommended practl have been followed, 5ubJert to any departures dixlosed and explained in the financlal statements; and Prepare the financlal stat•mentson the 8olr¥a concem basls unless ft Is.Inapproprfate to presume that the charty WTII contlnue In operation. The trustees are responslble for keepln8 accountlng records whlch d15close wlth reasonable accuracy the financial position of the tharity and whith enable them to ensure that the financlal statements comply with the Charfties Art 2011. the tharity (Accounts arKI Reports) Regulations and the provlslon of the tnjst deed. The tntstees are responslble for safe8uardin8 the assets of the charlty and hence for tskln8 reasonable step5 for the preventlon of fraud and other Irre8ularltles. Slgned _ Graham Carey {Chairnianj Autborised to Si8n on 22 FebnRry 2024
INDEPENDENT EXAMINER'S REPORTTOTHE TRUSTEES OF CHRISTIAN RESPONSE YEAR ENDED 31 DECEMBER 2023 I report on the accounts of the Chartty forthe year ended 31 December 2023, which are set out on pages 7 to 15. Respectlve responslbilltie5 of trustees and examiner The Charitvs trustees are responsible for the preparation of the accounts. The Charity's trustees consider that an audit is not required for this year (under Section 144121 of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed. It Is my responsibility to: lal examine the accounts (under sectlon 145 of the 2011 Act); Ibl to follow the procedures laid down in the General Directions glven by the Charlty Commissioners (under section 145(5llb) of the 2011 Act): and Icl to state whether particular matters have come to my attention. Basis of Independent Examlner's report My examlnatlon was carried out Sn accordance with the General Directlons given by the Charity Commi55ioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seekin8 of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evSdence that would be requlred in an audit and consequently no opinion is given as to whether the accounts present a true and fair" view and the report is limited to those matters set out in the statements below. Independent Examlnerfs statement In connection with my examination, no matter has come to my attention: 11 which gives me reasonable cause to believe that, in any ma(erial respect, accounting records were not kept in accordance wlth Section 63 of the 2008 Act and Sectlon 130 of the 2011 Act; the accounts do not comply with the records; and the accounts do not comply with the applicable requirements concerning the fom and content of accounts set out Sn the Charities (Accounts and Reports) Regulatlons 2008 other than any considered as part of an independent examination. 21 to whlch, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 5iyM(JL Stephen J Bright MA (Oxonl MBA FCA Chartered Accountant 10 High Croft, Exeter, EX4 4JQ Date:
CHRisfiAN RESPONSE BALANCE SHEEr AS AT31 DECEMBER 2023 2022 Tan8ible Fixed Assets L521 CURRENT ASSErs Debtors (tax recoverdble) Debtors (other) Cash at bank 2.926 1,291 95,186 2,767 1,409 116.917 10 99A03 12L093 CURRENT UABILMES Creditors: amounts tdllln8 due wlthln one year (Accruals) 1,371 Net current assets 98.034 i,2 TOTAL NEf ASSETS , 99555 119.722 ThE FUNDS OFTHE CHARrrY Unrestrlcted funds Moldova funds Romania funds Ukraine funds 12 92.567 5.220 24 L744 80.451 33,337 Iz 12 5,934 9955 119.722 Grdham Carey {Chairman) Rkhard Critthley (Treasurer) The finanthl ststements were approved by the Tntss on 22 February 2024 The notes on pages 9 to 15 fomi part of financial statemer
CHRISTIAN RESPONSE NOTES TO THE FINANCIAL sTATEME[s YEAR ENDED 31 DECEMBER 2023 NOTE I. ACCOUNTING pouaES The following accounting policies have been used consi5tentty in dealing with items which are considered materlal in relation to the charity's financlal statements. Basls of Accountlng The financial statements have been ppared under the historical cost convention and in accordance with applicable accountin8 Stsndards and Statsment of Recommended Practice Charities SORP (FRS102). b) Income and Expendlture Voluntary income including legacies Is accounted for on ceIpt, but expendlture15 accounted for when the Ilability is incurred. Tax Refunds Tax refunds arise out of the receipt of donations by way of Gift Ald. Credit Is tsken in the accounts for these refunds when the underlyin8 8ift is recelved, and allocated to the area desl8nated for each gift. d) DepreciatTon and Flxed Assets Flxed assets are capitallsed at cost and depreciatlon is calculated so as to wrlte off the cost of the assets over their effective useful lives. Only assets costing in excess of £500 are capitalised. Equipment is written off on a straight-line basis by equal instalments over three or four years. Allocatlon of Costs Costs are allocated directly to the fund to which they relate or are apportioned on reasonable justifiable and consistent basis. Bank Interest and bank char8es are allocated to unrestricted. Forelgn Currencies Assets and liabilities in fol8n currencies are trdnslated Into sterling at the rates of exchange ruling at the balance sheet date. Transactlons in forelgn currencles are translated Into sterling at the rate of exchange rulln8 at the date of transaction. Exchange differences are taken into account in arriving at the operdting result.
CHRisnAN RESPONSE- NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 (continued) NOTE 2. ANALY515 OF INCOME Mddova Romanla Ukralne Unrestrkt Funds Funds Funds -ed Funds 2023 £ 2023 £ 2023 Total Funds 2023 Total Funds 2022 Monetsry donatlons Donatlons Le8acies Tax refunds 73,567 1.300 5.301 68.736 268,904 245.693 10,000 15,225 9.062 238 561 1307 12,168 82,629 1.538 125A62 71,043 281.072 270,918 Donated 8oods (estimated value) 41234 9S,917 23,968 Totsl donatlons 124863 L538 179,$45 7L403 376,989 Bank Interest 1.513 507 Total Income 1.538 179.545 71556 378.502 295.393 io
CHRisnAN RESPONSE- NOTES TO THE FINANCIAL sfATEMEKfs YEAR ENDED 31 DEMBER 2023 (continued) NOTE 3. ANALYSIS OF EXPENDITURE Moldova Romania Ukralne Unrestrkt Funds Funds Funds -ed Funds 2023 2023 2023 2023 Total FurKIs 2023 Total Funds 2022 Ralslnz furKIs Prlnting, postage and office supplies 575 552 L127 1,383 Charltable artivttles Monetary grants Haulage and fuel Warehouse costs Travel and subslstence Bank charges Support costs Donated goods (estimated value) 143.536 12,831 L514 118,321 18,471 964 882 263,371 31,302 1,812 2.975 198,935 30.441 785 2,093 564 1,704 23,968 2,093 863 42.234 862 53,683 1,725 95,917 Total charltable actlvltle5 202,405 1,514 193,183 397,542 258,490 Total expendlture 202,980 I14 193.735 398.669 259,873 Total monetary expenditure (excludlng donated 8ood5) 160.746 L514 140,052 301752 235,905 NOTE 4. SUPPORT COST5 The support costs and their allocatlon across 8eo8raphlcal fund areas Is as follows: Moldova Romanla Funds Funds 2023 Ukralne Funds 2023 Total Funds 2023 Total Funds 2022 Insurance Independent examlnatlon 382 765 960 789 915 1,725 1,704 li
CHRISTIAN RESPONSE- NOTES TO THE FINANCIAL STATEMEKfs YEAR ENDED 31 DECEMBER 2023 (ctInued) NOTE 5. MONEfARY GRAKts The monetsry grants during 2023 are summarised by geographical fund area as follows: 2023 I£.1]> 2022 (VOIXI) Moldova: Family support Soup kltchens Children's camps and other activities Winterfuel support Bulldlng improvements 85.4 22.7 10.6 12.6 12.3 71.4 18.8 Romanla: Farnily support Ukrnlne: Support for displaced persons In Ukraine Support fordlsplaced Ukrainians In Moldova Children's camps and other artivities Wlnter fuel sUPPOrt 8ulldSng improvements (e.g. kitchens) 75.6 16.3 81.6 29.3 Total 263A 198.9 NOTE 6. DONATED GOODS Donated goods have been Included In donatlons receNed and klfts made. These goods have been Included In the accounts at the valuations given on the cargo manifests when the goods were shlpped. 2023 2022 Value of donated goods 95,917 23.968 12
CHRisfiAN RESPONSE - NOTES TO THE FINANCIAL STATEMEKfs YEAR ENDED 31 DECEMBER 2023 (contlnued) NOTE 7. TRUSTEE'S REMUNERATION AND EXPENSE5 No remuneration directty or indirectly out of the funds of the charity was paid or payable for the year to any trustee or to any person or persons known to be connected with any of them. Also, no remuneration has been made in any previous year. Expenses of the charlty of £3,241 (2022: £1,729) were reimbursed to two trustees In the year. This Includes £1521 for new ITequipment (fixed asset purchase). the cost of which was specifically covered by a supporter. and £635 travel and associated expenses incurred by Hugh Scudder during his Mission Trips to Eastern Europe for the charity durin8 2023, the cost of which was covered by donations from him. The other expenses were for printin& postsge and stationery costs, and warehouse supplies. NOTE 8. RELATED PARTY TRANSAcfioNS The trustees also spent money on other items wfthout seeking reimbursement, and made donations to the charity totalling £2,552. NOTE 9. TANGIBLE FIXED ASSETS Equlpment cost Brought fOard Disposal Purchase 1,521 Carried forward 1,521 Depreclatlon Brought forward Disposals Charge for year Carried forward Net Book Value 31.12.2023 1,521 31.12.2022 NOTE 10. BANK AND CASH All bank accounts and cash balances are held in the United Kingdom. 13
CHRISTIAN RESPONSE - NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DEMBER 2023 (continued) NOTE 11. MOVEMENTIN FUNDS Current year Balance atl January 2023 Income Expenditure Transfers Balance at 31 December 2023 Unrestrlcted funds 80,451 72,556 {60,0) 92,567 Restricted funds Moldova Romania Ukralne 33,337 124.863 1,538 179.545 202,980 1.514 193.735 50,C 5,220 24 1,744 5,934 10,000 39.271 30S,946 398,229 60,000 6,988 Total funds 119.722 378502 398.669 99.555 Prfor year Balance atl January 2022 Income Expendlture Transfers Balance at 31 December 2022 Unrestrlcted funds 63.201 17,814 564 80,451 Restrlcted funds Moldova Romania Ukraine 21,001 137,284 621 139.674 124,948 621 133,740 33,337 5,934 21,001 277,579 259.309 39,327 Total funds 84202 295,393 259A73, 119.722 14
CHRisnAN RESPONSE- NOTES TO THE RNANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 (contlnued) NOTE 12. NEfASSETS BEnKEEN FUNDSATYEAR END Current year Romanla Funds 2023 Ukraine Funds Unrestrirted 2023 Funds 2023 Moldova Funds 2023 Totsl 2023 Flxed assets Current assets: Cash at bank Debtors Creditors {duewithin I yearl 761 760 1,521 24 918 751 (685) 91,798 769 95,186 4,217 {1369) 2.697 (684) 5,220 1,744 92,567 99,555 Prlor year Romanla Funds 2022 Ukrnlne Funds Unre5tr1cted 2022 Funds 2022 Moldova Funds 2022 Total 2022 Fixed assets Current assets Cash at bank Debtors Creditors (due wlthln I yearl 31,802 2,456 (921) 80,431 20 116,917 4176 (1371) 1,700 (450) 33,337 5,934 80N51 119,722 15