CHRISTIAN RESPONSE
ACCOUNTS
Year Ended 31 December 2023
Registered Charity
No 1062623

CHRISTIAN RESPONSE
ADMINisfRATIVE INFORMATION
TRusfEES
Mr Graham Ca￿V
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 re￿IVed 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 De￿rnber 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)
WaTe1Th￿ing 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 Bl￿d5 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
99￿55
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 p￿pared 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 fo￿l8n 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 DE￿MBER 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
I￿14 193.735
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
(c￿tInued)
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 fO￿ard
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 DE￿MBER 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