CHRISTIAN RESPONSE ACCOUNTS Year Ended 31 December 2024 Registered Charity No 1062623
CHRISTIAN RESPONSE ADMINisfRATIVE INFORMATION TRUSTEE5 Mr Graham Carey {to 31 December 2024} Mr Richard Critchley Mr Andrew Littlejohn (from l January 2025) Mr Hugh Scudder PRINCIPAL ADDRESS 20 Vision Hill Road Budleigh Salterton Devon EX9 6EE BANKERS Barclays Bank PIC Bedford Street Exeter EXI ILX INDEPENDENT EXAMINER Mr S J Bright Chartefed Accountant 10 High Croft Exeter EX4 4JQ CHARITY NUMBER 1062623
CHRISTIAN RESPONSE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 coMrENTS Trustees, Annual Report Independent Examlnerfs Report Statement of Financial Activities Balance Sheet Notes to the Accounts 9-14
CHRisfiAN RESPONSE TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 INTRODUCTION The Trustees submit the Trustees, Report and unaudited financial statements for the year ended 31 December 2024. The charity registration number is 1062623. The Trustees confirm that the Tru5tees' Report and financial statements have been prepared so as to confomi to the Governlng Document dated 7 April 1997, The Charities 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 preparing the Trustees, Report and financlal statements, the Trustees have paid due regard to Section 1715) of the 2011 Charltles Act concerning publlc benefft guidance. LEGAL AND ADMINISTRATIVE INFORMATION The name of the Charity Is Christian Response. The governing document is the Trust Deed dated 7th April 1997 and the scheme registered by the Charity Commlssloners on 3rd June 1997. Reglstered Charlty No. 1062623. The trust uses the worklng titles"Christlan Response", "Christian Response to Eastern Europe", "cr2ee° and "cree". The prlnclpal address for the charlty Is 20 Vlslon Hlll Road, Budlelgh Salterton, Devon, EX9 6EE. The names of the Trustees are: Graham Carey (Chalr of Trustees) {reslgned 31 December 20241 Rlchard Crltchley {SeCtary and Treasurer) Andrew Littlejohn tioined l January 2025) Hugh Scudder {Charity Director) The trustees meet fomialty on a mlnimum of 3 tlmes a year. Trustees are appolnted in accordance with goveming documents. In practlce there must be at least 3 trustees. The maln bank accounts are held with Barclays Bank, and a savings account Is held with Klngdom Bank. The independent examiner is Stephen J Bright (Chartered Accountant), 10 High Croft, Exeter, EX4 4Jll Solicltors are appointed as required.
CHRisllAN RESPONSE TRusfEES' ANNUAL REPORT (contlnued) AIMS AND MANAGEMENT OF CHRisfiAN RESPONSE Objects of the charfty The objects of the charity are to provide relief to disadvantsged and vulnerable people living in Eastern Europe through the support of donations received from individuals and organisations in the UK. The maln areas of work during 2024 We Moldova and Ukraine. Help is given by supporting famllies and churches through financial gifts, tsking humanltarian aid, and setting up projects to provide long term beneffts and independence. It is also 8iven throu8h arrangin8 for special medlcal dia8nosis and treatment here in the UK. Mlsslon Statement The Mission Statement for Christlan Response (cr2ee} is to encourage dlsadvantaged people Ilvlng In Eastern Europe by: Lettlng them know there a people in the UKwho Ca for and regularfy pray forthem. Sharlng our worldly wealth with them. Sharing the love of Jesus wlth them. Helping them to help themselves. Being a source of inspiratlon and encourd8ement to everyone at all times and in all places. Key mana8ement personnel The trustees conslder that the Board of Trustees are the key management 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 note5 7 and 8. Graham Carey has lived In Moldova. Richard Crltchley has visited Moldova, and Hugh Scudder has frequently visited Moldova and Ukraine. Therefore, the trustees have understanding of the needs of the families and or8ani5ations that cr2ee support5. Publlc beneflt The trustees have considered the requlrements to be of benefft to the public as required by the Charity Commlssion. They are satisfied that all the activitles of the charlty a for the benefit of many needy families and indivlduals in Eastern Europe. and so meet those requirements. Reserves Pollcv The purpose of reseNes is to ensure that the charlty has sufficient resources to meet Its commitments even rf there were a sudden drop in income. cr2ee currently maintsins a tsrget level of resep4es in hand of £50,IXKI. But as most expenditure comprises discretionary grants to partners, and unavoidable expenditure is low. a flexible approach can be adopted whereby bank balances may temporarify drop significantly below £50,01). The reserves held by the charity on 315t Decefnber 2024 amounted to £50.tKX).
CHRISTIAN RESPONSE TRU5fEES' ANNUAL REPORT (continued) Rlsks and policies 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 (FSCS), and the trustees ensure that the maximum in any one banking organisation is £85.000. The trustees seek to act responsibly in all the charitys activities. This Is demonstrated , for example, by the comprehensive policies and procedures that are in place for. Conflict of interest; Financial transact5ons; GDPR; Health & Safety; Risk assessment: Safeguardin& and Volunteers and complaints. REVIEW OF AcnviTIES DURING 2024 Areas of actlvlty The artivities in 2024 are summarised In the table below. Activity Monetary grants sent 2024 Lorry loads of humanltarian ald In 2024 Humanltsrian ald goods sent to Eastern Europe Goods donated Goods by supporters purchased by cr2ee Moldova: Money and aid sent throu8h longstandln8 trusted partners in Moldova Ukralne: Money and ald sent through establlshed partners in Ukraine Romania.. Money raised by ndividuals in Devon sent via cr2ee to a famity In Romania TOTAL £170k £79k £193k £36k £39k £0.5k £363k (£263k in 2023) £115k (£96k in 2023) £39k (Nil in 2023) (7 in 2023) During 2024 the chariVs total monetary income was £386K of which £384k was from monetary donations (including Gift Aid tax refunds). Fuller details are shown in Note 2 on page 10. The total monetary expendlture was £43Sk, of which £363k was sent as grants for the peoples of Moldova, Ukraine. and Romania, £39k was used to purchase goods sent to Ukraine, and £28k was spent on haulage and warehouse costs for delNering humanitarian aid goods. Fuller details are shown in Note 3 on page 11. Humanltarlan aid goods sent to Moldova and Ukraine In addition, an estimated £154k value of humanitarian aid goods was sent to Eastern Europe in six truck-loads, comprising £115k value of goods donated by our supporters and £39k of goods purchased by cr2ee. Each truck was fully laden with beddin& clothin& food. medical supplies. toiletries and other humanitsrian goods.
CHRIStIAN RESPONSE TRusfEES' ANNUAL REPORT {contlnued) The lorry deliveries to Ukraine included 27 electricity generators. 39 air fryers. as well as battery power packs, solar panels and solar-powered lights. which were purchased or donated to help Ukrainians during power outsges resulting from Russian bombing of power generation infrastructure, and an ultrasound machine and extensive medical supplies. The final two trucks (sent In September and December) included over 5000 Christmas shoeboxes for children and family boxes. In total, 67 tonnes of aid was delivered during 2024. Money sent to Moldova and Ukraine During 2024 money wa5 sent each month via trusted local partner churches and trusted indivlduals to help disadvantaged and vulnerable people in Moldova and Ukraine. These grants totslled £363k and were used to: Support over 200 needy families In Moldova to buy food or other necessltles. Some of the money was used to buy anlmals or seeds to encourage people to grow their own food, or buy wood to help them keep wam In the cold winterweather which can drop as low a5- 20'C, or pay medical or education fees. Support many families and indivlduals in Ukraine that have been dlsplaced by the war. Fund soup kltchens (helpln8 even more families), chlldren's camps and other children's actlvlties in Moldova and Ukraine. Fund building improvements for humanitarian needs. In particularthe first phase of repalring a school roof at Baroncea, and kftchen improvements for the soup kitchen at ChSpercenl. Buy a second-hand car for use on cr2ee activities in Moldova includlng delivery of ald, and the mlnlstry of a partner Baptist church. Supportln8 actlvltles cr2ee obtalns slgned receipts from each of its partners to confirm right use of the fvnds that have been sent, and photographs of projects. A150, personal vislts by Hugh Scudder and frequent on-llne contact Is malntalned to keep aware of the needs. see the work first-hand and be assured that supporters, money is being used appropriately. Importantly, the personal vlsits help to build on the excellent relationships cr2ee has with the hundreds of families helped in Moldova. This personal contart Is very important and builds trust wlth the disadvantaged and vulnerable. There We six trustees, meetings during 2024, which were held on-line to save travelling costs. During the year the finances were managed Including the dellvery of money and humanitarian aid to Moldova and Ukraine, and the charl$ policles were reviewed. cr2ee held six online News and Prayer meetings to infomi supporters of latest issues In Moldova and Ukraine, and to pray. A thank you event was held in October, at which 60 volunteers attended and detailed presentation on the work of cr2ee was given. Two newsletters (one for Moldova and one for Ukraine) were distributed to over 41J) supporters to keep them informed of the work of the charity- In addition, a summary of the 2023 Annual Report was sent to supporters in March. News items were also published on cr2ee's Facebook page and website. Many presentations about the chariVs work We given to church and other groups throughout the year.
CHRlSrtAN RESPONSE TRUSTEES. ANNUAL REPORT (continued) ACKNOWLEDGEMENTS Supporters and volunteers The fvnding of the charity is provided through regular and occasional gifts from indtvlduals and organisations. During the year there has been generous support by churches. charitable trusts, companies, schools and other organisations who have given both financial donations and 8oods/services for distribution in Moldova or Ukrdine. cr2ee is very grateful to all donors. The sendlng of such a large quantity of humanitarian aid goods was achieved bythe wonderful support of many volunteers. The trustees are very grateful to the lar8e number of people who supported the charity through their giving of ald. and those who freely gave a lot of time to assist with the collection and sorting of the humanitarian aid and loadin8 the lorries. All the work Is carrled out by volunteers. cr2ee could not have done any of this without the wonderful team of volunteers. Warehouslng and haulage cr2ee is very grateful to a supporter for the use of Premises known as The fomier Acorn Klndergarten, Exmouth. for the receiving and sortlng of humanitsrian aid. Also. another supporter has kindly provided the use of storage at Ford Farm Bam in Kenton. These premises have enabled cr2ee to safely sort and store goods before despatch by lorry to Eastern Europe. The tremendous wlllln8ness of the Romanlan driver enabled the trdnsport of humanitarian aid from the store in Exmouth to Moldova and UkTalne on 6 occasion TRUSTEES, RESPONSIBILITIES IN RELATION TO THE HNANCIAL sfATEMENTS The law applicable to charitle5 In England and Wales requires the trustees to prepare finandal statements for each financlal year which give a true and falr vlew of the Charitys flnanclal act5vltles during the year and of its financial posltlon at the end of the year. In PparIng flnanclal statements 8iving a true and fair view. the trustees should foll¢)w best prdctice and: Select suitsble accounting pollcies and apply them consistently; Mike Judgements and estimates that are reasonable artd prudenL State whether appllcable accounting stsndards and statements or recommended prartlce have been followed, subjert to any departures disclosed and explained In the financial statements: and Prepare the ftnancial statements on the going concem basls unless It ts Inappropriate to presume that the charlty will continue In operdtlon. The trustees are responsible for keeplng accountin8 records vthich dtsdose with reasonable accuracy the financial position of the charity and which enable them to ensure that the financial statements comply with the Charitles Act 201L the charity (Accounts and Reports) Regulations and the provision of the trust deed. The trustees are responsible for safeguarding the assets of the charity and hence for Ing reasonable steps for the prevention of fraud and other irregularities. Si8ned Hugh Scud r (Charity Direttor)"- Authori5ed to 5T8n on 13 March 2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHRISTIAN RESPONSE YEAR ENDED 31 DECEMBER 2024 I report on the accounts of the Charlty for the year ended 31 December 2024. which are set out on pages 7 to 14. Respertlve responslbllltles of trustees and examlner The Charity's trustees are responsible for the preparation of the accounts. The Charivs trustees consider that an audit is not required for this year (under Section 144{2) of the Charlties Act 2011 (the 2011 Act)) and that an independent examination Is needed. It Is my responsibillty to: lal examine the accounts (under section 145 of the 2011 Act); Ibl to follow the procedures laid down in the General Directlons glven by the Charity Commlssloners {under sectlon 145151{bl of the 2011 Act); and {cl to state whether partlcular matters have come to my attention. Basls of Independent Examlnerfs report My examlnatlon was carrled out in accordance wlth the General Dlrectlons glven by the Charlty Commlssloners. An examination includes a revlew of the accountlng records kept by the charity and a comparison of the accounts presented wtth those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seekln8 of explanatlons from you as trustees concerning any such matters. The procedures undertaken do not provide all the evldence that would be requlred In an audlt and consequently no oplnlon is given as to whether the-accounts present true and fair vlew 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 8ives me reasonable cause to believe that, in any materlal respect, accountin8 record5 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 requlrements concernlng the form and Content of accounts set out in the Charitles (Accounts and Reports) Re8ulatlons 2008 other than any considered as part of an independent examination. 21 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. gkoW(ns .L• Stephen J Bright MA (Oxon) MBA FCA Chartered Accountant 10 High Croft, Exeter, EX4 4JQ
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CHRISTIAN RESPONSE BALANCE SHEEr AS AT 31 DECEMBER 2024 Note 2024 2023 FIXED ASSErs Tangible Fixed Assets 1,014 1,521 CURRENT ASSETS Debtors (tax recoverable) Debtors (other) Cash at bank 2,775 961 46,871 2,926 1,291 95,186 io 50,607 99,403 CURRENT LIABILMES Creditors: amounts falling due within one year {Accruals) 1,369 1,369 Net current assets 49,238 98,034 -.TOTAL NEf-ASSErs-_. 50.252 .555- THE FUNDS OF THE CHARITY Unrestricted fund5 Moldova funds Romania funds Ukraine funds 10 10 10 io 44,885 2,094 92,567 5,220 24 1,744 3.264 50,252 99,555 Hugh Scudder (Charity or RTchard Critchley (Treasurer) The financial statements were approved by the Trustees on 13 March 2025 The notes on pages 9 to 14 form part of these financial siatements
CHRisfiAN RESPONSE NOTES TO THE FINANCIAL sfATEMENrs YEAR ENDED 31 DECEMBER 2024 NOTE l. AccouKllNG pouaES The following accountin8 policles have been used consistently in dealing with items which are considered material in relation to the charity's financial statements. Basls of Accounting The financial statements have been prepared under the historical cost convention and In accordance with appllcable accountin8 Standards and Ststement of Recommended Practice Charitie5 SORP {FRS102). b) Income and Expendlture Voluntary income Includlng legacies Is accounted for on receipt, but expendlture Is accounted for when the Ilabllity Is IncUrd. Tax Refunds Tax refunds arise out of the reIpt of donations by way of Gift Ald. CdIt Is taken in the accounts for these refunds when the undertyin8 8ift is received, and allocated to the area desi8nated for each glft. d) Depreclatlon and Flxed Assets Flxed assets are capitalised at cost and depreciation Is calculated so as to wrlte off the cost of the assets over their effectlve useful lives. Only assets costin8 in ex55 of £5(KJ are capitalised. Equipment is wrltten off on a straight-line basis by equal instalments over three or four year5. Allocatlon of Costs Costs are allocated directly to the fund to which they relate or a apportioned on a reasonable justifiable and consistent basi5. Bank interest and bank charges are allocated to unrestritted, f) Forelgn Currencies Assets and liabilities in foreign currencies are translated into sterllng at the rates of exchange ruling at the balance sheet date. Transactlons In forelgn cUrnCIeS are translated Into sterling at the rate of exchange rulin8 at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
CHRlSfiAN RESPONSE - NOTES TO THE FINANaAL sfATEMEKfs YEAR ENDED 31 DECEMBER 2024 (continued) NOTE 2. ANALYSIS OF INCOME Moldova Romanla Ukraine Unrestrict Funds Funds Funds *d Funds 2024 £ 2024 £ 2024 2024 Totsl Funds 2024 Totsl Funds 2023 Monetary donatlons Donations Legacies Tax refunds 96.861 450 54.305 223.220 374,836 268,904 15 261 2,700 9.los 12,168 6.129 102,990 465 $4,566 225,920 383,941 281,072 Donated 8oods (estlmated value) 79.581 3S,6S8 115,239 95,917 376,989 Total donatlons 181571 465 9).224 22S,920 499,180 Bank Interest 1.802 1.802 1,513 Total Incom• 182.571 46S 90,224 227,722 500.982 378,502 io
CHRisfiAN RESPONSE- NOTES TO THE HNANaAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 (contlnued) NOTE 3. ANALYSIS OF EXPENDITURE Moldo¥a Romanla Ukralne Unrestrfrt Funds Funds Fund$ 4d Funds 2024 2024 2024 Z024 Total Funds 20Z4 Totsl Funds Z023 Ralslng funds Prlntln& postage and offlce supplies 342 1,127 Charitable artlvftles Monetary grants Haulage and fuel Warehouse costs Travel and subslstence Bank char8e5 Support costs Purchased goods Donated goods ' (estimated value) 363.341 25,931 1,830 1,825 263,371 31,302 1,812 2,975 440 1,725 169,844 12,259 961 1.825 480 193.017 13,672 869 883 1,767 39,262 115,239 39.262 35,658 79,581 95,917 Total charltable artlvitle5 265,353 480 283.362 S49.599 397.542 398,669 Total expendltur• 265,697 480 283.704 550,285 Total monetary expendlture lexcludln8 donated goods) 302,752 186,116 248.046 435.046 Purchased and donated goods sent by lorry to Moldova and Ukraine NOTE 4. SUPPORT COSTS The support Costs and their allocatlon across Beographical fund areas is as follows: Ukralne Total Funds Funds 2024 2024 Moldova Romanla Funds Funds 2024 2024 Total Funds 2023 403 807 960 765 960 Insurance Independent examinatloD 883 1.767 1,665 li
CHRISTIAN RESPONSE- NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 (continued} NOTE 5. DONATED GOODS The total value of humanitsrian aid goods sent to Moldova and Ukraine was $190.030 as reported in Cargo Manifests. Thls equates to £154,501, applying a factor of 1.23 S to £. The goods sent included £39,363 value of goods purchased by cr2ee, which 8ives a net value of goods donated by supporters of £115,239. Donated goods have been included in the calculation of Income (see Note 2) and expendlture (see Note 3). 2023 Value of donated goods £115,239 £95,917 NOTE 6. TRUSTEE'S REMUNERATION, EXPENSES AND DONATIONS No remuneratlon directly or indlrectly out of the funds of the charity was pald 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. Le8ltlmate expenses of the charlty of £166 were relmbursed to one trustee in the year. The trustees spent money on other items without seeking reimbursement, and made donations to the charlty totalllng £720 In 2024. NOTE 7. TANGIBLE FIXED ASSErs Equlpment cost Brou8ht forward Disposal Purchase 1.521 Carried forward 1.521 Depreclatlon Brought forward Disposals Charge for year 507 Carrled forward 507 Net Bookvalue 31.12.2024 1.014 31.12.2023 1,521 12
CHR15fiAN RESPONSE- NOTES TO THE RNANaAL sfATEMENTS YEAR ENDED 31 DECEMBER 2024 (contlnued) NOTE 8. BANK AND CASH All bank accounts and cash balances are held in the United Kingdom. NOTE 9. MOVEMENTIN FUNDS Current year Balance atl January 2024 Income Expendlture Transfers Balance at 31 December 2024 Unrestrlcted funds 92.567 227,722 (275,000) 44,88S Restrlrted funds Moldova Romanla Ukraine 5,220 24 1,744 182,571 465 90,224 265,697 480 283,704 2,094 195,000 3,264 6,988 273,260 S49,881 275.000 5,367 Total funds 99.555 500.982 550285 50,252 Prlor year Balance Income Expenditure Transfers Balance at 31 Decemb•r 2023 January 2023 Unrestrlcted funds 80,451 72,556 160,000) 92,567 Restrfcted funds Moldova Romania Ukraine 33337 124,863 1,538 179,545 202,980 1.514 193,735 50,000 5,220 24 1,744 5,934 10,000 39,271 305,946 398,229 60,OCMJ 6.988 Total funds 119.722 37802 398.669 99.555 13
CHRisllAN RESPON5E- NOTES TO THE RNANCIAL STATEMEKfs YEAR ENDED 31 DECEMBER 2024 Icontlnued) NOTE 10. NEfASSEfs BEfwEEN FUNDS ATYEAR END Current year Romanla Funds Ukraine Funds Unre5trirted 2024 Funds 2024 Moldoya Funds 2024 Totsi 2024 Fixed assets Current as*ts: Cash at bank Debtors Creditors {due wlthln I yearl 507 507 1,014 451 1.820 (684) 2886 5S6 (685) 43,530 1355 46,871 3,736 (1369) 3.264 44,885 50,252 Prfor year Romanla Funds 2023 Ukrdlne Funds Unrestrfcted 2023 Funds 2023 Moldova Funds 2023 Total 2023 Flxed assets Current assets Cash at bank Debtors Creditors (due wlthln I year) 761 760 1,521 2,446 2,697 (684) 24 918 751 (685) 91,798 769 95,186 4,217 (13691 5,220 24 1.744 92.567 99,555 14