CHRISTIAN RESPONSE ACCOUNTS Year Ended 31 December 2025 Registered Charity No 1062623
CHRISTIAN RESPONSE ADMINISTRATIVE INFORMATION TRUSTEES Mr Richard CrStchley Mr Andrew Littlejohn Mr Hugh Scudder PRINapAL ADDRESS 20 Vlsk)n Hlll Road Budleigh Salterton Devon EX9 6EE BANKERS Barclays Bank Pl¢ 8edford Street Exeter EXI ILX INDEPENDENT EXAMINER Mr S J Brlght Chartered Accountant 10 Hl8h Croft Exeter EX44JQ CHARITY NUM8ER IC62623
CHRisllAN RESPONSE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 Pa8es Trustees, Annual Report Independent Examinerfs Report io Statement of Flnandal Artivltles li Balance Sheet 12 Notes to the Accounts 13-18
Christlan Response Accounts 2025: Trusteeg Annual Report TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 INTrODucfioN Thè Trustees submit ChTiStian Response's Tru5tees' Report and unaudited financial statements for thè year ended 310ecember 2025. The charity registration number is 1062623. The Trustees confirm that the Trustees. Report and financial ststemerrts have been prepared to conform to the Governing Document dated 7 Aprll 1997. The Charities Ad 2011, The Charitie5 Statement of reportSng Practice ISORPI 2015 and the Financial Reporting Standard IFRS10212013. Als0, it has taken account of the revised reporting guidance in the SORP 2026 and the FRS102 2024, which are to be applSed from 2026. The Trustees consider that the Charity is exempt from the requirement for an audi¢ but that an Independent examinatlon is required. In preparin8 the Trustees, Report and flnandal statements. the Trustees have paid due re8ard to Sectlon 17151 of the 2011 Charities Art concerning public beneflt 8uldance. LEGAL AND ADMINISTRATIVE114FOftMATION The ¢)fficial name of the Charitable Trust is Chrlstian Response. The 8overnln8 document Is the Trust Deed dated 7th Aprll 1997 and the scheme registered bv the Charity Commlssioners on 3rd June 1997. Registered Charfty No. IC62623. The trust uses the workin8 tltles"Christlan Respc¥n5e". "Chrlstian Response to Eastern Europe". "cr2ee° and "cree". The principal address for the tharity15 20Vision Hill Road, Budlelgh Salterton. Devon, EX9 6EE. The primary operational site is The Fomier Acorn Kindergarten, Spiders Lane, Exmouth. Devon, EX8 5NE. li is used to sort and Store humanitsrlan aid goods donated by supporteis. The names ofthe Trustees are: Richard Crltchley Isecretsry and Treasurer). appointed 17 December 2019 Andrew Littleiohn, app)inted l January 2025 Hugh Scudder (Charity Director), appointed 7 April 1997 The trurtees meet fomialty on a minimum of 3 tirnes a year. Trustees are appointrd in accordan¢e with the Boverning document. In practice there must be at least 3 trustees. The main bank accounts are held with Barclay5 Bank, and a sang5 account Is held with Kingdom Bank. The independent examiner is Stephen J Bright (Chartered Accountant), 10 High Croft. Exeter, EX4 4JQ Solicitors are appointed as required.
Chrlstlan Response Accounts 2025: Trustees, Annual Report srRucfuRE, GOVERNANCE AND MANAGEMENT Structure and fvndlng Christian Resp)nse is a Charitable Trust that is managed by its trustees. There are no corp)rate trustees, no subsidiary undertakings and no associated charities. The Charity does not own any property and has no investments. rt has no employees. All a¢ti¥ities are undertaken by volunteers, so no trustee or volunteer receives any remunerath?n. Christian Response has no shop and does not sell any 8oods to raise mone4. It does not carry out ary marketin8 to raise fund5. It has a website I cr2ee.org.Lbk I whith is available for anyone to consult and find out how to make donations. The charity communicates with its SUPPQrters through its Facebook page. throu8h emails. and givlng of presentstion5 to churches or other organlsations. These communicatlons sometimes describe needs and inwte donations. All money received is freely donated by a lar8e number of supporters. comprising individuals. churches. community societies, trusts or other organisations. Some supporters, off thelr own bacl organlse a fund-roising event on behalf of cr2ee. All actions and dec15ions are in accordance with the governing document. the Trust Deed dated 7th Aprll 1997. Mana8¢ment and d¢¢lslon m•klns The trustees consider that the Board of Trustees are the key management personnel of the harity in ¢har8e of directin8 and controllin8 the tharlty and its day-to-day operatlon. The trustees meet formally at least 3 times eath year to discuss current matters and make decisions on operatSonal and expendlture needs. Mlnutes are recorded and approved for each meeting. The trustees also keep In contart through telephone or WhètsApp ¢ommunicatlons. or occaslonal face-to-face contact at the main operational slte in Exmouth. and May make decisions on such occasions. Any significant decision made outside of a formal meeting of the Board of Tru5tees15 recorded in writin8 and circulated to all trustees. All trustees give their time freely and no trustee is remunerated. Details of expenses and related party transactions are shown later in Note 7. Hugh Scudder has frequently visited Moldova and Ukraine, Richard Critchley has vistted Moldova several times. and all the cUrt trustees have been involved Sn the charlty for many years. Therefore. the trustees have good understanding of the needs of the families and organisations that cr2ee supports. Occasionally a new trustee 15 appointed by approaching someone whom the current trustees conslder suitable and ha5 demonstrated keen interest in the work of the charity. The trustees are open for anyone to express interest in joining the Board of Trustees. but in practice it is rare for anyone to do so. New trustees a given a copy ofthe Charity Commisslon'5"Charlty Welcome P3cV, and infomied of their responsibilities as trustees. Public bqnrfrt The trustees have considered the qUirements to be of benefrt to the publlc as required by the Charity Commission. They are satisfied that all the attivities of the charity are for the benefit of many families and indNiduals in Eastern Europe. in genuine need. or. in some case5, to support activitie5 of Chr15tlan or8anisatlons in Eastem Europe• and so rneet the CharFty Commlssion's requirements.
Chrlstian Response Accounts 2025: Trustees, Annual Report Rlsks and polkles The major risks to whlch the charity is exposed. as identtfied by the trustees. have been reviewed and systems have been estsblished to mitigate these risks. The trustees seek to act responsibly in all the charitrfs actNlties. This is demonstrated, for example, by the comprehensive policies and procedures that are in place for.. Conflict of interest,. Financial transattlons- General Data Protertion Re8ulation IGDPRI,. Health & Safety,. Risk assessment,. Safeguardin& and Volunteers and complaints. All funds are held In UK bank account5 protected by the UK s F5nanclal Services Compensatlon Scheme IFSCSI. and so the trustees ensure that whenever possible the maximum in any one banking organisation is £85.cNx11£120,¢X Irom l December 20251. cr2ee has a reserves policy. whereby it malntains a tar8et level of reserves In hand of £50.CKN). OBJEcnvES Objects ol the ¢harlty The oblects of the charity are to pri)vide relief to disadvantaged and vulnerable people living in Eastern Europe through the support of donation5 received from individuals and or8anisation5 in the UK. Thi5 Is In accordance wrth the objects set out in the governlng document dated 7 Aprll 1997. The main area5 of work durin8 2025 were Moldova and Ukraine. Helpls 8lven by: Frequently sendin8 grdnts of financial 81ft5 to trusted partners who use the money to help people in need, or to fund church-based actNlties to help children or displaced people. Sometime5 this involves setting up projerts to provide long tem beneftts and Independence. Frequently 5endin8 humanttarian aid by lorry. Occaslonally arranging for special medical dia8rK)sis and treatment here in the UK. Mlsslon SLit•menl The Mission Statement for Chrlstlan Response is to encourage dIsathThtè8ed people lfvln8 In Eastern Europe by: Letting them krW there are people in the UK who care for and regularly pray for them. Sharin8 our worldly wealth with them. Sharing the love of Jesus with them. Helping them to help themselves. Being a source of inspiration and en¢ouragement to everyone at all times and in all places.
Christian Response Accounts 2025: Trustee< Annual Report ACHIEVEMENTS AND PERFORMANCE Actl¥ltle5 The primary activities of Christian Response In 2025 were: Sending of 9 artlculated-lorry loads of Important humanltarfan ald good5 to Moldova14 load51 and Ukraine15 loadsl- The cost of the haulage and wahOUs1ng was £42k. In total, 102 tonnes of aid was sent with an estimated value of £78k. In 2024. 6 loads were sent, totalllng 67 tonnes with an estimated value of £154k. Sendlng £453k of yants for humanftarlan ahl1£263k In 20241 through trusted partner5 in Moldova1£173kl and Ukraine1£280kl. $0. a 81ft of £259 was sent to a famlty In Romanla. Beneffts •chleved There were substantial benefrts for people In Ea5tem Eumpe achieved by the artivities In 2025. a5 summarised in the following table. Country Artfvlty by cr2ee Four lorry-kjads of humanitarian 8oods were dellvered. Each lorry was fully laden, Indeed crammed to the roof, with beddin& clothi food. tolletrles. toys and other humanitarian goods. The final lorry included over Christmas shoeboxes for children and family boxes. Maln beneffts achleved Thousands of familie5 were helped to stay wami and safe through the harsh winter months through the prOvisn of clothin& bedding and fuel. Thousands of chlldren experienced joy, dignity and a sense of being remembered by receiving Chrlstmas Elfts. Tens of families received vital aid or Christmas support funded by Individual donors in the UK, helplng them to meet essential needs and experience hope. Several schools received 5e¢ond-hand desks and educational equipment donated by UK schools, improvin8 learnin8 condition5 for hundreds of children. A village soup kitcherb received essential kltchen equipment, enabling it to provide regular meals for dozen5 of vulnerable children. Hundreds of familie5, includln8 those carlng for dlsabled members. were supported to buy food and other essentials. Hundreds of households were helped to invest In seeds or young animals. supportin8 longer-tem) food security. Several individuals were able to access vital medical treatment they would otherwise have been unable to afford. Hur¢dreds of chlldren were re8ularly fed at our soup kitchens. including one which was refurbished during the year. Hundreds of children were able to attend summer camps and enjoy Christmas celebrations, bringingjoy, stability and care. Funding for roof repairs at a Village school threatened with closure but now the thildren have secure education saftly within their community. Monthly grants were sent to three trusted local partners, totalling £173,0 over the year. These grants enabled partners to.. Provide dlrert finala1 assistsnce to families in need. Purchase firewood to help families stay wami durin¢ winter. Fund soup kitchen5. children's summer camps and other activities. Support buildin8 improvements at a soup kitchen and a local school. Moldova
Christian Response Accounts 2025: Trustee Annual Report Country Aclivity by cr2ee Five lorry-loads of humanitarian aid were delivered. Each lorry carried vital supplles including beddlnL clothin& food, generators, power packs, medical item5, toiletries, toys and other essentlal goods. The final lorry included over I,IXQ Christmas shoeboxes for children. Main beneffts athleved Thousands of families particularly those displ3ced, injured or bereaved by the war- were 5UPPOrted with food, clothing and beddin& helping them suNive extreme hardship and wlnter conditions. Over a thousand children experienced comfort and jov through receiving Christmas gifts during a time of great uncertainty. Several schools and in5titutlons received second-hand desks and educational equlpment donated by UK schools, helping hundreds of children continue thelr education despite the conflict. HunddS of people received essential medlcal care through the provision of mediclnes, bandages and other medical supplies. Tens of homes and communlty buildlngs were able to malntain Ilmlted electriaty durin8 power outages due to the provision of generators. power stations, power packs, lanterns and related equipment. Hundreds of displaced and vulnerable families received food or financial assistance to meet urgent dally needs. Many individuals were able to acce55 Vital medical treatment as a dIrt result of 8rant fundln8. Many familles recebved firewood, enablln8 them to stav warm during the wlnter month5. Several hundreds of displaced famllles and chlldren were regularly fed through soup kltchenslcommunity cent$ and feedin8 programmes. One church alone distributed 7 tonnes of food during 2025, with other churches supportlng hundreds more families. Tens of women were helped emotlonally by Inltlatlng a support programme for the wives of those fighting as well as for widows. Hundreds of children were able to attend summer camps and Christmas lebratIOnS. offering moments of joy, safety and emoth)nal healing amidst the trauma of war. The family was helped to buy food and other essentials. Ukralne Monthly grants were sent to up to twelve trusted local partners. totallin8 £280,OIXI over the year. These 8rants enabled partners to: Provide emergenry financlal assistance to prM)r and displaced familie5. Purchase firewood to help families sur¥i¥e the winter. Fund feedlng programmes, chlldren's summer camps and other actT¥ities. A grant of £259 was sent to a family in Romania. was funded by a 8roup of donors who have been helping thls family over several year5. Romania
Chrlstlan Response Accounts 2025: Trustees. Annual Report Supportln8 acti¥itye5 cr2ee obtains signed receipts from each of its partners to confimi right Use of the fund5 that have been sent, and photograph5 Of projects. Also. personal visits by Hugh Scudder and frequent on-line contact Is maintained to keep aware of the needs, see the work first-hand and be assured that supporter5, money is being used appropriately. ImFM)rtantly, personal visits help to build on the excellent rel*ionships cr2ee has with the hUndrS of families helped in Moldova. This personal contact is Very important and builds tnt with the disadvants8ed and vulnerable. There were four tru5tees' meetings durin8 2025. 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 charitys policies were reviewed. cr2ee held six online News and Prayer meetin8S to Inforni supporters of latest Issue5 In Moldova and Ukraine, and to pray. Three newsletters Idescribln8 condltlons in Ukrainel were dlstributed to over 4th) supporters to keep them inforn)ed of the work of the charity. In addition, a summary of the 2024 Annual Report was sent to supporters in April. News rtems were also published on cr2ee's Facebook pa8e and webslte. Many present3tlons about the char5Vs work were 8i¥en to church and other groups throughout the year. Sustslnablllty The trustees are concerned to mlnlmlse the potentlal Impacts of the charlvs artlvttles on the environment. This Is demonstrated for example by: use of a large hjlly-loaded articulated lorry labout 10 tonnes per delivery) for delfveries of humanltarlan aid to mlnimi5e the number of journeys to Eastem Europe; the Iofry brings a full load of tommercial goods from Europe to the UK before the return journey wlth cr2ee's goods to avoid è Journey with an empty load,. low use of energy and water at our operational site in Exmouth laveraglng about 4 kWh/day and 45 litresldayl: and running trustees meeting online to avoid journey The Security of data and data systems against potential cyber-attack or loss is taken seriously. Data is kept securely and backup5 maintained. Key financial data are pa5sword-protected and backup coples re stored in Separate locations. The personal dats of cr2ee's sUPPOrters are stored securely and not shared with any thtrd party, in accordance with the GDPR polry. Great care is taken to respert all volunteers carrying out work for cr2ee. Fof example, detsiled policies are In place for Health and safety, Safe8uardin8 and Volunteers and complaints. ACKNOWLEDGEMENTS Supporters and volunteers The funding of the chartty is provided through regular and occasional gifts from individuals and organisations. During the year there has been generous support by churches, charTtsble trusts. companies, schoo15 and other organisations who have given both financial dollations and Boodslservice5 for distribution in Moldova or Ukraine. cr2ee is very gratefijl to all donors. The sending of such a large quantity of humanitsrian aid Boods was achievÈd by the wonderful support of many volunteers. The trustees are very grateful to the large number of people who supported the charity through their givtng of aid. and those who freely gave a lot of time to asslst
Chrfstlan Response Accounts 2025: Trustees, Annual Report with the collection and 50rtin8 of the humanitarian aid and k)ading the lorrles. All the work is carried out by volunteers. cr2ee could not have done any of this without the wonderful team of volunteers. Wareh(xtsing and haulage cr2ee is very grateful to a supporter for the use of premises known as The fomier Acorn Kindergarten, Exmouth" for the receiving and sorting of humanitarian aid. Also, another supporter ha5 kindly provided the use of storage at Ford Farm Barn in Kenton. These premises have enabled cr2ee to safely sort and Kore good5 befo despatch by lorry to Eastern Europe. The tremendous willingness of the Romanian drrrfer enabled the transp)rt of humanltarian aid from the store in Exmouth to Moldova arKI Ukraine on 9 occaslons. FINANCIAL REVIEW Flnanclal detsSls of Income receNed, expenditure. and end-of-year balances are presented In the Statement of Flnancial Artivltles Ipage 111. Balan Sheet Ipage 12) and the a550clated Notes to the Flnanclal Statements (pages 13 to 181. Durlng 2025 the charltvs total mon•lary income was £582k. of which nearly £581k wa5 from monetsry donatlons Ilndudln8 Gift Aid tax refunds and le8acies). Fuller detsits are shown later In Note 2. The total monetary txpendllure was £502k. of which É453k was sent as grants for the peoples of Moldova, Ukraine, and Romanla. and £42k was spent on haulage and warehouse costs for deliverlng humanltarlan ald goods. Administration costs (for insurance, accountancy. postage and bankin8 charges etcl were le than £3L l.e. 0.5% of totsl outgoings. Fuller detsils are shown latèr In Note 3. The level of donatlons recefved from our supporters {In particular charltable trusts) durin8 2025 was slgnlflcantly hlgher than in 2024. and $0 the vèlue of grdnts and number of artlculated-lorry loads of humanitarfan aid sent were greater than In 2024. At 31 December 2025, the total cash held in cr2ee's bank accounts was nearly £128L and total net assets was £130k. Fuller detsils are presented in the Balance Sheet. Some of the donations received were desi8nated ft>r spedfic use In Molth)va, Ukralne or Romania. But most donations were for unstrIcted use. and so the trustees have substsntlal flexlblllty to Use the funds where they identify the needs to be gr&itesL Re5er¥es Polky The purpose of reserves is to ensure thatthe charity has sufflcient resources to meet its commitments even if there were a sudden drop in income. cr2ee Current malntain5 a tsrget level of reserves in hand of £50k. But as most expenditure comprises discretionary grants to partners, and unavoidable expenditure is low. a flexible approach can be adopted whereby bank balances may temporarily drop below £SOk. The reseNes held by the tharbty on 31st December 2025 amounted to just over £130k.
Chrfstlan Response Accounts 2025: Trusteg Annual Report Flnanclal rlsks cr2ee's trustees have considered the financial risks that may be faced and the mltigation needs. as examined in the°Financial Tran5actlons- and "Risk5 Aw55menV pollcies. Management controls include- All transartions are authorised by at least 2 trustee5; Bank balan¢es are managed to keep within the FSCS limit, and so the triistees ensure that whenever possible the maximum in any one banking or8anisation is £85,OC(11£120,Cth from l Oecember 20251. The bank balances are communicated to all trustees each month. and they are reviewed at each meeting of the Board of Trustees to enable prompt intervenlion, for example if the total balance approaches the reserves policy level. All partners In Eastern Europe have been Infomied that contlnuatlon of the monthly 8rants 15 dependent on the level of donations that cr2ee continues to receNe. PLANS FOR FiifuRE PERIODS cr2ee plan5 to contlnue to send lorries loaded WTth humanitarian aid to Moldova and Ukraine, and to send 8rants each month to trusted partners in these countrie5. The level of ald sent wlll be ccmmensurate with the income reteived. The partners are fvlly aware that the giving of aid by cr2ee 15 dependent on the Income received by the charity. It Is currentty expected that there wlll be no further grants to Romanla. At present we expect the 15 of income. expenditure èrKI artfvities in 2026 land future years) to be slmllar to 2025. The tnistees will continue to closety monltor the level of income and reserves, In particular at the regular meetlng5 of the board of trustees. and manage expenditure on the various activlties accordlnglv. During 2026. the trustees expect to appty to transfer Christian Response from Charltable Trust status to CharStable Incorporated Organisatlon ICIOI status. The transfer to CIO status is recognised to be an attractive optlon and provide greater flexibility for charitles looking to operate more efficiently and effectively vthile mèintsinin8 their charftsble mission. and also Ilmtts liabillty for the trustees and volunteers. EXEMPTIONS FROM DISCLOSURE The trustee5 have not applied any exemption from disdosure.
Chrtstlan Response Accounts 2025: Trustee< Annual Report TRUSTEES, RESPONSIBiimES IN RELATION TO THE FINANCIAL STATEMENTS The law applicable to charltles in Enand and Wales requires thetrustees to prepare financial ststements for each financial yearwhlch glve a true and falrwew of the Charitys financial artlvltles dvring the year and crf its finanLial posttKthn atthe end of the year. In preparing financial statsments 8Mng a true and falrvlew, the trustees shoukl follow best prxtice and: Selert suiiable accountln8 polides and apply them COrlStentIy. Make ludgements and estimates that are reasonable and prudent; stste whether applicable accountin8 stsndards and stemerts or recommended prartlce have been followed. subject w any departures dlsd05ed and explained in the financial ststerner. and Prepare the finanoal statements on the going (0M basi5 unlw It Inappropde to presume that the charlty wlll cOnnUe In operatlon. The trustses are responslble fr*r keeping èccountirKg recordswhlch dlsck)se wlth reasonable ccuracy the financlal posIon of the tharity and whith enable them to ensure that the flnanclal statements comply wlth the CharltlesAct 2011, the Charlty IAcwunts and Reports) Re8ulatlon$ and the provlsion of the trust deed. The Inistees are reskX)nslble forsafeguardin8 the assets of the charlty and hence for takln8 reasonable steps forthe preventlon of fraud and other Irregularities. Signed. Hu8h Scu der ICh•rlty Dlrectorl Authorlsed to Si8n on 19 March 2026
Christian Response Accounts 2025: Independent Examinerfs Report 12eL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHRISTIAN RESPONSE YEAR ENDED 31 DECEMBER 2025 I report on the accounts of the Charity for the year ended 31 December 2025, which are set out on pages 11 to 18. Respectlve responsibilitles of trustees and examlner The Charity's trustees are responsible lor the preparation of the accounts. The Chariws trustees consider that an audit 15 not required for this year (under Section 144121 of the Charitles Art 2011 (the 2011 Actll and that an independent examinatton is needed. It Is my responsibility to.. lal examine the accounts (under section 145 of the 2011 Act); Ibl to follow the procedures laid down in the General Dirertions given by the Charity Commlssloners (under sectlon 14515llbl of the 2011 Act),. and Icl to state whether particular matters have come to my attentlon. Basls of Independent Examlnerfs report My examination was carried out in accordance with the General Oirections given by the Charity Commissloners. An examinatlon includes a review of the accountln8 records kept by the charity and a ¢omparison of the accounts presented with those records. It also include5 consideration of any unusual items or disclosures in the accounls, and the seeking of explanations from you os trustees concerning any such matters. The procedures undertaken (io not provide all the evldence that would be required In an audit and consequently no opinion is glven as to whether the accounts present a 'true and falr" vSew and the report is Ilmited to those matters set out in the statement5 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 material Tespect, accounting records were not kept in accordance with Section 63 of the 2008 Art and Sectlon 130 01 the 2011 Act; the accounts do not comply with the records.. and the account5 do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 21)08 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 rhe accounts to be reached. Stephen l Bright MA Ioxonl MBA FCA Chartered Accountant 10 High Croft, Exeter, EX4 41Q Dète.. io
Christian Response Accounts 2025: Statement of Flnancial Artlvitles STATEMENT OF FINANCIAL AcnvmES YEAR ENDED 31 DECEMBER 2025 Romanla UkT¥lne Unrestrkt. Funds Funds ed Fund5 2025 2025 Totsl 2024 Funds 2025 2025 Income from: Donations and Legacies I I Bank Interest 83371 250 157.169 414,619 1,576 655,769 L576 499.180 I,W2 Total In¢om• 83,7ai 7.169 41&195 657345 Exp$ndltur• on: Ralslng funds Charitable actlvltles I'l 278 234,461 276 341.612 554 576,581 259 249 549,599 Total •xpendhur• 739 259 341. 577.135 550.285 Net Intomel leNp•ndltur•l 1151,(M)81 191 1184.7191 415,946 80,210 149,3031 Tfanslers io 1S5,LM S.CW 1340,(MX)I Net mov•mettt In lur5 3,992 191 281 75.946 80,210 149.3031 Tot•1 funds broUt forw•rd io 3.264 44,885 50,252 99,S5S Total lund5 caTr fonvard 120.831 130,462 50.252 I'l The value5 reported here Include the value of donated gId5, ès well as monetsry income and expendlture. See Notes 2 and 3 for detsils.
Chrlstlan Response Accounts 2025: Balance Sheet BALANCE SHEEr AS AT 31 DECEMBER 2025 2024 FIXED ASSErs Tangible Fixed Assets 1,014 CURRENT ASSErs Debtors ltsx re¢overab} Debtor5 lotherl Cash at bank 3.326 2.775 961 46.871 127.530 131,322 CURREP4T LIABiunES Creditots- amounts fallingdue wlthln one year IAccrualsl 1367 &369 Net current assets 129.955 49,238 TOTAL NET ASSETS 50252 THE FUNDS OFTHE CHARrrY Unre5trirted fund5 Moldova funds Romanla funds Ukraine funds 120,831 3.545 3.264 50252 Hu8h Scudder (Charlty Directrl Richard Critthley rfrea5urerl The financial statements were approd by the Trustees on 19 March 2026 The rK)tes on pages to 18 fm part of thtse finarn*l statements
Chrlstlan Response Accounts 2025: Notes to the Accounts NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 NOTE L ACCOVNllNG pouaES The following accounting policies have been used consistently in dealing with items which are considered material in relation to the charity's finanual statements. Ba515 of Accountl The financial statements have been prepared under the historical tost convention and In accordance with applicable accounting standards and Statement of Recommended Practice Charities SORP IFRS1021- bl Income and Expendfture Voluntary income including legacies is accounted for on reipt, but expenditure Is accounted for when the liability is incurred. Tax Refunds Tax refunds arise out of the recelpt of donatlons by way of Glft Aid. Credit is taken in the accounts for these refunds when the underlying gift is reCeed. and allijcated to the area designated for each 81ft. d) Depredatlon and Flxed Assets Fixed assets a ¢apitalised at cost and deprecSatlon is calculated so as to wrlte off the c05t of the assets over their effectlve useful INes. Only assets costing in excess of £5C(i a capltalised. Equipment Is wrttten off on a 5traight-line basis by equal Instalments over three or four years. Alllxatlon of Costs Costs are allocated directly to the fund to whith they relate or are apportioned on a reasonable Justifiable and rnnsistent basls. Bank interest and bank char8es are allocated to unrestricted. Forel8n Currencles Assets and liabilities in foreign currencie5 a translated into 5terlin8 at the rates of exchange ruling at the balance sheet date. Transactlon5 in forelgn currencies are translated Into sterling at the rate of exchange ruling at the date of trnnsath'on. Exchange dlfferences are taken into account in arriving at the operating result.
Christian Response Accounts 2025: Notes to the Accounts NOTE I ANALYSIS OF INCOME Moldo¥a Romanla Ukraine Unre5trirt Fund5 Funds Funds -ed Funds 2025 202S Total Funds 2025 Total Funds 2024 Monetsry donatlons Donatbons Legacies Tax refvnds 37.658 240 122,317 397,783 12.023 4A13 557.998 12.023 10.815 374.836 5,322 io 670 9,105 42,980 250 122.987 414.619 580.836 383,941 Donated goods lest5mated value) 40.751 34,182 74.933 115,239 Tot•1 don•tlons 83.731 250 157,169 414.619 655.769 499.180 Bank Interest 1.576 1.576 1,802 Tot•1 Incom• 83,731 157,169 416,195 657J45 500.982 14
Christian Response Accounts 2025: Notes to the Accounts NOTE 3. ANALYSIS OF EXPENDITURE Moklova R¢m•nla Ukralne UnrÈstrkt Funds Fund5 Funds *d funds 2025 Total Fund5 2024 Funds 2025 Ralslnllunds Prlntin& postage and offlce supplles 278 276 554 Ch•rltsble actt¥lths Monetary Brants Haulage antl fuel Warehouse costs Travel anil subslstenc• Bank char8es Support costs Purchased goods. Donated 8oods ' lestlmated value) 173,134 16.703 259 279,731 22.878 1.257 453.124 39.581 2.301 363.341 25.931 1,830 1,825 I.3 249 249 1,852 2.638 74.933 926 926 2,638 34,182 1,767 39,262 115,239 40,7SI Total charltable actlvltles 234.461 259 341,612 249 576,581 549,599 Total •wndltur• 234.739 249 577.135 550.285 Totsl m¢)nrtary expenditure lexcludln8 donated goods) 193,988 259 307.706 249 502,202 435,046 * Purchased and donated 8¢xx15 sent by lorry to Moldova and Ukraine NOTE & SUPPORT COSTS The support costs and their allocation across aeographical fund areas is as follows: mold Romanla Ukral Funds Funds 2025 Tot•1 Funds 2025 Total Funds 2024 2025 Insurance Independent examlnatlon 431 495 431 495 862 990 960 926 926 1,852 1,767
Christian Response Accounts 2025: Notes to the Accounts NOTE 5. GRANTS The 8rants sent to Eastem Europe In 2025 to individuals and to Instltutlons are summarlsed as follows: Grants to Indlviduals Grants to institutions Comments Moldova 173,134 Grants sent to trusted partners in Moldova each month to 2 or 3 Baptist Church workers. The money was used to: make monetsrygifts to famllies in great need. buy wood for wlntertuel for famllles In great need. fvnd soup kitchens run by 8aptist churches to feed children from pjor famllies. fund chlldren's camps and other chlldren'5 activTrties run by Baptist churche5. pay for refurbishment of the roof of a school attended by children that one of our partners works with. A kind 5UPPOrter donated the funds to cr2ee to Ct)ver all this work. 18rant sent to an individual in Romania Grants sent to trusted partners in Ukralne each month to up to 12 BaptLSt Church pastors. The money was used to.. make gifts to people in great need, in particular d15placed andlor bereaved by the war. buy wood to help vulnerable families endure the bitter winter temperatures. provide power packs and other equlpment to help families during electricity black-outs. buy medltal Ftems for the field hospltals. fvnd 50up kitchenslcommunlty centres and other feeding programmes run by the Baptist churches. fund chlldren's camps and other chlldren's activities njn by Baptist churches. initiate and fund a support prograrnme for the wives of those fighting and for widows. Romanla Ukraine 259 279,731 All 8rafits 453.124
Christian Response Accounts 2025: Notes to the Accounts NOTE 6. DONATED GOODS AND SERVICES The total value of humanitsrian goods sent to Moldova and Ukraine was $101.618 a5 reported in Cargo Manifests. This equates to £77,571. applying a factor of 1.31 S to £. The goods sent included £2.638 value of goods purchased by cr2ee, which gives a net value of goods donated by supporters of £74.933. Donated 8oods have been included in the calculation of income Isee Note 21 and expenditure (see Note 31. 2024 Value of donated goods £74.933 £115,239 cr2ee uses premlses atThe Fomier Acorn Klndergarten. Splders Lane. Exmouth to sort and store the humanitarian aid 8oods donated by supporters. The premises are provided fe of any rent charge. No allowance ha5 been made In the xcounts for thls donated servlce betsuse the value cannot be reliably estimated. NOTE 7. TRiisfEE'S REMUNERATION, EXPENSES AND fioNATIONS No remuneratlon dlrectly or IndIreCt out of the funds of the charlty was pald or payable for the Year to any trustee or to any person or persons known to be connected wrth any of them. Also, no remuneratlon has been made in any prevlous year. Legltlmate expenses of the charity were relmbursed to two trustees In the year totallin8 £147. The trustees spent money on other ttems without seekin8 reimbursement, and made donations to the charlty totalllng £720 in 2025. NOTE 8. TANGIBLE FIXED A55Efs Equlpment Mst Brought forward Disposal Purchase 1.521 Carrled forward 1.521 Depreclatlon Brought forward Dlsposals Charge foryear 507 507 Carried forward 1.014 Net Book Valuè 31.12.2025 507 31.12.2024 1,014
Chrlstlan Response Accounts 2025: Notes to the Accounts NOTE 9. BANK AND CASH All bank accounts and cash balances are held in the United Klngdom. All payments of grants or Servi are made direct from cr2ee's Barday5 Bank current account. NOTE 10. MOVEMENT IN FUND5 Current ye•r Bal4nce at l January 2025 Inumne Expenditure Transfe Balance at 31 Dece ber 2025 Unrestrlcted funds 416,195 249 1340.(N)QI 120,831 Restrirted funds Moldova Romania Ukraine 2,094 83.731 250 157,169 234.739 259 341.888 IS5,OXI 6,086 3.264 185.L 3.545 5,367 241.150 576.886 340,LKKI 9,631 Totsl fvnds 50252 657,345 577.lJS 130,462 NOTE 11. NEf A55Efs BETWEEN FUNDS AT YEAR END nds at 31 Dtternber 2025 Moldova Ilomanla Funds Funds Ukralne Unrestrlcted Total Fund$ at Funds Funds 31 Dec. 2025 Flxed assets CuTwent assets." Cash in hand at bank Cash on notice deposit Debtors Credltors Idue wtthin I vearl 254 253 507 4692 3653 119.185 127,530 1.823 323 16841 1.646 3,792 113671 Totsl net assets 120A31 130A62