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 sa￿ng5 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 cUr￿￿t 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 dIsath￿Thtè8ed people lfvln8 In Eastern
Europe by:
Letting them kr￿W 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 wa￿hOUs1ng 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
prOvis￿n 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 fina￿la1
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.
Hund￿dS 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 dI￿rt 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 hUndr￿S of families helped in Moldova. This personal
contact is Very important and builds tn￿t 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 un￿strIcted 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 En￿and 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 COr￿lStentIy.
Make ludgements and estimates that are reasonable and prudent;
stste whether applicable accountin8 stsndards and st*emerts 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 (0￿M basi5 unlw It ￿ Inappropd*e to
presume that the charlty wlll cOn￿nUe In operatlon.
The trustses are responslble fr*r keeping èccountirKg recordswhlch dlsck)se wlth reasonable
ccuracy the financlal posI￿on 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 lur￿5
3,992
191
281
75.946
80,210
149.3031
Tot•1 funds broU￿t
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 gI￿d5, 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 Directr*l
Richard Critthley rfrea5urerl
The financial statements were appro*d 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 re￿ipt, 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 reCe￿ed. 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 f￿e 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