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2025-08-31-accounts

– Report for the Charites Commission for the fnancial year 1/9/24 31/8/25

SCHOOL FOR LIFE ROMANIA Registered Charity number 1062953

Trustees: Ruth Brown, Lizzy Cruickshank, Katie Goodier, William Gould, Sylvia Gurr, Roger Mason

Dave Emptage

It is with great sadness that we acknowledge the incredibly sad passing of Dave Emptage, SFL Founder and Trustee, in October 2024. Dave’s dedication and contribution to the charity was phenomenal, he was a fundamental part of its development and success and he will forever be remembered with the utmost respect and gratitude by the beneficiaries of SPV, and all those who had the good fortune to work with him, in Romania and in the UK.

1) Brief summary of the purpose of the charity for the public benefit

School for Life Romania raises funds in the United Kingdom through monthly standing orders and fundraising events and sends funds directly to support our sister organisation in Siret, Romania “Scoala Pentru Viata” (SPV). There are no overheads or costs in the UK (apart from bank transfer charges), because the Trustees meet the costs of promotional material and regular trips to the project in Romania through their own personal funds. Trips are undertaken by Trustees usually at least once a year to the project in Romania, in order to offer support to Scoala Pentru Viata, and to gain first hand insight into the progress of the project. This informs our fundraising and promotional material in the UK. On some occasions, interested supporters of School for Life Romania from the UK accompany Trustees to the project in Siret to inform their own understanding of the challenges faced by the young people with disabilities in Romania. These trips also offer opportunities to forge links with local charities in Romania who are achieving similar purposes, in order to share information and provide Scoala Pentru Viata with more local sources of support.

The Director of Scoala Pentru Viata reports directly back to School for Life, informing of the direction of the project and of the allocation of funds. Scoala Pentru Viata now only employs a part time social worker. A salary is also provided to the administrator who oversees the upkeep of the buildings in Siret. The Director and the Administrator are carrying out their work voluntarily. Although Scoala Pentru Viata is responsible for the allocation of the budget, they are supported and guided by the School for Life Trustees. Scoala Pentru Viata deliver therapeutic support to young adults with disabilities who have grown up in an institution in the north of Romania. Our supported housing project has enabled four young people from the institution to now live independently with outreach support in the community of Siret.

2) Update in respect of the main activities undertaken by the charity during the period of 1/9/2431/8/25, with reference to the Charity Commissions Public Benefit Guidance

Project Areas and Update:

Learning Community Hub

The educational facility sadly closed in September 2023 due to a lack of sustainable funds. Facilities in the hospital building provided by the Romanian authorities for Occupational Therapy are beginning to be offered to some of those students residing in the neuropsychiatric hospitals.

Independent Living

The three ladies continue to live happily in SPV’s supported accommodation. The fourth lady is living fully independently with her partner and child in a community flat. The ladies continue to thrive in their environment, successfully carrying out part time jobs within the community. They are supported in their independent living by the volunteer director Elena Harasemiuc, and by the social worker. They have understandably been concerned by the closing of the Learning Community Hub (the educational facility) but have been reassured by SPV and the SFL Trustees that the financial security of their future is the priority for the charity and we will continue to fund and support them.

Buildings

The SPV team have continued to work hard to maintain the good standard of the buildings. Fire equipment has been inspected as is the legal requirement. The garden continues to be well maintained and used to grow flowers and vegetables. The gas supplies to both of the buildings was separated last year, and all the documents have been completed to separate the two buildings into two properties. The boiler is requiring replaced in the former Learning Hub in order for the building to be sold. There cannot be a separate entrance from the street into the second property and although possibilities have been investigated, currently the driveway will need to be shared.

In June 2025 SPV reported: We continue to proceed with the documents in order to split the two properties. We hope it to be finalised shortly and then we will advertise it in the media for sale (the upper property with the land). Once the properties are separated we then have to separate the utilities (water, electricity, gas), through specific firms. Update to be given at the AGM in October.

Stafng

Voluntary: Director, Elena Harasemiuc (Doina) Admin / estates: Radu Harasemiuc

Salaried:

Social Worker – Raluca Fercalo Accountant

A social worker continues to be employed by SPV for two hours a week, and works alongside the SPV team providing a link between the SPV Foundation, Social Services, and the Hospital services (which are under the control of the Ministry of Health).

(At the time of the AGM in 2025: £80 per month salary per person (accountant and social worker). And £100 tax.)

Administraton

The SPV foundation has continued to collaborate with the Neuropsychiatric hospitals in Siret.

Data protecton - The charity continues to abide by the GDPR Data Protection Policy.

General

Opportunities for trustees to visit the project in Siret continue and the trustees have kept in regular contact with the director of SPV, who has provided administrative reports and updates. Trustees meetings and the AGM have been conducted mainly via zoom (with a face to face meeting arranged for once in the year) with the advantage that the director from SPV has been able to attend some of those meetings too which has been beneficial for the sharing of information and progress. The team

in SPV have reported that progress and positive interactions and learning experiences continue to be made.

The Trustees of School for Life Romania are aware of and have taken into account the Charity Commission’s Public Benefit Guidance and have had regard to this in order to guide and support the ongoing work of the charity operating in Siret, Northern Romania.

Future of the project

As has been previously informed, the impact of Brexit, and the Corona virus pandemic shadowed future financial forecasts for the charity. Realistic in our understanding that the sponsorship base is unlikely to grow and as the project costs continue to increase, it is our intention to work with SPV to ensure a secure future for the young ladies living in the SPV accommodation. Research and consultations are still ongoing into how this will be achieved. The intention had been for the School project to be concluded by September 2023 (which was achieved) and the ladies’ accommodation to be secured by summer 2025 (ongoing). Radu and Elena Harasemiuc have worked hard at collating all the necessary paperwork to change our property registration from a school/supported housing project to an authorised supported housing only project under the state protection which has now been approved.

The buildings have been separated into two properties and the current intention is for the former School building to be sold and capital funds invested to provide ongoing financial security for SPV and the ladies that it supports.

Public Beneft

Opportunities for trustees to visit the project in Siret continue and the trustees have kept in regular contact with the director of SPV, who has provided administrative reports and updates. Trustees meetings and the AGM have continued to be conducted via zoom with the advantage that the director from SPV has been able to attend some of those meetings too which has been beneficial for the sharing of information and progress. The team in SPV have reported that progress and positive interactions and learning experiences continue to be made.

The Trustees of School for Life Romania are aware of and have taken into account the Charity Commission’s Public Benefit Guidance and have had regard to this in order to guide and support the ongoing work of the charity operating in Siret, Northern Romania.

3) Finances

In annual accounts

4) Fundraising and Legacy

Our annual sale of Christmas Cards has continued and some money has been generated through our online Just Giving account from events including a fundraising Ceilidh.

Dave Emptage generously left money in his will for School for Life / Scoala Pentru Viata to continue to fund the ladies in their care.

5) Reserves Policy

The charity does not have a reserves policy. Due to the small turnover, it is unable to keep a large sum in reserve. However, we do keep a sum of around £1000 in a separate account to cover any unexpected costs that may arise. This sum is always included in the Annual Accounts under Current Assets.

6) Serious incidents

The Charity had no serious incidents or other matters that trustees should have reported to the Commission.

Report and Accounts School for Life- Romania Charity Number: 1062953 31 August 2025

School for Life - Romania Charity Number: 1062953 31 August 2025 Contents Page Independent examiner's report Income and expenditure account Balance sheet

Independent Examiner's Report to The Trustees of School for Life - Romania I report on the accounts of the trust for the year ended 31 August 2025 which are set out on pages 3 and 4. Respective responsibilities of trustees and examlner As the charity's trustees you are responsible for the preparation of accounts and you consider that the audil requirement of section 43{2) of the Charities Act 1993 ('the Act,) does not apply. It is my responsibility to state, on the basis of procedures speclfied in the General Directions given by the Charities Commissioners under section 43(7Xb) of the Act. whether particular matters have come to my attention. Basls of Indapendent •xamlnerfs report My 8xamination was carrled out In aC￿rdance viith the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concemlng such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts. Independent examlnerfs statement In connectlon wlth my examination, no matter has come to my attention: 1. which glves me reasonable cause to believe that In any matertal respect the requirements: to keep accounting records in accordance with sectlon 41 of the Act, and to prepare accounts which accord wlth the accounting records and to comply with the accounting reqU1￿MentS of the Act have not been met. or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Keith Lownsborough C.G.M.A., A.C.M.A.

School for Llfe- Romanla Charity Number. 1062953 Income and Expenditure Account For the year end8d 31 August 2025 2025 2024 Income Donations and sponsorships Tax relief Bank interest 54,649 1,651 14 13,805 1,917 11 Total incomo 15,733 Expendltura Romanlan expendrture.. Salaries and tsxes Building and other Bank charges and interest 5,580 17.568 258 4.318 9.874 211 Total expendlture 23,406 14,403 Surplusl(Deflclt) of Income over expendlturo

School for Life- Romania Charity Number: 1062953 Balance Sheet 31 August 2025 2025 2024 FIXED ASSETS School building 95.256 95,256 CURRENT ASSETS English bank balances Romanian bank balances Cash in Transrt CovenantlGift Aid tax relief owed 33,202 16,013 1,433 14,607 1,651 1,917 CURRENT LIABILITIES NET CURRENT ASSETS NET ASSETS 50.866 146,122 17,957 113,213 RESERVES Fund account Balance at 1 September 2024 Surplusl{deficit) of income over expenditure for year Balance at 31 August 2025 33.802 32.908 66.710 32,472 1.330 33.802 Buildlng revaluatlon reserve 79.411 79,411 TOTAL RESERVES 146,121 113 215

Report and Accounts School for Life- Romania Charity Number: 1062953 31 August 2025

School for Life - Romania Charity Number: 1062953 31 August 2025 Contents Page Independent examiner's report Income and expenditure account Balance sheet

Independent Examiner's Report to The Trustees of School for Life - Romania I report on the accounts of the trust for the year ended 31 August 2025 which are set out on pages 3 and 4. Respective responsibilities of trustees and examlner As the charity's trustees you are responsible for the preparation of accounts and you consider that the audil requirement of section 43{2) of the Charities Act 1993 ('the Act,) does not apply. It is my responsibility to state, on the basis of procedures speclfied in the General Directions given by the Charities Commissioners under section 43(7Xb) of the Act. whether particular matters have come to my attention. Basls of Indapendent •xamlnerfs report My 8xamination was carrled out In aC￿rdance viith the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concemlng such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts. Independent examlnerfs statement In connectlon wlth my examination, no matter has come to my attention: 1. which glves me reasonable cause to believe that In any matertal respect the requirements: to keep accounting records in accordance with sectlon 41 of the Act, and to prepare accounts which accord wlth the accounting records and to comply with the accounting reqU1￿MentS of the Act have not been met. or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Keith Lownsborough C.G.M.A., A.C.M.A.

School for Llfe- Romanla Charity Number. 1062953 Income and Expenditure Account For the year end8d 31 August 2025 2025 2024 Income Donations and sponsorships Tax relief Bank interest 54,649 1,651 14 13,805 1,917 11 Total incomo 15,733 Expendltura Romanlan expendrture.. Salaries and tsxes Building and other Bank charges and interest 5,580 17.568 258 4.318 9.874 211 Total expendlture 23,406 14,403 Surplusl(Deflclt) of Income over expendlturo

School for Life- Romania Charity Number: 1062953 Balance Sheet 31 August 2025 2025 2024 FIXED ASSETS School building 95.256 95,256 CURRENT ASSETS English bank balances Romanian bank balances Cash in Transrt CovenantlGift Aid tax relief owed 33,202 16,013 1,433 14,607 1,651 1,917 CURRENT LIABILITIES NET CURRENT ASSETS NET ASSETS 50.866 146,122 17,957 113,213 RESERVES Fund account Balance at 1 September 2024 Surplusl{deficit) of income over expenditure for year Balance at 31 August 2025 33.802 32.908 66.710 32,472 1.330 33.802 Buildlng revaluatlon reserve 79.411 79,411 TOTAL RESERVES 146,121 113 215