## **Aurora Christian Association – Registered Charity 1073190 – Annual Trustees report year ending 31.12.20** This is an annual report for Aurora Christian Association (ACA), registered at Rora House, Halford, Liverton, Newton Abbot, Devon, TQ12 6HZ. Current Trustees: Mr Malcolm Ford Mr Paul Ovens Mrs Anna Ovens Mrs Vera Lacey The work of ACA is headed up in the UK by Paul & Anna Ovens, along with many volunteers who pack food, clothes, Christmas shoeboxes etc. The work in Romania is headed up by a Romanian couple, also with many volunteers who work in the kindergartens, canteen, running clubs etc. Irene Mahoney, who is from the UK, is fully committed to the work of ACA in Romania and heads up the education side of the charity. We continued to have many teams from the UK, from different charities and churches, travelling to Romania to help run holiday clubs and special events. ## **Objectives & Activities** The main objective of ACA is to support the poor, needy and vulnerable in Romania. The work is mainly centred in a village called Vulcan, approx 15km outside of the 2[nd] city of Brasov. We aim to help all who are in need, but encourage and train the people to support themselves. ACA projects include: - A canteen – feeding 80 children and up to 20 adults, one hot meal a day - Two kindergarten classes, preparing the children for school - Homework Club - English Classes - Supporting children in education by providing school uniforms, school books, and school items (pens, pencils, paper etc.) - Supporting the Local School with essential supplies - Essential Medical Support - Building Projects - Girls Clubs - Aid is collected in UK and shipped to Romania (including food, clothes, bikes etc) **COVID-19** As we all know, the global pandemic of covid-19 happened in 2020, and continued with us through to 2021. As a result a lot of the ACA activities had to be closed. The canteen remains closed, and instead ACA purchased food in bulk in Romania and distributed food bags to those who used to attend the canteen. The kindergartens opened and closed in line with government regulation. The other clubs and activities were stopped during 2020, but re-started in 2021. School Books were not purchased in 2020 and Uniforms were not distributed, as the schools were closed. Building projects continued as purchase of building materials allowed. ## **Finances** Donations to ACA remains stable, thus enabling the work to continue. We have used funds received in different ways, purchasing more items, especially food, in Romania instead of sending aid from UK. ACA has also received specific funds for building projects, to improve housing, and funds for specific urgent medical needs. Aurora Christian Association Report and Accounts 31 December 2020 Aurora Chrfstlan Assoclatlon Income and expendlture accounts Contents Pog& Accountants report Income and 8xFenditure account Balance sheei Notes lo Ihe accounts Detailed Income arxl expenrfilure account Detalled schedule lo Income and expenditure acctyjnl Aurora Chrlstlan Assoclatlon £countanls' Report Accountants rerxsrt to the Trustees on Il* wepara￿n ol the unaudit￿1 amnts ol Aurora Christian Assooation. For the yoar ended 31 D￿ernl￿r 2020 We havo prepared the Income Expenditure Accounts. Wilhout carrying an audit, from the books and records proviiled lo us by Aurora Christian Association. We have received salisfaciory answers lo aN ol our questions arKI ￿ confirm that the accounts on paggs 3 to 7 are in accordanc8 th the t)ooks and iecords. We have not carried out an a￿11[ or any other r&view, ar￿ cowuenlly we do not express any O￿nIOn on these aecounl$. TS Partners Lid Chartered Tax Athisors and Accountants Ollice 21, The Business Centr6 2 Caiiedown Road Plymouth Dovon PL4 OEG 16 Seplemtfr 2021 Aurora Christlan Assoclallon Income and Expendlture Accouni tor the year ended 31 December 2020 2020 Income General Incom6 2019 57.677 Admlnislrative expenses 71,729 (60.8431 Operatlng Ideflclt)18urplus 152.6181 13,1661 19,111 Excess of expenditure ov•r Incom8 13.166) Exce88 ol expendliuro over In¢ome 19,111 Aurora Chrlsllan Assoclatlon Balance Shèet as at 31 December 2020 No108 Flxed as8et8 Tangible assets 2019 957 Current ass018 Cash in hand Cash at bank and in hand 1.167 21.534 166 24,324 Ng1 current al￿t$ 21.534 24.490 Not aaaet• 22.491 25,657 Capltal Jnd raservea Income and oxpnditure acctyjnl 22.491 25,657 25,657 The statgm8nl ol account was approved by the Trustees on the below date arKI signed on behall ol the Iru$iees by.. Tiusiee Dale CI ZOLI Aurora Christlan Association Notes lo the Accounis for the ended 31 December 2020 1 A¢¢ountlng polklèg B•¥is olpreparatlon These linancial slat8ments have beèn yepared urthr the histor￿& cost o)nvenh'on aml in accordance wlh appIrable a(xounting standards and thg Charilies Staterneni of Re￿mment*￿ Pract￿e, as applrable to small charrtles Tanglble Ilx6d•uoi• Tangible fixed assets are measur6d at less a(￿)mulat￿le deweciation any a(LurnulatNg irnpaimieni losses. D8preuaiioJ) is provKJed on all tangib￿ fixed asseis, Other than fraehold land, al rates ca￿U￿tod lo write off ttr* c¥)st, less •stimated resxlual ¥a￿e, of eac* asw evenly ovèr rts gxpecied uselul lil•. as lolk)ws.' Klolor vehtk 18% Red￿ry baknee 2 Truot•? Emolumeni8 No Trustèe received rerntsneratK)n during Ihg Ygar 3 T•nglble Ilxed Motor b•hlc108 Co•1 At 1 January 2020 At 31 Dec¢rnber 2020 2.580 Depreclaiion Ai 1 January 2020 Charge lor the year At 31 Decembor 2￿20 1.413 210 Nel book valu• At 31 December 2020 At 31 D8eembgr 2019 957 4 Unrestrlcled Furrfl$ 2019 Incorne Reswrees for Year At 1 January 2020 PrK>r year adjustments Net irtorne resources lor the ye At 01 January 203) SurplusllDelriti for the ygar At 31 Decernber 2020 7,956 6,980 57.67T 71.729 6,546 13,1661 Aurora ChrI￿lan Associatlon Detalled income and expendlture occount tor the year ended 31 Decembor 2020 Thts schedule does not lorm part ofihe ststulory accounts 2019 lTrcom 57,677 71.729 Adminlsliaiive expenses {60.8431 152,6181 Exco68 ol expendltuio over Income {3.1661 19,111 Ex¢088 ol expendltuto 0¥8r Incom• Aurora Chrlstian Assoclatlon Detailed schedule lo the Income arKI expendliure account for the year ended 31 December 2020 This schedule does formpartolihe slaiulory accounts 2019 Income Sponsor Income Gifts for specific items Interest received Gift aid received Ganeral income 39,809 8,800 37.740 25.742 1,751 6,492 71,729 9.065 57.677 Expendltureladmlnistratlve expensos Employee eosls.. Sundries Gifts received lor $pecilic p8opIo Food Clothes Motor expensès Othei motor exponses 200 63 125 1,254 133 1,022 Premises costs.. Cleaning malerlals General admlnlsiratwe •xpenses.' Medicines Printing, wstage and stat*onery Carriage lo Romanla Barn roof repairs Cash lo Romania lor Building projects Sponsors cash lo Flomania 8ins and wa$ie Dgpreciation Sundry expenses 209 64 217 618 9,010 3.000 36,060 54,900 210 256 94 Legal and professronal costs.. A¢couniancy fegs 59,019 426 426 60,843 Independent Examiner's Report on the Accounts (Accruals Accounts) Report to the trustees/members ofr. ILo£A On accoltnts for the year ended: Set out on pages: Respectjve responslbllrt]es of tru5tee5 The charlty's trustees are re5ponstble for the preparatlon of the accounts. and examlner The charlty's trustees conslder that an audlt Is not requlred for the year (under sectlon 43(2) of the Charldes Ac¢ 1993 (the Act) and that an independent examlnatlon Js needed: It ￿ my reSPo￿lb[lftY to: examlne the accounts (under 5ectlon 43(3) of the Act): to follow the procedure5 down In the General Dlrectlons gfven by the Chthty CommtS51oners (under sectfon 43(7Xb) of the Art}. to stste whether partkular matters haye come to my attentlon. 88$1$ Of Independent examlner's statement My examlnatlon was carded out In accordance wlth General Dlrectlons given by the Charlty Commlssloner5. An examlnatlon Includu a review of the accountlng record5 kept by the ¢harlty and a comparfson of the accounts presented wlth those recordL It also Indudes consldtratlon of any unusual ' Items or dL%closure$ Sn the accounts. and seeklng explanatlons from the trustees concemlng any such marters. The procedures undertaken do not provlde all the evldence that woukl be requlred In an audlL and consequently I do not express an a￿lIt oplnlon oft the accoun Independent examlner's rtatement In connertlon wlth my examlnatlon. no matter has come to my attentlon. (1) whlch glves me rcasonabf¢ cause to belleve ihat In any maierlal respect the requIremen￿. to keep ¥¢coundng records In accordance wlth secdoft 41 of the 1993 A¢L' and to prepare accounts whlch accord wlth the accountong records and ¢ompty with the accounting requirements of the Act have not been meL' or to whlch. In my oplnlon, attentlon should be drawn In order to enable a proper under$L￿dIng of the accounts to be reached. (2) Signed: PA (kn@- Date: Ph4.A /knJ e￿All& Relevant professlonal quallflcatlon or fE C4-fNJ.'L4 ( Trr cf-lai Address: +3 A gi z ZHIY