## **Aurora Christian Association – Registered Charity 1073190 – Annual Trustees report year ending 31.12.22** 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, Ioan & Miheala Neculoiu, also with many volunteers who work in the kindergartens, 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: - 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 - Providing food bags to needy families in the locality, once a month - Providing bread to local families, in the village of Vulcan, twice a week ## **Canteen** Followings it’s closure due to Covid, ACA decided not to re-open the canteen. We felt it had run its course and served its purpose to help families feed their children. Since entering into the EU, families have more opportunities for work, and the general standard of living has increased. However there are still very poor families that need help, so ACA decided to provide bread twice a week and a food bag of essential items once a month. The canteen will be re-furbished to be used for other activities in the village, including the summer camp for kids. ## **Kindergarten** During Covid, the old workshop was completely gutted and renovated to house the two kindergarten classes. The older class moved in upstairs in April 2021 and the younger group, downstairs, in January 2023. School Books were purchased in Sept 2022 but Uniforms were not distributed. 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. ACA also received some specific donations to help with Ukrainian refugees who had fled to Romania. ACA were able to offer accommodation to 3 families over a period of approx. 10 months. Aurora Christian Association Report and Accounts 31 December 2022 Aurora Chrfstlan Associatlon Income and expendlture accounts Contents Page Accountants report Income and expendrture &count Balance sheet Notes to the accounts DetaI￿d Income and experKlrturo acctyjnt Detaikd schadub lo Income and expenditure account Aurora Chrlstlan Assoclatlon Accountants, Rèport Accountsnts report to the Trust8es on the prepafation of the unaudiw ac£ounts of Aurora Christian Asseeiatson. For the year ended 31 December 2022 We have prepared the In¢￿￿e and ExFenditure Accounts, vrithout carnwng out an audit, from the books and records provided to us by Aurora Christian AssocAlw)n. Wo have received satisf￿tOry answers to all of our ouests'ons arKI we confimi that the accounts ￿ pagas 3 to 7 are in accordance with the books and records. We have not carr¢ed out an wdrt or any and conwuenly do Mt express any opinion on thgse aceounts. TS Partners Ltd Chartered TaxAthisorn and Accountants 34 Dovon Square Ngwton Abbot Dev¢)n TQ12 2HH 25 May 2023 Aurora Christian Asso¢latlon Income and Expenditure Account for the year ended 31 December 2022 2022 2021 Incomo Genéral Income 82.272 332,085 Administrative expenses 171,477) (90,7811 Op•rating surplus 10,795 Excgss of •xpfrnd1￿rfj over Incom• 10.795 241.304 ExG8s8 of •xpendlttsro ovor Incom• 10,795 241,304 Aurora Chrlstlan AssocSation Balance Sheet as at 31 December 2022 Notss 2022 2021 Flxed assets Tangible assets 785 Current a880ts Cash at bank and in hand 273,946 273,946 263,010 263,010 Not current ass•ts 273.948 263,010 274.590 263.795 Capltal and r•serv Income and expenditure account 274.590 263.795 274.590 263,795 The statement of account was approved by tht Trusleè8 on the below dale and svJned on b8hati of the trustees by. Tru$tO0 Dale Aurora Christlan As8oclatlon Notes to the Accounts for the year onded 31 DeC•M￿r 2022 1 Accountlng pollel•• 8•8is ofprnp*rnlion These finanrial statements have been Prepar￿ under the histo￿al a)st oinvention and in CL)rdancè wth apdicable ac￿unD.r￿ staNlards and the Charitss Statement of Reccfnmended Pro￿lce, as appl￿￿1? to Sm￿1 c*aribÈ# Tanglblo Ilx•d•ssets Tangible fLKed a$sel$ am m889ured at cost 1•s8 *>xmnulthe deprec4athM and any 8¢Wmu￿tl¥0 impairment losses. Oapreoation is provthd on all tsNJitAe fixed 8s88ts. other than freoholj land, at rates calculatgd to write off cost. IM8 ttkn"matod w•Jual vahje. of ea¢* 88set evenly over rt8 •xp8ct8d u8eful lrfe. as lolbJw8'. Mtslor veh 18% RodudNJ bal•nc* 2 Tru•ts• Emolum•nts No Tru6199 rec4iv*J r8mun&rntion t￿ yw J T•nglbl• fix•d ••ul• Motor hkl•• Co•t At 1 Janu•ry 2022 At 31 Dec•mb•r 2022 D•pr•¢l•tlon At 1 Jonuary 2022 Charge lor t￿ yaar At 31 Dec*mb•r 2022 1,795 N•1 book ￿lu* At 31 Deceml)or 2022 At 31 Dermnber 2021 785 4 Unr••lrfctsd Fund* 2022 2021 Net In￿rne Resourc￿ for tho Year At 01 January 2022 Prh)r ￿ar adjustments Net inccme fesourcrt for the Jwr 82,272 332.085 82 272 At 01 January 2022 surplu￿{0efiU1) ror the year 263.795 10.795 22,491 241,304 At 31 December 2022 274 590 Aurora Christlan Assoclation Detslled schedule to Income and expenditure account for the yèar ended 31 December 2022 This schedul8 does not lomipart of th8 statutOry8(X￿nts 2022 2021 Income 82.272 332.085 Adminislralive expenses {71,47TI {90.781) Excw of èxpgndlturo ov•r Incomo 10.795 241.304 Excw of oxpondltur• ovèr Incom• 10.795 241.304 Aurora Chrlstlan Associatlon Datailed schedule of income and expendlture account for the year ended 31 December 2022 This schedulg d￿S not fompart of th8 Statutory accounts 2022 2021 Incom• Sponsor income Gifts for specific iiem5 Interest received Ebay Sales l Amwn Gfft aid received General income 37.800 29.3CKI 13 46,829 275,120 10.783 4.310 82.272 3.720 6,415 332 085 ExpendItU￿￿dMlnI8trnttWe èxpeM•s Employee costs.. SurKlries Gifts received for spKrfic Food Clothe8 Motor èxpen88S Oth8r motor expenses 274 1,583 1,857 241 2,786 3.027 Premises co$t8.' Cleaning materials General administrative expenses: Medicinas Printing, po8tage and Itationery Carriage lo Romankq Bam rcof repairs Cash to Romania for Building proj Sponsors cash lo Romania Cash lo Romania- Ukrainian Help l Need$ For Cristina Masu {WKlow in Bran) Flights 214 180 2.022 61.450 &8,915 1.127 Expense8 Taken In Error Books lo RomanKq Bins and waste Depreciation Sundry expen8eg 11 141 27 69,170 172 87,304 Logal and professional wsts.. Accountancy fe8$ 450 450 45D 450 71.477 90.781 Independent Examiner's Report on the Accounts (Accruals Accounts) Report to the trustees/members ofr. Au RORA (MRi£fi pknj ASsE￿￿ri0￿j On accounts for the year ended: Z I •cEM6ER WLI Set out on pages: Respectlve responslbllltles of trustees The ththty's tnL5tees are responslble for the preparation of the accounts. and examlner The tharlty's trustees conslder that an audrt Ls not requlred for the year (under 5edon 43(2) of the Charftles Art 1993 (the Act) and that an Independent examlnatlon Is needed: It15 my r￿pon￿￿lty to: examlne the accounts (under sectlon 43(3) of the Act): to follow the procedure5 lald down In the General Dlrectlons glven by the Charlty Comm155loneF5 (under sectton 43(7)(b) of the Act), to state whets partkular matters have come to my attent(on. BasLs of Independent examlner's rtAtement My examlnatlon was carrled out Sn accordance wlth General Dlrect5ons g5ven by the Charlty.CommEss6oners. An examlnadon Includes a revlew of the accountlng recor& kept by the tharfty and a comparLson of the accounts presented wlth those record& It ailo Indudes conslderaU¢)n of any unusual ' Items or dlsdosures In the accoun￿ and seeklng explanatlons from the trustees ¢oncernlng any suth matter5. The procedures undertaken do not provtde all the eVIden￿ that woukl be requlred In an audlL and consequentiy I do not ￿resS an aud￿ oplnlon on the accounts. Independent examlner's Statement In connectk*n wtth my examlnatFon. no matter has come to my attentlon. {1) whkh tye5 me reasonable ouse to be'lleve that In any materlal to keep accountlng records In accord4nce wlth 5ectlon 41 of the 1993 A¢ and to prepare accounts whkh accord wlth the ac¢ountlng records and comply wth the accoundng requlrements of the Art have not been meL' or to vknkh, In my oplnion. attentlon should be drawn In order lo enable a proper understanding of the accounts to be reached. (2) Slgned: Name: Relevant PrOf￿10nal quallftcatlon or body: FIAB I Addr￿s. 3LF sGKJ+￿E Naffa￿ •8eJJr TQII 2H H.