Aurora Christian Association – Registered Charity 1073190 – Annual Trustees report year ending 31.12.23
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 & sponsors. 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, building small houses, encouraging locals and helping the poor etc. Irene Mahoney, who is from the UK, is committed to the work of ACA in Romania and heads up the education side of the charity. It has been a difficult year for Irene, on a personal level, having lost both her Mum and Aunt in a short period of time, so she has spent some more time this year in the UK, with her family, grieving her Mum and Aunt. 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
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Providing bread to local families, in the village of Vulcan, twice a week
Front Room & Kitchen in Casa Betel (formerly the Canteen)
The canteen never re-opened after Covid and Brexit.
A local enterprise (with the 2 organisers known to ACA) approached ACA with a view to using the old canteen space for clubs for local children. The Trustees and Managers of ACA felt this was a good use of the space and also a way to reach out to the local community.
The space was re-furbished inside, with new windows and doors put in. Also a new stair case and landscaping of the outside space, so that it was a secure and clean environment for visitors.
The organisers run clubs such as music, English, craft, calligraphy, etc. They charge people to attend. The current arrangement with ACA is that we will not charge them rent for the space, but they are wholly responsible for all the bills (gas electric etc) and also on-going maintenance of the building. In addition to this, they are responsible for the safety and care of all visitors who attend clubs and activities in this area.
Kindergarten
The Kindergarten continues to be successful and is well attended. It is an example to all around (including the local authorities) on a clean, healthy and safe environment, including children leaving with an excellent learning standard for their age.
School Books were once again purchased in Sept 2023.
Building projects continued as purchase of building materials allowed. This included a porch and terrace / driveway for a lady in a wheelchair.
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. Following the donation of a large legacy this has particularly enabled building projects and safety maintenance on the charities properties.
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 2023
Aurora Christian Association Income and expenditure accounts Contents
| Page | |
|---|---|
| Accountants report | 2 |
| Income and expenditure account | 3 |
| Balance sheet | 4 |
| Notes to the accounts | 5 |
| Detailed Income and expenditure account | 6 |
| Detailed schedule to Income and expenditure account | 7 |
1
Aurora Christian Association Accountants' Report
Accountants report to the Trustees on the preparation of the unaudited accounts of Aurora Christian Association.
For the year ended 31 December 2023
We have prepared the Income and Expenditure Accounts, without carrying out an audit, from the books and records provided to us by Aurora Christian Association. We have received satisfactory answers to all of our questions and we confirm that the accounts on pages 3 to 7 are in accordance with the books and records.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
TS Partners Ltd
Chartered Tax Advisors and Accountants
34 Devon Square Newton Abbot Devon TQ12 2HH
6 August 2024
2
Aurora Christian Association Income and Expenditure Account for the year ended 31 December 2023
| Income General Income Administrative expenses Operating (deficit)/surplus Excess of expenditure over income Excess of expenditure over income |
2023 £ 58,815 (107,813) (48,998) (48,998) (48,998) |
2022 £ 82,272 (71,477) |
|---|---|---|
| 10,795 | ||
| 10,795 | ||
| 10,795 |
3
Aurora Christian Association Balance Sheet as at 31 December 2023
| Notes Fixed assets Tangible assets 3 Current assets Cash at bank and in hand Net current assets Net assets Capital and reserves Income and expenditure account |
225,064 | 2023 £ 528 225,064 225,592 225,592 225,592 |
273,946 | 2022 £ 644 273,946 |
|---|---|---|---|---|
| 274,590 | ||||
| 274,590 | ||||
| 274,590 |
The statement of account was approved by the Trustees on the below date and signed on behalf of the trustees by:
Trustee Date
4
Aurora Christian Association Notes to the Accounts for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
These financial statements have been prepared under the historical cost convention and in accordance with applicable accounting standards and the Charities Statement of Recommended Practice, as applicable to small charities
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor vehicles
18% Reducing balance
2 Trustee Emoluments
No Trustee received remuneration during the year
3 Tangible fixed assets
| Cost At 1 January 2023 At 31 December 2023 Depreciation At 1 January 2023 Charge for the year At 31 December 2023 Net book value At 31 December 2023 At 31 December 2022 Unrestricted Funds Net Income Resources for the Year At 01 January 2023 Prior year adjustments Net income resources for the year At 01 January 2023 Surplus/(Deficit) for the year At 31 December 2023 |
2023 £ 58,815 - - 58,815 274,590 (48,998) 225,592 |
Motor vehicles £ 2,580 |
|---|---|---|
| 2,580 | ||
| 1,936 116 |
||
| 2,052 | ||
| 528 | ||
| 644 | ||
| 2022 £ 82,272 - - |
||
| 82,272 | ||
| 263,795 10,795 |
||
| 274,590 |
- 4 Unrestricted Funds
5
Aurora Christian Association
Detailed schedule to income and expenditure account for the year ended 31 December 2023
This schedule does not form part of the statutory accounts
| Income Administrative expenses Excess of expenditure over income Excess of expenditure over income |
2023 £ 58,815 (107,813) (48,998) (48,998) |
2022 £ 82,272 (71,477) |
|---|---|---|
| 10,795 | ||
| 10,795 |
6
Aurora Christian Association
Detailed schedule of income and expenditure account for the year ended 31 December 2023
This schedule does not form part of the statutory accounts
| Income Sponsor income Gifts for specific items Interest received Ebay Sales / Amazon Gift aid received General income Expenditure/administrative expenses Employee costs: Motor expenses Other motor expenses General administrative expenses: Medicines Printing, postage and stationery Sponsors cash to Romania Cash to Romania - Ukrainian Help / Needs For Cristina Masu (widow in Bran) Flights Gift Expenses Taken In Error Tithe On Legacy Depreciation Sundry expenses Legal and professional costs: Accountancy fees |
2023 £ 36,709 1,343 32 41 16,145 4,545 58,815 409 1,674 2,083 33 195 97,750 - 5,513 - 1,650 - - 116 - 105,257 473 473 107,813 |
2022 £ 37,800 29,300 13 66 10,783 4,310 |
|---|---|---|
| 82,272 | ||
| 274 1,583 |
||
| 1,857 | ||
| - 214 61,450 1,000 900 1,127 1,300 11 3,000 141 27 |
||
| 69,170 | ||
| 450 | ||
| 450 | ||
| 71,477 |
7
. Independent Examiner's Report on the Accounts (Accruals Accounts) Report to the trustees/members of. Au60RA .CHRIsTIA pj ASSoAT11 On accounts for the year ended.. 31 TrL£M8ÉR loi3 Set out on pages: Respectlye re5ponslblllUes of teeS The ch8rfty's tntstee5 are re5ponslble for the preparatlon of the accounts, and examlner The tharlty's trnstees conslder that an audlt Is not requlred for the year (under secuon 43(2) of the Charltles Act 1993 (the Art) and that an Independent examlnatlon15 needed: It Is my responslbillty to: examlne the accounts (under secth>n 43(3) of the Act): to follow.the pmcedures lakl down In the General Dlrectlons glven by the Charlty CommE551oners (under sectlon 43(7Xb) of the Act). to state whether parucular matters have come to my attentton. Basls of Independent examlner's statement My examlnatlon vlas carrled out In accordance wlth GenernF Dlrectlons given by the Charlty.Commbsloners. An examlnatlon Indude5 a revlew of the accountlng records kept by the charlty and a comparlson of the accounts presented wlth those records. It allo Includes conslderatlon of any unusual ' Items or dlsdosure5 In the accounts. and seeklng explanatlors from the trustees concernlng any suth matters. The procedure5 undertaken do not provlde all the evklence that would be requlred In an aud14 and consequently I do not express an audlt oplnlon on the account Independent examlner's statement In connectlon wlth my examlnaljon. no matter has come to my attention. (1) whlch glves mè reasonable cause to bellerfe that In any materfal respect the requlrement&' ' to keep accountlng records In accordance wlth 5ettion 41 of the 1993 ACL. and to prepare accounts whlth accord wlth the accountlng records and comply wlth the accountlng requlrements of the Act have not been met or to whlch. In my oplnlon, attentFon should be drawn In order to enable a proper understandlng of the accounts to be reathed. (2) 51gned.. Pfl rtL Date: Iiloqluuf Nam 4k)LA NENA<tri Relevant professlonal quatlflcatlon or bodr. MAIXT ftrf 3Lk (FaLD.) Address: A£e -f4)Il Ikim