## **Aurora Christian Association – Registered Charity 1073190 – Annual Trustees report year ending 31.12.24** 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, has been committed to the work of ACA in Romania for 11 years, and decided to relocate back to the UK in the autumn of 2024. Her input into the lives of those in the villages, especially the children with special needs, will be sorely missed. ACA thanks Irene for her commitment over the years and wish her all the best for her future back in the UK. 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. Also we are grateful for visiting preachers who preach in the local churches that ACA support. ## **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 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 ## **Front Room & Kitchen in Casa Betel (formerly the Canteen)** A local enterprise (with the 2 organisers known to ACA) continue to use the old canteen rooms for clubs (mainly ‘after school’ 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. These clubs have been well received and are well attended. ## **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. Through gifts received ACA have been able to purchase some outside toys, and are investigating the possibility of building more permanent play equipment. ## **Local School, Vulcan** We strongly believe that access to education should be available to all children, regardless of home situation, ethnic background or status. Although some things have changed and we no longer send uniforms from UK, over the past years we have helped the school purchase school books required for underprivileged kids who attend our local school. At the beginning of the school term (Sept 2024), ACA were informed that central government had given schools more money for each child, so they did not currently require us to help with buying books. ACA will support the local school with one off projects in the future. ## **Vocational Scool, Codlea** ACA have continued to support the vocational school in Codlea, primarily with the help of sponsorship received from our friends in Norway. As well as being able to give the students Christmas bags, the teachers were recently able to buy resources for lessons. ## **Building** Building projects continued as purchase of building materials allowed. In 2025, ACA are hoping to complete building a communal kitchen and dining room for an extended family. ## **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, as we no longer send 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. Docusign Envelope ID: 0D71E4DC-5F1A-4214-9197-A13F1066B3BD Aurora Christian Association Report and Accounts 31 December 2024 Docusign Envelope ID: 0D71E4DC-5F1A-4214-9197-A13F1066B3BD ## **Aurora Christian Association Report and accounts Contents** ||**Page**| |---|---| |Accountants' report|3| |Income and expenditure account|4| |Balance sheet|5| |Notes to the accounts|6| |Detailed Income and expenditure account|7| |Detailed schedule to Income and expenditure account|8| Docusign Envelope ID: 0D71E4DC-5F1A-4214-9197-A13F1066B3BD ## **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 2024 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 4 to 8 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 & Accountants 2-4 Gladstone Place, Newton Abbot, TQ12 2AN 24 March 2025 1 Docusign Envelope ID: 0D71E4DC-5F1A-4214-9197-A13F1066B3BD ## **Aurora Christian Association Profit and Loss Account for the year ended 31 December 2024** |**Turnover**
Administrative expenses
**Operating loss**
**Loss before taxation**
Tax on loss
**Loss for the financial year**|**2024**
**£**
58,301
(61,050)
(2,749)
(2,749)
-
(2,749)|**2023**
**£**
58,815
(107,813)
(48,998)
(48,998)
-
(48,998)| |---|---|---| 2 Docusign Envelope ID: 0D71E4DC-5F1A-4214-9197-A13F1066B3BD **----- Start of picture text -----**
Aurora Christian Association
Registered number:
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 433 528
Current assets
Cash at bank and in hand 222,410 225,064
Net current assets 222,410 225,064
Net assets 222,843 225,592
Capital and reserves
Profit and loss account 222,843 225,592
Shareholders' funds 222,843 225,592
**----- End of picture text -----**
The statement of account was approved by the Trustees on the below date and signed on behalf of the trustees by: Trustee CA1CB04826704F4... Approved by the board on 24 March 2025 3 Docusign Envelope ID: 0D71E4DC-5F1A-4214-9197-A13F1066B3BD ## **Aurora Christian Association Notes to the Accounts for the year ended 31 December 2024** ## **1 Accounting policies** ## _**Basis of preparation**_ The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). ## _**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 2024
At 31 December 2024
**Depreciation**
At 1 January 2024
Charge for the year
At 31 December 2024
**Net book value**
At 31 December 2024
At 31 December 2023
**4**
**Unrestricted Funds**
Net Income Resources for the Year
At 01 January 2024
Prior year adjustments
Net income resources for the year
At 01 January 2024
Surplus/(Deficit) for the year
At 31 December 2023|**2024**
**£**
58,301
-
-
58,301
225,592
(2,749)
222,843|**Motor**
**vehicles**
**£**
2,580
2,580
2,052
95
2,147
433
528
**2023**
**£**
58,815
-
-
58,815
274,590
(48,998)
225,592| |---|---|---| 4 Docusign Envelope ID: 0D71E4DC-5F1A-4214-9197-A13F1066B3BD ## **Aurora Christian Association Detailed profit and loss account for the year ended 31 December 2024** _This schedule does not form part of the statutory accounts_ |**Sales**
Administrative expenses
**Operating loss**
**Loss before tax**|**2024**
**£**
58,301
(61,050)
(2,749)
(2,749)|**2023**
**£**
58,815
(107,813)
(48,998)
(48,998)| |---|---|---| 5 Docusign Envelope ID: 0D71E4DC-5F1A-4214-9197-A13F1066B3BD ## **Aurora Christian Association Detailed profit and loss account for the year ended 31 December 2024** _This schedule does not form part of the statutory accounts_ |**Sales**
General income
Sponsor income
Gifts for specific items
Ebay Sales / Amazon
Interest received
Gift aid received
**Administrative expenses**
Employee costs:
Travel and subsistence
Motor expenses
Other motor expenses
General administrative expenses:
Medicines
Printing, postage and stationery
Sponsors cash to Romania
Tithe on Legacy
For Cristina Masu (widow in bran)
Repay Overpayment to CAF
Gift
Depreciation
Legal and professional costs:
Accountancy fees|**2024**
**£**
11,751
36,254
-
216
56
10,024
58,301
200
468
2,075
2,743
38
68
55,650
500
-
1,459
-
95
57,810
497
497
61,050|**2023**
**£**
4,545
36,709
1,343
41
32
16,145
58,815
-
409
1,674
2,083
33
195
97,750
-
5,513
-
1,650
116
105,257
473
473
107,813| |---|---|---| 6 ) + Independentthe Examiner’sso ; Report an Accounts (Accruals Accounts) _ Report to the trustees/members of: fy, R2O0RA Chensnhan ASSOUATION | On accounts for the year ended: F\ “VE CEMBER QOL Set out on pages: { - L, Respective responsibilities of trustees | The charity's trustees are responsible for the preparation of the accounts. and examiner The charity’s trustees consider that an audit Is not required for the year (under section 43(2) of the Charities Act 1993 (the Act) and that an ; Independent examination is needed: It Is my responsibility to: a examine the accounts (under section 43(3) of the Act): , e to follow the procedures laid down in the General Directions given ) by the Charity Commissioners (under section 43(7)(b) of the Act), + and , | - to state whether particular matters have come to my attention. Basis of independent examiner’s My examination was carried out in accordance with General Directions given statement 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 alo Includes consideration of any unusual ‘Items or disclosures in the accounts, and seeking explanations from the ; trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the accounts. Independent examiner’s statement In connection with my examination, no matter has come to my attention. , (1) which gives me reasonable cause to believe that in any material respect the requirements: , = _ to keep accounting records in accordance with section 41 of the 1993 Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements 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. sine: A len acl Date S\o\l 025 . Name: Daan ( \ INE Mew Act Relevant professional qualification or Address:bod: M\aar tr| ([Fetsow)] _ _A7 ; ; TT?(Qi2 QAW