_Scottish Charity Number: SC043667 Charity Commission Number: 1100325 Company Number: 4891100 (England and Wales)_ Centre of Hope Report & Financial Statements _For the year ended 31 March 2021_ Centre of Hope Contents Poge Report of the Tntstees Report of the lThAepenthnt Examiner to TTLLStees Ststrment of Financial Ac¢iviti¢s Balantt Sheet Noles to the Finarti81 Statemo 8-13 CeDtre of Ho Report of the Tru51ees for the year eDded 31 March 2021 Reptsrt of ¢h¢ Tru5t¢ts The Tn￿tees, who are also DI￿10[S for the PU￿ of Company Law. p￿sent their report and account5 for th¢ year en(kd 31 March 2021. The trust¢¢5 have adopted the provisions of the Statement of Recommended Pr¥tice ISORP) "Ac¢ountln8 and ReponinB by Chan"ties" (FRS 102) in prewin8 ihe annual report and fin￿la1 statements ofthe charity. The fuuncial statements have been FrepaTvJ in accwdance with the accounting policies Set out in notes to the accounts and comply with the chan'ty's governing documenL the Charities Act 2011 and Awounling and Retx)rting by Charitie5.' Statemert of Recomrnended Pra(tice applicable to charities preparing their accounts in accoTdance with the Financial Reporti￿ Standard applicable in the UK and Republic of Ireland publisl*d on 16 July 2014 (as ame1￿ by Update Bullerin I publish￿ on 2 FebrU￿Y 2016). Principal address tknoDbra¢ 93 Cliftim Road LA)ssiernouth Morayshire IVJ16DP Reg￿tered Offi 7 Hawthorn Avenu¢ Swanston Cambridge CB22 3TE St*tU5 of Cbarity Governing DDtumtDt The charity is a company iimited" by guarantee ￿. 4891100) registered in England and Wales and was uwornted on 8 September 2(X)3. It is govemed by tb¢ cgmpaDy'S M¢moraDthlln and Arti¢l¢s of Asso¢iation. The organisation is registered with OSCR as a Scottish charity (No. SC043667) and with th¢ Charity Commi55i0n (No.1100325). A separate charty called AS￿l#ti8 Centre of Hope was established in Romania in May 2002. The Principle and members of thi5 charity hav¢ a number of Director5 in common with the Centre of Hop¢ - GLIA. Objettives and activities The objectives of the Centre of Hope are to provide prdctical help, c(Anftrt and spiribjal )¢owag¢ment to the p¢(yl¢ of Romani& These objectives are achieved through the nlnning of family support centre. the Centre of Hope in Dorohoi. Romant4 where the poor and needy are able to come for diverse ￿ls{all¢C as set out the sectton-Aclu"cvemeots alld ￿fOr[nance, below. In order to continue Tesowcing the work of the Centre of Hope. an iniegral pArt of our activities is to raise awareness in the UK of tk conditions of the poor and needy of Dorohoi. Public benefit statement The Trustee5 have paid due regard to guidance issued by the CFwity Commission on public benefit in deciding wh* adi74ili&8 the charity should undenakL Tr￿st￿$ and B¢arers The Truste¢4 who are alw the DiTeetrn for the purpose of company law. and who served during the year were.. GrahaTll Briwoe Peter Butther Laura Frost tkncan Gtlroy (reSi￿d 21 January 2021) Anita Trfj11rn8n Nieho]as Hilltnan Gilhan Martin L£slty But¢her Centre of Ho Report of the Truslees for the year ended 31 March 2021 Trusttts aod Btgrtys {¢owl'd) ProSP￿tIve new Trustees ar¢ advised of their reswbnsibilities as trnstees and are invited to attend a Board meetin8 ex officio. If the Board of TTUStees and the wospective trustee are in agreement they are appointed to the Board in accordanc¢ wÉth the charitable company's Memomdum and Articles of Association. AehlevemeDts amd perfonn4ll¢¢ As Romania has been in Iwkdown due to Coronavirus since end of March 2020 and peopl¢ ar¢ still unable to come into the builth"ng5. the ¢hildr¢D'S club. lath"es' group. men's group. youth group and weekly worship group hav¢ had to stop. Public dthvets haye also been Stop￿d. How¢ver, a5 the Centrv of Hope Canteen had to close. as did the Stste Camtw our Romanian Team offered to prepare hot rneals as usual as take-aways. (kne member of each family or individuals have been given litnes to come and collect their meals and they have been very appreci#tive. This ￿arted in April 2021 and is still happeni1￿. We have also be¢n #bk to eontinue with monthly focd bags and help wtth gas bottles, wo(Kl for fire5, VitamirL4 and costs medicine etc. ov￿ Chri51mas we were able to give gift% to children and the elderly and our usual larger lood bags in tkc¢mb¢r. We are very proud of ow Team of still coniinuing to this. Sadly, the general situation in tk>rohoi continues io be the sam< mainly because of the continually rising Cost of fth)d and fijel. whtch makes life more diffi¢ult esp￿i¥llY in these difficult times. Some new families have CA)me to the Centre asking for hot muls f￿d bags and through the General Fund we have been able to take them into our wogramTne. We continue to help in aTW ol" obvio need and di#ress. The number of families being supported Tegularly thrwgh SF¢¢ifi¢ donations eotttinue and these donations are administered by th¢ C¢ntre of Hope. We have also been able to continue ow Edu¢ation Project, helping particularly wilh *ena8ers in s￿ondary 5choDls, university Students aDd others trainin8 nur54 or ¢￿kery courses or similar ￿￿r5e5. We continue to &SS¢ss ¢veryi)ne who applies for help and for Iiow long and we continue to wo clitrsely with the local Social Setvices. Centre of HoFt is rew￿lS¢d as being part of the social work of the towm although retaining its charty Stat￿ and is not supp)rted by any fi￿dIng through the Romanian Government w any other charitable in Rom8nia. The woTr* of the tharity continue5 to grow as p￿)P1¢ b¢me aware of the activities at the Centre through e-mail, regular n¢wsletter5. Due to the P8ndemic we have not given as many we5¢nlations, or had any visitors to the Centre. Pete¥ and Lesley Butcher reside in ScO¢la￿ and Centr¢ of Hry¢ - GLIA is regiSte￿d as a Charity in Scotland as well as England and Wale5. Futmre pl•ns We eontinue to look ai ways in whith the Charity can develop and increase its a￿1vIll¢S at the Centre in ord¢r to h¢lp"brEak the cycle" of ￿VertY that so many fan)ilke5 are in, but always being awdre of the aims and key objectives ofthe Charity. FlnaD¢i•I R￿l¢W Principalsources offAndin8 The principal funding of the ch8rity eontinues to ￿ through individuals. tru#s and churches which have SUPPOrt￿ the key objecliyes of the ¢lwity as Sho￿ in this report and accounts. Page 2 Centre of Ho Report of the Trustees for the year ended 31 Marcb 2021 Resultsfor theyear The attaehed accounts fidly detail the fuwicial position of the charity th¢ Trustees continue to thank the Lord aJJd all those who have supported the work of the Centre so generously during the y under review. The Stst¢rnent of Financial Adivities on page 6 reflects net ir￿rning resources of £1.129 (2020.. £8294). tkning the fLn8ncial yeat under review. other than fijnds doTMt¢d to the Ge￿ra1 Fund. dentisty. sp¢¢ific famdy sponsorshap and gas bottles. the one desI￿ated fund. (ltrdtion Build. has given us perrni&%ion to use the monies frorn that fund building w¢)rk or maintenance of the Centre in Dorohoi. helping with deLx)rating and building related ma￿la]S for the beneficiaries or with any building project that w¢ fe¢1 is ¥ worthy c#us¢. Resery¢s It continues to be ihe policy of the tharity that U￿estrict￿ funds whieh have been designated for specific use should be Maintain￿ at a l¢vel ¢quivalenl to between three and six months eX￿Id]lUre. The Trustees consider that reserves at this level will ensure that in the event of a significant drop in support. they will b¢ abl¢ ¢0 ¢on¢inu¢ the majoIity of the ctWL"ty's current acuviti¢s whik nsid¢r4tion is given io ways in which additional fi￿d5 may be raised. Th¢ G¢nernl Fund (page 6) at 31 Mardl 2021 gmounted to £36.138 (2020: £35.993) which met thi5 targ&. Toial reserves. including th¢ net ix)ok valu¢ of fixed assets gnd balances on ￿strICted funds arnounted to £43J87 (2020.. £42258). Ststement on Risk The Trust¢¢s have a55essed the major risks to whith the charity is eX￿3¢d.2nd are satisfied that sysi¢ms are in plaee to mitigate exposure to the major risk5. Bankers CAF Bank Ltd 25 KirL85 Hill Av&)ue Kings Hill We* Malling Kent ME194JQ BCR 5 Regi￿ Elisab¢ts Bvd Sect(K 3 Bucharest Postal code 030016 Stewardship l Lamb's Passage iA)ndon ECIY 8AB Banca Transilvania Str txunitru Furtuna tktrrohoi Centre of Ho Re￿rt of the Trustees for tbe year ended 31 March 2021 Trusttts respoD&bili¢ies The Trustees (who ar¢ also Dirertots of the charity. for the pwposes of company law) are responstble for preparing the Trust¢¢s' Annval Report and th¢ finaD¢i215tatements iti accoidance with applicabl¢ law and United Kingdom Accounting Stsndards (Unital Kingdom Generally Accewoj Accounting Practict). Company law requires the TnJs*es to PTepare financial siatemerts for each financial year. whith giv¢ a tn￿ and fair vi¢w of th¢ state of affa]rs of the chariiable company and of the incorning resources and application of rcy>uree4 including the income and expenditure. of th¢ chaTitable company for that iod. tn preparing these financial Staternen￿ the TnL51e¢s are required to: select suitable accLwLting p)licies andtlM appty thern eoThs1￿ert(ty. obserye the methods and principEe5 in Ch¥rities SORP. make judgements aryj ¢stirnate5 that are re&%onable and prudent: stAte whether applicable UK Accounting Srandards have been followe(L subject to 8ny maerial departures disc105ed and explained in the f￿anCIal thtements" prepare the financial statema)is on the going concem basis unk5$ it is ill4)propriaie to presume that ihe Charitsble wrnpany will corrtinue tn optrati(Ki. The Tn￿ceS ar¢ responsible fly keeping athquatr accounting records that di￿105¢ with reasonable ¢iracy at any lirne the financial position of the charitsble company and thable them to ensure that the fina￿la[ 5tst¢ments wmply with the Companies Act 2006. They ￿e also Tespon5ible for safeguarding the assets of the ¢haritabl¢ comwiy and hence foT tsking reasonable steps for the pr¢v¢Dtion and ddection of fraud and other iTregulaTiii¢5. Approved by the Trustees on .. ..2021 signed on their behalf by.. Peter But¢her Trnsteè P88e 4 Centre of Hope Independent Examiner's report to the Trustees for tbe year ended 31 March 2021 I report on the accounts of the ccffnpany forthe year ended 31 March 2021. whith 3r¢ set out on pages 6 to 13. Respective respDDsibilitie5 oftrusttts and ex*mimer The trustees (who are also the dir￿lorS of the company for the pwwjses of ¢ompany law) are responsible for the preparation of ts accounts. The tn]stees consider that an audit is not required for this year under section 144(2) of the Charities Ad 2011 (the 2011 Act) or undE Regulation 10 (Ixa) to (c) of The Charities Accounis (Scoiland) Regulations 20¢￿ {as amended) (the 2006 Accounts Regul*ion5) #nd that an independent t¥amin8tion is needed. The charity is requir&J by company law to prepare accrued acc(MLnts and l am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Ac¢¥)witants. Having satisfied myself that the charity is subject to audii company 13w and is eligible for indeF¢ndent examination. it is my resp￿ibIlIty to: examine the accounts Wlder section 145 of the 2011 Ad and seL*itsn 44IIXc) of the ChaTities and TnLStee Inv¢5tsnent (Scotland) Aci 2005 (the 2005 Act). to follow the procedures laid down in the gentr81 Dirt£tion5 given by the Charity Commission under section 145(5Xb) of the 2011 Act- and to state whether Wtcul8rmatters Imve come w my attetiiion. Basis of independeut ¢X*llllDeV5 report My examination was (a￿1￿ out in accordance with the general Direction5 given by the Charity O)mmission and is in aecothL% with Regulation I l of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examinati(n includes a re*iew of the acCo￿tIng rtt￿dS kept by the charity and a wrnpari50n of th¢ accounis Fresented with those reo)rds. It also includes con5idetation of any Iltsual iiems or th"sclosures in the accoun￿ and seeking explanations from you as tn￿te¢S concerning any such matters. The pro¢&4ures undertaken do not provide all the evi(knce that would be required in an 3udit and eonsequently no opinion i5 given as to whethtr the accourts present a 'true and fair view, and report is litnited to those matters set out in the statement below. Indeptnd¢nt ¢xaminerfs s¢•t¢m¢ml In ¢onn¢dion with my ¢xaminatiti￿ no Matter cotneto my attention.. which gives me reasoT¥ble cause to ￿11¢¥¢ that in any materia] respect the requirements." to keep accountin8 records in accordance with section 386 of the G)mFomes Act 2006 and section 44{IXa) of the 2005 A¢l' and to prepare accounts which accord with the accounltng records. ¢ompty with the a¢counting r¢quirements of th¢ Cwipanies A¢t 21X>6. seltion 44(IXb) of the 2(M)5 Act and Regulation 8 of the 21M16 A¢wunts Regulations. and which are ¢on5iSt¢nt with the methods and ￿￿1p]eS of the Statement of Recommended Practice.. Accounting and Reporting by Charities have not been rntt, or 2. to Whic￿ in my Opinio￿ atto)tion should be thawn in order to a proper understsnding of the accounts to be read*d. JollatbaD N IDbts FCCA Managing Director Itmes & Parners Litnited ar*Ted CertifieAI Acc4Junfants 9 Ardr(￿S Street IV3 5NN 2021 l+P Innes & Partners Page 5 Centre of Hope ststement of fiDanci#l A¢¢Iviti￿ (iD¢orporatillg Income and Expeuditure Account) For Iheyear ended 31 March 2021 G¢n¢TAI Dtsign*ttd Rutrfc fund fuDd$ 2021 Total 2020 Tot*1 Notes Intiiine Donations and legacies Charitsble a¢tiviti¢s Othw trading aaivi 75,839 3.965 750 79J04 7SO 469 80,072 480 1,859 469 Total income 76J08 4.715 81,023 82,411 Exptnditure Charitable a￿1VitieS 75.771 3,975 79,746 74,464 Total expenditu 7S771 3975 79.746 7<464 Nel incorne before tr*n$fers 537 740 1.277 7,947 Transfers I&A9 (244) 244 Net movtmetht si funds #fter ¢raDsf¢rs 293 1.277 7,947 GalnOOosses) on for¢igD curremcy txeh*ngt (148) (148) 347 145 984 1.129 8394 Total fimds brought forward 35.993 6265 42,258 33.964 Totsl funds c*rried fonv*rd 1&19 36.138 7349 43,387 42.258 Represented by: Unr¢$lri¢t¢d fund Genwolfvnd De5igngt¢d Funds DesigFwiedas$etsf￿d Restritted Fwnds Famil￿ supporifv Operaii(M buildfvh4 Deniisrryf Peter andLesleysupportfiind G4f bottle andwoodfwthl Total Funds 36.138 3&138 35.993 19 612 2.612 837 612 1612 837 2.612 733 981 1,939 2.177 2,177 3&138 7249 43,387 42358 The noies on pag¢s 8 to [3 forni part of th¢s¢ fin8ncial st&ements. Centre of Hope Balanee $beet As oi 31 h4orrh 2021 {R¢B￿te[edc0Nts. 48911(Kbl UtsTe5trieted Desip•i¢d Restricted fllnd 21121 Totsl 2020 Tot81 Not¢5 ed assets Tangible assets Total fixed assets Debtors Cash at bank and irb hand 15 721 6J28 7349 7.721 37.1146 44.767 9,089 34,949 44,038 30518 37Jl8 Total eurrttyt •$s¢ts Li*bilities CreditOTS.' falling du¢ within year Net c¥rreDt Assets 16 (iJ80) (lJ8Q) 11,78Q) 36J38 7349 43J87 42.258 Totsl w55ets less eMrre4t liabilitKs 36.138 7249 43J87 42.258 Toi*l 4$5ets 36.138 7249 43J87 42,258 The funds of the Ch*rlty Unres¢ricLed fund 18 36,138 36.138 35.993 Desi8naled fund Restrict￿ fund5 18 19 7,249 7249 7249 43J87 6,265 42,258 T•l*l tharity futhds 36,138 These financial statemcnts have bren in ThirdJn¢c with Financi￿ R¢ptsrting Standard appli￿ble in th¢ UK arKI Republic of Ireland (FRS 102 Swtion IA - Small entitie5 and with the provisions gpplicable w wmpanies subject to th small eoinpanies. regitne. For th¢ ytsr ending 31 Mar¢h 2021, the e0m1￿Y w#$ ffititlal to from audit under se¢iiort 477 of the Companies Act 2006 relating to small eompanits. DireftOT5' r#poosibilities The ￿em￿rS have not required the (omFMny lo oblain an wdit of its acCo￿ts for the yw in cp]estioTh in xc))rdanc¢ with Section 476. The dirtttors xknowledge their rewnsibilitie5 frff a)mplying with the rquirements of th¢ A¢t with respec¢ to ac¢ounlin8 re R¢gulation$ 2006 (as amerxled). The charity constittrtes a public b¢n¢fit ¢ntity &5 defmed by FRS 102. Inco•￿ andDebiors Ail volurtary inwrn¢ and bank interest is acc￿nted for when received apart frorn itKorne tax recoveries on Gift Aid which are accounted for on an acuua15 basis. Debtors are valued at cost at the Y￿ end.and adjusted for any amounts considu¢d to b¢ urjrtcovetable. Eypendiiure and Credilors Exp¢nditiLre is re£o8ni5ed on 8n accnthls baw""whu) a liability is Incu￿￿. Exp¢Ddi¢ur¢ includes any VAT which cannot be ￿1]Y Tecovered and is retx)rted &% part of the ewnditure to which it Telate& abaritable eXpe￿IllUre c(xnprises ihose costs incurred by the tharity in the delivery of its activities and services ftir its beneficiaries. It includes both co#$ that c4n be allocated directly to such activities and those Costs of an indir¢¢t natt￿e necessary to support them. Creditors are valued at cost at the ytar end and split be￿¢th xmounts due in less than one year and 8rnourfS due in more than one year." Tangible fixed a5s¢ts. other than land, are ststed less depreciation. Depreciation is provided at the following ann￿1 T3t¢s in order to write off each asset OV￿ itsestima*d ￿ful life.. CoM￿rterS and equipm￿1 25Yo straight line Foreign cuffency Trdnsactions in forei8n ojrrncies aTe broug1* into atrount at the rnte prevailing at the date of the transaclion. Balances in hand at the year-end &e converted to ￿erling al the rdte of exchange prevailing at the bal#nee sheet date. Any differences arising frorn the use of v8rying ¢x¢l)¥ng¢ rates are written off ￿ the year-end as a gain or loss on forei￿ ¢xchange transactions. dtement olFinanci4TIAclivilie5 For the purpose of the ￿atement of FinanciAI Activiti&q sIK>wn on page 6. fjjnds are defined as follows= Umrestri¢¢¢d funds ¢OmPTise pits and othtr income rtceived for the objects of the dwity Witho￿ ffijrther specified purpose and are available as g¢n¢ral fund& Dtsignated funds represent unTe*ric*d fiuK15 which have been eannarked by th¢ Trustees. for particular Purposes. Restricted futtds compri5¢ inwi¢ whi¢h has beeD rwxived for the obje(*s of the charity and specified for a restricted pur￿￿ within these obJ￿ts by the donLY. Page 8 Centre of Hope Notes to the fiDgncial statement$ for th¢ year ended 31 March 2021 2. Don*¢ioAs •lld Itg*c* Unr¢4lTh¢ed D¢s*x8ttd Rostrf¢ttd fuDd fuDd funds 2021 Totsl 2020 Total Donations DOl￿tions- Education Gift Aid d￿T￿liOnS Gift Aid tA)nations- Educ*i Gift Aid rE¢laimabl¢ 40,523 12(Kl 25,190 3d) 34.598 1.550 33,033 1,220 9,671 80.072 1300 1884 1920 7,727 79W4 721 7W9 Income from th)n*irms kg¥ies was £79004 (2020: £80,OT2) of whi¢h £75.839 was unrewic*d12020.. £76.622k £nil w8s desI￿ated (2020: £nil) and £3,965 was rutricted (2020: £3.4501 . 3. Charitsbk atllvllles- ixoj Unrntrf*t¢d Dtsig&attd Restsldt41 f¥nd5 2021 Tot•1 2020 T•tsl SporLsotship 750 750 480 7YI 7511 Income fr￿n charitabk &tivitie5 was £750 (2020.. £480) of £nil w&s uNestri¢ted (2020: £nilX £nd was deSi￿a (2020.. £nil) and £750 was restricted {2020.. £4W. 4. (kher tr8diDg attivilies Unrutrirted Design¥t￿l R¥tricted fulld fvDd funds 2021 Tot*1 21120 Totsl Bank initres¢ Other income 22 447 99 I,7(￿j 1.859 447 469 Jncome from other trading *iivities was £469 (2020: £1,859) of ￿1th £469 was unr¢sknLaed (21r20: £1,859A £nll was dtsignattd (2020.. £nil) and £nil Wd5 rcstriLtcd (2020.. £nil). Ch4ritsbk *¢tlvl¢l¢s- expttyi4¢ur* St*ff Dirttt Costs Support 2021 T(rt¥l 2020 Total A¢YiVity Gront fundirtg to Romania Family SUp￿rt Distress fund UK wpw)rt CQ5ts e6) INtXt 7) IN￿e 8) INoie 9) 60,317 3J04 60,817 3J04 6992 53,620 7,050 10.708 74,464 4,8rKJ 3.833 74946 79,746 orwhkh: Relating to general funds Relating io desI￿at¢d fuThls Relating to restri¢tyJ funds 4.355 71,416 7S771 70,144 445 3.530 397S 4J20 P¥9 Centre of Hope Notes to the financial statements for the year ended 31 March 2021 6. Grant fundillg to Rom4Dia Unrestrieted f*nd Dttitnated Md Restrieted ftyDds 2021 Tot*1 2020 Total Centre operating ¢05ts (A)I17 60017 53,620 60317 53,620 Expenditure from ctntr¢ running L¥Jsts was £60,817 (2020.. £53.620) of whtch £60.817 was unrestricted (2020.. £53.620). £nil w&8 designated (2020.. £nil) and £nil was ￿striCt￿l (2020.. £nil). 7. F¥mily $upport Umrestrleted tkslp*ted Restrietsd nd nd fuDds 2021 Total 2020 Tothl . SponSOTSIu'p 3304 3J04 3,086 3J04 3J04 Exp¢nditUTe from fatnily support costs ￿4S £3 J04 (2020.. £3.086) of which £nil wgs unrestricted (2020.. £nil). £nil was desi￿ated1202o. £nil) and £3,304 was restricted (2020: £3,086). & Distress fvnd UDrtstrieted md Desiy*te41 Restrieted ds 21121 Tot81 2020 Totsl . rkntistry .226 3.101 228 1.145 376 1,916 6.766 2J83 Genernl . Medical Cos and wood EdUC￿lon 228 1,145 376 1916 6992 142 3,391 7050 226 Expendibjre from distress fund costs was £6.992 (2020.. £7.050) of which £6,766 was unrestricted (2020: £6,956), £nil was designated (2020: and £226 w&8 restrided (2020.. £94). Page 10 Centre of Hope Not&8 to the financial stalements for the year ended 31 March 2021 9. UK support ￿$ts Un￿51T1r¢¢d tksiE•*t￿ Rt%tridtd fMNd fuDd d5 2020 Ttsi¥Jl To¢41 IrL%urance Travel t4)￿$ 463 764 4.355 442 3,299 4.8(X 61 1380 584 142 764 445 14al and pmftssiOn￿ ftt5 lThJep¢ndent Ex8Jninaion fee Bank tharges Swmlry expertsts l J80 flJ2 334 iJ80 602 334 8.18B &633 10,708 Exper¥Jitur¢ frorn UK 5LVPOrt Costs £8,633 (202QTr. £10,708) of whid) £8.188 was Unrestr1￿ed (2020.. £9.568). £nil w&% designated 12020: £nil) aJMt £445 was restricted12020.. £1.140l Tr avrdge TMnb￿ of oiploy￿ th￿1￿ the year 2 12020..2). There ar¢ no employees ￿ee1ving mor¢ thaTh £60.¢MM). 10. iWrEttors' rtmutstr*ti•n **d txpens1S Peter Butcher. a Tn￿¢¢ & ¢znploy¢¢, and hi5 wift L¢sl¢y B￿Ckn, at) unployK ixxh ￿e1ved salarie& it) connection with their woik in Rotrjania on behalf of the clwity ThUDring ty £2,4(X) (2020.. £2.4001 and £2,400 12020.. £2,4Th1) respe¢tively. These Jxymenrs are ￿rmitted by the 0)mpan￿5 Metr¥)Tarthm Articles of Associati￿. Whilst ' Romani4 Peter and Le51cy ButchEr also recei￿ xcomThA)dation in Certtrc wlllch is provided by the dwity. for the l*tt¢r p¢rformarte of their d￿1¢5 whilst ￿8￿Bing the C￿tr NO￿ of thc other TA￿te¢S (or any pttsons with dthi) rtceiT4ed any renM]neration or wtrt rtimbur5¢d arty ex￿￿e$ during the year (2020= nil). 11. Li*billty of Mernbtr5 The company 1$ limited by 8Uaran￿ athd J*$ ￿ share (apitsl. of Trnstees h&8 any F*neficial irter¢5t in the company.. The liability of Cath in fv r4¢nt of wiThling-UP i8 limiwl k> £1. At 31 M8r¢h 2021. w•t 8 m¢mbers {2020- 8). 12. ReJAted party traAs*rtiOllS Peter Butcher, Tnjstrt & empJoy¢¢ Luley Buth. ￿ploY4 of dr charity bo￿￿ mEmbrrs of tlt kn¢iati4 Centre of Ho￿. a djarity in Rom￿la Nitholas F￿lIm¥JU Gillian Nf*tirL and Graham Bri￿¢ rr*mkrs of tl Asociaii& The liomanian dwity similar otJ'cuive5 to tt* UK tharity a￿1 tlr djarities WOTk ￿gether ￿ achieve thc$e objectives. A of £00.817 (2020: U3.620} w&8 m&le kn trll5 tharity tr) in Work which irKlutks numing thE Centre of HO￿ in Romani& Centre of Hope Notu to the financial statements for tbe year ended 31 March 2021 13. T*ngible r￿ed assets Comp•ters and- c4uiyment Totsl Cost At l April 2020 At 31 Marth 21ni 1,050 ,050 tkpr¢¢iation A¢ i April 202.0 At 31 Marth 2021 1,050 1,050 1,050 Net book vAlut At31 M#rth 2021 At 3 l March 2020 14. Taxation No liability to UK Corywation Tax arises in the li￿t of the cornpangs charitable statu5. IS. Debtors: amounts falling dut within Me year 20211 Gift Aid due 7,721 9.089 7.721 9,089 l& Creditors: falling du¢ withim one yt*T 2021 202(1 Ac¢rua15 1.780 lJ80 1,780 17. Analysis of Net Assets Among Totsl Funds 2021 UArtstritted Restritted Designated Futsds F￿n￿8 Fixed Assds Curr¢ni Asws c￿￿ent Liabilities A5 at 31 M4r¢h 2021 37.518 (1.380) 36.138 7.249 44,767 (1.380) 43 J87 7349 Tolal Fundg 21120 Umrestrirttd Restritted D*sl￿￿ted Funds Funds Fixed Assets Curreni Assets CuTrent Liabilities As *t 31 M*rth 2020 6265 44.038 {1,780) 42.258 (1.780) 35.993 6265 Pa8e l2 Centre of Hope Notes lo tbe financial statements for the year ended 31 March 2021 J& Unrestriettyj f*•ds B*l*Dce #t 01.0421r20 Bal#nee *t Tr8nsfer5 31.03.2021 Income ExpeDditurt Genernl timd Duignotedfvnd Fixed fund 35.993 76J08 (75,919) (244) 3&138 Total unrestri¢t¢d fut 35,993 76,308 (75,919) (2441 36.138 Bal8iice at Trnn$f¢n 31.03.2020 01.042019 llleotht Expttsditure Gethernl fund 27.757 78.481 (69.797) (448) 35.993 Fixed assets fut)d Toial unrestricted fut 27.757 78,481 (69,797) (448) 35993 The Generol Fwid is ￿ ftjr the general pwp)S¢s of the charity. The Fired afsets fynd represents the net bcM)k value of the charitys property. fittin8s and equiprnenL distiTh8uishin8 their value from unrestricted general immeth"ately available for use. 19. Rtstrieted f￿￿￿9 B8l*Dee •t Ql.0420311 B*l•Dtt at Tr*n$fers 31.03.2021 Expendits Family support fvnd Operaiion build fvnd Dentistry fi￿d Peter and Lesley supp(Yt fifftd Gas EK)ttle and WOL￿ fund 3,810 (3,329) 131 612 2ffj12 837 ijii 2.177 2,612 733 981 1,939 330 375 2fXI (226) (420) 75 38 Totaj r¢strict&A 6265 4.715 (3,975) 244 7249 Bal*Dce #l 01.(M.21119 Income ExpenditUTt Tr8nsfers 31.lll2D20 Family support fuTMI Operation build fund Dentistry fund Peter and Lesley suppcrt fimd Gas bottle and word fund Total re￿ricted fund5 Erplantthon olfmnds The Fomily suppOrtfts￿ ￿p￿sents funds raised for the supw¥¢ of $￿Irl¢ individuals in Romani& The Oper(thon bwldfvid is used for the repair of individ￿1$, hrxn¢s in Dor(thoi. Rthnania. The DenIiStryfts￿ is used io provide dentsl care in Romania. The Peter andl£Tley suppOrtf￿ rerrtesents ¢ontrilxrtions trJward5 the livirtg ¢(6ts of Peter and L¢sl¢y Butth¢r. whilst undertaking thetr charitable work in Rom*nia. Th¢ G4s bortle oodwoDdfiind is to wist individuals th requirE assistance with hcating cO￿s. 78 2.696 743 i.ioi 1,589 6207 1560 {3.086) (84) (10) {1.140) 448 2,612 733 1.020 350 3,930 1939 6265 (4.320) 448 Page 13