OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-06-30-accounts

Charity Registration No. 1131232

BETEL ROMANIAN PENTECOSTAL CHURCH

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

BETEL ROMANIAN PENTECOSTAL CHURCH

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr B Hrab
Mr C Hrab
Mr D Soimaru
Mr A Sarban
Mr C Pomohaci
Mr S Martincu
Charity number 1131232
Principal address 22 Woodridge Way
Northwood
HA6 2BE
Independent examiner Yashlal P Hindocha, BA, FCA
Chartered Accountants and Statutory Auditors
34 Queensbury Station Parade
Edgware
Middlesex
HA8 5NN
Bankers HSBC Bank Plc
P O Box 41
28 High Street
Uxbridge
UB8 1BY

BETEL ROMANIAN PENTECOSTAL CHURCH

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 15

BETEL ROMANIAN PENTECOSTAL CHURCH

TRUSTEES' REPORT

FOR THE YEAR ENDED 30 JUNE 2021

The trustees present their annual report and financial statements for the year ended 30 June 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's trust deed, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The Charity's objects are set out in the Trust Declaration of 2009. The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities and setting the grant making policy for the year. There has been no change in these during the year.

The objects of the Charity for the benefit of the public are:

The trustees must use the income and may use the capital of the Charity in promoting the Objects.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

Activities to achieve the objectives for public benefit:

The Charity offered spiritual services, financial and moral support to families and individuals and donations to other organisations for missionary work.

BETEL ROMANIAN PENTECOSTAL CHURCH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

Achievements and performance

How our programmes deliver public benefit :

Financial review

During the year, the Charity received Donations of £68,933 (2020 - £77,326) and Collection of £35,290 (2020 - £33,401). All these receipts were unrestricted.

The Charity also refunded deposits that were requested by donors of £nil (2020 - £2,400). These had been received for the purchase of a building for Betel Romanian Pentecostal Church, were restricted for this purpose and maintained separately.

During the year, the Charity paid grants to individuals of £7,095 (2020 - £17,283).

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The principal funding sources of income are donations and collection during services.

The Trust has a very conservative, risk free approach on investments and hence the funds are kept only in current or interest bearing bank accounts.

The trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Plans for the future

Charity continues to offer spiritual services, support families and individuals and other charities for missionary work. It is committed to providing music lessons, good values and ethics to enhance the future of the younger generations.

Structure, governance and management

BETEL ROMANIAN PENTECOSTAL CHURCH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

The Charity was established by a charitable trust deed on 26 June 2009.

The trustees who served during the year and up to the date of signature of the financial statements were: Mr B Hrab

Mr C Hrab Mr D Soimaru Mr A Sarban Mr C Pomohaci Mr S Iacob (Resigned 12 November 2020) Mr S Martincu

The Trustees are appointed by a resolution passed by a simple majority at a meeting of the Spiritual Leadership. Every future trustee is required to sign a declaration of willingness to act as a Trustee of the Charity before he or she is eligible to vote at any meeting of the Trustees. All Trustees are required to subscribe and adhere to, in belief and lifestyle, the Statement of Beliefs. If there are trustees who are not members of the Spiritual Leadership then their role is confined to the management and administration of the Charity in accordance with the provisions of the Trust Deed and of the general law.

All trustees give their time freely and no remuneration is paid.

The Charity has the first Spiritual Leadership comprising five leaders who then appoint successors. Governance and Management are as described above. The trustees are required to hold at least two meetings each year. The quorum at the meeting is two or one-half of the total number of Trustees, whichever is greater.

The Trustees have the powers to appoint a Chair, Treasurer, Committees and other honorary officers to help in the administration of the Charity.

Funds held as custodian trustee

One of the trustees, Mr Andrei Sarban, holds the cash balances on behalf of the Charity.

BETEL ROMANIAN PENTECOSTAL CHURCH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

Statement of trustees' responsibilities

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees' report was approved by the Board of Trustees and signed on its behalf by

Mr B Hrab

Trustee Dated: 28 April 2023

BETEL ROMANIAN PENTECOSTAL CHURCH

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BETEL ROMANIAN PENTECOSTAL CHURCH

I report to the trustees on my examination of the financial statements of BETEL ROMANIAN PENTECOSTAL CHURCH (the Charity) for the year ended 30 June 2021.

Responsibilities and basis of report

As the trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Yashlal P Hindocha, BA, FCA

Chartered Accountants and Statutory Auditors 34 Queensbury Station Parade Edgware Middlesex HA8 5NN

Dated: 28 April 2023

BETEL ROMANIAN PENTECOSTAL CHURCH

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2021

Unrestricted
Restricted
funds
funds
2021
2021
Notes
£
£
Income and endowments from:
Donations and legacies
3
104,223
-
Investments
4
35
-
Other income
5
655
-
Total income
104,913
-
Expenditure on:
Charitable activities
6
107,798
-
Other
11
-
-
Total expenditure
107,798
-
Net (expenditure)/income for
the year/
Net movement in funds
(2,885)
-
Fund balances at 1 July 2020
371,964
46,859
Fund balances at 30 June
2021
369,079
46,859
Total Unrestricted
Restricted
funds
funds
2021
2020
2020
£
£
£
104,223
110,727
-
35
876
-
655
12,581
-
104,913
124,184
-
107,798
110,522
-
-
-
2,400
107,798
110,522
2,400
(2,885)
13,662
(2,400)
418,823
358,302
49,259
415,938
371,964
46,859
Total
2020
£
110,727
876
12,581
124,184
110,522
2,400
112,922
11,262
407,561
418,823

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

BETEL ROMANIAN PENTECOSTAL CHURCH

BALANCE SHEET

AS AT 30 JUNE 2021

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
15
Unrestricted funds
2021
£
923
418,057
418,980
(8,040)
£
4,998
410,940
415,938
46,859
369,079
415,938
2020
£
926
415,319
416,245
(4,086)
£
6,664
412,159
418,823
46,859
371,964
418,823

The financial statements were approved by the Trustees on 28 April 2023

Mr B Hrab Trustee

BETEL ROMANIAN PENTECOSTAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

1 Accounting policies

Charity information

BETEL ROMANIAN PENTECOSTAL CHURCH is a registered charity, number 1131232, and is constituted under a Trust Deed dated 26th June 2009 which is the governing document. The principal address is 22 Woodridge Way, Northwood, HA6 2BE.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charity's trust deed, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Restricted funds

Restricted funds are those that can only be used for restricted purposes within the objects of the Trust. Restrictions arise when specified by donors or when funds are raised for particular restricted purposes.The purposes and the uses of the restricted funds are set out in the notes to the accounts.

BETEL ROMANIAN PENTECOSTAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

1 Accounting policies

(Continued)

1.4 Incoming resources

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the receipt.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Resources expended

Charitable activities include donations paid to individuals, institutions and support costs paid to further the objectives of the charity.

Governance costs represent those costs of the strategic management of the charity and of complying with constitutional and statutory requirements.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment 25% p.a. on a reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

BETEL ROMANIAN PENTECOSTAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Foreign exchange

Transactions denominated in foreign currencies are recorded at the rate ruling at the date of the transaction.

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. All differences are included in net outgoing resources.

1.12 Taxation

The Church is an exempt charity within the meaning of Schedule 2 of the Charities Act 1993 and as such is a charity within the meaning of Section 506(1) of the Taxes Act 1988. Accordingly, the Church is potentially exempt from taxation in respect of income or capital gains received within categories covered under Section 505 of Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied exclusively for charitable purposes.

The Church receives no such exemption in respect of Value Added Tax.

BETEL ROMANIAN PENTECOSTAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

2 Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Donations and gifts
Collection plate
2021
£
68,933
35,290
104,223
2020
£
77,326
33,401
110,727

4 Investments

Unrestricted
funds
2021
£
Interest receivable
35
Other income
2021
£
Gift aid claims received
-
Corona Virus Job Retention Scheme Grants
655
655
Total
2020
£
876
2020
£
12,005
576
12,581

5 Other income

BETEL ROMANIAN PENTECOSTAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2021

6 Charitable activities

Depreciation and impairment
Grant funding of activities (see note 7)
Share of support costs (see note 8)
Share of governance costs (see note 8)
2021
£
1,666
12,400
49,023
44,709
107,798
2020
£
2,222
18,036
40,746
49,518
110,522

7 Grants payable

Other
Grants to individuals
2021
£
5,304
7,096
12,400
2020
£
754
17,282
18,036

Grants paid include donations to individuals for purposes which are in line which with the Charity's objectives.

BETEL ROMANIAN PENTECOSTAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

8 Support costs

Support
costs
Governance
costs
£
£
Staff costs
-
3,565
Exchange Losses/(gains)
-
179
Missionary work costs
44,644
-
Church guests costs
2,728
-
Sunday school meeting
costs
1,651
-
Accountancy
-
4,650
Legal and professional
-
450
Rent
-
32,530
Printing, postage and
telephone
-
1,085
Bank charges and
general expenses
-
2,250
49,023
44,709
Analysed between
Charitable activities
49,023
44,709
2021
£
3,565
179
44,644
2,728
1,651
4,650
450
32,530
1,085
2,250
93,732
93,732
2020 Basis of allocation
£
3,245
(46)
29,222
7,084
4,440
2,940 Governance
- Governance
36,442 Governance
963
Governance
5,974
Governance
90,264
90,264

Support costs include expenses incurred for Church guests to advance the Christian faith. Church guests expenses include travelling, subsistence and other expenses for Pastors, choir singers and groups to preach and entertain the congregation.

Bank charges and general expenses include £nil (2020 - £1,500) subscriptions paid to Pentecostal Union.

Governance costs includes payments to the independent examiner of £4,650 (2020- £2,940) for accounting and reporting fees.

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration.

10 Employees

The average monthly number of employees during the year was:

2021 2020
Number Number
1 1

BETEL ROMANIAN PENTECOSTAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2021

10 Employees (Continued)
Employment costs 2021 2020
£ £
Wages and salaries 3,565 3,245
There were no employees whose annual remuneration was more than £60,000.
11 Other
2021 2020
£ £
Refund of property donations - 2,400
12 Tangible fixed assets
Fixtures, fittings & equipment
£
Cost
At 1 July 2020 38,276
At 30 June 2021 38,276
Depreciation and impairment
At 1 July 2020 31,612
Depreciation charged in the year 1,666
At 30 June 2021 33,278
Carrying amount
At 30 June 2021 4,998
At 30 June 2020 6,664
13 Debtors
2021 2020
Amounts falling due within one year: £ £
Other debtors 923 926

BETEL ROMANIAN PENTECOSTAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

14 Creditors: amounts falling due within one year

Trade creditors
Other creditors
Accruals and deferred income
2021
£
600
-
7,440
8,040
2020
£
-
726
3,360
4,086

15 Restricted funds

Balance at
1 July 2019
£
Restricted funds
49,259
16
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2021
2021
£
£
Fund balances at 30
June 2021 are
represented by:
Tangible assets
4,998
-
Current assets/(liabilities)
364,081
46,859
369,079
46,859
Movement
in funds
Resources
expended
Balance at
1 July 2020
Incoming
resources
Balance at
30 June
2021
£
£
£
£
(2,400)
46,859
-
46,859
Total
Unrestricted
funds
Restricted
funds
Total
2021
2020
2020
2020
£
£
£
£
4,998
6,664
-
6,664
410,940
365,300
46,859
412,159
415,938
371,964
46,859
418,823
Movement
in funds
Resources
expended
Balance at
1 July 2020
Incoming
resources
Balance at
30 June
2021
£
£
£
£
(2,400)
46,859
-
46,859
Total
Unrestricted
funds
Restricted
funds
Total
2021
2020
2020
2020
£
£
£
£
4,998
6,664
-
6,664
410,940
365,300
46,859
412,159
415,938
371,964
46,859
418,823
Total
2020
£
6,664
412,159
418,823

17 Related party transactions

During the year, living support grant amounting to £6,000 (2020 - £4,400) was paid to one of the Trustees, Mr C Pomohaci.