REGISTERED CHARrfY NUMBER: 11626 REPORT OF THE TRUSTELS AND FINANCIAL sfATEMENTS FOR THE YL4R ENDED 30 JUNE 2(125 FOR ROLDA UK P B Syddall & Co 81 Cknrlcy Old Road Bolts) BLI 3AJ
ROlA UK CONTENTS OF THE Fll¥ANCIAL ATF.mEfrf15 FOR THE YEAR ENDED 3(1 JUNE 2025 Pa Report of the Trutr¢s I to 2 Indedent Examlner's Report S¢•tememt of Flnndal Aetmtltt Blntt Sh¢e¢ Notss to the FlnAdal St•t¢EDe41s 6 kn 7 DetAlled Sta¢emetht of Aetlvltl
ROIJ)A UK REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2•25 The truste¢s present their rew)rt with the rmancl stateDXOts of the chBn"ty for ye4r etyjed 30 June 2025. The tnLStees have adopt¢d the provisions of Ae¢ountin8 8j by Chan'ties: Ststetnent of R)ILlended Prnetice applicable to chuities pr¢parillg thcir accounts in accordance with the Rernllg Stsndard apphcAbl¢ in tbe UK attd Repubhc of irelard IFRS 102) (effedi l January 2019). ObJtttlveJ And •lms The charity's mam objectivrn and Frfincipl artivity ar¢ to raise thwmreuess of ROLDA Romatiia. and the ongoing plight of Romanian abandoned atKI homeless aDimal& estimated to be iti the millions. ROLDA UK is a branch {th¢"siipportin8 or8amsatsonJ of ROLDA Romania (dK"gknbfyl etttiif) and provides support for animal rescue efforts in Romania. ROLDA mana8cs Iwo rescue th¢lters for dogs and 8heltrr for disabled a] •bused Ca si¢ the start of the Ukrainc war, ROLDA Romania been sUping arouThl 40 rescues thl other orBanisations in Ukraine to aid anim818 that have been impact¢d by the conflicL Dun"rt8 21n5. we expanded our global wpwt. by rescuinB dogs exploited In puppy mills in Turkey and Bul8ana. The8e aaions are helpin8 lo raise awrnss of thc chariry globally ROLDA UK supports activiues of ROLDA Rortwma by enabling the UK public io donjte WardS our rescue work and sponqor or adoo a do8. Additi¢)nally. ROtDA UK 4)plies for 8rants and other fvndin8 to help aid thc work of ROLDA Rtsma. The orBamsatt"on ix ¢on6tandy wothn8 rowuth thvelopiog TW ways to gjppxt the parent ch8rity in Romania. Sadly. adoptioN from Romania to the UK ve decreased due to Conc regarding BnlIoSiS in Stray dogs. But ROLDA UK appointed a new adoption nw¢r wlll.ch Works on cre&tin8 4 reliable network of foster homes and a150 re4csi8n the adoptson pro8rwn. Pubue benefit The trustees, having reV1¢w the Cbariry cottllni5 8uid•we for publi¢ benefii ajd th confident that they tneet th¢ necessary requirettnts. ACHIEVEMENTS AND PERFORMANCE FvndriS81Th¥ actlvldei The clwity m&inly relies on individual donotiotts through its webw't¢ but a150 on 0881d¢ adoption fees to fimd its actsvitics. Rec¢utly, ROLDA Ronwiia'$ r¢wx work w Ukr•itie h•$ belped 10 Taise its profile. kthn8 an organic incr¢ase in donauoDs. As a relativ¢ty SD]aU ¢haTity in the UK Ibe Mll area of l¢ti'ty b¥ been th¢ rnsing of awaren within th¢ UK population by adv¢rtisin8 aTrJ PTonxsuon of the chan"ty. We are dev¢loping a program to Brow wnllnunity fundraiEing. FINANCIAL REVIEW Rejerves polky The tnjstees ve that the chwiry's resttve l1¢Y is W maintsm £35,(KK) on bank deposit to ¢ttsure the continuatson of the charity. In the year eNl¢d 30 June 2025 the m¢ffli¢8 at the bank exceeded approx £60.(iXI And the tru8tee8 recogniAed the need to distribute these funds in line with the charitsble obiectRV STRUCTU GOVERNANCE AND MANAGEMENt GoverDlng docunnl ROLDA UK, Registued Chariry, No 1162690, 15 governed by a ConstittloTh 8dopted on I September 201 S and is Charitable InwTpoNed Organisation. The coNltiOn was rSed ID 2017 and 2023. Pag¢ I
ROLDA UK REPORT OF THE TRUSTEFS FOR THE YEAR ENDED 30 JUNE 21125 STRUCTiJRL GOVERNANCE AND L¥IANACEMENT Retltent appolD¢lln¢ of new trustee5 Th¢ Executive Committee are the oustces for the of cbarity law. appointed after that penod. At present the Exeujtive Committ¢¢ has thtte mutth¢ M$ E Costin w85 r¢5pon8ibk for th¢ day kn day nming of the dwity. REFERENCE AND ADMINisfRATIVE DETAIIS Reglitered Charlty Dumber 116269Q PrlD¢lpAI ddrtts Suite 9273 PO Box 4336 Man¢h¢ster M61 OBW Trniteej Ms E Costin M5 A Wi180n {appoint¢d 15.7.24) {resi8n¢d 1.9.25) M.% A Branza Ms M Nolan lappoitited 1.9.25) Independet Eujnlner A J Syddall M.A.. F.C.A. P B Syddall & Co Chartered Accountonts Grafton House 81 Chorl¢y Old RoAd Bolton LancLthi BLI 3kl Approved by order of th¢ board of trwe8 OD l October 2025 and sId on its behalf by.. 14¥VIo M5 E CoBtsn - Tn¥t¢e Page 2
INDKPENDLYT EXAMINER'S REPORT TO THE TRusfELS OF ROLDA UK Independent eumlDer'i r¢wrt to the trWe¢s of ROLDA UK I reEK)rt to the clwi.ty trusttes on w examll1OD of the Kcounts of ROLI)A UK (the Tnt> for the ye8T ended 30 Junc 2025. RespoDsibllitles nd b%315 of report As tbe chanty trustees of the TnL8t yw #re TeswLsthl¢ for wqmrntson of the accounts iti acc4)re with the require1r of the Ch8nti¢s Act 2011 Cthe Arf). I report in r¢spe¢t of my examiuatson of the Tn¥Vs carried out unts Sethion 145 of th¢ kn and in ¢4rryin8 Out my ¢XamI(lon I have followed all applicable Direthiim given ty the (J)aTity Commiwon und¢r Se¢¢ioD 145{5)(bl of the Act. Indep¢ndeDt ex#mlner's st¢enDt I hav¢ completed my ¢xamination. l that M Mat¢r1 have cotne to my atte[.0 in c(mectsott vjith the ezamination wving me cat ts) elieve in any rnat¢rial aecounting records wu¢ not kept in resm of the Tn1 as rwir>l by Seetson 130 of the ACL or the accounts do tt COrd with those rttoriLs' or the accounts do nol comply wtth th¢ applicable requirenMts concernin8 the form aThl CA)nten¢ of accounts get (Trut in the chth.lies (Accounts R¢FrfJrts) Re8ulions 2(108 other thon any requiremtnt that the acc4)unts give a tn and fair view which is not a matter c(lder a8 part of art Inde examinats'on. I have no ¢onc¢Tns and have coTr across no otheT mptters in cowiection with the exaThDnation thieh attention should be drawi) in this report in order to ¢Dable a Under#'n8 of th¢ XC4)U ts) b¢ readK A J Syddall MA.. F.C.A. Th¢ Insutu ofcb¥rtered AccoutttaDts in ED8lard W•les P B Sydd811 & Co Clwtered AcCountts Grafton House 81 Chorl¢y Old Road Bolton L4ncashire BLI 3AJ l (ktober 2025 INV ivi J¥0 Page 3
ROLDA UK FOR THE YEAR ENDED 311 JUNE 2925 30.6.25 Ullrestrleted fund 30.6.24 Total fimds INCOME AND ENDOWMENTS FROM Donauon5 and legaci¢5 81,679 141.057 ChArltable Actlvltl Charitkble acuvitses 135,208 49,588 NET INCOMEI(EXPENDrruRE) ($3J29) 91,469 RECONCILIATION OF FUNDS Total fijnds brought forward 117,025 25.556 TOTAL FUNDS CARRIED FORWARD 63,496 17,025
ROIJ)A UK BALANCE SHEET 39 JUNE 2025 30.6.25 30.624 Total fund CURRENT A&SETS Cash &t bank 64.748 117,985 CREDITORS AnUnts falilng withitt otte year (1352 {960} NET CURRENT A&srrs 63A96 117,025 TOTAL ASSETS tSSS CURRENT LIABILITILS 63A96 117.025 NET ASSETS 63.496 117,025 Unre3tricted funds 63396 117,025 TOTAL FUNDS 63.490 117,025 The finanei81 statewits were approved by the Bwd of TThtte$ •Dd autho for imue OD l octo 2025 and were sigued on its Ixhalf by.. Ms E Costin. Tntytr P8ge 5
ROIIIA UK FOR THE YEAR ENDED 30 JUNE 2(125 ATUTORY INFORMATION KOLDA UK is a registtted chaTÈry. ry5tered in Ell8land and Walcs. The charttys registerel nlltte[ pnd r¢gtsr¢d office addres5 fo in the RefereDCC •Thl Athnmistrativt Dttsils Sttiioll of the Trste¢8 The pre8¢Dthtion eurTew of thc finKIll ttatsnts is Powd Stakn8 (£). ACCOUNTING POLICIES Bas1$ of prtparlng the flnndal state)weAts The finan¢ial 5taten%nts of th¢ clJan"ry. which is a public lth¢fit ¢tyity under FRS 102. have been pr¢p¥red in a¢cordance with the chan.tses SORP {FRS 102) 'A¢wunting and Reporting by Charitics.. Statement of R¢commended Practi¢e applicable th chriries preparing their accounts in accord with the Financial RqJortin8 Standard applicable In the UK and Rewbii¢ of Irela¥bJ (FRS 1021 leffeetsve l January 2Q191', Financial Reporting Standard 102 Tr Financial Rwting Sthndard appli1¢ in the UK and Republic of Ireland, and the Charitses A¢1 2011. The finawwl 81cMaS h4ve been prqATed UJer the hiltorical Cost convention. CTldeAI at¢ouDd•i Judiements Dd key bfutlm•tloD IID¢¢rtalmty In the application of the chariws accounun8 m)licies the are required th make judgents ¢Wmates and assumptions about the carrymg al11 of assets aTh] liabilittes that aTe rllY parentlY from other source$. The estirnites and )ciated a8sunyi0rn4 are based on hisiorical expcneTr and other foctsrs that coft$Ed¢d to be relevant. A¢tsJa] rewlts may th'ffer from thes¢ eunaw. are recognised in the penod the estwo¢ is rewed where the re10 affects only that p¢riod or in th¢ p¢nod of revision and future puiods M4nere the revision 4ffects both currtnt and future penod& There wtre no es¢ima¢e or &ssunwtioDs vkni¢h ve • si8wfieknt rwk of causin8 ¥ IterIal AdjustDXDt to the rryin8 all1]nt of and liabilits. Inct)me All OMe is reCO]sed the StsmeDt of Finan¢1 Adivilles on¢e the charity entillet w the fund& li 1$ ptoboble thAt the income will be r¢¢¢ived aDd the lttKrft be nwswed reliably. Expendltu Liabiliiiu ¥r¢ recognised Bs expendiwre sTr)n as there u a legal or constrVe obligation ¢otnmittin8 the chariry to that expenditure. il is wobable tha¢ 8 transfer of Korthiic ben¢fits will be rryuir in settiemcnt and the amount of th¢ obligation can b¢ nragjred reliAbty. Expendityr¢ 1$ accountrd for on an aCenlS basis and ha been ¢l¥ssified urtd¢r headin8s 488re8ate all eom relad the u¢e80ry. Wherr costs cannoi be directly attributed to particular htrddlTr they hive be¢n allocated to actswties on a basis Consistent the use of Grants offered Subj¢ to condition8 l¢kn have b¢M at the )rw end datr are noted as a commitmenl bui 110¢ a¢¢nd as expenditure. Tax¥Jtlon The chanty 1$ exeryt from tLX on its charitsble a¢tivitiu. Fund ac¢ountiD8 UrtriCted fid3 can be usoj in aLYordantt with the Chantable obi¢xts'ves at the di8cre¢ion of the truse& R¢stn'¢ied funds can only be used for Te8tricd Purp within the obJts of the ¢hAriry. Restrt¢tions artse when specified by the donor or twhen fillknls arc rBwd for parncular r¢skn'¢*d pwpose& Jlgo Pa8¢ 6
ROLDA UK NOTES TO THE FINANCIAL ATEMENTs. CODthiued FOR THE YEAR ENDED 30 JUNE 2•25 ACCOUNTING POLICIES- eoLthin¢d Golng eoDeerD At the tin* of approvmg thc accounts the tru5ttts ve A re450tthle expectytt.on that the chuity has adequat¢ resources to ¢ontinue in opmtional eXtt¢¢ for the f(fftsee&ble firture. Th, th¢ tTU5tees conthwe to adopt the Th¢re Nrre tto trustees, remiirntion or other befits fLr the )rar ended 30 June 2025 nor for the year 30 2024. Trnitee8' ¢xwiMI There were T In, expeTW pwd for the eNled 30 2025 for the yur ended 30 2024. CREDITORS: AMOUNtS FALLING DUE wrntlN ONE YEAR 30.6.2S 30.6.24 Trad¢ uediwrs Accrual$ deferred income 292 1.252 960 RELATED PARTY DISCLOSURES Dunn8 the year the charity kn transferr1 £WJ,(rfK) {2024 . £39.0()) to ROLDA Ronum4 iti parent cknity. Page 7
ROLDA UK FOR THE YEAR ENDED 30 JUNE 2025 30.6.25 30.6.24 INCOME AI¥D ENDOWMENrs DoThatlons ind legKI Donatsons Gift aid Adoptson fees 7&482 2J97 131.448 7209 2.400 81.679 141.057 Tot41 Ineomlni resoor 81.679 141.057 EXPENDrruRE ChArltibk *etlvltltJ Telephone P08tage and stationery Advertising Sundries Subscriptsons Sofmre subscriptions Computrr otTice equwmetti OtTi¢¢ adminiStr10n expemes Accountancy Consultancy Onime Giving fr¢8 Bunk char¥ts Pet ExpetLses Scratchcard wirni ROLDA Ronwiia 100 450 2,835 1,125 2.057 1,71M 200 123 156 305 696 569 150 960 2.785 315 15 4.214 100 39.Cl)O 29,688 415 30 131208 49,588 Tothl resources expended 13S208 49.S88 (expendltureVlneom¢ (53J29) 91.469 IN Jjv PaR¢ 8