REGISTERED COMPANY NUMBER: 09544768 (England and Wales)
REGISTERED CHARITY NUMBER: 1168492
Moore
Chartered Accountants
30 Gay Street
Bath
BAI 2PA

a lon Foundatlon
fth
Page
Trustees, Report
Independent Examlner's Report
Statement of Flnanclal Artlvitles
Balance Sheet
Notes to the Flnanclal Statements
8 to 13

The trustees who are also dlrectors of the charlty for the purposes of the Companles Act 20061 present
thelr report wlth the flnanclal statements of the charlty for the year ended 30 A)rll 2024. The trustees have
adopted the provlslons of Accountlng and Reportlng by tharltles: Statement of Recommended Practlce
appllcable to charitles preparln8 thelr accounts In a¢¢ordance wlth the Flnanclal Reportln8 Standard
appllcable In the UK and Republ1¢ of Ireland (FRS 102) (effectlve l January 2019).
OBJEcfivES AND ACTIVITIES
Our Purpos•$ and Actlvltles
The charlty's maln purpose Is the preventlon or rellef of poverty (or flnandal hardshlp) anywhere In
Romanla and the UK by provldln8 or asslstln8 In the provlslon of educatlon, tralnlngi healthcare projects
and all the necessary support deslgned to enable Indlvlduals to generate a sustslnable Income and be
$elf-suffl¢ient.
Publ1¢ beneflt
The trustees have had due regard to the Charlty Commlsslon 8uSdan¢e on publlc benefit In deddlng what
actlvltles the Charlty should undertake and Conflrm that all the Charlty'5 actlvltles are undertaken to further
our charltable purposes and publ1¢ beneflt.
ACHIEVEMeNT AND PERFORMANCE
In a year Ilke the last, we faced challenges In restorlng pre-pandeml¢ & pre-Brexlt artlvlty levels and
securln8 vltal fundln8 OPPOrtunltles.
We suc¢essful fundralsed over £23,500 In partnershlp wlth 6 Romanlan charltles and I Indlvldual thls flscal
year. Thls fundlng supports dlverse projects, such as Inltlatlves to allevlate rural poverty, tar8eted rellef,
asslstsnce, renovatlons, and the provlslon of medlcal care flnanclal support. We've also allocated funds for
educatlonal workshops for chlldren In Impoverlshed areas.
In our 4th year of partnering wlth reglstered charltle5 on mlsslon-all8ned projects, we've Jolntly contrlbuted
an astoundlng £256,000+ slnce 2020.
Beyond collaboratlons, agaln thls year, equlpped dlsadvantaged rural children wlth school supplles,
ensurlng they're school-ready wlth fully packed backpacks. We've also supported Asoclatla Aura lon wlth
tOyS1 clothes, and more, sent from the UK to varlous Romanlan countles. Our continued partnershlp wlth
rural schools In Teleroman county has brought essentlal IT supplles, furnlture, and playground makeovers.
Regrettablyi due to transportatlon & customs costs post-Brexlt, our Brlstol-based 'Chrlstmas Glft Box,
appeal Is stlll on hold untll at least 2025. Instead, we shlfted focus to collaborate wlth Asoclatla Aura lon,
8lftln8 chlldren wlth Chrlstmas boxes through the month of December.
In the UK, our Inltlatlve "Aura's Essentlals., whl¢h targets easlng the burden on flnanclally dlstressed
familles, and "Aura's Invlslbles" whlch tar8ets homeless outreach reduced projects signlflcantly due to lack
of funding opportunltles.
FINANCIAL REVIEW
Flnandal revlew
The Trustees Can confirm that the charlty's a55ets are available and adequate to fulfll Its obllgatlons, The
charlty had net current assets of £22,229 at 30 Aprll 2024 (2023: £23,817), all of whlch are held as
unrestricted fund5.
Page I

FINANaAL REVIEW
Prlnclpal lundln8 sources
The prlnclpal sources of fundlngdurlng the year were donatlons from the general publlc.
Reserves pollcy
The Trustees have examlned the Charlty's requlrements for reserve5 In light of the maln rlsks to the
organlsatlon.
The Trustees have establlshed a pollcy whereby free reserves lunrestrlcted funds not commltted or
Inve<(ed In tanglble flxed assetsl held by the charlty should be at a mlnlmum of 3 months runnln8 Costs.
Th15 has been calculated to be approxlmately £1,800. Thls Is consldered sufficient If requlred to wlnd up the
charlty If necessary,
As at 30 Aprll 2024 "free reserves. totalled £22,229 (2023: £23,959). The trustees alm to secure further
flnanclal support to ensure that the mlnlmum reserves tar8et contlnues to be met, and that funds are
avallable to cover future capltal expendlture or unexpected costs.
The Trustees have set a budget for the year ended 30 Aprll 2025 to achleve a surplus on unrestrlcted funds
and alm t¢ gradually build up a sustalnable level of free reserves to meet future expendlture.
PLANS FOR FUTURE PERIODS
The upcomln8 year promlses Its own set of challen8e$, especlally concemin8 fundlng.
In the UK, our focal polnt wlll be the 'Aura's Essentlals. project. Thls Inltlatlve Is deslgned to allevlate the
straln on farnllles facin8 flnanclal dlfflcultles. We wlll be facllltating thelr access to vltal food, hyglene
supplles and communlty pop-up events, partlcularly In South Glos, Brlstol. We wlll be re-launchln8 our
extenslve household food Insecurlty survey In 2025.
In Romanla, we are determlned to further the 'Vlslon In A 8ackpa¢k' Inltlatlve, Our target Is to equlp 500+
chlldren wlth comprehenslve school backpad(s. Addltlonally, we alm to dlstrlbute clothlngi toys, and other
essentlal Items to families. We will continue to partner wlth Romanlan charltles and NGOS, focuslng on
projects that all8n wlth mutual objertlves. Alon8slde these Collaboratlons, we remain commltted to
advan¢ln8 facillty and Infrastructure enhancement5 In Schools.
STRucfuRE, GOVERNANCE AND MANAGEMENT
Govemln8 do¢um•nt
The organlsatlon Is a charltable company Ilmlted by guarantee, Incorporated on 15 Aprll 2015 and
reglstered as a charlty on 28 July 2016. The company was estsblished under a Memorandum of A550clatlon,
whlch establlshed the objects and powers of the charltable company and Is governed under Its Artlcles of
Assoclatlon.
R•crultment and Jppolntment of new trustees
The dlrectors of the company are also charlty trustees for the purpose of charlty law, Under the
requlrements of the Memorandum and Artlcles of Assoclatlon, the members of the Management
commlttee are elected and one thlrd of the members should retire by rotatlon. A retlrln8 member shall be
eli8lble for revelertlon.
Page 2

tee
STRUCTURE, GOVERNANCE AND MANAGEMENT
Inductlon and tralnlng of new trustees
All new Trustees are glven the Charlty Commlsslon's 8uide, 'The Essentlal Trustee,, a copy of the
Memorandum and Art5cles of Associatlon and the latest flnanclal ststements and Trustee Report. Trustees
are sl8nposted to publlcation produced by the Charlty Commlsslon and other relevant organlsatlons
Includlng the NCVO.
Related partles
There are no related partles Other than the Trustee5 In the year.
Rlsk management
The Trustees have assessed the major rlsks that the chartty Is exposed to, and are satlsfled that systems are
In place to mlti8ate the exposure to major rlsks.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Company number
09544768 (England and Wales)
Re8lstered Charlty number
1168492
RegISt•r￿ offl
11 Hammond Road
Patchwav
Brlstol
8S34 SAN
Trustees
Ilon
P C Kr•l8ht
Ms M Cluca
Comp•ryS•¢retary
Ms M Cluca
Independ•nt Examlner
Moore
Chartered Accountants
30 Gay Street
Bath
BAI 2PA
Approved by order of the board of trustees on ,................................ ........... and slgned on Its behalf by..
P C Knight - Trustee
Page 3

Iner's Re
ura lon Foundation
ort to the Trustees of
Independent examlner's report to the trustees of Aura lon Foundatlon ('the Companw)
I report to the charlty trustees on my examination of the accounts of the Company f¢r the year ended
30 April 2024.
Responslbllltles and ba$ls of report
As the ¢harlty's trustees of the Company (and also Its dlrectors for the purposes of company law) you are
responslble for the preparatlon of the accounts In accordance wlth the requlrements of the Companles Act
2006 ('the 2006 Act,).
Havlng satlsfled myself that the accounts of the Company are not requlred to be audlted under Part 16 of
the 2006 Act and are ellglble for Independent examlnatlon, I report In respect of my examlnatlon of your
charlty's accounts as Carrled out under Sectlon 145 of the Charltles Art 2011 ('the 2011 Act'l. In ¢arrylng out
my examlnatlon I have followed the Dlrectlons 8lven by the Charlty Commlsslon under Sectlon 145(5) Ib) of
the 2011 Act.
Independent examlner's statement
I have completed my examlnation. I conflrm that no matters have come to my attentlon In connectlon wlth
the examlnatlon 8lvln8 me cause to belleve;
accountlng records were not kept In respect of the Company as requlred by Sectlon 386 of the 2006
Art; or
the accounts do not accord wlth those records. or
the accounts do not comply wlth the accountln8 requlrements of Sectlon 396 of the 2006 Art other
than any requlrement that the accounts glve a true and falr vlew whlch Is not a matter con51dered as
part of an Independent examlnation. or
the attounts have not been prepared In accordance wlth the methods and prlnclples of the
Statement of Recommended Practlce for accountln8 and reportlng by charitles (appllcable to
charltles preparlng thelr accounts In accordance wlth the Flnanclal Reportlng Standard appllcable In
the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters In ￿nnectIOn wlth the examlnatlon to whlch
attentlon should be drawn In thls report In order to enable a proper understandlng of the accounts to be
reached,
Mark Powell
Moore
Chartered Accountsnts
30 Gay Street
8ath
BAI 2PA
Pa8e 4

Activities
ri
30
30.4.24
Unrestrlrted
fund
30.4.23
Total
funds
Notes
INCOMEAND ENDOWMENTS FROM
Donatlons and legacles
26,756
57,022
Other Income
Total
EXPENDITURE ON
Charltsble artlvltles
General
NET INCOMV(EXPENDITURe)
11,820
1,901
RECONCIUATION OF FUNDS
Total funds brou8ht lorward
23,959
22,058
TOTAL FUNDS C4RRieD FORWARD
The notes form part of these financial statement5
Pa8e 5

30.4.24
Unrestricted
fund
30.4.23
Total
funds
Notes
FIXED ASSErs
Tangible assets
142
CURRENT ASSETS
Cash at bank
23,879
25,380
CREDITORS
Amounts fallln8 due wlthln one year
{1,740}
(1,563)
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT UABIUTIES
22,139
23,959
NET ASSETS
FUNDS
Unrestrlcted funds,.
General fund
10
22,139
TOTAL FUNDS
The charltable company Is entitled to exemptlon from audlt under Section 477 of the Companles Act 2006
for the year ended 30 Aprll 2024,
The members have not requlred the Company to obtaln an audlt of Its flnanclal statements for the year
ended 30 Aprll 2024 In accordance wlth Sectlon 476 of the Companles Act 2006.
The trustees acknowledge thelr responslbllltles for
(a)
ensurlng that the charltable company keeps accountlng records that comply wlth Sectlons 386 and
387 of the Companies Act 2006 and
(b) preparlng flnan¢lal statements whlch glve a true and falr vlew of the state of affalrs of the charltable
company as at the end of each flnanclal year and of Its surplus or deflclt for each flnanclal year In
accordance wlth the requlrements of Sertlons 394 and 395 and whlch otherwlse comply wlth the
requ Irements of the Q)mpanle5 Act 2006 relatlng to flnanclal statements, so far as appI[￿ble to the
tharltable company.
The notes form part of these flnanclal statements
Page 6
contlnued..,

lanc
Sheet- continue
These flnanclal statements have been prepared In accordance wlth the provlslons appllcable to charltable
companles subject to the small companles regirne.
The flnandal ststements were approved by the Board of Trustees and authorlsed for Issue on
oq /0 7/2*................ and were sl8ned on Its behalf by:
P C Knlght - Trustee
The notes form part of these flnancial statements
Page 7

ra
un
Notes t t
Fina
02
ACCOUNTING POLiaES
Prep4r•tlon ol the accounts on a golng concern basls
The financlal ststements have been prepared on the goln8 concern basls as there are n¢ materlal
Un￿rtaIntles about the charlty's ablllty to contlnue. As the charlty Is stlll In Its Infancyl free reserves
are runnln8 at a relatlvely low level at 30 Aprll 2024, The trustees have set a budget for the year
ended 30 Aprll 2025 to achleve a surplus on unrestricted funds and alm to gradually bulld up
sustainable level of free reserves to meet future expendlture.
Income
All Income Is recognlsed In the Statement of Flnanclal Actlvltles once the charlty has entltlement to
the funds, It Is probable that the Income wlll be recelved and the amount can be measured rellably.
Donatlons and lagacl
Income from donatlons and legacles Is Included In Income when these are re¢elvable, except as
follows:
when donors speclfy that donatlons and grants glven to the charlty must be used In future
accountln8 perlods, the Income Is deferred until those perlods,
when donors Impose condltlons whlch have to be fulfllled before the charlty becomes entltled to
Use such Income, the Income Is deferred and not Included In Incomlng resources untll the
pre-condltlons for use have been met.
When donors speclfy that donatlons and grants, Includlng capltsl grants, are for partlcular restrlcted
purposes, whlch do not amount to pre-conditions re8ardlng entltlement, thls In¢ome Is Included In
Incomln8 resources of restrlcted funds when recelvable.
Interest recelvable
Interest Is Included when recelvable by the charlty.
Expendlture and Irr•¢overable vat
Resources expended are Included In the Statement of Flnanclal Actlvltles on an accruals basls,
Incluslve of any VAT whlch cannot be recovered.
Expendlture Is classlfled under headlngs that a￿regate all costs related to that cate80ry. Where
costs cannot be dlrectly attrlbuted to partlcular headlngs, they have been allocated to artlvltles on a
basls consistent wlth the use of resources.
Grants offered subject to condltlons whlch have not been met at the year end date are noted as a
commltment but not accrued as expendlture.
Tan8lble flx•d Issets
Depreclatlon Is provlded at the followin8 annual rates In order to wrlte off each asset over Its
estlmated useful life.
Computer equlpment
25% on cost
Taxatlon
The charity Is exempt from corporatlon tax on Its charltable activities.
Page 8
contlnued...

ACCOUNTING POLICIES . contlnued
Fund accountlng
Unrestrfcted funds can be used In accordance wlth the charltable obJectlves at the discretlon of the
trustees.
Restrlcted funds can only be used for partlcular restrlcted purposes wlthin the objects of the Charlty.
Restrlctlons arlse when specifled by the donor or when funds are ralsed for partlcular restrlcted
purposes.
Further explanatlon of the nature and purpose of each fund Is Included In the notes to the flnanclal
statements.
DONATIONS AND LEGAaES
2024
2023
Unrestrlcted Unrestrlcted
Facebook
Paypal
Onllne Glvlng
Cash Donatlons
Amazon Smlle
South Glos Coundl
26,041
395
120
200
54,367
954
341
120
39
CHARITABLE ACTIVITIES COSTS
2024
2023
Unrestrlcted Unrestrlcted
Cost of donated goods
Storage costs
Transport Costs
Event costs
IT/Computer costs
Prlntln& posta8e & statlonary
Telephone
Accountancy
Insurance
Bank charges
Depreciation
Sundry
152
1,062
2,403
659
310
2,191
1,119
200
140
1,575
287
812
227
70
75
1,828
288
398
142
153
Pa8e 9
contlnued...

t s to the Flnancial State
ort
e Year
nded 30 A
ents - continued
GRANTS PAYABLE
30.4.24
30.4.23
General
2024
2023
Unrestrlcted Unrestrlrted
Independent- Denlsa 8ardac
Asoclatla Sulfetestl
Asoclatla Mana Cereasca
Asoclatla Marla Holtzhauser
Asoclatla Aura lon
Asoclatla Concll
ndependent- Anca-Florentla
Asoclatla Impreuna Actionam
Independent - Nlcoleta Cezar Chlta
Asoclatla Gura Humorulia
Asoclatla Ajut Decl Exlst
Independent- Elena Florina Putzlacher
Asoclatla Copll Pentru Vlltor
Asoclatla Wahm
Asoclatla Romana De Terapll In Autlsm Sl ADHD
Aso¢latla ETIPC
Asoclatla Glve and Help
Independent - Geor8lana Lulllana Nete
Independent - David Alexandra Stlclaru
Asoclatla Casa Verde Pentru Odihna SO Relaxare
Independent . Speranta Lul Darlus
7,775
4,446
4,136
2,300
9,453
6.613
6,059
5,994
5,021
2,891
1,659
1,580
1,499
1,455
710
523
441
349
306
194
180
118
2,891
559
1,456
2,599
280
22
45,151
Pa8e 10
continued...

ur
I I Statements - contlnue
r Ended 30 A il
NET INCOMV(EXPENDITURE)
Net Income/(expendlturel Is stated after char8ln81(credltln8):
30.4.24
30.4.23
Depreclatlon - owned assets
Independent Examlnation and Accounting Servlces
142
227
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneratlon or other beneflts for the year ended 30 Aprll 2024 nor for the
year ended 30 Aprll 2023.
Trust••s' •xpen$ei
There were no trust•e$' expenses pald for the year ended 30 Aprll 2024 nor for the year ended
30 Aprll 2023.
COMPARATIVES FOR THE STATEMENT OF FINANaAL AcfiviTIES
Unrestrlcted
fund
INCOME AND ENDOWMENTS FROM
Donatlons and le8acles
57,022
Other Income
Totsl
EXPENDITURE ON
Charltable artlvltle$
General
NET INCOME
1,901
RECONCILIATION OF FUNDS
Totsl funds brou8ht fonvard
22,058
TOTAL FUNDS CARRIED FORWARD
Page 11
continued...

io
Notes to the Flnancial State
or the Year
nded 30 A ril
inued
TANGIBLE FIXED ASSErs
Computer
equipment
COST
At l May 2023 and 30 Aprll 2024
DEPRECIATION
At l May 2023
Char8e for year
1,403
142
At 30 Aprll 2024
NET BOOK VALUE
At 30 Aprll 2024
At 30 Aprll 2023
142
CREDITORS: AMOUNT5 FALLING DUE WITHIN ONE YEAR
30.4,24
30.4.23
Accrued expenses
10, MoveMENT IN FUNDS
Net
movement
In funds
At
30.4.24
At 1.5.23
Unrestikted lunds
General fund
23,959
11,8201
22,139
TOTAL FUNDS
Net movement in funds, Induded In the above are as follows:
Incomlng
resources
Resources
expended
Movement
In funds
Unrestrkted fvnd$
General fund
26,761
(28,581)
(1,820)
TOTAL FUNDS
26,761
28,581)
Pa8e 12
continued...

Notes to
Finan
rll 20
MOVEMENT IN FUNDS - contlnued
Comp•ratlves for movement In funds
Net
movement
In funds
At
30.4.23
At 1.5.22
Unrestrlct•d fvnds
General fund
22,058
1,901
23,959
TOTAL FUNDS
Comparatlve net movement In fund5, Included In the above are as follows:
Incomlng
resources
Resources
expended
Movement
In funds
Unrestrlcted fvnd$
General fund
57,023
(55,122)
1,901
TOTALFUNDS
55,122)
11. RELATED PARTY DisaosuRES
Grants of £NII12023 E5,994) were pald to Asoclatla Aura lon durin8 the year, a related party due to
the connectlon with the trustees Marlana Cluca and loana lon.
Page 13