## **Trustees’ Annual Report for the period** ## **From: 20[th] October 2024 To: 19[th] October 2025** ## **Charity name: Romanian Orthodox Church on Merseyside** ## **Charity registration number: 1170197** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The Advancement of the Christan religion by
the provision of a place of worship on
Merseyside.
Actvites in furtherance of this will include:
a) Provision of fnancial support and
governance to maintain a Romanian
Orthodox church parish on Merseyside
for use by the public of the region and
elsewhere. This will include:
b) Raising awareness and understanding of
the Orthodox Christan church in the
local community.
c) Enabling Orthodox Christan religious
devotonal acts in the church.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|Provision of two functoning churches which
between them provide regular services of the
Orthodox Christan faith on Merseyside.
St Paisie at Bebington was provided by Wirral
Council, the building having previously been
derelict, and the charity was established, under
a legal framework, to raise and manage funds
for its repair, improvement and maintenance.
St Ephraim at Bootle is held on a 25 year lease
from the Liverpool Catholic Diocese and was
refurbished by the charity to make it suitable
for Orthodox worship; it accommodates 150 to
200 worshippers.
Both churches are in regular use. Operatng
from two distnct sites on Merseyside has
relieved the overcrowding previously
experienced at Bebington on Sundays and has
made atendance easier for worshippers across| |||the region.
The charity considers that it has been
successful so far and that both churches
contnue to improve as Christan and cultural
support facilites for Romanians living in the
NW of England and North Wales.
All services at both churches are free and open
to the general public.| |---|---|---| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees have regard to the guidance
issued by the Charity Commission on public
beneft and are complicit with its requirements.| ## **Additional information (optional)** |**Additional information (optional)**|**Additional information (optional)**|**Additional information (optional)**| |---|---|---| |You may choose to include further statements where relevant about:||| ||SORP reference|| |Policy on grant making|Para 1.38|We do not provide grants for other
organisatons| |Policy on social investment
including program related
investment|Para 1.38|We are not involved in any social investment
programmes| |Contribution made by
volunteers|Para 1.38|The charity relies heavily on the tme its
volunteers give freely, and that contributon
takes many forms. Around 50 volunteers
supported the charity’s work across the two
churches during the year.
Several volunteers provide professional
building skills at no cost, including plastering
and electrical work, which has been central to
bringing both buildings into use and keeping
them in good repair. Others take on
maintenance, cleaning and transport, and run
the Sunday school. Volunteers also assist the
clergy in their many dutes.
The trustees are not able to place a reliable
monetary value on this contributon, and it is
therefore not recognised in the accounts, but
they consider that the charity could not
operate at itspresent level without it.| |Other||| ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|Both of the charity's churches were in regular
use throughout the year. St Paisie at Bebington
contnued as the original parish church, and St
Ephraim at Bootle, was refurbished during the
previous year, completed its frst full year of
use. Having two churches on distnct sites has
relieved the overcrowding previously
experienced at Bebington on Sundays and
made travel easier for worshippers across
Merseyside.
The full cycle of Orthodox worship was
maintained at both churches, including the
Divine Liturgy, Holy Week and Easter, the
parish feast day (Hram) and the recepton of
holy relics. The charity contnued to invest in
the fabric and furnishing of both buildings,
spending on liturgical items and vestments,
furnishings and ftng out, repairs and
renewals.
Beyond worship, the parish ran a parish school
and catechism classes, funded actvites for
children and young people, maintained the
traditon of carol singing at Christmas, and
hosted community meals and a concert. It
provided pastoral support to bereaved
Romanian families across the region, including
help with funerals and repatriaton, which
drew 50 separate donatons totalling £2,582
from the community. Four appeals for
individuals and families in hardship raised
£3,655, and the charity paid £2,800 of direct
fnancial assistance to four individuals in need
during the year.
Around 50 volunteers supported this work. The
charity received 834 separate gifs during the
year, which the trustees consider a good
indicaton of how broadly the parish is
supported.| |**Additional information (optional)**
You may choose to include further statements where relevant about:||| |Achievements against
objectives set|Para 1.41|| |Performance of fundraising
activities against objectives
set|Para 1.41|| |||| |---|---|---| |Investment performance
against objectives|Para 1.41|| |Other||| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|Total income for the year was £137,852 and
total expenditure was £108,779, leaving the
charity with net incoming resources for the
year. Total funds carried forward at 19 October
2025 were £195,788.
Income was lower than in the previous year
due to refurbishing the Bootle church.
Almost all of the charity's income contnues to
come from the voluntary giving of parishioners
and supporters, received as oferings at the
church, card and online donatons, donatons
from local companies, and Gif Aid recovered
from HM Revenue and Customs.
The charity's expenditure is made up
principally of operatonal expenses, the supply
of candles, icons and devotonal items for the
church shop, and the furnishing, repair and
running of the two church buildings.
As the fabric at St Paisie, Bebington is now
more or less setled, expenditure there is
largely limited to running costs. At St Ephraim,
Bootle the charity carries considerably higher
utlites costs.
At the year end the charity's funds were held in
cash across its current and deposit accounts,
together with Gif Aid recoverable from HM
Revenue and Customs, and the charity had no
liabilites. The trustees consider the charity to
be fnancially stable, with running costs
comfortablycovered byregulargiving.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The trustees hold reserves for three purposes.
First, to stay on top of repairs and renovaton
works in both churches. Second, to meet any
emergency afectng either church building or
operatng needs. Third, and principally, to buy
or build a hall for St Ephraim at Bootle, which
has no separate hall of its own; the absence of
one makes running a Sunday school there very
difcult, and the trustees may need to relocate
St Ephraim in order to meet this need.
Reserves at 19 October 2025 were £195,788,
all held as unrestricted general funds, of which
£150,000 was placed on deposit in October
2025 pending the hall project. This is
equivalent to approximately 21 months of
expenditure at current levels. The trustees
consider a holding of this size to be justfed by
the scale of the building project the charity is
workingtowards,and review the level of| |||reserves annually.| |---|---|---| |Amount of reserves held|Para 1.22|£195,788| |Reasons for holding zero
reserves|Para 1.22|N/A| |Details of fund materially in
deficit|Para 1.24|N/A| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|N/A| ## **Additional information (optional)** ## You may choose to include further statements where relevant about: |
The charity’s principal
sources of funds (including
any fundraising)|
Para 1.47|
Principal income is from the parishioners and
their donatons| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|**None**| |A description of the principal
risks facing the charity|Para 1.46|The trustees keep the principal risks facing the
charity under review. The charity is now served
by two priests, which has removed the
dependence on a single individual that the
trustees identfed as the major risk in previous
years.
The principal risk the trustees now identfy is
the charity's dependence on voluntary giving.
Almost all of the charity's income comes from
the donatons and oferings of its congregaton,
and the level of that giving can vary
signifcantly from one year to the next, as it did
in this period.
A sustained fall in giving would afect the
charity's ability to meet the running costs of
two church buildings, which together carry a
higher fxed cost base than a single church did,
partcularly the utlites at St Ephraim. The
trustees mitgate this by keeping running costs
under review, by maintaining reserves, and by
encouraging regular giving and the use of Gif
Aid.
The trustees also regard safeguarding as a
principal risk, given that the charity runs a
Sunday school and other actvites for children
and young people, and maintain a safeguarding
policy accordingly. Any government restrictons
on immigraton from EU countries could afect| the size of the congregation and therefore the level of giving. Other ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|Consttuton| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Foundaton Model CIO| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Selected from the Church Council and
appointed as agreed by chair and secretary.
We maintain a 50:50 gender balance.| ## **Additional information (optional)** ## You may choose to include further statements where relevant about: |
Policies and procedures
adopted for the induction
and training of trustees|
Para 1.51|| |---|---|---| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|The charity is a key part of the church
organisaton and reports to the church council
whose main purpose is ecclesiastcal maters in
the parish. The charity maintains governance of
church fnances.| |Relationship with any
related parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charity name|**Romanian Orthodox Church On Merseyside**
**(ROCOM)**| |---|---| |Other name the charity uses|| |Registered charity number|1170197| |Charity’s principal address|4 Victoria Drive, West Kirby, Wirral, CH48 0QT (at 19 October
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20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Fr Florin Voinea|Chair||Church Council appoints all| ||Prof Stuart Carter|Secretary/Treasurer||| ||Ms Andreea
Covalciuc|||| ||Prof Dorina Carter-
Timofe|||| ||Ms Ana Oltean|||| ||Mr Emilian Covalciuc|||| ||Rev Razvan
Dumitrescu|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ## – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** **Type of Name Address adviser** ## **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s) Full name(s)** Andreea Covalciuc **Position (eg Secretary,** Trustee **Chair, etc)** **Date** 20/08/2026 Company Regi8tratlon Number: CE016430 Registored Charity Number: 1181914 Romanian Orthodox Church on Merse side ROCOM ort and Accounts For the ear ended 19th October 2025 Romanian Orthodox Church on Mer8e Contents of the Re ort and Accounts For the ear end 19th October 2025 slde ROCOM Page Refetonce and Administrative Infotmalion Statement of Trustees, Responsibilities Stslement of Financial Activities Balan¢e Sheet Notes to the Accounts Dètailed StateM￿t of Financial Activitias Romanian Orthodox Church on Merse Ide Reference and Administrative Information OM Company Rogistration Number CE008206 R•gistsred CharFty Number 1170197 Chair Revd Florin Voinea Truste08 Rev Razvan Dumitrescu Emilian Constantin Covalciuc Andreea Loredana Covalciuc Ana Oltean Prof8S59r STUART DAVID CARTER FRCPATH Professor DORINA CARTER-TIMOFTE DVM. FRCVS R•gistered Offic• and Op8ration Address Sl Paisie Chur¢h,Town Lane Cemetery, Bobington, Wirral, Merseyside, CH63 5JF Romanlan Orthodox Church on Merse Statement of Trustees. Res onsibilitigs ide ROCOM The trustees have pbasuro in presenting their report and accounts for the year ended 19th October 2025 Strueture, govemance and managem•nt The Organisation is a charitable company limited by guarantee, incorporated and registered a8 a charity on 16th November 2016. Tho Company was establlshed under a Memorandum ol Associats'on which established the objects and powers of the charity and is governed under its Artl¢le$ of Association. The chair of trustee5, who is the trustee for thtr purpose of charty law, who setved during the year and up to the date of this report is set out on page 1. Objèets The objects of the charity are.. The advan￿ment of the Christian religion by the provi8ion of a Flace of worship on Mer¥eyside. ActNilies in furtherance of this will in¢lude'. al Provision of financial support and governance to maintain a Romanian Orthodox Church parish on Merseyside for use by the public of the region and elsewhère. bl Raising awareness and understanding ofthe Orthodox Christian Church in th8 tocal Communty. cl Enabling Orthodox Christian religious dgvotional acts in the church. Financial ￿VIeW Total incoming resources for the year amounted lo £137,852, with total resources expended of £108,779, resulting in net profil of £29.073. This report has been prepared in accordance with the Statemenl of Recommended Practice - Aceounling and Reporting by Charities {FRS 1021. taking advantage of the concessions promded by the SORP for smaller charities, and in 8¢wrd8nc& with the provisions for small companies under Part 15 of the Companies Act 2006. The report was approved by the board on 18th August 2026 Rev Florin Voinea Priest in charge Romanian Orthodox Church on Merso 8id¢ Stat&mènt of Financlal Activities Includin For ended 19th 0 ober 202S ROCOM Income and Ex nditur• Account Unrestricted Funds 2028 Incoming Resources. Donation5 Donations from Ltd Ci)mp8nie8 Other Incorne Donations Sumup & St￿Pa Donation5 Cash Grft￿d 46.827 17.952 281 37,418 15,458 19,916 137,852 Resources Exponded C051 of gener211ng funds 108,779 108,779 Net Incomlng Resourc•s- Net Incom8 for1￿ Year 29,073 Total Fund$ at 20th OCto￿r 2024 166,715 Ttstal Funds at 19th O¢tobfjr 2025 195.788 Romanian Orthodox Church on Mè Balanca Sheet at 19th Oct bgr 2025 ¥idg ROCOM 2026 Current assets Other Debtors- GiftArd ash al bank and In hand 19.916 175,872 Net current ass•ts 195.788 Current Llabilltlg$ Ac¢ruaL¥ Totsl Ass*ts L955 Current Ltabllltles: 195788 Unrestricted Funds General fUr￿S 195,788 Total Fund$ 195,788 For the Yeare[￿l￿g 19lh O¢tober2025 tha company wa8 entstkd to exemption from audit under Sett￿)￿ 477 of th8 Compan￿S Act 20(6. The membe15 have not required the company to obtsin an audit in accord8nce Mrith $e¢tyon 476 of the Companes Act 2008. The trustees ad¢nowledge their responsibilities for. al ensuring that the company keeps proper accountin9 records which comply with sec￿On$ 386 and 387 of the Companies A¢i 2006 and bl prèparing accounts which give a true and fair view of th8 state of affairs of the company as at the end of each financial year and of its profil or10ss for each financial year in a¢¢ordance with the requirernents of Sections 394 and 395 of the Companies 2006, and which Othe￿488 cornplywilh the requirements of this act relating to a¢counts, so far as applicable lo the company. The finanaal statements have been Prepa￿ in accordance with the provisions of Part 15 of th& Cunpanies A¢t 20[￿ relating to 5m&ll compaTri88. Approved ty tt)e Board on 18th August 2026 and $igne4 on ts behalf by." Rev Florln Voinèa Priest in charge Romanian Orthodox Church on Merse Notes to the accounts For the ar ended 19th October 2025 ide ROCOM 1. ACCOUNTING POLICIES Bas1$ olaceounting The aGcounls have been pr8P8red under the historical co$t convention and in ac¢ordane8 wlh th& provlsion8 of Section 1A"Small Enlilie5' of Financi81 Reporting St8ndard 102'The Finanaal Reporting Stsndard 8ppI[¢ab￿ in the UK end RepublK of Ireland" and the Companies A¢1 2006 and follgw the recommendatsons in Accounting 8ff>dReporting by Charities." Slat8m8ntofRecommended Practi￿ ISORP FRS 1021. taking advantsge of the conce55ions prov￿84 by the SORP for smaller ¢hariti8s. Incoming resources All inwming resour￿9 are included in Ihe Statement of Fin8nckg1 ACtivll￿s vthen Ihe ¢hanty becomes entiued lo the resour￿$. Ihe trustees are virtually certain they wll ￿¢￿ve the resources and the rnonelary value can meaSU￿d with sUffic￿￿t reliabdity. Expenditure and Ilabilities Resour￿$ expend8d a￿ re¢ogni58d in the penod In which they are incurred. Resources expended includ attributab￿ VAT whith cannot be recovered Fund accounting Unrestiicled funds a￿ donat￿￿8 and other incoming resources receivable orgener8tsd for the o¥"e¢ts of tho charity wilhoutfurther speafied purpo$0 are available as general funds. Designated funds a￿ unr8strictsd funds earmarked by the trustees for partlcular purp058S. Restri¢ted fund5 are to be used for spectfic putPOS8s as laid down by the donor. Expe￿it￿re which Tneels this criteria is ch8rged to the fund. Costs of ￿ntsTatIng fund5 Costs ofgenerating fund5 are those costs incurred In attracting voluntary inrxjme. or Incurr8d in trading a¢tivllies undertaken to raise fund$. Romanian Orthodox ChLFreh on Merseysido IROCOMI Detail&d Statement of Financial Activities For the yèar ended 19th OCto￿r 2025 2026 R•vonuo Donatson$ Donations from Ltd Companies other Incorne Donations Surnup & Stnpe Oonalions Cash GirtAd Total Revenue 46.827 17,952 281 37,418 15,458 19,916 137,852 Cost of Sales 47,084 Admlnlstrative expenses Rent Utilities Travel and Motor Costs Tekphon8 and PC Related Donation$ Repairs and Renewa Postage and Stationary Legal professional costs Staff Costs Flowers Bank charges Tot31 Administrative expÈn$e$ 2,565 2.167 2,056 2,8C 9.276 500 2,485 34.050 472 1,356 61,695 ## **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees/ members of** **Charity Name Romanian Orthodox Church on Merseyside (ROCOM)** **On accounts for the year ended** 19 October 2025 **Charity no (if any)** 1170197 ## **Set out on pages** (remember to include the page numbers of additional sheets) ## **Responsibilities and basis of report** I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **19 / 10 /2024** . As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect: - accounting records were not kept in accordance with section 130 of the Act or - the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. * _Please delete the words in the brackets if they do not apply._ **Signed:** **Date:** 20/08/2026 **Name:** Ana Oltean 1 **August 2026** **IER** **Relevant professional qualification(s) or body (if any):** Master of Science in Management and Finance **Address:** 17 Ascot Drive Ellesmere Port CH66 2NB ## **Section B Disclosure** Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . 2 **August 2026** **IER**