## **Casa Mea UK** ## Trustees Report and Financial Statements Year ending: 31[st] December 2023 ## Charity registration number: 1175421 ## Contents Charity information .................................................................................................. 2 Address ............................................................................................................... 2 Trustees ............................................................................................................... 2 Officers................................................................................................................ 2 Auditor................................................................................................................. 2 Charitable Object ................................................................................................. 2 Trustee’s Report ....................................................................................................... 3 Objectives and Activities ....................................................................................... 3 Organisational Structure and Decision-making processes ....................................... 3 Financial Review for the year 01 January 2023 to 31 December 2023 ............................ 6 Income & Expenditure ........................................................................................... 6 Principal Funding Sources ..................................................................................... 6 Expenditure in support of charitable purposes ........................................................ 7 Independent Examiners Report ................................................................................. 8 Balance Sheet ......................................................................................................... 9 Statement Of Financial Activities............................................................................. 10 Analysis of Income and Expenditure ........................................................................ 11 Fund Movement Summary ...................................................................................... 12 Income and Expense Accruals ................................................................................ 13 P a g e 1 | 13 ## Charity information ## Address Heronston, Old Mill Road, Lisvane, Cardiff, CF14 0XP ## Trustees Miss Emma Coalter Mrs Jenny McMillan Dr Carwyn Shires Mr Tim Toase (Joint Chair) Mrs Kezia Toase (Joint Chair) Mr Paul Willis Miss Patricia Wiltshire (name changed to Mrs Patricia Jones in May 2023) Mr Brian Topley (resigned 28[th] October 2023) Miss Maureen Wise Mr Marc Schyrr ## Officers Dr Jay Lewington (Treasurer) Mrs Ann Lewington (Committee secretary) ## Auditor Andrew Lee ## Charitable Object **“** To meet the spiritual needs, family needs and material needs of people with any disabilities, both children and adults, in institutions and in their homes, preventing discrimination of any kind because of social background, culture, sex, religion or nationality and to promote their rights”. Casa Mea UK supports the work of Fundatia Casa Mea in Moldova where this work takes place. P a g e 2 | 13 ## Trustee’s Report ## Objectives and Activities The principal purpose of the charity is the spiritual, emotional, social, physical and material well-being of adults with disabilities who have lived or are living in long stay institutions in Moldova. In order to achieve its principal objective, four homes for such adults have been set up since 2006 to provide life-long support and as normal a life as possible within the community. The homes are named Casa Bucuriei, Casa Matei, Casa Alex and Casa Ana. Each of them is staffed by Moldovans who are employed by Fundatia Casa Mea and supported by supervision, staff meetings and training. All members of staff have a job description and terms of service. There are strong links with the local churches in the villages in which each of the houses is situated and staff are drawn from those local churches. The trustees group represents a strong range of professional experience which includes financial, social work, management, architectural and building, carpentry, speech and language therapy, dietetics and medical expertise. The trustees give advice on a variety of matters such as property maintenance, policy development, staff development and training, future strategy and use of available funds – all in collaboration with those managing the work in Moldova. They are all members of local churches and undertake to pray for the work regularly. Some members of the group undertake speaking engagements about the work in different churches and a prayer letter and news up-dates are distributed to several hundred people every few months. More regular news is circulated to those who are very committed to the work. In Moldova, Liliana Golovatii is the President of Casa Mea and she is responsible directly to the Board of trustees. She and her colleagues are responsible for the day to day running of the work and oversight of the four community homes which run for a total of twentyone adults with disabilities at different locations in the country. The first home was established in 2006. Visits have continued to large institutions for adults with disabilities in Moldova. A Summer camp was held in August 2023 and services have continued to be held in the institution. The website continues to be active and the trustees are monitoring activity to assist with further developing this. There is both an English and Romanian version of the website. ## Organisational Structure and Decision-making processes The trustees and officers met together five times during 2023 and all of these meetings were held virtually via Zoom. Two of these meetings were additional special meetings. The first special meeting was called to discuss and vote on changes to the Trust Deed relating to online meetings. It was agreed that virtual meetings would continue due to P a g e 3 | 13 trustees being located in different parts of the UK. However, it was recognised that it would be helpful to convene a face-to-face meeting on an occasional basis. Marc Schyrr was accepted as a new trustee. Tim and Kezia Toase were also approved as new joint chairpersons of the trustees. The second special meeting was convened to discuss the potential purchase of a plot of land for a fifth house, as well as plans to separate land off from one of the houses to establish a further house there. Brian Topley resigned as a trustee in October 2023. The Trustee board recognised the significant contribution that Brian had made over many years with thanks. The practice of involving one of the four houses in Moldova at the beginning of each meeting has also continued which provides invaluable insights and communication with each of those men and women supported by the charity during the year. They will talk about the kind of activities they have been involved in recently and highlight their prayer requests, and at the end of the session a trustee will pray for those identified needs. The exchange has been mutually enjoyable and beneficial. Seven of the trustees were able to visit the work during the year and brought back firsthand reports, including audits. In addition to those visits there is very regular telephone contact via Whatsapp. ## Achievements and Performance It has been recognised that the ongoing war in Ukraine continues to have an impact on Moldova in many ways. There has been substantial increase in energy costs, groceries, and household items. ## _Fifth house_ During 2023, the trustees agreed to commence building an additional fifth house on the site of one of the other houses (Casa Ana). Attempts to purchase a new standalone site for the fifth house were not successful. An architect from the UK visited Moldova and liaised with the trustee board, as well as architects and staff in Moldova to draw up suitable plans for the building. It is anticipated that the building work will commence in 2024. Discussions have been had regarding who may come out of the institution into these houses. ## _Developments in Fundatia Casa Mea_ A man living in one of the institutions was keen to move to one of our houses. However, after moving to the house, he struggled with the transition and decided he wished to move back to the institution again. He was supported in this. Consequently, another man moved in and has been settling in well with the other men. He has expressed his joy at living there. P a g e 4 | 13 Ben and Esther Smith and their family continue to support the work from their home in Truseni in Moldova. Ben is continuing with language study alongside being involved in the work of Casa Mea. He continues to advise, support, evaluate and train staff. Ben has introduced a service user feedback form which he completes with those living in the houses at regular intervals. This has been a really helpful tool to gather opinions and feedback directly from those living in the houses. Ben and Esther and the family had a period of furlough from September 2023 for the birth of their daughter. ## _Management and governance_ There were also developments in our management and governance. Work began on a partnership agreement between Casa Mea UK and Fundatia Casa Mea. Members of the trustee board worked with the team in Moldova to finalise this. It is hoped this will be signed off in 2024. Work was also carried out during the year to improve our ability to effectively monitor grants provided to Fundatia Casa Mea. A trial of our “How are we doing” document was completed when two of the trustees visited Moldova. The aim is for this to be completed with staff as a collaborative document and feedback be provided to staff. Additionally, an audit document was created to be used on visits. Two of the trustees used this audit document in their visit to Moldova in November 2023, providing comments on the welfare and condition of those supported in the houses. A pilot electronic financial monitoring system was introduced in one of the houses in Moldova to assist with more accurate monitoring and financial planning, with the plan to expand this to all the houses in 2024. There were also significant steps forward with our cash payment record and courier agreement, with final drafts in circulation ready to be approved in January 2024. ## _Volunteers_ We have benefited greatly from our volunteers, who have worked hard to assist us. Ann Lewington continues to facilitate the smooth running of meetings as secretary, writing and compiling the minutes and agendas, including many other additional aspects. Our treasurer Jay Lewington has provided the trustee board with invaluable financial data, analysis, and advice throughout 2023. Jay’s monthly financial reports, analysis, advice, and forecasting have been exceptionally helpful in aiding the trustee’s decision making for the betterment of the charity and the charitable aims. Prepared on behalf of the trustees by Mr Tim and Kezia Toase (Joint Chairs) P a g e 5 | 13 ## Financial Review for the year 01 January 2023 to 31 December 2023 Accounts are prepared on an accrual basis according to Charities SORP (FRS102). ## Income & Expenditure Gross Income was £88,335 Gross Spending on charitable activities was £111,013, including the first payment of £25,540 from a restricted reserve fund held for the building of a 5[th] community home. This payment covered professional fees and other administrative activities in preparation for the start of building in 2024. There was a net (loss) of (£22,678) Excluding payments from the reserve fund for the 5[th] community home there was a net gain of £2862. ## Principal Funding Sources Principal sources of income were from donations made by individuals, Giftaid and donations from churches and other organisations. A large proportion of donors make regular donations. The charity was not in receipt of any income from government contracts or government grants A total of £87,849 was received from individuals (£31,703), Giftaid (£6,818), churches and other not for profit organisations (£49,329) All donations were from UK individuals or UK not for profit organisations. No donations were received from corporate donors. The single highest value donation received from an individual was an anonymous oneresidence. off donation of £10,000 restricted for the build of a 5[th] The single highest donation received from a related party was £1,700 Casa Mea UK is primarily a grant making charity so there was no income from trading activities or other charitable activities. There was a change in the mix of donations with a lower proportion coming from churches and other not for profit organisations and proportionally more coming from individuals. The number of both organisation donors and individual donors increased; which has reduced income risk should any one organisation or individual stop donating. P a g e 6 | 13 ## Expenditure in support of charitable purposes Grant making is the main way that Casa Mea UK carries out its charitable purposes The following grants were made - a. £15,862 to individuals - b. £94,145 to other Charities - c. £0 to other organisations that are not charities. One individual is a related party and received £412 during the accounting period No payments were made to trustees. All funds were spent in the Republic of Moldova in the form of grants to charities and individuals. £59,612 was sent to Moldova in cash using couriers. All couriers were trustees or individuals known to the trustees. A procedure to track the journey of funds and receipt by the intended beneficiary were trialled during 2023 ready for full implementation in 2024. Prepared on behalf of the trustees by Dr Jay Lewington (Treasurer) P a g e 7 | 13 Independent Examiners Report INDEPENDENT EXAMINATION I, Andrew James Lee, being a Fellow of the Chartered Association of Certif*J Accountants IFCCAI, confirm that I have camed out an Independent examination of the accounts and financial systern fof Casa hhea UK (registered chanty number 11754211. As a resuh of carrying out this examination, I would confirm that I have not [dentrf￿d any matters of concem to be drawn to the attention of the Trustees or the Charity Commission. I would further confim) that l am content wrth the format of the accounts and the accounting records kept. and that these recoids agree with the accounts. Finalty, l am also content that all of the Directions. as set oirt In the Charty Commtssion guidance entitled "InderEndent examination of chairty accounts.. Directions and guidance for examiners ICC321 have been adequatety sattsfEd. I would also confirm that this independent examination and certiftcation ha5 been provtded free of chargè Si9ned". Andrew Lee, FCGA Date. ## Balance Sheet ## **Casa Mea UK - 1175421** ## **Balance Sheet Detail** ||||**As at**
**As at**
**31/12/2023**
**31/12/2022**
12,237
91,092
55,934
25,000
25,000
1,351
1,108
**94,522**
**117,200**
**94,522**
**117,200**
(22,678)
(39,598)
117,200
156,798
94,522
117,200| |---|---|---|---| |||Unrestricted
12,580
18,526
Designated
2,657
2,261
Restricted
79,285
96,412
Endowment
**Total**
**94,522**
**117,200**
**Represented by Funds**|| Minor rounding discrepancies may occur in the totals if pence are not shown P a g e 9 | 13 ## Statement Of Financial Activities ## **Casa Mea UK - 1175421** Statement of Financial Activities For the period from 01 January 2023 to 31 December 2023 **----- Start of picture text -----**
Unrestricted Restricted Endowment Total Prior Year
Funds Funds Funds Funds total funds
Income and endowments from:
Donations and Legacies 23,938 7,765 31,703 61,564
Other Income 42,623 14,010 56,632 432
Total Income 66,560 21,775 88,335 61,996
Expenditure on:
Expenditure on charitable activities 71,851 38,902 110,753 101,455
Other expenditure 260 260 140
Total Expenditure 72,111 38,902 111,013 101,595
Gains / losses on investments
Net income / (expenditure) resources before transfer (5,550) (17,127) (22,678) (39,599)
Transfers
Gross transfers between funds - in 2,361 10,500
Gross transfers between funds - out (2,361) (10,500)
Other recognised gains / losses
Gains on revaluation, fixed assets, charity's own use
Net movement in funds (5,550) (17,127) (22,678) (39,598)
Reconciliation of funds
Total funds brought forward 20,788 96,412 117,200 156,797
Total funds carried forward 15,237 79,285 94,522 117,199
**----- End of picture text -----**
Minor rounding discrepancies may occur in totals if pence are not shown P a g e 10 | 13 ## Analysis of Income and Expenditure ## **Analysis of Income and Expenditure Selected Period: 01 January 2023 to 31 December 2023** |**Income and endowments**
**_Donations and legacies_**
Gift aided income (from individuals)
Gift aid tax claim
Non -Gift aid donations (from churches and institutions)
Cash Donations
**_Donations and legacies Totals_**
**_Other Income_**
Interest
**_Other Income totals_**
**Income and endowments grand total**|Unrestricted Designated
Restricted
Endowment
This Year
Last Year
22,358
409
7,765
30,533
10,191
4,774
102
1,941
6,818
8,241
35,601
2,145
11,583
49,329
43,133
1,170
1,170
Totals| |---|---| ||63,904
2,657
21,289
87,849
61,565
486
486
432| ||486
486
432| ||63,904
2,657
21,775
88,335
61,997| |**Expenditure**
**_Expenditure on charitable activities_**
Gifts to Institutions
Gifts to individuals
Other Gifts
Printing & Literature Costs
Invoiced Services
Travel Costs
Payments to Trustees
Other expenses for charitable aims
Maintenance
Refunds received
Postage
Miscellaneous
Gifts to Ben & Esther Smith
5th House Expenses
Gifts To Vanya Barbu
Gifts To Anea
Unused8
Unused21
Unused22
**_Expenditure on charitable activities Totals_**
**_Other Expenditure_**
Other expenses not for charitable aims
Bank Charges
**_Other Expenditure totals_**
**Expenditure Grand totals**|68,605
68,605
92,620
2,500
2,500
6,780
240
240
514
470
470
1,431
113
36
36
(3)
8,255
8,255
25,540
25,540
4,695
4,695
412
412| ||71,851
38,902
110,753
101,455
260
260
140
260
260
140| ||P a g e11 | 13
72,111
38,902
111,013
101,595| ||| ## Fund Movement Summary ## **Casa Mea UK - 1175421** ## **Fund Movement Summary Selected Period: 01 January 2023 to 31 December 2023** **----- Start of picture text -----**
Fund Balances Incoming Outgoing Fund Balances
Fund Transfers Gains and losses
Brought Forward Resources Resources carried forward
General 18,526 63,904 (72,111) 2,261 12,580
Indvsupp
Passage 1,761 (1,761)
Carwyn&Galina 100 (100)
Camp 2,557 100 2,657
MABINEAC 500 (500)
UnusedD6
UnusedD7
UnusedD8
UnusedD9
UnusedD10
Ben&Esther 2,774 6,125 (8,255) 644
5th House 93,638 10,486 (25,540) 78,584
Anea 413 (412) 1
Fr Vanya 4,751 (4,695) 56
UnusedR5
Totals 117,200 88,335 (111,013) 0 94,522
**----- End of picture text -----**
P a g e 12 | 13 ## Income and Expense Accruals ## **Casa Mea UK - 1175422** **Income Accruals** ## **Selected Period: 01 January 2023 to 31 December 2023** **----- Start of picture text -----**
Reference Date Account Code Description Debit Credit Credit Description Fund Fund Type
01/12/2023 Lloyds Giftaid -25.00 C General Unrestricted
01/12/2023 Lloyds Giftaid -17.50 C General Unrestricted
01/12/2023 Lloyds Giftaid -30.00 C General Unrestricted
01/12/2023 Lloyds Giftaid -12.50 C General Unrestricted
01/12/2023 Lloyds Giftaid -386.96 C General Unrestricted
01/12/2023 Lloyds Giftaid -104.61 C General Unrestricted
04/12/2023 Lloyds Giftaid -25.00 C General Unrestricted
04/12/2023 Lloyds Giftaid -250.00 C General Unrestricted
06/12/2023 Lloyds Giftaid -12.50 C General Unrestricted
07/12/2023 Lloyds Giftaid -6.25 C General Unrestricted
08/12/2023 Lloyds Giftaid -20.00 C General Unrestricted
08/12/2023 Lloyds Giftaid -25.00 C Ben&Esther Restricted
11/12/2023 Lloyds Giftaid -3.75 C General Unrestricted
12/12/2023 Lloyds Giftaid -7.50 C General Unrestricted
15/12/2023 Lloyds Giftaid -12.50 C General Unrestricted
15/12/2023 Lloyds Giftaid -125.00 C Ben&Esther Restricted
15/12/2023 Lloyds Giftaid -5.00 C Fr Vanya Restricted
19/12/2023 Lloyds Giftaid -6.25 C General Unrestricted
19/12/2023 Lloyds Giftaid -6.25 C Fr Vanya Restricted
19/12/2023 Lloyds Giftaid -50.00 C General Unrestricted
19/12/2023 Lloyds Giftaid -18.25 C General Unrestricted
20/12/2023 Lloyds Giftaid -2.50 C General Unrestricted
20/12/2023 Lloyds Giftaid -60.00 C General Unrestricted
22/12/2023 Lloyds Giftaid -25.00 C General Unrestricted
27/12/2023 Lloyds Giftaid -25.00 C Ben&Esther Restricted
24/12/2023 Lloyds Giftaid -25.00 C Ben&Esther Restricted
29/12/2023 Lloyds Giftaid -37.50 C General Unrestricted
01/12/2023 Lloyds Giftaid -25.83 C Camp Designated
31/12/2023 Lloyds Giftaid 1138.56 Accounts Receivable C General Unrestricted
31/12/2023 Lloyds Giftaid 25.82 Accounts Receivable C Camp Designated
31/12/2023 Lloyds Giftaid 175.00 Accounts Receivable C Ben&Esther Restricted
31/12/2023 Lloyds Giftaid £11.25 Accounts Receivable C Fr Vanya Restricted
Total -1350.65 1350.63
**----- End of picture text -----**
There were no Expense accruals P a g e 13 | 13