CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteèsl members of Romanian Orthodox Church for Nottingham & East Midlands {ROCNE) 3110712024 On accounts forthe year ended Charity no CE013187 (if any) Set out on pages I report to the trustees on my examination of the accounts ol the above charrty {'Ihe Trust") for the year ended 3110712020. Responsibilitle$ and basis of report As the charity's trustees, you a￿ responsible for the preparalion 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 all the applicable Directions given by the Charity Commission under section 14515Jlbl of the Act. Independent I have completed my examination. My examination included a review of the examiner's statement accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consider8tion of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. I confimi thal no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect-. the accounting records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records,. or the accounls did not comply with the appI￿able requirements concerning the form and content of accounts set out in the Charities Regulations 2008 other than any requirement that the accoLJnts give a rue and fair, view which is not a matter considered as part of an independenl examinalion. 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 e ble a propef understanding of the accounts to be reached. Signed: Date: 1010512025 Name: lonela Alexii Address: 20 Nowell Close Radcliffe on Trent NG12 1 FE IER Oct 2018 Company Reglgtratlon Number: CE013187 Reglstered Charity Number: 1177060 Romanian Orthodox Church for Nottin ham & East Midlands ROCNE Re ort and Accounts For the ear ended 31st Jul 2024 Romanian Orthodox Church for Nottin Contents of the Re ort and Accounts For the ear ended 318t Jul 2024 ham & East Midlands ROCNE Poge Refèrence and Administrative Infomiatson Statement of TTUStee5' Responsibilities Statement Of Finantial A¢tivilies Balance Sheet Notes to the AcLounls Detailed Profit and Loss Account Romanlan Orthodox ChurGh for Nottln ham & East Mldlands Refer and Administrative Information CNE Company Reglstratlon Number E013187 Regl8ter•d Charlty Numbor 1177060 Chair af Trustws Mr Lwiu Pop Trustees Dr Ovidiu Bagd8S8r Mr Benjamin Orza Mr Tiberiu Ichim Mr Alin Pelrgs Mr Livi(t Pop Rogi¥tsrod Offica and Operation Address 15 Inham Circus, Beeston. Nottingham, NG9 4FN Bankers National Weslmln$ler Bank Plc, University of Nottiroham, NG7 2RD Romanian Orthodox Church for Nottin Statement of Trustees. Res onsibilities ham & East Mi nd5 ROCNE The trustees have plèasurè in presenting their report and 8ccounts for the year ended 31st July 2024 structure, governanc• and managemont The organi581ion is a charitable company limited by guarantèe, incorporated and registered as a charity on 8th February 2018. The company was estsblished undet 8 Memorandum of Association Which established the objects and powers of the charity and is govemed under its Articles of Association. The chair of trustees, who is the ITUStee for the purpose of charfty law. who sewed during the year and up to the date of this ￿port is set oul on pag9 1. Objèets The objects ofthe charity ar&.. to provide finanaal 5UPPOrt and govttmance to maintain a Romanlan Orthodox thurch p8rish in NottinghamlEast Midlands for use by pub14c of the region and elsewhere. This include provision of a placa of worship in Nottingham for the Orthodox church Community. Financial revltw Total incoming resources for the year amounted to £190,256 12023 - £119,￿01. with total resou[￿S expended of £91,564 12023 - £77,528}. resulting in net in￿Ming resources of£98,69212023- £42,432). This report has been prepared in accordance with the Staternent of RècomrNended Pr8eti¢e Accounting and Reporting by Charities (FRS 1021, taking advantage of the concessions provided by the SORP for smaller charrtie3, and in accordance with the provisions for small corrpanies under Part 15 of the Companies Act 2006. The report was approved by th& board on 10th May 2025 Mr Liviu Pop Chair of Trustees Romanian Orthodox Church for Nottin am & East Midlands ststement of Financial Activiti IncludFn Income and Ex For the oar end￿ 31 ROCNE nditure Account UnrestriclBd Funds Unr•stri¢kn Fund$ 2024 2023 Incomln9 Resourc•s'. Regular Donation$ On&Off Donaions Cash Donations SUMUP Donations Employment Ailowan Grft Aid 81,426 9,170 11.822 75.865 2,812 29,181 190,256 38.540 7,557 6,554 59,417 2.514 5,378 119,gSO Resourees Expended Cost of generating fund8 91,564 91,584 71.528 77,528 N9t Incoming Resources- Net In¢ome fvr tho Y•ar Totsl Fund8 at 18tAugust 98,692 42,432 280.073 237.641 Total Funds at31stJuly 378,765 280,073 Romanian Orthodox Church for Nottin Balance Sheet at 31st Jul 2024 ham & East Mldlan ROCNE 2024 2023 Fixed A$80ts Prop&ty Fumiturè and fixtures 251.643 251.643 251,643 251,843 Currontasset8 Cash al bank and In hand 127.670 127,670 90.238 90.238 Net currert4￿ts 379.313 341,881 urrent Llabiliti05 PAYE Pension Mortgage 310 238 429 81.019 61.808 548 Totsl As$gts L888 Curr*nt Liabilitio$'. 378.765 280,073 Unre8trfctsd Funds General funds 378,765 280,073 Total Fund8 378,765 280,on For the yearending 31st July 2024 the cornpany was entiled to exemptK)n from audit under se¢b"on 477 of The mernbers have not required the company to obtsin an audit in accordance wth section 476 of the The trvstogs ad(rwlgdge their r8sponsibilits.es for. al ensuring that the comparTry keep5 proper a¢¢ounting records which ¢omply with Seelions 386 and 387 of bl preparing accounts wh￿h 9we a true and fair view of the state of affairs of the company as at the end of each finanaal year and of its profit or bs$ for each financkql year in accotdan¢e with the requirements ol The financial Statements have boon prepared in accordanc8 wilh the provislon5 of Pert 15 of the Appri)ved by the Board on 10th May 2025 and signèd on its behaff by." Mr Liviu Pop Chair of Trusts$s Romanian rthodox Church for Nottin ote$ to thé accounts For the ar ended 31st Jul 2024 ham&Ea Midlands 1. AC¢OUNTING POLICIES Ba816 of accountiny The accounts have been prepared u￿er the histofical cost ¢￿vents'0n and In accordance with th8 provisions of Sectlon 1A"Sma11 Entit￿s. of Financial Reporhng Standard 102'The Finan¢ial Reporting Standard applicab￿ in th8 UK and Republic of Ireland" and the Companies Act 2008 and foifow the re¢ommend8tions in Accounting and Reporbng by Charities.. St&l&m6nt ofR8commended Pr8eI￿￿ ISORP FRS 1021. taking advantsge of th8 ¢oncessions provided by IIE SORP for smalbr charitw. Incoming re8our¢¢s All incoming resourc88 a￿ inclLsded in the Slètement of Financial Activit￿$ when charity becomes entrtw to the resource5, the tru$l&es ale virtualty certain they will receive th& resour¢e5 and the monetary value ¢an be measu￿￿ wth sufficient reliability. Expenditure and Ilabilitio Rèsources expended are rgco9nised in th8 perk)d in which th8y are incurred. Resour¢6s expended includ8 attnbut8ble VAT which cannot be recovered. F¢Jnd accounting un￿$1(1Ctad funds are donations and olh8r incoming resources receiva￿¢ or pnerated forth8 ol'ects of the charitywthout further spp¢ified purpose and aro availabb as general fijnds. Designated fun¢Js are unre$bi¢ted funds eam)arked by the tnJ8tee$ lor particular purpose5. Restiicted funds are to b8 used for $peGific purpose8 as laid down by the donor. Ex￿nditU￿ which meets this Criteria is charged lo fund. CtsJts of generdting funds Costs of generating funds are those costs incurred in attracting voluntary In¢om8, or incurr&Y Sn trading actwities undert8ken to wise funds. Tangib￿ flled 06¥0ts DeprÈ¢iation is provided al the foll￿￿n9 annual rates in order to off 88ch a$s&t over ts estimated useful life. Furniture and fixtures- 20% straight line Priperty- NIA Propèrty Furnitur• and r￿tureS Totsls ¢08t At 1 August 2023 Addition8 At 31 July 2024 DeprÈ¢iation At 1 August 2023 Charge for year At 31 July 2024 Not Book Valuo At 31 Juty 2023 At 31 Juty 2024 251.643 9.015 260,658 251.643 9.015 260.658 9,015 9,0lS 9,015 9,015 251,643 251.843 251.643 251.643 Romanian Orthodox Church for Nottln9ham & Ea$t Midland$ IROCNEI Schedule to the Profit and Loss Account For th• yèar ended 31st July 2024 2024 2023 Incorne180e Note 1> Regular E)onations Ontroff Donab"on5 Cash Dorlalions SUMUP Donations EmploymentAllowance Grft Aid 81.426 9.170 11.822 75,865 2.812 29.161 190.256 38,540 7,557 6,554 59,417 2,514 5,378 119,960 o#t of Sales18ee Nots 21 5.942 3,842 Admtni8tra*"ve expenses.. W8ges Employer Nl Employer Pen510n Contributions Inte￿$t on Mortgage Travd Costs Bank Charges Donations Advert15ing 29,475 2,812 26,917 2.514 620 4,065 5.784 2,797 136 2.235 4,400 14,775 1,454 104 30 10,092 1,186 350 213 73,685 PC Exp￿ndIture Legal Costs Postage and Stationery Repairs and RenewaL8 Insurance Expenses Mass D&preciation Total Adrn4nistratlve expen8 1.883 43,701 1,390 85,622 Notè 1.. Most of the ¢a$h ¢Jonats"ons a￿ banked wthin a week from weipt. However. Ga$h donatK>ns are used to pay most of the ÈxpÈnsès Incurr￿ by the church. Not• 2: Cost of sales arg rn8d8 of con5um8b18s which are used in th8 churth by the prayers. Each prayer makes a sm811 donation in exch8nge of th￿.