REGISTERED CIIARITY NUMBER: 1188044 ROMANIAN ORTHODOX PARISH OF ALL SAINTS CARDIFF (ROPASC) CIO ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
ROMANIAN ORTHODOX PARISH OF ALL SAINTS CARDIFF (ROPASC) CIO CONTENTS FOR THE YEAR EIYDED 31 DECEMBER 2022 Page Report of the trustees LegY41 and dministrilve detsll5 Independent examiners, report to the trusteeg Reeefipts and Yents *CCOUDt Siatement of A6sets and Ilabilities
ROMANIAN ORTHODOX PARISH OF ALL SAINTS CARDIFF {ROPASC) CIO INDEPENDENT EXAMINERS, REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 ASM and Th¢ Romanian Olthodox Parish of All Saints Cardiff (ROPASC) CIO has the responsibility of co- operating with th¢ incumbent priest. Father Sorin Chtrila, to advance the Orthodox Christian religion in Cardiff and the surrounding area for the benefit of the public in accordance with the dothrincs and the canons of the Romanian Orthodox Patsiarchate and within the Statutes of the Romanian (lrthi)dox Metropolis of Western and Southern Europe, partieularfy, but exclusively. by providing a placc for regular worship and praycr, raising awareness and understanding of Orthodox Clllistian beliefs and pr8clic¢s. and canying out tyligious servi¢es> pastoral and outrea¢h work. Ob ectives and Activities ROPASC is committed to enabling a5 many people as possible to worship at our church and to become part of our parish community. When planning our activities, the incumbeni and the tNsle¢s are mindful of the Charity Commission's guidance on public benefit and the specific guidan¢¢ on charities for the advanc¢ment of religion. In particular, we aim to enable members of the public to live out their faith as part of our porish communily ihrough.. i) Providing a regular place forparishioDers to gather in worship and prdycrand io strengthen their faith )d place within the Romanian Orthodox Christian Family. ii) Providing pastoral CO (visiting lh¢ sick, bereavcd, or vulnerabl¢} for people living in the parish and surrounding arca. iii) Providing missionary and outreach wotk within ihe community. Additionally, ROPASC aims to advance such other charilablc purp)ses (according to the laws of England and Wal¢s) as the trnmecs see fil from time lo time. including the advancemcnt of infant and adult educatioll in a Christiaj) sptril, and th¢ rclief of those in need. A¢hievemeDts and Perforniance Worship and Prayer We ¢ontiDu¢d the weekly Friday evening and Saturday morning servicc5 initiated in 2021 . The Sunday Mass continues to be well attcnded despitc having to commencc early in the morning in order to avoid clashing with the subsequent Anglican service. Severdl new members of the congregation were welcomed during the year. We continued to search for a new premises more appropriate to our present and futu n¢¢ds, but throughout the year enjoyed a g(H)d Telationship with the rector and congr¢galion of St. Luke's, whose church we are renting. Fourtccn b8ptisms and three weddings look place during the year.
ROMANIAN ORTHODOX PARISH OF ALL SAINTS CARDIFF {ROPASC) CIO INDEPENDENT EXAMINERS, REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 Pasiorol Care A Sunday School foT children was initiated following a meeting ofthe tnjstees on 15 February 2022, to b¢ held after services on every first Sunday of the month & the St Vift¢¢nt's Centre, Ely Bridge. The school is atknded by children in thc presence of their parents. Religious illstNction and education about Romanian history and culture is given on an age-appropriate basis lo the children by variows adult volunt¢eTs fro Ihe congregation, under the supervision of Mariana Moisin Opportun7ties for confession conlinued to be offered to the congregation on Saturdays afler the morning service and in the evening. We also held occasional meals and pi¢nics for the community, whi¢h served both lo strengthen existing bonds within the Congregation and to inkgrate new parishioners into the church communily and the city. The priest also made r¢gulaT house visits on request to bl¢ss houses or new-born babies. Mission and Outreach Helping those in nced is an important aspect of the Cl]ristian faith. During the year church members were invited to contribute fidS to hclp other parishioners who required financial assislat with funcral and repatriation costs. We raised £2,140 to thi5 cnd. of which £2,1110 was distributed to those in need of financial help. Additionally, £1,000 was distributed parishion¢rs suffering short-temi financial difficulties and illn¢ss. Special prayer service5 were also held through the year for parishioners ¢xperien¢ing severe illne5S. In March thc congregation donatcd g(KKls to be sent to the wplc of UkraiDe. Ecumenical Relalionships Throughout the year, Fath Chirila kept in regular contact with the other priesis of the Romanian Orthodox Metropolitanate of Western and Southern Europe to share advice and infomiation. He also led a small group of parishioners on a pilgrimage to Mount Athos in July 2022. We invited members of St Luke's Anglican Church for a luncheon on 3 September 2022 in order lo strengthen ties betwecn th¢ two congregations. Younger members ofthe parish community continued to be en¢ournged to fortify their faith through rllembership of the Ncpsis group for Orthodox youth, which also serves to foster and streiigthen relationships with other churches. During the year the Nepsis group hcld regular n]eetings and undertook sevcrnl pilgrimages.
ROMANIAN ORTHODOX PARISH OF ALL SAINTS CARDIFF (ROPASC) CIO INDEPENDENT EXAMINERS, REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 FiD*nei81 Review Income Total receipts on unrestricted fijnds amounted to £51,748 during the financial y¢aT l Jatsuary 2022 to 31 December 2022(prior year £50,021). There wue no restrictcd donatio8. This comprised.. £20,767 in cash collections at church services and ad hoc OT miscellaneous undesignated donations to the bank account (prior year £26,320) £17,530 in bank donations designated for (but not reslri¢ted to) the fund lo purchase our own chur¢h premises (prior year £16,935) £2,140 raised to assist parishioners with funeral and repatriation costs £1,290 rdised to purchase Christmas gifis for children and to give assistancc to any parishioners experiencing financial difficulti¢8. A HMRC Gift A]"d receipt of £8,862.45. This was the charity's first Gift Aid receipt. £409 in gross interest eamed on money in the bank savings account (prior year £41) £750 donated by those receiving the sacraments of marriage and baptism (prior year £600) Ill) iv) vii) Expendilure atdDonatio The monthly stipend paid to the priest, Sorin Chirija. totalled £7.200 (prior year ,400 - a rdise in his 51ipend to reflect his incMed workload having be) approved at a meding of the trnstces on 30 Decembcr 2021). Expendithre on rental of the church premises was £4,680 (prior ycar £4.695). Thc cost of hosting and maintaining the parish website was £109 (prior year £103). Bank chargcs lotslled £171 (prior year £108). £2.000 was donated to parishioners requiring assistance with funeral and repatriation cos18 (approved at a trustses. meeting I l April 2022). £1,000 was donated to parishioners eXriencing financial hardship (approved at trustees. meetings on 2 May 2022 and 28 December 2022). £305 was donated to pay for children's Christmas presents (prior year £628). £541 was donated to the Romanian Orthodox Church, Paris and London. Ill total. £3,946 was donated to worthy causes during the financial year (prior year £12.811). Th¢ nct ttsult for the year was an excess of reccipts over payments of £34.789 (prior year £25.94l). Ai year-end ihe savings a¢¢ount balancc was £208,229 as compared to a balance at th¢ beginning of the year of £175.000 (a7J increasc of £33.229 (prior ycar increase was £29,309)). At year end the current account balance was £3.696 as compared io a balance at the beginning of the year of £2,135 (an increase of £1.561). Total assets at year-end were therefor¢ £211,925 compared to total assets at the beginning of the year of £177.135. A]1 funds are Ullrestrict, although the majority ])as been nominally d¢sigDated for the future purchase of chur¢h premises.
ROMANIAN ORTHODOX PARISH OF ALL SAIIYTS CARDIFF (ROPASC) CIO INDEPENDENT EXAMINERS, REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 Reservespolicy ROPASC'S reserves policy is to maintain a sum approximately equivalent to three months. running costs and is currently set at £3,000. AII ROPASC fimds are unrestricied, and OUT income currently exceeds our expenditure by a significant margin, and this has been the casc throughout the year. The majority of ROPASC'S subslantial cuNent reserves are designated for (although not restricted to) the futur¢ purchase of a ChUh building for the partsh and the r¢s¢rves policy will be re-assessed by the tTUStees should an opportunity to pur¢h2se OUT own church premises arise, which would have a significant impact our cash reserves. Structure vernance ment Themethod of appointmentof ROPASC trustees is set out in the Constitution of Chwitable Incoo)orated Orgallisation. The Board of TSteeS consists of the incumbeth (Fathcr Sorin Chirila) and church members elected al th¢ Annual Gencral Meeting. Th¢ tTUStces are responsible for n]aking decisions on all ]natt¢Ts of general concen) and imwrtance to the pari9h including deciding on how the fimds of thc charity are to k spent. During the yearthirteen (rust¢es' mcetings were held. the majority of which I(k place online via Zoom. At a Meetin¥ of the Trusle¢s on 15 February 2022 Razvan Pantovici notified the truslecs of his intention to slep down as he plann¢d to rclurn to live in Romania, and it was proposed that his position should be taken by Tudor Moisin. The resignation of Razvan Pantovici and the appointmenl of Tudor Moisin to the Board of Trustees was ratified by a vote of the trustees al a meeting held on 23 May 2022 and the rclcvanl changes w¢re made via the Charities Commission website. On 4 September 2022 we held an annual general meeting of parishioncTS With ihe aim of sharing infoTmation and suggestions for future progtrss. The trustee5 also delivered the financial review for the previous y¢ar.
ROMANIAN ORTHODOX PARISH OF ALL SAINTS CARDIFF (ROPASC) CIO INDEPENDENT EXAMINERS, REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 Statement of tru5tee8' re5 The Inlee5 are responsible for preparing the Trustees. Annual Report and the fiJ)ancial statements in accordance with applicable law and United Kingdom Accounling Standards (United Kingdom Generally Accq)ted Accounting Practice). The law applicablc lo charities in England & Wale8 requires the Inlee5 to prepare financial statements for ea¢h fjnancial year which give a true alld fair view of the state of affairs of the charity and of tb¢ incoming rewurces and Rpplication of Tcsour¢es of the charity for that period. In preparing these financial statements, the lrnstees are required to: select suitsble accounting policies and then apply them consistentlyj observe the methods and principles in the Charities SORP (FRS 102). make judgements and eslimates th8t ar¢ rcasonable and ptudent. stale whether applicable accounting standards have b¢¢n followed, subject to any moterial departures disclosed and explaincd in the financial statemcnts.. prepare the financial statements on tbe going concern basis unle&8 it is in8ppropriale lo presum¢ that the charity will continue in 0ratIon. The trnstees are responsible for k¢q)ing proper accounting records that disclose witb reasonable accuracy at any time thc financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Acwunts and Reports) R¢gulatiolls 2008 and the provisions of the trust deed. They are also r¢s)nSible for safeguardillg thc assets of the Charity and hence for Éaking reasonable sleps for the prevention and detection of fraud and other i¢glan11eS. This rew)rt was prepared and approved by the tsustees of ROPASC on 26 September 2023 and signed on th¢ir behalf by sibilities Father Sorin Chirila
ROMANIAN ORTHODOX PARISH OF ALL SAINTS CARDIFF {ROPASC) CIO INDEPF.]YDEIYT EXAMINERS, REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 The Romanian Orthodox Parish of All Saints Cardiff cu]Tently rents St. Luke's Church, 561 Cowbridg¢ Road East. Cardiff, CF5 IBD. The corrcspondence address is c/0 The Treasurer, ROPASC, 29 Ryder Street, Cardiff. CFI19BS. ROPASC is a CIO according to th¢ Charities Act 2011, with charity number I I88044 Trustees who have served from l January 2022 until the date this report was approved are,. Incumbent Priest: Father SoTin Chirila Adrian Dumitr Razvan Pantovici Ioan Petri Ioana Plesa Cornelia Protopopes¢u Tudor-vlad Moisin (Resigned 23rd May 2022) (Appointcd 23rd May 2022) Independent examiner. J M RIKleri¢k, Bsc ACA WJ James & CO. Bishop House, 10 Wheat Stxeet. Brecon,
ROMANIAN ORTHODOX PAIUSH OF ALL SAINTS CARDIFF (ROPASC) CIO I]YDEPENDENT EXAMINERS, REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 I rep¢)rt to the charity trustees on my examination of the accounts of the charity for the period ended 31 December 2022 which are set out on pages 8 to 9. Responsibilities and bA$is of report As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('th¢ Act,). I report in respect of my ¢xamination of the charity's accounts carried out under tion 145 of the Act and in carrying out my exaJnination I have followed all the applicable Directions givcn by the chlty Commission under section 145(5)(b) of the Act. Independent exAminer'5 Statement I have completed my examination. I confmn that no material matters have com¢ to my attention connedion with the examination giving me cause to believe that in any matuial respecl: accounting records w¢re not kept in reSpt of the charity as required by section 130 of the Act. 2. the accounts do not accord with those rordS J have no concerns and have come across no other matt¢TS in connection with the examination to which attention should be drawn in this report in order to enable a proper undffl3t8nding of the acc(lts to be reached. J M Roduick Bsc ACA WJ James & Co. Chartered Accountanl Bishop House 10 Wh¢at Street Brecon Powys LD3 7DG Date
ROMAMAN ORTHODOX PARISH OF ALL SAINTS CARDIFF (ROPASC) CIO RECEIVfS AND PAYMENTS ACCCOUNTS YEAR ENDED 31 DECEMBER 2022 De5ignaied funds Otber desigD4ted Year ended Year ended funds 3111212022 3111212021 Unrestrirted Coronvirus funds Fund New Church RECEIPTS Donations Income from Functions Othw Irtcom¢ & interest 33,059 750 409 17,530 50,589 750 409 49,380 600 41 34,218 17,530 51,748 50,021 PAYMENTS Stipend Rent & rntes Printing. stationery & website Grants payablc Profc$sional fees Other costs Mi8cellan¢ous expenses 7.200 4,680 185 3,946 600 171 178 7,200 4,680 185 3,946 600 171 178 5,4(K> 4,695 466 12,811 600 108 16,959 16,959 24,080 Net of retelptsl(payments) 17,259 17,530 34.789 25,941 Cash funds As at 31 December 2021 141,305 2.110 33.520 21)0 177.135 151,194 Cyésb fund At 31 Decewber 2022 158,564 2.110 51,050 200 211,924 177,135 All movements in the year are with unrestricted funds
ROMANIAN ORTHODOX PARISH OF ALL SAINTS CARDIFF OIOPASC) CIO STATEMENT OF ASSETS AND LIABJLITIES AT 31 DECEMBER 2022 Deslgn4ted fuDd$ Other Designated Year ended Year eDdtd funds 3111212021 3111212021 Unrestricted CoroDvirus funds Fund New Churcb CASH FUNDS Current a¢count Deposit a¢count 3,496 155,068 200 3,696 208,228 2,135 175,000 2.110 51.050 Total Cash Fund 158,564 200 211924 177.135 LL4BILITIES Independent examiners f¢0 500 500 500 Signcd by the Iru half of the board of irust¢¢s 26 September 2023 Date 11 lo