RE515TERED CHARITY NUMBER: 1201263 Drt of the Trustees and Urb3udlted Financial Statements for the Period tember 2022 to 31 December 2023 35@ for Biserlca Raul Vietii Henry R. Davls & Co. Limited Chartered Accountants 33 Chester Road West Queensferry Dees¢de CH5 ISA
Btserica Raul ViEIIi of the Fi ld3Se ancial Statemen tem er2 22to31De torthe P mber 2023 PaÈe Reportof the Trustees IndependÈnt Examiner's Report Statement OF FtnatKial ktlvltles Balè>)ce Sheet Notes to the Financlal Statement5 Detailed Statement ol Financial Activltles
Biserica Raul Vktii Re for the Peri e Tru5 ee5 ber 202 Decemb r 2023 The trustees present their report with the finaDil85 slatements of the chafity for the period 3 September 2022 to 31 December 2023, The trustees have adDPt@d the provisions of Accounting and Reporting by Charities.. Statement of Recommended Prattice applicable to charities preparing theif accounts in accordance with the Financial RÉporting Standard applicable in the UK and Republic of Ireland IFRS 1021 lelfective l January20191. oBJEIVES AND ACTIVITIES Oblectlve5 and aims The principal activity through the period under review was that of the advancement of the Chrfstian Faith, accordance with the Basis of F8lth. IncludinE, but not limiied to the preventloTh arsd relSed fo need, hardship 3Nd 51ckness, the advancement of education and the provision of facillties. in the interests of social wÈlfare.. The trustees confirm that they have referred to the 8uidance contained in the Charity Commission's general guidance when revlewing the charity's aiffls and objectives. Publlc benefit Thè trustees conflrm that they have complied with their duty to have due regard to the commissB)n's public benefit guidance when exerctsing any powers 01 dutles to which the guldance is rejevènt. ACHIEVEMENT AND PERFORMANCÉ Charltable activities During the perioLI. the charlty has 5uicesslvlly took care of iv5 members from a spirltual and physlcal p&r5pective, making sure they grew splritually, through the churches activlties. A150, members that were in need, due to unforeseen circumstances, have been supported morally and finonclally, to make sure they have the basic needs cover. We have also successfully contillued the lin3ncial and moral support offered to the AREA/APME minSstry, who operates in Romanla and worldwide, for the purpose of spreading the Good News of Jesus Christ and improvement of the livittg standards forthe peoplethey encounter, through their mi55ionaries. The Church h?s also managed to help dfferent people from outside the Church, meeting basic Ilving reEd5, when the opportunity arose. FINANCIAL REVIEW Flnanclal posillon The financial results ol the charity, ace set out on the followin8 paees. A small surplus of E2,2T3 has been made in the ye8r. STRUCTURE. fjOVEftNANCE AND MANAGEMENT Governing document The charlty is controlled by its governing d(Kument, a deed of trust and constitutes an unlncorporated charltv. Reerultment and 3ppolxtment of new trustee5 The Trustees are the leade¥5hip ol the Church, who have to be members of th@ Church ènd who are invited to join the leadership when the need arises. Besides being restK)nsible for the spiritual well being of church members and people in the community+ they are responsible for making sure that the Church complies with charity law, that proper financial accounts are kept and independently reviewed, that meetings and decisions are recorded and th31 policie5 and proTrdufes are developed and followed. The Trusre5 continue to cornplywith their dutles having due regard to guidanTr on publx beneflt. RÉFERENCE AND ADMINISTIIATIVE DETAILS Reglstered Charlty number 1201263 PaEe I
Biserica Ra_ol VJoLii ort f h Truste for the Period 3 Se ber 2022 to ber 2023 Princip31 address 6 Westbourne Crescent Bucklev CH7 2LD Trustees A fjrecu lappoinied 3.9.221 V Mutu (appointed 3.9.221 A Petenchea (appointed 24.11.221 IndependÈnt Examlner Zoe Devenport FCA FCC4 Henry R. D8vis & Co. Limited Chartered Accountants 33 Chester Road West Queensferry DeÈslde CH5 ISA Approved by order of the board of trustees on.. and stgned on its behall by.. A Grecu- Trusiee Page 2
Inde Blser endent Emaminer's Re ca Raul Vietii ort to the Tiust2eLof ITKlependent eJ¢amlner's report to thetrustees of Blserlca Raul Vletll I report to the charlty trustee5 on my ex3min8tion of the accounts ol Biserlca Raul Ifietit (the Tru5tl lor the period 3 September 2022 to 31 Decembe¥ 2023. Responslblllile5and b8slsof ¥eport As the charity trustees ol the Trust you ale respDnsible for the preratIon of the aOunt5 In accordance with the requirements of the Charities Act 20111'the Act'l. I report in respeci of my examln2tlDn of the Trusi's accounts c3rried out under Section 145 of the Acr and in carryin8 out my examination I have followed 311 applicable DirectlON5 given by Ibe Charity Commission under Sectlon 14515llbl of theAct. Indepeftdent emamlner's 51atement I have cornpleted my examination. I conflrm that no material matters have cotne to my attentM)n in connection with the examination glving me cause to b&lieve that In any material respect.. accounting records were not kept in respect of theTrust as reoulred by Section 130 of the Act,. or the accoNnts do not accord with those records,. or the accounts do not comply with the appllcable requirements concerning the form and content of accounts set Out in the Charities (Accounts and Reportsl ReButstions 2008 other than any requirement that the accounts give a true and falr viewwhich Ss not a Matter considered as part Df an independent exarnination. I have no concerns and have corrte across no other matters In connection with the eKamin8tion to which attention should be drawn in this report in order to enable a proper understanding of the accountsto be reached. Zoe Devenw)rt FCA FCCA The Institute of Chartered Accountants in England and Wa5es Henry R. DaS & Co. Lrmlted Chartered Aecountènt5 33 Chester Road West Queensferry Deeside CH5 ISA Date-. Pa8e 3
ement of F¢nan l A tivi he Perio er 2022 to 31 D for em er 2023 Unrestrlcted fund Notes INCOME AND ENDOWMENT5 FROM Donations and legacies 41,112 Investment income Total 41,113 EXPENIYTURÉ ON Raising funds 15,142 Charltable actlvlties Church activities 23,698 Total 38,840 NETINCOME 2,273 TOTAL FUNDSCARRIED FORWARD 2,273 The notesform part of these financial ststements Page 4
nce Shee 31 December 2023 Unrestricted fund Notes FIXÈD ASSETS Tan8Sble assets 418 CURRENT ASSETS sh at bank and In hand 2.575 CREDITORS Amounts fallidue within one year 17201 NET CURRENT ASSETS 1.855 TOTALASSEFS LE55 CVRRENT LIABILITIES 2,273 ASSETS 2,273 FUNDS Unrestricted funds 2,273 TOTAL FUNDS 2,273 ents were approved by the Board o* Trustees and authorised for issue . and were signed on its behalf by.. on A Grecu- Trus The notes ft)rm part of thesefin3ncial statements Page 5
Biseii.cLBdUlI*til he Financial Statements forthe Period 3 se tember 202 IDe embeT 2023 ACCOUNTING POUCIES Bosls ol preparlngthe flnancSal statements The financial statements of the charity, which is a public benefit entity under FRS 102, have bÈÈn prepared in aciordance with the Charities SORP IFRS 1021 'ActDuntirig 8nd Reporting by Charitie5.' Statement of Recommended Prarti¢È appllc8ble to charities preparing their atcounts In accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 leffective l January 20191,, Financial ReportinE Standard 102 'The Financial Reporting Standèrd applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financièl statements have been prepared underthe historical cost convention. Income All income is reccgnised in the Statement of f inancial Actiwties once the cha¥ity h35 entitIennt to the funds. it is probable thai the income will be received and the arnout can be measured reliablv. Expewrtliture Liabilitie5 are recogni5ed a5 expellditure as s(M)n as there is a legal or constructive oblieation comrriiiing the chhFlty to that expendlture, it is prolkble that a tiansfer ol economic benefits will be required in settlement and the amount of the tsbllgation ian be measured reliably, Expenditure is accounted for on an accw315 basis and has been classified under heading5 that 468rwte all cost related to the category. Where costs cannot be directly attTibuted tts partlcular headlngs they have been allocated to actItIeS on a b3sls consistent with the use of resource5. Tanglblellxed asset5 Depreciation is provided at the following annual late5 in older to wrlte off each asset over its estimated useful Computer eoulpment 33% on cost Yaxallon The charity is exemptfrom tax on its charitable 8Ctivities. Fund accouThtin8 Unrestricted funds can be used In 8ccordanTr with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particlar restricted purposes withln the objects of the tharity. RestrictlQll5 &rise when specified bythe donor or when fndS a¥e raised forp3rticul3r restricted purposes. Further expkgnation of the nature and purpose of each fund ts Included in the notes to the financial statements. Hire purthase and leaslnE¢ommlrment5 Renrals paid under operating leases are charged to the Statement of Financial Actlvlties on a strai6hi Ilne basls overthe perlod of the lease. Page 6 contiTrued...
Biseraca Raul Vietii to the he Financi31 Statefflen nLinu er tember 2022 to 31 ember 2023 INVESTMENT INCOME Deposit account interest TRU5TEES' REMUNERATION AND BENEFITS There were no trustees. remuneration or other benellts lorthe period ended 31 December2023. Trustees, expenses There were no trustees. expenses paid for the period ended 31 December 2023. TANGIBLE FIXED ASSETS Computer equipment CQsr Additions 627 DEPRECIATEON Charge foryear 209 BOOK VALUE At 31 December 2023 418 CREDITORS: APIIOUNTS FALLING DUEWtrHIN ONE YEAR Other creditors 720 MOVÉMENT IN FUNDS Net movetnent in funds At 31.12,23 Unrestricted funds General fund 2,273 2,273 TOTAL FUNDS 2,273 2.273 Net movement in funds, included in the above are is follows.. Incom¢ng resources Re50urce5 expended Movement in funds Unrostrlcted lunds General ftAnd 41,113 138.8401 2,273 TOYAL FUhlDS 41,113 138,8401 2,273 Page 7 continued.
8lserKa Raul Vietii ot he Fin statemen ued for the Period 3 Se tember 2022 to 31 Decefflber 023 REiATED PARTY DISCLOSURES There were no relaied party tran(tIonS forthe period ended 31 December 2023. Page 8
Biserica Raul Vlerii Detailed nt ol l-ln ntial Attlvl for the Period 3 Se tember 2022 to 31 December 2023 INCOME AND ENDOWMENTS Donatrons ahd legacles Donatlons 41,112 Irsvestment income Deposit account interest Total INomlng resources 41,113 EXPENDITURE Ralslngdonatlons and lo#a¢iÈ$ Donationsmade 15.142 Charltable artlvltie5 Hire of plant and machinery Rates and water Insurance Llght and heat Telephone Postage and stationery Advert15ing Pastoral Services Miscellaneous Expenses IT & Computercosts Travel Food & Kitchen ExpeTr5es Entertainment Repairs & Renewals Motor Expenses Subscriptions & Membershlps Staff Training Computer equipment 747 332 942 5.972 589 255 172 3,609 843 1,141 1.266 420 4,172 30 829 155 209 22,663 SLSPPOrt costs Flnance Bankcharges 118 G0Vemce£05ts AccoLfntancy and lesal fees 917 Total resourcesexpended 38,840 Net Income 2,273 This page does nol form part of the 51atutory f¥nancial statemeftts Pase 9