REGISTERED CHARITY NUMBER-. 1201263 Re ort of the Trustees and Unaudlted Financial St8tement5 for the Year Ended 31 December 2024 for Hiserica Raul Vietii Henry R. Davis & Co. Limited Chartered Accountants Mechanic5 House, 12 Chester Rtsad, Pentre, Deeside Flintshlre CH5 2AA
BÉserica Raul Vietii Contents of the Financial Statements for the Year Ended 31 December 2rJ24 Page Report of the Trustees Independent Examiner's Report Statement of Flnancial Activities Balance Sheet Notes to the Financièl Statements Detailed Statement of Financial Activities 10 to 11
Biserlrd Raul Vietl. Re ort of the Trustees for the Year Ended 31 December 2024 The trustees present their report wbth the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparine their ac¢ount5 in accordance with the Financial Reporting Standard Bpplicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191. OBJECTIVES AND ACTIVITIES Objectlves and aims The principal activity through the period under review was that of the adwdncement of the Christian Faith, In accordance with the Basls of Faith. Includirig, but not limited to the prevEntion and relied fo need. hardship and sickness. the advancement of education and the provision of facilities, In the interests of social welfare.. The trustees onfirffl that they h3V@ referred to the guidance contained in the Charity Commission's general guidance when reviewlng the charity's aim5 and objectives. Public beneflt The trustees confirm that they have complied with their duty to have due regard to the commission's publlc benefit guidance when exercising any powers or duties to which the Euidance is relevant. ACHIEVEMENTSAND PERFORMANCE Charitable actlvitles During the period. the charity h3s successfully took care of it's members from 3 spiritual and physical perspective, making sure they grew spiritually. through the churches activities. Also, member5 that were in need, due to unforp.seen circumstances, have been supported morally and financially, ta rnake sure they have the basic needs covered. We have also successfully continued the financial and moral support offered io the AREA/APME ministry, who operates in Romania and worldwide, for the purpose of spreading the Good News of Jesus Christ and improvement of the living standards for the peopl@ they encounter, through iheif missionarie5. The Church h3s also managed to help differenl people from outside the Church, meeting basic living need5, when the opportunity ar05e. FINANCIAL REVIEW Flnanclal position The financial results of the charity, are set out on the following pages. A small surplus of £352 has been made in Ihe year. STRucfuRE, GOVERNANCEAND MANAGEMENT Governlng documènt The charity is controlled by ils governing document, a deed of trust and constitutes an unincorporated charity. Recrultment and appointment of new trustees The Trustees are the leadership ol the Church, who have to be members of the Church and who are invited to join the lezder5hip when the need èrises. Besides being responsible for the 5piritval well belng of church members and people in the community, they are responsible for making sure that the Church complies with charity law, that proper financial actounts are kept and independently reviewed, that meetings and deeisions are recorded and that policies and procedures are developed and followed. The'frustees continue to comply with their duties having due regard to guidance on public benefit. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Charity number 1201263 Page I
8iserica Réul Vieti Re orl of the Trustees for the Yoar Ended 31 December 2024 Princip95 address 6 Westbourne Crescent Bucklev CH7 2LD Trustees A Grecu V Mutu A Petenchea Independent Examiner Zoe Devenport FCA FCCA HenTV R. Davis & Co. Limited Chartered Accountant5 Mechanlcs House, 12 Chester Road, Pentre, Deeside CH5 2AA Approved by order of the board of tru5te25 on 2 September 2025 and 51gned on its behalf by.. A Grecu - Truste Page 2
Inde endent Ex<imlne¥'s Re Biserica Raul Vietli rt to the Trustees of Independent examlner's report io the trustees of Biserica Raul Vletii I report to the charity trustee5 on my examination of the accounts of Biseyica Raul Vietii Ithe Tru5tl for the year ended 31 December 2024. Respon5ibllities and basls of report As the charity Irustee5 of the Trust you are responsible for the preparation of the accounts in accordan with the requirements of the Charitie5 Act 20111'the Act'l. I report in re5PèCt of my examination of the Trust's accounts carrled out under 5eclion 145 of the Act and in carrying out my examination I have followed all applicable Dirertion5 given by the charity Commi5slon under Section 14515llbl ol the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have com2 lo rny attention in connection with the examination giving me cause to belleve that in any mateT131 [Spect. accounting records were not kept In respect of the Trust as required by Section 13fJ of the Act: or the accounts do not accclrd with those records,. or the accounts do not comply with the applicable requirements concerning the fDrm and Content of accounts set out in the Charities (Accounts and Reptsrtsl Regulations 2008 other than any requirement that the accounts give a true and faly view which is not a matter considered Bs part of an Independent examlnation. I have no concerns and have come across no other matters in connection with the examination to which attentio should be drawn in th1$ report In order to enable a proper understanding of the accounts to be reached. Zoe Devenport FCA FfCA The Institute of Chartered Accountants in England and Wales Henry R. Davis & Co. Limited Chartered Accountants Mechanics House, 12 Chest@r Road, Pentre, Deeside Flirhtshire CH5 2AA 2 September 2025 Page 3
i5erlc Raul Vletii siatement of Financial Activities foi the Year Ended 31 December 2024 Period 3.9.22 Year Ended 31.12.?4 Unrestricled fund 31.12.23 Total funds Notes INCOME AND ENDOWMENTS FROM Don2ti0Tr5 and legacie5 46,811 41,112 Investment income Total 46,811 41,113 EXPENDITURE ON Ralsing funds 22,286 15,142 Charitable activitie5 Church activitie5 24,173 23,698 Total 46,459 38,840 NET INCOME 352 2,273 RECONCILIATION OF FUNDS Total funds brought forward 2,273 TOTAL FUNDS CARRIED FORWARD 2,625 2,273 The notes form part of these financial statements Page 4
Bi5trita Raul Vletii Bal nce Sheet 31 Dember 2024 31.12.24 L%nrestricted fund 31.12.23 Total funds Notes FIXED ASSETS TanEible assets 627 418 CURRENT ASSETS Cash at bank and in hand 2,748 2,575 CREDITORS Amounts falllng due withln one year 17501 17201 NET CURRENT ASSETS 1,998 1.855 TOTAL ASSETS LESS CURRENT LIABILITIES 2,625 2,273 NET ASSETS 2,625 2,273 FUNDS Unrestricted funds 2,625 2,273 TOTAL FUNDS 2,625 2,273 The financial statements were approved by th@ Board of Trustees and authorised for i55ue on 2 Soptember 2025 and were signed on its behalf by= A Grecu - Tru The noies form part ol these flnancial statements Page 5
Blserlca Raul Vietii Notes tCTr the Financial Statements fcr the Year Ended 31 December 2024 ACCOLJNTING POLICIES Basls of preparlng the financlal statements The financial statements of the charity, which Ès a publlc benefit entity t¢nder FRS 102. have been prepared i accordance with the Charltles SORP IFRS 1021 'Accountlng and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparlng their accounts in accordance wlth Ihe Financial Reporting Standird applicable In the UK and Republic of Ireland IFRS 1021 (effective l J3nuary 20191., Financial Reporting Standard 102 Yhe Financial Repo¥ting Standard applicable in the UK and Republic of Ireland. and Ihe Charities Act 2011. The financial statements have been prepared under the historical c05t convention, Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds. it is probable that the income will be received and the amount can be measured reliably. Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benEfit5 will be required In Settlement and the arnount of the obligation can be measured reliably. Expenditure Is accounted for on an accruals b3515 and has been clBssified under headings that aggreEate all cost related to the category. Where costs cannot be directly attributed to particular h@3dings they have been allocated to aclivities on a basis consistent with the Use of Tèsourees. Tanglble fixed assets Dppreci3tion Is provided at the following annual rates in Order to write (>ff each asset over its estimated usèful Compyter equipmenl 33% on tost Taxation The charity is exempt from tax on it5 chariiable atElvlties. Fund accountlng Unrestricted funds can be Lfsed in accordance with the charitable objectlves at the dlscretlon of the tru5tee5. Restricted fund5 tan only be used for particular re5trlcted purposes wlthln the objects of the chaiity. Restrictions arise when specified by the donor or when funds are raised for particulai ie5trlcted purpos@s. Further explanation of the nature and purpose of each fund is included In the notes to the financial statements. Hlre purchase and leaslng commltment5 Rentals paid undeT operating leases are charged to ihe Statement of Financial Activities on a slraight line basis over the period of the lease. Page 6 contir)ued...
Biserica Raul Vietii Note5 to the Financial StdtemEnts- continued for the Year Ended 31 Oètember 2024 INVESTMENT INCOME Period 3.9.22 to 31.12.23 Year Ended 31.12.24 Deposit account Interest TRUSTEES, REMUNERATION AND BENEFITS There were no trustee5' rèmuneratlon or other benefits for the year ended 31 Dember 2024 nor for the perlod ended 31 DecembeT 2023. Trustees, expenses There were no trustees, expenses paid for the year ended 31 December 2024 nor for the period ended 31 December 2023. COMPARATIVES FOR THE STATEMEhlT OF FINANCIAL ACTivrriES UnTestri¢ted fund INCOME AND ENDOWMENTS FROM Donations and legacles 41,112 Invésiment income Total 41,113 EXPENDITURE ON Raising fund5 15,142 Charltable actlvilies Church activities 23,698 Total 38,840 NET INCOME 2,273 TOTAL FUNDS CARRIED FORWARD 2,273 Page 7 continued...
Biserica Raul Vietii Note5 to the Financial Statements- continued for the Year Ended 31 December 2024 TANGIBLE FIxEDASS$ Computer equipment C05T At l January 2024 Adijttions 627 627 At 31 December 2024 1,254 DEPRECIATION At lJanuary2024 ChaTge for year 209 418 At 31 December 2024 627 NET BOOKVALUE At 31 Decernber 2024 627 At 31 Dernber 2023 418 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24 31.12.23 Other creditor5 750 720 MOVEMENT IN FUNDS Net ovement in funds At 31.12.24 At 1.1.24 Unrestricted funds General fund 2,273 352 2.625 TOTAL FUNDS 2,273 352 2,625 Net movement in funds, induded in the above are as follows.. IncominB re50uices Resources expended Movement in funds Unrestrlcted funds General fund 46,811 146,4591 352 TOTAL FUNDS 46,811 146,4591 352 Page 8 contlnued.
Bi5erica R3uI Vietil Nole5 to the Flnanclal Statements- continued foTrr the Year Ended 31 December 2024 MOVEMENTIN FUNDS. continued Comparatives for movement In fund5 Net movement In frnds At 31.12.23 Unrestrl¢ted funds Geneial fund 2,273 2,273 TOTAL FUNOS 2,273 2,273 Comparative net movement in funds, Included In the above are a5 follows= Incoming resources Resources expended Movement n funds Unrestricted funds General fund 41,113 138,8401 2,273 TOTAL FUNDS 41.113 138,8401 2,273 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 December 2024. Page 9
iserica Raul Vielil Detailed Statement of Financial Activitie5 for the Year Ended 31 December 2024 Perlod 3.9.22 to 31.12.23 Year Ended 31.12.24 INCOME AND ENDOWMENrs Donations and legacles Gifts Donations 46,809 41,112 46,811 41,112 Investment Incomè Deposit account irnterest Total Incomlng resourcès 46,811 41,113 EXPENDITURE Raising donations and legacles Donation5 M3de 22,286 15,142 Charltable aclivltles ire of plant and machinery Rates and water Insu¥ance Light and heat Telephon Postage and stationery Advertising Pastoral Services MISlIaneU5 Expen5e5 IT & Computer Costs Travel Food & Kitchen Expenses Entertainment Repairs & Renewa15 Motor Expp.n5es SubsC¥iPtions & Memberships Staff Training Computer equipment 1,201 410 957 4.546 614 155 144 5,732 1.394 2.310 470 343 188 2.926 364 734 iii 418 747 332 942 5,972 5B9 255 172 3.609 843 1,141 980 1,266 420 4,172 30 829 155 209 23,017 22,663 Support costs Flnan Bank charges 191 118 Thls page does not form part of the statutory financlal statements Page 10
Biserica Raul Vietll Detailed Statement of Financial Activities for th@ Year Ended 31 December 2024 Period 3.9.22 Year Ended 31.12.24 31.12.23 Flnance Governance costs Accountancy and legal fees 965 917 Total resources expended 46,459 38,840 Net income 352 2.273 This page does not fo¥m part of the statutory financi31 statements Page 11