**Charity Registration No. 1207114**
**Company Registration No. (England and Wales)**
# **BETHEL ROMANIAN EVANGELICAL CHURCH TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2025**
## **BETHEL ROMANIAN EVANGELICAL CHURCH**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** Sorin Lepadatu **Charity number** 1207114 **Company number** CE035323 **Registered office** Kenton Methodist Church Woodgrange Avenue HARROW HA3 0XF
## **BETHEL ROMANIAN EVANGELICAL CHURCH**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 2|
|Independent examiners' report|3|
|Statement of financial activities|4|
|Balance sheet|5|
|Notes to the accounts|6 - 7|
## **BETHEL ROMANIAN EVANGELICAL CHURCH**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 5 APRIL 2025**_
The trustees present their report and accounts for the year ended 5 April 2025.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's [governing document], the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.
## **Structure, governance and management**
The charity is a charitable incorporated organisation limited by guarantee.
The trustees, who are also the directors for the purpose of company law, and who served during the year were:
- Daniel Apetri
- Cristian Petru Lacatus
- Valentin Profiri
- Gabriel Popa
- Sorin Mihai Lepadatu
Sorin Lepadatu
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Objectives and activities**
The charity's objects are the advancement of the Christian faith in accordance with the basis of faith, primarily, but not exclusively, within London and the surrounding neighbourhood; and such other charitable purposes as shall, in the opinion of the charity trustees, put into practice the Christian faith in accordance with the basis of faith, including but not limited to: the prevention and relief of need, hardship and sickness; the advancement of education; and the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life; provided that the advancement of such purposes must be undertaken in a manner that is consistent with the doctrinal distinctives and ethical statements as may be adopted and amended by the church from time to time. There has been no change in these during the year.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Achievements and performance Financial review**
In the period under review, the trust made a surplus of £26,569
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
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## **BETHEL ROMANIAN EVANGELICAL CHURCH**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 5 APRIL 2025**_
On behalf of the board of trustees
**Sorin Lepadatu** Trustee Dated: 18 March 2026
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## **BETHEL ROMANIAN EVANGELICAL CHURCH**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF BETHEL ROMANIAN EVANGELICAL CHURCH**
I report on the accounts of the charity for the year ended 5 April 2025, which are set out on pages 4 to 7.
## **Respective responsibilities of trustees and examiner**
The trustees, who are also the directors of BETHEL ROMANIAN EVANGELICAL CHURCH for the purposes of company law, are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011, the 2011 Act, and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- (i) examine the accounts under section 145 of the 2011 Act;
- (ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- (iii) to state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (a) which gives me reasonable cause to believe that in any material respect the requirements:
- (i) to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- (ii) to prepare accounts which accord with the accounting records, comply with the accounting requirements of 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities;
- (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Syed Taufiq Pasha, FCCA Pasha & Co Chartered Certified Accountants 220 The Vale London NW11 8SR
Dated: 19 March 2026
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## **BETHEL ROMANIAN EVANGELICAL CHURCH**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 5 APRIL 2025**_
|**Notes**
**Incoming resources from generated funds**
Donations and legacies
**2**
**Resources expended**
**3**
**Charitable activities**
Charitable church activities
Charitable donations
**Total charitable expenditure**
Governance costs
**Total resources expended**
**Net income for the year/**
**Net movement in funds**
Fund balances at 6 April 2024
**Fund balances at 5 April 2025**|**2025**
**90,246**|
|---|---|
||**1,959**
**18,641**|
||**20,600**|
||**43,077**|
||**63,677**|
||**26,569**
**-**|
||**26,569**|
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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## **BETHEL ROMANIAN EVANGELICAL CHURCH**
## **BALANCE SHEET**
## _**AS AT 5 APRIL 2025**_
|**Notes**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within one year**
**7**
**Total assets less current liabilities**
**Income funds**
Unrestricted funds|**2025**
**£**
**27,769**
**(1,200)**|**£**
**26,569**|
|---|---|---|
|||**26,569**|
|||**26,569**|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 5 April 2025. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts.
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
These accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
The accounts were approved by the Board on 19 March 2026
Sorin Lepadatu **Trustee**
## **Company Registration No.**
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## **BETHEL ROMANIAN EVANGELICAL CHURCH**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 5 APRIL 2025**_
## **1 Accounting policies**
## **1.1 Basis of preparation**
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005 and the Companies Act 2006.
## **2 Donations and legacies**
**2025**
|Donations and gifts
**Total resources expended**
**Charitable activities**
Charitable church activities
Activities undertaken directly
Charitable donations
Grant funding of activities
**Governance costs**
**Grants payable**
Charitable donations|**Other**
**Grant**
**costs**
**funding**
**£**
**£**
1,959
-
-
18,641
**1,959**
**18,641**
**43,077**
**-**
**45,036**
**18,641**|**90,246**|
|---|---|---|
|||**Total**
**2025**
**£**
1,959
18,641|
|||**20,600**|
|||**43,077**|
|||**63,677**|
|||**2025**
**£**
**18,641**|
## **3 Total resources expended**
## **4 Grants payable**
## **5 Trustees**
None of the trustees (or any persons connected with them) received any remuneration during the year.
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## **BETHEL ROMANIAN EVANGELICAL CHURCH**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 5 APRIL 2025**_
## **6 Employees**
There were no employees during the year.
|**7**|**Creditors: amounts falling due within one year**|**2025**|
|---|---|---|
|||**£**|
||Accruals|**1,200**|
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