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2025-03-31-accounts

The Romanian Christian Orthodox Church “Saints Joachim and Anna” in Aberdeen

Scottish Charity No – SC046723

Annual Report and Financial Statements For the year ended 31 March 2025

Trustees’ Annual Report

For the year ended 31 March 2025

The trustees have pleasure in presenting their report together with the financial statements for the year ended 31 March 2025.

Reference and Administrative Information

Charity name

The Romanian Christian Orthodox Church “Saints Joachim and Anna” in Aberdeen

Charity number

SC046723

Address

91 Braehead Crescent, Stonehaven, AB39 2PP

Current Trustees

Structure, Governance and Management

Constitution

The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 18 July 2016. It has a single tier structure and as such the trustees are the members of the charity.

Appointment of trustees

The management committee are the charity’s trustees. Membership of the management committee is open to all Parish members who share Christian Orthodox values. Trustees are elected at the Annual General Meeting which is usually held in September. This financial year, the Annual General Meeting was held on 26[th] of August 2024 where the trustees were elected/re-elected (minimum of three and maximum of twelve trustees). Two more trustees,

1

, were added to account for the charity's expected growth in

activity.

Objectives and Activities

Charitable purposes

The organisation’s purposes are:

Providing and promoting the provision of information and support for people of Romanian origin in Scotland.

Activities

The Charity is helping the Aberdeen and Dundee Romanian Orthodox Parish to provide Orthodox Christian services on Saturday and Sunday and on any other important day in the Orthodox calendar.

We have had religious services at Saint Andrew’s Church Dundee on Sundays and at Northfield Parish Church Aberdeen on Saturdays. As in the previous years, we have continued to organise several community activities such as: Christmas Carols concert, International Children’s Day activities on 1[st] of June and Romania’s National Day on 1[st] December.

In October 2024, Church of Scotland put Ruthrieston West Church up for sale. Its size and location met our Parish needs and seemed to be the answer we were looking for since we

2

have registered the Charity. The property was for sale for a fix price of £350,000. After evaluating the benefits, the Charity Trustees made an offer and in December 2024 our offer was accepted. As part of the negotiation with Church of Scotland, we have agreed to pay the full amount in four quarterly instalments starting from the Date of Entry. As our funds so far are not enough to cover the whole amount, this period would allow us to explore other fundraising options.

Achievements and Performance

The challenges in finding a suitable venue for religious services significantly impacted the Aberdeen congregation. However, by consistently holding religious services in Aberdeen, we have begun to rebuild the congregation, even witnessing an increase in participation. This has been a major accomplishment, as it enabled us to maintain regular services for the Orthodox community in Aberdeen and finding our own place by buying the Ruthrieston West Church.

In Dundee, owning the church building has provided a foundation for more stable operations and greater community involvement. We have renovated the room office, kitchen and library/children’s activities room. These efforts have proven to be a great success, and as a result, the Dundee Parish has seen significant growth in its community.

Financial review

Our main source of funding remains the donations. The Charity does not charge any membership fees.

On the current financial year, we have managed to collect from donations £15,288 in the Unrestricted Fund and £53,480 in the Restricted Fund. The main expenditures incurred were for Dundee Church Renovation and Liturgical Adaptation, as icons, renovation of the room office, kitchen and library/kid’s activities room to (£9,461) and utilities bills for the St. Andrew Church in Dundee (£2,413). The main expenditures for Aberdeen Church were the rent for using the Northfield Parish Church of £2,560, the solicitor initial fee (£600) for the legal process of purchasing the new church and £1,920 for the new building evaluation. Other expenditures were for the website domain and hosting (£98) and bank charges/fees (£262). After including the Gift Aid, receipts from fundraising activities and bank interests, the total annual net income was £62,134.

Reserves policy

The trustees decided to keep a minimum £2,000 as reserves in the Aberdeen and Dundee Current accounts for any unplanned activity or unforeseen events. Everything above this amount will be transferred to the Saving Account.

3

Monthly Net {£) 25,OCK) 23,327 20,OCO 15,931 13,618 15,0(K) iO,O(K) 7,281 4,568 5,CK)O -509 .138 701 1,108 1,1)08 892 -5.0(K) -5,653 -io,Th)o Balance Waterfall Plot (£) 192,1XiO 182,C(iO 172,C(iO 162,(X)O 152,(K)O 142,CDO 132,C(10 122,C(10 112,C(10 2024-2025 Waterfall Plot (£) 70,OC(I 60,0(K) 50,0(K) 40,OCKI 30,OC(I 20,OC(I io,o¢J) -io,(x)o

Plans for future period

The short-term plan is to explore the fundraising options to purchase the new church in Aberdeen, which will give us the freedom of organising religious services whenever required as well as cultural and/or educational events for the Aberdeen community.

The other significant goal is to carry out repairs, renovations and redecorations of the St. Andrew Orthodox Church in Dundee.

It is our intention to closely work with the local organisations and to provide support to the Romanian people and those of Christian Orthodox faith.

Chairman

The Romanian Christian Orthodox Church “Saints Joachim and Anna”, Aberdeen 6[th] of June 2025

Treasurer

The Romanian Christian Orthodox Church “Saints Joachim and Anna”, Aberdeen 6[th] of June 2025

5

Independent examiner’s report on the accounts

Report to the The Romanian Christian Orthodox Church Aberdeen trustees/members of Reg address: 91 Braehead Crescent, Stonehaven, AB39 2PP

Registered charity
number
SC046723
On the accounts of Period start date Period start date Period end date
the charity for the Day Month Year Day Day Month Year
period 01 04 2024 to 31 03 2025
Set out on pages 1 (remember to include the
page numbers of additional
sheets)

Respective responsibilities of The charity’s trustees are responsible for the preparation of the accounts in trustees and examiner accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts.

Independent examiner’s statement

Signed:

Name: Relevant professional qualification(s) or body (if any): Address:

6

Statement of Receipts and Payments for the year ended 31 March 2025

Note
Receipts
Donations
4
Grants
Bank interest
Reclaimed tax through Gift Aid
Receipts from fundraising activities
5
Membership fees
Total receipts
Payments
Governance cost
6
Expenses for fundraising activities
7
Bank fees
8
Payments relating directly to
charitable activities
9
Total payments
Surplus/(Deficit) for the year
Transfers between funds
Surplus/(Deficit) for the year
Unrestricted Restricted
Year ended
Period ended

Funds
Funds
31/03/2025
31/03/2024
15,228 53,480
68,767
15,460
-
-
-
-
2,385
-
2,385
1,915
8,231
8,231
151
66
66
93
-
-
-
-
25,969
53,480
79,449
17,619
2,520
2,520
360
98
-
98
84
262
-
262
203
14,434
-
14,434
5,278
17,315 -
17,315
5,925
62,134
-
62,134
11,694
-
-
-
-
62,134
-
62,134
11,694

7

Statement of Balances - As at 31 March 2025

Opening cash at bank and in hand
Surplus/(Deficit) for the year
Closing cash at bank and in hand
Bank and Cash Balances
Aberdeen Bank current account
Aberdeen Savings account
Dundee Bank current account
Dundee Savings account
Paypal account
Cash
Total
Other assets - unrestricted fund
Liabilities (unrestricted fund)
Unrestricted
Funds
Restricted
Funds
Total
2025
Total
2024
125,147
-
125,147
113,453
8,655
53,480
62,134
11,694
133,802
53,480
187,282
125,147
10,967
-
10,967
6,339
96,380
53,480 149,859
86,432
1,016
-
1,016
4,754
25,298
-
25,298
27,617
141
-
141
5
0
-
0
0
133,802
53,840
187,282
125,147
-
-
-
-
-
-
-
-

8

Notes to the accounts - for the year ended 31 March 2025

1 Basis of accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)

2 Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain the unrestricted funds for the day-to-day running of the charity.

Restricted funds may only be used for specific purposes (purchasing of the new church in Aberdeen). Restrictions arise when specified by the donor or when funds are raised for specific purposes. During the year the charity have received restricted funds.

3 Related party transactions

No remuneration was paid to the trustees or any connected persons

4 Donations
Bank transfers
Paypal
Cash
5 Receipts from fundraising activities
Easy Fundraising
Amazon Smile
6 Governance Cost
Ruthrieston Church legal representation and
evaluation
7 Expenses for fundraising activities
Website fees
8 Bank fees
HSBC fees
Paypal fees
Unrestricted
Funds
Restricted
Funds
Total 2025
Total
2024
11,995
53,480
65,475
10,723
793
-
793
525
2,500
-
2,500
4,212
15,288
53,480
68,767
11,460
66
-
66
63
0
-
0
30
66
-
66
93
2,520
-
2,520
360
98
-
98
84
247
-
247
193
15
-
15
10
262
-
262
203

9

9 Payments relating directly to charitable
activities
St Andrew Church – Electricity bills
St Andrew Church – Gas bills
Dundee Church Renovation and Liturgical
Adaptation
Northfield Church rent
Unrestricted
Funds
Restricted
Funds
Total
2025
Total
2024
449
-
449
396
1,964
-
1,964
379
9,461
-
9,461
4,503
2,560
-
2,560
-
14,434
-
14,434
5,278

10

APPENDIX 1 oscr Period start date Mc￿th Year Period end date Month Year Da From J>24 31 03 2025 Office of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known by Registered charity number Charity's principal address The Romanian Christian Orth¢)dox Church "Saints Joachim and Anna" Aberdeen The Romanian Orthodox Church in Aberdeen SC046723 91 Braehead Crescent Stonehaven Aberdeenshire Postcode AB39 2PP Names of the charity trustees on date of approval of Trustees. Annual Report Name of person {or body) entitled to appoint trustee (rf any) Trustee name Office (if any) Dates acted if not for whole year Chairman Secretary Treasurer Member Member Member 26 August 2024 26 August 2024 Member 10 11 12 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, if any. (for example, those who resigned part way through the financial period) Name Dates acted if not for vthole year Structure, governance and management Type of governing document Written Constitution Trustee recruitment and appointment Trustees have been appointed based on their commitment to the Church and Christian Orthodox faith. They are elected every year at the Annual General Meeting which is generally held in September. Objectives and activities Charitable purposes Promoting the indusion of people of Romanian origin in the civil life of Scotland. Promoting opportunities for people in Scotland to be exposed to the Romanian arts and Culture. To provide the means for the Romanian Christian Orthodox Church to practice the Orthodox faith, in particular. To support the organization of religious, cultural and philanthropic activities according to Scottish Law and the traditions of the Christian Orthodox Church. To provide the means for the education of the public in the Christian Orthodox faith and Romanian culture and language. To provide a diverse community under the Christian Orthodox Patriarchates Summary of the main activities in relation to these objects Support the Romanian Parish to provide Christian Orthodox services. Provide support to the Romanian people for easier and faster inclusion into the local communities.

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period Provide religious services in Dundee on Sundays Provide religious services in Aberdeen on Sundays Provide religious services on important religious days other than Saturdays or Sundays. in Dundee and Aberdeen. Aberdeen Parish secured the purchase of its own church. Ruthrieston Church. Exploring the fundraising options to purchase the church in Aberdeen. Financial review Brief statement of the charity's policy on reserves Keep minimum £2,000 as resetves in the "Currenv account for any unplanned activity or unforeseen events. Everything above this amount will be transferred to the Saving Account. Details of any deficit NIA Donated facilities and services (if any)

APPENDIX 1 other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name(s) Position (e.g. Chair) Chairman Treasurer Date 6th of June 2025 6th of June 2025

APPENDIX 2

Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Receipts and payments accounts
The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
satanoReele~~SS ==~~
Enter SC No. below
SC046723
Total funds last
period
Enter SC No. below
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 15,288 15,288 53,480 68,767 68,767 68,767 68,767 15,460
Legacies - - - - -
Grants - - - - -
Receipts from fundraising activities 66 66 66 66 66 66 93
Bank interest 2,385 2,385 2,385 2,385 2,385 2,385 1,915
Income from investments other than
land and buildings - - - - -
Gift Aid 8,231 8,231 8,231 8,231 8,231 8,231 151
Gross receipts from other charitable
activities - - - - -
- - - - -
A1 Sub total 25,969 25,969 53,480 - - - - - - - 79 79 79 79,449 17,619
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
-
Proceeds from sale of investments
-
A2 Sub total -
-
-
-
-
-
Total receipts 25,969
53,480
-
-
79,449
17,619
~~———————~~
A3 Payments
Expenses for fundraising activities 98 98 98 98 98 98 84
Gross trading payments - - - - -
Investment management costs - - - - -
Payments relating directly to charitable
activities
Payments relating directly to charitable
14,434
14,434 14,434 14,434 14,434 14,434 5,278
Bank charges 262 262 262 262 262 262 203
Governance costs: - - - -
Audit / independent examination - - - -
Preparation of annual accounts - - - -
Legal costs 2,520 2,520 2,520 2,520 2,520 2,520 360
Other - - - -
- - - -
**A3 Sub total ** 17,315 17,315 - - - - - - - - 17,315 17,315 17,315 17,315 5,925
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
Purchase of investments
-
A4 Sub total
-
-
-
-
-
-
Total payments
17,315
-
-
-
17,315
5,925
~~———————~~
Net receipts / (payments)
8,655
53,480
-
-
62,134
11,694
A5 Transfers to / (from) funds
-
-
Surplus / (deficit) for year
8,655
53,480
-
-
62,134
11,694
~~=Ss=S=~~

APPENDIX 2

SC046723

The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen

Section B Statement of balances Section B Statement of balances
Categories
Signed by one or two trustees
on behalf of all the trustees
B1 Cash funds
B2 Investments
B3 Other assets
B5 Contingent liabilities
B4 Liabilities
Details Unrestricted
funds
to nearest £
125,147
8,655
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Cash and bank balances at start of year - 125,147 113,453
Surplus / (deficit) shown on receipts and
payments account
53,480 62,134 11,694
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
133,802 53,480 - - 187,282 125,147
-
-

-

-

-

-
Fund to which asset belongs Market valuation
to nearest £
Last year
to nearest £
Details Fund to which asset belongs Total
Cost (if available)
to nearest £
- -
Current value (if
available)
to nearest £
Last year
to nearest £
St. AndrewChurch,Dundee 72,500 72,500
Details Total
Fund to which l
- 72,500 72,500
iability relates Amount due
to nearest £
Last year
to nearest £
Details Fund to which l Total
iability relates
- -
Amount due
(estimate)
to nearest £
Last year
to nearest £
Signature Print Name Total - -
Date of
approval
06/06/25
06/06/25

Financial Statements 2024-2025.xlsx / Statement of balances

2

December 2007

APPENDIX 2

SC046723

The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen

Section C Notes to the Accounts

C1 Nature and purpose of The main purpose of the funds are to buy an Aberdeen property or getting a long term lease which will allow funds (may be stated on us to better perform the Charity's objectives: provide Christian Orthodox religious services, cultural and analysis of funds worksheets) educational events.

C2 Grants

C3a Trustee remuneration

C3b Trustee remuneration - details

C4a Trustee expenses

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

----- Start of picture text -----
Individual / Number of grants £
Type of activity or project supported institution made
Total -
----- End of picture text -----

----- Start of picture text -----
If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b) X
£
Authority under which paid
If no expenses were paid to any charity trustee during the period then cross this box
(otherwise complete section 4b) X
Number of £
trustees
Transaction Balance
amount (£) outstanding at
Nature of relationship Nature of transaction period end (£)
----- End of picture text -----

C6 Other information

Financial Statements 2024-2025.xlsx / Notes

3

December 2007

APPENDIX 2

The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen SC046723

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations 1 Donations
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Donations(standingorder and bank transfer) 11,995 53,480 65,475 10,723
Donations Paypal 793 793 525

Cash donations
2,500 2,500 4,212
Total 15,288 53,480 - - 68,767 15,460
- - - - - -

2 Grants

2 Grants 2 Grants
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
-
-
-
-
Total - - - -
- - - -

3 Gross receipts from other charitable activities

Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
- -
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
St. Andrew Church,Dundee - Gas bills 1,964 1,964 379
St. Andrew Church,Dundee - Electricitybills 449 449 396
Church Renovation and Liturgical Adaptation 9,461 9,461 4,503

Nortfield Church rent
2,560 2,560
-
-
-
-
-
-
-
Total 14,434 - - - 14,434 5,278
- - - - - -

Financial Statements 2024-2025.xlsxAdditional notes (1)

December 2007

APPENDIX 2

SC046723

The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts Unrestricted
fund 1 - enter
name of fund
below
HSBC Aberdeen
Current
Unrestricted
fund 2 - enter
name of fund
below
HSBC Aberdeen
Savings
Unrestricted fund
3 - enter name of
fund below
Unrestricted
fund 4 - enter
name of fund
below
HSBC Dundee
Current
HSBC Dundee
Savings
Unrestricted
fund 3 - enter
name of fund
below
Paypal
Unrestricted
fund 4 - enter
name of fund
below
Cash
Total
unrestricted
funds
Total
unrestricted
funds last period
Donations 8,880 2,915 200 793 2,500 15,288 15,460
Legacies - -
Grants - -
Receipts from fundraisingactivities 66 66 93
Bank interest 1,904 481 2,385 1,915
Income from investments other than land and
buildings
- -
Gift Aid 8,231 8,231 151
Gross receipts from other charitable activities - -
Sub total
Receipts from asset & investment sales
17,177 1,904 2,915 681 793 2,500 25,969 17,619
-
Proceeds from sale of fixed assets - -
Proceeds from sale of investments - -
Sub total
Total receipts
Payments
- - - - - - - -
17,177 1,904 2,915 681 793 2,500 25,969 17,619
-
Expenses for fundraisingactivities 98 98 84
Gross trading payments - -
Investment management costs - -
Payments relatingdirectlyto charitable activities 2,560 11,874 14,434 5,278
Bank charges 103 8 136 15 262 203
Governance costs: - -
Audit / independent examination - -
Preparation of annual accounts - -
Legal costs 2,520 2,520 360
- -
- -
Sub total
Payments relating to asset and investment
movements
5,281 8 12,011 - 15 - 17,315 5,925
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - - - -
-
5,281 8 12,011 - 15 - 17,315 5,925
-
11,896 1,896 9,096)
(
681 777 2,500 8,655 11,694
7,268)
(
8,052 5,358 3,000)
(
641)
(
2,500)
(
- -
4,628 9,947 3,738)
(
2,319)
(
137 - 8,655 11,694
-
Nature andpurpose of funds

Financial Statements 2024-2025.xlsxAdditional notes (2)

December 2007

APPENDIX 2

The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen SC046723

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds 6 Breakdown of restricted funds
Receipts Restricted fund
1 - enter name of
fund below
HSBC Aberdeen
Savings
Restricted fund
2 - enter name of
fund below
Restricted fund
3 - enter name of
fund below
Restricted fund
4 - enter name of
fund below
Total restricted
funds
Total restricted
funds last
period
Donations 53,480 53,480 -
Legacies - -
Grants - -
Receipts from fundraisingactivities - -
Gross tradingreceipts - -
Income from investments other than land and
buildings
- -
Rents from land & buildings - -
Gross receipts from other charitable activities - -
Sub total
Receipts from asset& investment sales
53,480 - - - 53,480 -
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
53,480 - - - 53,480 -
-
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements
- - - - - -
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
- - - - - -
-
53,480 - - - 53,480 -
- -
53,480 - - - 53,480 -
-

Nature and purpose of funds

Financial Statements 2024-2025.xlsxAdditional notes (3)

December 2007