# **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. - Promoting the inclusion 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 comprised of Scottish, English, Greek, Russian, Serbian, Romanian, Bulgarian and of many other people. An important aim of our community is sharing our cultural heritage and welcoming all those from whatever background who wish to enter into the worshipping life of Christian Orthodox Church. ## **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** - In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met. **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**
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The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
**The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen**
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The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
**The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen**
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The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
**The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen**
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The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
**The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen**
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The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
**The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen**
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The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
**The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen**
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The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
**The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen**
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The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
**The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen**
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The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
**The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen**
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The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
**The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen**
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**01**
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The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
**The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen**
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The Romanian Orthodox Church "Saints Joachim and Anna and The Holy Cross" Aberdeen
**The Romanian Orthodox Church "Saints Joachim and Anna" Aberdeen**
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**01**
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**2025**
satanoReele~~SS ==~~|**Section A Statement of receipts and payments**
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**endowment**
**funds**
**Permanent**
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**current period**
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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
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**to**
**01**
**April**
**2024**
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Month
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Year
**31**
**March**
**2025**
satanoReele~~SS ==~~|**Section A Statement of receipts and payments**
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**Expendable**
**endowment**
**funds**
**Permanent**
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**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
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**to**
**01**
**April**
**2024**
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Month
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Day
Month
Year
**31**
**March**
**2025**
satanoReele~~SS ==~~|**Section A Statement of receipts and payments**
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**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**
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Month
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Day
Month
Year
**31**
**March**
**2025**
satanoReele~~SS ==~~|**Section A Statement of receipts and payments**
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**Expendable**
**endowment**
**funds**
**Permanent**
**endowment**
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**current period**
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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
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**to**
**01**
**April**
**2024**
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Month
Year
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Month
Year
**31**
**March**
**2025**
satanoReele~~SS ==~~|**Section A Statement of receipts and payments**
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**Expendable**
**endowment**
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**Permanent**
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**funds**
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**current period**
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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**
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Month
Year
Day
Month
Year
**31**
**March**
**2025**
satanoReele~~SS ==~~|**Section A Statement of receipts and payments**
**Unrestricted**
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**Expendable**
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**funds**
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**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