Docusign Envelope ID: 3006AF9F-7157-8302-82BD-D767BF1FB322
Scottish Charity Number: SC051834
Moldova Mission Annual Report and Financial Statements for the year ended 31 December 2025
Docusign Envelope ID: 3006AF9F-7157-8302-82BD-D767BF1FB322
Moldova Mission
Contents
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Report of the Independent Examiner | 4 |
| Receipts and Payments Account | 5 |
| Statement of Balances | 6 |
| Notes to the Financial Statement | 7 |
Docusign Envelope ID: 3006AF9F-7157-8302-82BD-D767BF1FB322
Moldova Mission
Report of the Trustees for the year ended 31 December 2025
The Trustees are pleased to present their report together with the financial statements of the Charity for the year ended 31 December 2025.
Reference and Administrative Information
Trustees: J A Nicolson – Chair (resigned 29/09/2024) G Marley – Chair (appointed 16/12/2024) D J Morrison – Treasurer J Brooks – Secretary Registered Office: 75 Culduthel Park Inverness IV2 4UY Charity Number: SC051834 Independent Examiner: Jonathan N Innes FCCA Innes & Partners Limited 9 Ardross Street Inverness IV3 5NN
Objectives and Activities
The purposes of the charity are:
The organization’s purposes are the prevention or relief of poverty, the advancement of religion, the advancement of health, the saving of lives and the relief of those in need by reason of age, ill-health, disability, financial hardship and other disadvantages.
Specifically, it is to advance the evangelical Christian faith and promote the good news of Jesus Christ' in Eastern Europe amongst those who are suffering great loss and devastation – through no fault of their own – because of poverty, deprivation, and economic disadvantages.
Bibles, gospel literature, evangelical booklets and calendars are sent out at regular intervals throughout the years to churches, from where they are freely distributed by volunteers to those who need or request them. Humanitarian aid is provided by sending boxes, via carriers, to the many underprivileged and struggling families in Moldova. These boxes are laden with clothing, footwear and a variety of other necessities for those who desperately need it, especially young children, families and the elderly. Provision is also made for the influx of Ukrainian refuges sheltering in their country.
Review of our Achievement and Performance
Moldova Mission recognises that it is now just over 3-years since Russia invaded Ukraine in a major escalation of the Russo-Ukrainian War, which had started in 2014. The invasion, the largest and deadliest conflict in Europe since World War II, has caused hundreds of thousands of military casualties and tens of thousands of Ukrainian civilian casualties. The number of dead will never be known. We continue to earnestly pray that this ‘season of hope’ will bring just and lasting peace in war-torn Ukraine. Our Moldova Mission bulletins report how the Bible has been a tremendous source of hope, peace and comfort to many Ukrainian souls living under clouds of darkness and despondency. Many Ukrainian & Russian Bibles, obtained from the Trinitarian Bible Society (TBS), along with a large quantity of gospel literature and booklets, have been transported to the Ukraine since the war began some 3 years ago.
Page 1
Docusign Envelope ID: 3006AF9F-7157-8302-82BD-D767BF1FB322
Moldova Mission
Report of the Trustees for the year ended 31 December 2025
It was interesting and encouraging to read a letter we received from Pastor Nikolay Sukhin, pastor of a church in Kharkov, who was involved, along with others, in the distribution of Bibles. Kharkov is the second-largest city in Ukraine, and is in the northeast of the country. His translated letter reads as follows… “We are deeply thankful for your faithful support and prayers, which have enabled us to distribute thousands of Bibles and New Testaments across Ukraine, especially in regions deeply affected by the ongoing war. Your contributions have become a hope for many, shining the light of God’s Word in places where people are facing immense hardship. Our missionary partners, working tirelessly as volunteers in conflict zones, have been instrumental in this mission. They are not only providing humanitarian aid but also sharing the Gospel, offering spiritual comfort, and distributing the Word of God to those who are eager to receive it. Each Bible and New Testament you helped send is more than just a book – it is a source of life, peace, and eternal hope. Many have testified how the Word of God has brought them comfort, encouragement, and a renewed sense of purpose amidst despair. Thank you for being part of this vital ministry. I am personally grateful for all the Bibles, and many other items of evangelistic booklets, you sent to Ukraine. Your faithfulness is bearing fruit in the lives of countless individuals, and we continue to see hearts transformed by the power of the Gospel. Please extend my deep appreciation to everyone who supported you and gave money to help us spread the message of salvation and peace with Jesus Christ. Please continue to pray for the Gospel in Ukraine, our missionary partners, and the people receiving God’s Word. Pray also for lasting peace in our broken country. May the Lord bless you abundantly for your love and support."
While military peace-plan talks between Ukraine and Russia continue unabated, the Scriptures speak about a deep enduring peace which only God can provide. It is a peace, ‘which passeth all understanding’ and is found when we come, by faith, to trust in Jesus Christ, ‘the Prince of Peace’ as our Lord and Saviour. This is the peace the Bible describes and promises. In the midst of a senseless war, aggression, bloodshed and heartache, that is why we send Bibles to Eastern Europe! After three years of war, God's work in Ukraine continues – with countless numbers still craving for a copy of the Bible in their own mother tongue. We are thankful to God that the new Popchenko edition N/T Ukrainian Bible has now been published and printed, thanks to the work of the Trinitarian Bible Society (TBS). With various dialects spoken in the country, this new translation is clearly understood by Ukrainians living in the eastern regions, where a large number have been distributed. This version is hugely welcomed and valued by the evangelical Church in Ukraine, who also eagerly await the completion of the O/T translation. The tragic and devastating war in Ukraine has led to many Ukrainians desiring to read God’s Word and hear the Gospel. We have placed an order for an initial quantity of 10,000 copies of this new Popchenko edition Bible.
Our dear Christian friend and brother, Vitalii Mariash, is faithfully ‘battling’ on in his work as army chaplain in Eastern Ukraine., where the main fighting is taking place. One could sense his weariness and extreme exhaustion – physically, emotionally and spiritually – in a report we received from him. In his report he said, ‘I write to let you know I am still active in the work of chaplaincy here in Eastern Ukraine. It is now two and half years since I was recruited into the army. I used to be placed in one location with my unit, as a battalion Chaplain. But after I was promoted to the post of Corpus Chaplain, I travel a lot as our units are located in different places – around 250 kilometres from the frontline. Usually, I go to visit our units in the mornings and by the evening I am back at my station. God has entrusted me with the souls of many soldiers and my task is to be faithful in telling them how and why they must repent and believe in Jesus. It is often a hard ministry. It breaks my heart listening to suffering soldiers who have lost their friends… I seek to be a channel of God’s love and share the good news of the gospel with everyone. Even soldiers who claim to be atheists listen to my message! They are also scared of dying, so they want to hear something that will comfort them! It is the grace and mercy of God that can give them comfort and lasting peace. My hope is that they will become soldiers serving Jesus. To be honest, I am very tired, almost exhausted. Please, pray that the Lord would give me strength, both spiritual and physical. Pray also for the
Page 2
Docusign Envelope ID: 3006AF9F-7157-8302-82BD-D767BF1FB322
Moldova Mission
Report of the Trustees for the year ended 31 December 2025
safety of my wife and two children. In Kiev where they live, they are disturbed most nights by Russian missiles and kamikaze (exploding) drones. This all adds to my daily burdens and worries. My trust is in God to protect us all and keep us in safety.’ We continue to remember Vitalii, along with his wife, Liudmyla and their two young children, Marianna and Mark, in prayer.
Moldova Mission would like to once again take this opportunity to thank, most sincerely, every generous donor (known and unknown) who kindly contributed towards our Moldova Mission labours for the 12months period ending December 2025, and the incredibly generous total sum of £71,599 which was gifted. ‘The Lord loves a cheerful giver.’ We would also like to sincerely thank the many Christian charitable Trusts who supported us and all their generous grace-giving grants, which were kindly received and deeply appreciated.
Financial Review and Reserves Policy
The charity’s principal source of funding through donations from organisations and individuals. There was a surplus for the year of £3,474 (2024: £18,249 Deficit). At the year-end there were total funds of £63,560 (2024: £60,086). The trustees believe that they will be able to meet expenses as they arise.
Approved by the trustees on 13[th] July 2026 and signed on their behalf by:
D J Morrison Chairperson/Trustee
Page 3
Docusign Envelope ID: 3006AF9F-7157-8302-82BD-D767BF1FB322
Moldova Mission
Report of the Independent Examiner for the year ended 31 December 2025
I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 5 to 7.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 (as amended). 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 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 view given by 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 (as amended), and
-
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jonathan N Innes FCCA Innes & Partners Limited 9 Ardross Street Inverness IV3 5NN
Date: 13[th] July 2026
Page 4
Docusign Envelope ID: 3006AF9F-7157-8302-82BD-D767BF1FB322
Moldova Mission
Receipts & Payments Account Year ended 31 December 2025
| Receipts Donations - Trusts Donations - Stewardship Donations - Churches Donations - Individuals Other Income Donation - unincorporated organisation Total receipts Payments Charitable Activities Bibles Calendars Literature Printing, Postage and Stationery Transportation and Distribution Donations and Gifts Bank Charges Miscellaneous Costs Independent examination Advertising Total payments Surplus/(Defeict) for the period Transfer between funds Surplus after transfers Total funds brought forward Funds carried forward |
General Fund Total Funds General Fund Total Funds 59,000 59,000 4,000 4,000 241 241 5,000 5,000 1,400 1,400 - - 10,792 10,792 9,740 9,740 165 165 919 919 - - 625 625 71,599 71,599 20,284 20,284 46,212 46,212 25,458 25,458 5,940 5,940 5,856 5,856 33 33 2,960 2,960 1,153 1,153 667 667 2,000 2,000 2,511 2,511 12,000 12,000 - - 30 30 - - 126 126 30 30 630 630 600 600 - - 451 451 68,124 68,124 38,533 38,533 3,474 3,474 (18,249) (18,249) - - - - 3,474 3,474 (18,249) (18,249) 60,086 60,086 78,335 78,335 63,560 63,560 60,086 60,086 2025 2024 |
|---|---|
Page 5
Docusign Envelope ID: 3006AF9F-7157-8302-82BD-D767BF1FB322
Moldova Mission
Statement of Balances As at 31 December 2025
| Notes £ £ £ Opening Surplus Closing balance for period balance Bank account balance 60,086 3,474 63,560 Total cash balances 60,086 3,474 63,560 Represented by: Unrestricted funds 3 General 63,560 63,560 Statement of creditors at 31 December 2025 Independent Examination 630 630 2025 |
£ £ £ Opening Deficit Closing balance for period balance 78,335 (18,249) 60,086 2024 |
£ £ £ Opening Deficit Closing balance for period balance 78,335 (18,249) 60,086 2024 |
|---|---|---|
| 78,335 (18,249) 60,086 |
||
| 60,086 | ||
| 60,086 | ||
| 600 | ||
| 600 |
The financial statements on pages 5 to 7 were approved by the Trustees on 13th July 2026 and signed on their behalf by the undernoted:
D J Morrison
Trustee
The notes on page 7 form part of these financial statements.
Page 6
Docusign Envelope ID: 3006AF9F-7157-8302-82BD-D767BF1FB322
Moldova Mission
Notes to the financial statements Year ended 31 December 2025
1. Accounting Policies
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).
Basis of financial statements
The financial statements have been prepared on a receipts and payments basis.
Funds Structure
For the purpose of the Receipts and Payments account as shown on page 5, funds are defined as follows: Unrestricted funds comprise grants and other income received for the objects of the charity without further specified purpose and are available as general funds.
2. Related Party Transactions and Trustees’ Expenses and Remuneration
The trustees did not receive any remuneration or expenses for their services in the year (2024: £nil), in their capacity as Trustees.
3. Unrestricted funds
| Unrestricted funds General Fund Total unrestricted funds |
Balance at 01.01.25 £ 60,086 60,086 |
Receipts £ 71,599 |
Payments £ (68,124) |
Transfers £ - |
Balance at 31.12.25 £ 63,560 |
| 71,599 | (68,124) | - | 63,560 |
Explanation of funds
The General Fund - encompasses all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
Page 7