|
Registered number: NI611532
Charity number: XT36185 NIC105779
TELL ROMANIA
(A company limited by guarantee)
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
|
|
TELL ROMANIA
(A company limited by guarantee)
CONTENTS
|
|
|
Reference and administrative details of the company, its Trustees and advisers
|
|
|
|
|
Independent examiner's report
|
|
Statement of financial activities
|
|
|
|
|
Notes to the financial statements
|
|
|
|
TELL ROMANIA
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Margaret Shirley Elizabeth Moore
|
|
|
Samuel Joseph Allan Hopper
|
Company registered number
|
|
Charity registered number
|
|
|
|
Suite 2.06
Custom House
Custom House Square
Belfast
Northern Ireland
BT1 3ET
|
|
|
UHY Hacker Young Fitch
Suite 2.06
Custom House
Custom House Square
Belfast
BT1 3ET
|
Page 1
|
|
TELL ROMANIA
(A company limited by guarantee)
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report together with the financial statements of the Tell Romania for the year ended 31 March 2025. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
Objectives and activities
a. Policies and objectives
The objective of Tell Romania is advancing the Christian religion and relievement of poverty and provision of humanitarian aid in Romania and the production of Christian literature.
b. Activities undertaken to achieve objectives
Dr. Hamilton Moore writes:
Converted as a child, later receiving the call into full-time service (1966) I have had the enormous privilege of serving the Lord as an Evangelist, Pastor (59 years) and Bible College Principal. (Irish Baptist College 20 years).
I have been involved in Romania for twenty-five years, sensing a definite 'call'. My wife, Shirley joined me after our marriage (2012) embracing this challenge and so the ministry of Tell Romania was also formed in 2012 and is now a registered charity.
I hold the position of adjunct professor in Emanuel University, Oradea, Romania. My work involves teaching, the writing and translation of Christian literature, funding church projects, radio and YouTube broadcast(s).
During the past thirteen years, the ministry has expanded, my wife Shirley has developed the humanitarian aspect of the ministry. Emanuel Hospice, caring for terminally ill infant and adult patients. Casa Grace Foundation and Iochebed supporting orphans, disabled, down syndrome, abandoned children and families stricken by extreme poverty.
Tell Romania is about Evangelism, Discipleship, Local Church Ministry, Teaching, Relief of Poverty, Medical Provision, Humanitarian Aid, A Student Programme, Distribution of Christian Literature.
The Moore’s serve as one. Two roles of service, yet complementary and biblical; ‘loving in deed and truth’.
It is a privilege to serve; we seek to make a difference.
Page 2
|
|
TELL ROMANIA
(A company limited by guarantee)
Achievements and performance
a. Main achievements of the company
Tell Romania continues to send donations to directly fund three feeding programmes and transportation costs for humanitarian aid (as required).
b. Review of activities
As an adjunct professor of Emanuel University, Oradea, Romania, my work has continued in supporting the by-annual journal. Tell Romania purchased the yearly data provision for faculty and students affording them the opportunity to maintain study and work online. Our three Feeding Programmes continue for Emanuel Hospice, Casa Grace Foundation and Iochebed. Hundreds of terminally ill, homeless, orphans, down syndrome, abandoned are fed and clothed faithfully maintained by our supporters. Tell Romania has been able to accomplish much, although working recently from home, not only in humanitarian work but in the support of students, the translation of books into Romanian, Hungarian and Russian. Weekly medical and humanitarian supplies are sent by Tarsin Transport.
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
b. Reserves policy
The results for the year are set out in the attached financial statements. The results for the year and the financial position were considered satisfactory by the directors who expect growth in the foreseeable future.
All general funds under the control of the charity were treated as unrestricted income funds. Restricted funds are used for specific purposes as laid down by the donor and are accounted for separately. The trustees confirm that the charity's assets are available and adequate to fulfil the obligations of the charity and that funds are not excessive given the assets, commitments and size of the charity.
It is the policy of the charity that unrestricted funds which have not been designed for specific use should be maintained at a level equivalent to six month's operating costs. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in incoming resources, they will be able to continue the charity's core activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
Page 3
|
|
TELL ROMANIA
(A company limited by guarantee)
Structure, governance and management
a. Constitution
Tell Romania is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 5th May 2012.
b. Methods of appointment or election of Trustees
The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.
Members' liability
The Members of the company guarantee to contribute an amount not exceeding £1 to the assets of the company in the event of winding up.
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
∙select suitable accounting policies and then apply them consistently;
∙observe the methods and principles of the Charities SORP (FRS 102);
∙make judgments and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on 30 October 2025 and signed on their behalf by:
Page 4
|
|
TELL ROMANIA
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Independent examiner's report to the Trustees of Tell Romania
|
I report on the financial statements of the company for the year ended 31 March 2025 which are set out on pages 6 to 18.
Respective responsibilities of charity Trustees and examiner
|
As the company's trustees (and also the directors of the company for the purpose of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the company is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:
∙examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;
∙follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act; and
∙state whether particular matters have come to my attention.
Basis of independent examiner's statement
|
I have examined your company accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
My examination included a review of the accounting records kept by the company 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 company trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
|
|
that accounting records were not kept in accordance with section 386 of the Companies Act 2006;
|
|
|
that the accounts do not accord with those accounting records;
|
|
|
that the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102);
|
|
|
that there is further information needed for a proper understanding of the accounts to be reached.
|
Independent examiner's statement
|
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Signed: Dated: 30 October 2025
Michael Fitch Chartered Accountants Ireland
Suite 2.06, Custom House
Custom House Square
Belfast
BT1 3ET
Page 5
|
|
TELL ROMANIA
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025
|
|
|
|
|
|
|
Total funds brought forward
|
|
|
|
|
|
|
|
|
|
|
|
|
Total funds carried forward
|
|
|
|
|
|
The Statement of financial activities includes all gains and losses recognised in the year.
|
The notes on pages 9 to 18 form part of these financial statements.
|
Page 6
|
|
TELL ROMANIA
(A company limited by guarantee)
REGISTERED NUMBER: NI611532
BALANCE SHEET
AS AT 31 MARCH 2025
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Creditors: amounts falling due within one year
|
|
|
|
|
|
|
|
|
|
|
|
|
Total assets less current liabilities
|
|
|
|
|
|
Net assets excluding pension asset
|
|
|
|
|
|
|
|
|
|
|
|
|
The company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees on 30 October 2025 and signed on their behalf by:
|
|
Margaret Shirley Elizabeth Moore
Trustee
|
Page 7
|
|
TELL ROMANIA
(A company limited by guarantee)
REGISTERED NUMBER: NI611532
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
The notes on pages 9 to 18 form part of these financial statements.
|
Page 8
|
|
TELL ROMANIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
The company is a private company limited by guarantee. The company was incorporated in Northern Ireland with registration number NI611532. The company's principal operating office is 42b Bernice Road, Newtownabbey, BT36 4QZ. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.
2.Accounting policies
|
|
|
Basis of preparation of financial statements
|
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Tell Romania meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
|
|
|
Tangible fixed assets and depreciation
|
Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Page 9
|
|
TELL ROMANIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2.Accounting policies (continued)
|
|
|
Tangible fixed assets and depreciation (continued)
|
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .
Depreciation is provided on the following basis:
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
|
|
|
Liabilities and provisions
|
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Page 10
|
|
TELL ROMANIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
|
|
|
Income from donations and legacies
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Analysis of expenditure on charitable activities
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Humanitarian aid to Romania
|
|
|
|
|
|
Production of Christian Literature & Media
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Humanitarian aid to Romania
|
|
|
|
|
|
Production of Christian Literature & Media
|
|
|
|
|
|
|
|
|
|
Page 11
|
|
TELL ROMANIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
|
|
|
Analysis of expenditure by activities
|
|
|
|
|
|
|
|
|
|
|
|
Activities undertaken directly
2025
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Humanitarian aid to Romania
|
|
|
|
|
|
Production of Christian Literature & Media
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Activities undertaken directly
2024
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Humanitarian aid to Romania
|
|
|
|
|
|
Production of Christian Literature & Media
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Christian Literature
2025
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Life & learning production of literature & media
|
|
|
|
|
|
|
|
|
|
Page 12
|
|
TELL ROMANIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
5.Analysis of expenditure by activities (continued)
Analysis of direct costs (continued)
|
|
|
|
Christian Literature
2024
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Life & learning production of literature & media
|
|
|
|
|
|
|
|
|
|
|
|
Analysis of support costs
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Printing, postage & stationery
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Printing, Postage & Stationery
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Page 13
|
|
TELL ROMANIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
|
|
Independent examiner's remuneration
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Fees payable to the company's independent examiner for the independent examination of the company's annual accounts
|
|
|
|
|
Trustees' remuneration and expenses
|
|
|
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
|
|
|
During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL).
|
|
|
Creditors: Amounts falling due within one year
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accruals and deferred income
|
|
|
Page 14
|
|
TELL ROMANIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
|
|
|
|
|
|
|
Financial assets measured at fair value through income and expenditure
|
|
|
Financial assets measured at fair value through income and expenditure comprise cash and bank and in hand.
Page 15
|
|
TELL ROMANIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
|
|
|
Statement of funds - current year
|
|
|
|
|
Balance at 1 April 2024
£
|
|
|
|
Balance at 31 March 2025
£
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
General Funds - Tell Romania
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Page 16
|
|
TELL ROMANIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
|
|
|
Statement of funds (continued)
|
|
|
|
Statement of funds - prior year
|
|
|
|
|
Balance at
1 April 2023
£
|
|
|
Balance at
31 March 2024
£
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
General Funds - Tell Romania
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance at
1 April 2023
£
|
|
|
Balance at
31 March 2024
£
|
|
|
|
|
|
|
|
|
|
|
|
Summary of funds - current year
|
|
|
|
|
Balance at 1 April 2024
£
|
|
|
|
Balance at 31 March 2025
£
|
Page 17
|
|
TELL ROMANIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
|
|
|
Summary of funds (continued)
|
|
|
|
Summary of funds - prior year
|
|
|
|
|
Balance at
1 April 2023
£
|
|
|
Balance at
31 March 2024
£
|
|
|
|
Analysis of net assets between funds
|
|
|
|
Analysis of net assets between funds - current year
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Creditors due within one year
|
|
|
|
|
|
|
|
|
|
|
|
|
Analysis of net assets between funds - prior year
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Creditors due within one year
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Page 18
|
|
|