Registered number: 2643543 Charity number: 1010360
HELLENIC COMMUNITY TRUST Operating as The Hellenic Centre (A company limited by guarantee)
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
HELLENIC COMMUP4TY TRUST {A company limited by guaranlee) CONTENTS Page Reference and administrativ• d•tails of th• Cornpany. its Trustees and advise Chaiman'5 Statement Tnte¢s. report Independent auditors. roport on th• financial statements Staterneni of Ilnanclal aCtIveS 4-14 15-18 19 Balan sheet 20 Statement of cash flows 21 Notes to the financial statements 22-37
HELLENIC COMMUNITY TRUST IA company limited by guarant¢el REFERENCE AND ADMINISTrATIVE DETAILS OF THE COMPANY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 202S Trustees Costas Kleanth¢ws. Chairman Haralambos Fafalios. Seuelary Mi¢hael Agathou Evangdina Arapogk)u Bernard Carantsnos {appointed 11 March 20251 Manna Marks Pan1011S Seretis (resigned 1 December 20251 Piyr Skiniti {re5igned 30 Septwnber 2025) HaTiS Soph¢xlhles loannis Toumazis George Tsavliris Marios Voskowllos Anita Williams lapwxnted 30 September 20251 Antonios YwolemcHJ Emmanuel Zurides (resigned 11 March 20251 George Lemos (appointed 28 April 20261 Alexander Kn(hOuS {appointed 28 20261 Executl¥e Board of Hellenic Cent¥e Stamos Fafalios. Chainnan Stdla Dinenis. Hon. Secretary Constantinos A M Shptis. Hon. Treasurer Marina Antoniou I$19ned 18 June 20251 Richard Calvocoressi {apwnted 18 June 20251 John Mrchaej Carras (reSned 18 June 2025) Marie Cctcolatos {apwnted 18 June 20251 Natasha Lett$ IRsKJned 18 June 20251 Maria Mafgaroni Irene Monios (resigned 18 June 2025) Oespo Papachristcthulou (resigned 18 June 2025) OtympH Papppa {apwnled 18 June 20251 Elena Phyrillas lappoinled 18 June 20251 Eugen Vandoros (appointed 18 June 2025} Company rngtStered number 2643543 Charlty reglstered number 1010360 Rogblar office 9.17 Captsl 91 W*erloo Road London SE1 8RT Company $8cretary Mr. Harawnbos Fafalios D5rector of The Hellènlc Di. Nawa Yiakoumaki Centre Page 1
HELLENIC COMMUNITY TRUST IA company Ilmlled by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY. ITS TRUSTEES AND ADVISERS {copiriNUED) FOR THE YEAR ENDED 31 DECCMBER 202S Independent audllors Griffin Stone Mrtscrop & Co Chartered AntantS 21-27 Lamb's Cwlurt Street London WC1N 3GS Banke Coutts & Co. 440 Strand Londort WC2R OQS Investmgnt manager CoLrtts & Co. 440 Slfand London WC2R OQS Trea$ur•r MT Michael lacovou Page 2
HELLENIC COMMUNITY TRUST {A company Ilmlted by guarantee CHAIRMAN'S STATEMENT FOR THE YEAR ENDED 34 DECEMBER 2025 The chaimian presents his $tement for the wr. The past year has seen many improvements in our operation and programme attia¢tiw an increasing number of non•members from the diverse London communrty. FinanciJly, atthoLsyh we continue lo improve the srtuats'oA, we ended the year wrth a small def11 but we are determined not to reduce either the quality oi the number of events we have. Osjr main income comes from letting our facilities when W are not needed for our cultural events. The tjecrease of such need by our usual Customers is well established as a result of the Covid pandemic and we are working hard to find new customers with new needs. The depth and qualty of our prograrrKM continues to improve with the growing repulation of the Hellenic Cenlre. We are attracting well known experts giving a modern inlerpretstion of Greek and Cypriot eullure, ancient and new. and rts inte1acln wrth other cuttures. During the year we had over 50 events covering most of the arts, some of these organi5ed by our member soclIeS and sCe in ¢01ktr3tion with respected Brittsh partners. The prograrnme achieved signrficanl public ellgagernent with an ireaSing number of oul ev8nls. We continue to work har¢J on OffJanised fijnd raising. hawng emplohd a professional fund raiser lo help us and charging an entrance fee to a largef number of our events. Our PTOViSion of Modem Greek lessons, from beginnefs and ortrlo-one leaching to the Greek govemmenl's Modem Greek for IGreekS eMinatiOnS is nrth wel kntyn and respected and continues lo attra¢t a large number of adum students. The expansion by the use of the intemet has been successful. attracting a number of students from outside London arKI the U.K. We are now eXdIng our lange by offerin9 GCSE Courses lor s¢hool Children as well as adults. We have been Weng our goveman¢e structure and I'M please lo welcome a Nmber of new members both to our governing body. the Coun¢il. and the Hellenic Centre Executive Board. I'm sure with their enlhusiasrn and expertise they wll make a major conlributK•n lo the progress of our Trust. The dedication of our director. Dr Nayia Yiakoumaki with her wide contacts in the English and Greek cultural lrfe, and her colleagues continue to be a great as5el lo our charity and we a very grateful lo them. I have every confidence they wll continue to implement our policy of updating and enhancing our activrf(ies successfully lo the benefrt of the Hellenic communty and our vthler host communty which we consKler equalty important. l am very gratefvl lo the chaiman of the Hellen Centre ExeculNe Board, Mr Stamos Fafalios. for his enthu$iasti¢, ¢alive and diligent leadership of Ihe Executive Board and his colleagues. I'm sure they will continue lo wcrfk hard for the success of the Hellermc Centre aTrJ its programrnes. Similady, I'm very grateful to all the rrembers of the Councl for their support and advice throughout the year and their enthusiastic support in all efforts lo #npm our TNst and our services to the p)&.¢. I have every confidence in our abilty lo cMlinue fulfilhng our rn10n of dissemining Hellenic cutture, both old and new and in he future of Our Trust_ Chaiman Dale." 30 June 2026 Page 3
HELLENIC COMMUNITY TRUST (A company limll•d by guarant••) TRUSTEE5' REPORT FOR THE YEAR ENDED 31 DICIMDER 202 The Trustees present their annual report together wilh the audited financial Statements of the Company for the 1 January 2025 to 31 December 2025. The Annual report seThe$ the purposes of both a Trustees. report and diredor$' report under company law. The Trustees Confirm th the Annual report and financial statements of the haritable company ¢ompty with the current statulory requireffnts. the requirements of the charitable company's g¢weming dment and the provishJns of the Statement of Recommended Practice ISORP) applicable to charities prepariThJ their accounts in accordance wrth the Financr41 Rewting Standard applKable in the UK and RepublK of Ireland IFRS102) (effective 1 January 20191. Since the Company qualif*s as small under seclion 382 of the Companies Act 20C6, the Strategic report required of medium and large companies under Ihe Companw Act 2006 (Strategi¢ Report and Oireclors, Report) Regulations 2013 has been omrtted. Obj'ectives and activitie5 . Pollclos and obJKtlves The objects of the Trust are set oul in its Vwnorandum Artides of AsscKiatKJn and a summarised as follows." - the benefit of the inhabitants of London, in particular those inhabtsnts who are Heleni¢ or of Greek origin. by providing or assisling in the PmvlsK of a communty centre containiNJ fxilitw&$ for recreatn or other teisure time occupations.. - the advancemonl of public edu&itKJn in the hry, relv¥on. culture and traditkXVS of Hellenism. Our objectives aR lo promole the history. ¢ufture ar (radin5 of Helknism to the wider ¢ommunity, lo provid& a communty centre for culiural and recreational actwthes. and provKle a fowm of kaming. infomiation and gntertainment for the benefit of its members and the public. b. Strategle5 for achlevlng objectives We want to keep the Hellenic Centre an accessible and wekoming venue for all.. for those who wish lo arn more about Hellenism and for those who want lo refkrt on their Greek ¢ulture and traditions. The Centre is open everyday including weekends providing cultural and other act8$ induding.. - le¢ture$, recital, Greek music evening5". seminar$ and exhibitions.. . Greek kThJuage course5. Public benefit statement In setting objectives and planning for activities, the Tntstees have gi1 due consideration to general gutdance published by the Charity Commissron reLg1ing to publK benefft. in¢luding the guidance 'PUbl benefit.. running ¢hanty IPB2)'. Page 4
HELLENIC COMMUNITY TRUST (A company limited by guarantee TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Achi•v•m•nts and p•rfOrniae a. Main a¢hiev•ffl•nts of th• Company 2025 was a successful year for the Hell1¢ Centre. We achieved our man ls for the year whith were.. 1. Enhancing our programme wrth high quality events 2. Netsvork wrth reputable ganISaticS to create collaboratM)ns 3. Attract new audiences 4. Increase the income from our prcgrwNned events S. Attract new supporters Our programme continues to attract new audiences have had extensive coverage from press for induding BBC Radio, ERT Radio and ERT TV. We have maintsined the new 51rartrds for the prcgramme whKh itlude". Tafrt$. Film, Perfornan¢e, Exhibrtions, Family and Community Events. These have been very well recep4ed. A number of sofd-wt events have tsken place al the Hellenic Centre. to naw but a few.. Hdhnic Centre 2025 •vents Saturday 18 January Tanguero Passion, New Year CelebrartK)n RrtaI wilh Tango 44 Thursday 23 January The British School al Athens.. Artisl Tak by fina Rowe Saturday 1 February Nimala Vol. 2.. ExploriThJ Musical Threads. an evening of unique exploration of sounds. by students and alumni of leading music academies of the UK. Supported ty the Athena Scholar5hip5. Thursday 6 FebTuary Choreographer Christos Papadopoulos.. Presentation and Q&A Saturday 15 February VOX NON INCERTA An interactive perfom?ance instsNatron by Stella N. Christou renowned singer Savina Yannalou. In collaborion with the Cyprus High Commission in LoThlon. Thursday 27 Febnjary Theatre and Politics in Plutarch's Parallel Lives Talk by writer and histofian Rapwia Dubreu Saturday 1 March Children's Carnival, A tsmily even v4ilh paty group Aslerakia Monday 3 March Kathara Deftera Celebration. A community event with h've music by Kourek)y and the Greek Collective Thursday 6 March Love in a Foreign Land, Wnter and actor Maria Vigar presented her play Love in a Foreign Land. delving into the experience of immigrant women through the decades. perfoming since 1986. Her pkys have been broadwted on BBC Radio 4 and perfomed on Stage. In 2019 she perfomed her oneknwoman 5hcwAmeiicana! at the Hellenic Centre. Page 5
HELLENIC COMMUNITY TRUST (A company Ilmlted by guaranlee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Achi•v•ments and performance {continued) . Maln •chlevements ol the Company (continu) Thursday 20 March Echo.. Antony GOnnY and Iwona BlaICk in Conversation. curator Iwona 8lazwick and British sculptor Antony Gormley discuss the story behind the art commission SIGHT on the Greek island of Deth. Thursday 27 March One piano, four hands.. C"mitri5 Kary1$ arKI Petros Mosthos. Recital Thursday 3 Apfit UPROOT". Greek Refugee Songs from Asia Minor, A programrre of Greek songs from Asia Minor. perfomd by the Komb)s Collecbve Thursday 10 April Greek Tragedy in AncnI Performance.. The Case of Euripides. PAedea Talk with Judith Mossman. Professor Ernerila of Classics. Coventry University Thursday 1 May Choreographer Eliane Roumié." 25km. a site-spe¢rfi¢ project A discuaaion on a srttrspe¢rfK proje¢t inspired by the EIgLtsinian Myslories and the cty of Eleusis. Saturday 10 May Myths in Molion.. Perfomiance and Children's W0shop. an interactNe perfomiance and Creative workshcF by Jessica Van de Koot blerKling Greek myththgy with contempornry dance. Saturday 17 May Alhos.. Echoes from the Hoty Mount8in- Panel Discussion and Listening seSsn FLEE collective presents their exlensive research on mOt Athos Thursday 29 May The Ring. A Tale of Cretan Resistsnce Against the Nazis. A perfonmance by sttydlei Anna Conomos-wedlock Thursday 5 June Greece's Gender Divide.. Unmasking the Crists of Feffliades A discussion with an alkfemale panel of academics from the UK and Greece discussing tr gender divide and femicides in Greece. Saturday 7 June The Music of Asia Minor. Presenting VIC4 Legends Semsis & Ogdontskis A Rebeliko Camival recrtal Thursday 12 June Pholo9rapheT John Donal in 1%0$ Crete. 19".00 A talk on Donal's WOFk wrth RIBA Cuiator. Valeria Carulkn. Saturday 14 June MY DEAR ELEKTRA by Arianna Eeonomou. A homage perfomiance lo artist lthell Colquhoun who visited Cyprus in 1951 to see her friend and fellcyw artist from her days al the Slade School of Art. Elektra Megaw. In cdlaboralion with the Cyprus Htgh Commtsston in Lorthn. Saturday 22 June Tribute to Vwnvakaris. Tsitsanis & Papaioannou. A Rebet*o Camp4al RrtaI Page 6
HELLENIC COMMUNifY TRUST (A compafty Ilmlted by guarante•) TRUSTEES. REPORT (COPMNUEDI FOR THE YEAR ENDED 31 OECEMBER 2025 Achle¥ements and perfomiance lconllnuedl Thursday 3 Juty Mikhail Karikis.. Acoustics of Re$ist8nce. Artist Mikharf Karikis in conversation with ¢uror Softa Vi¢torino. A ¢ollaboralion with The Showrrmn on the occaston of Mikhail Karikis. exhibitKJn Songs for the Storni to Come running 20 Jun+-16 August 2025. Thursday 2 Octobef Aris Konstantinhlis Wrthin WKI Wrthout Greece. 19.'00 A talk by Dr Slelios Giamarelos. Thursday 9 October Call Me Stratos.. In Conversation with the author, 19:00 Launch of Chrysoula Georg)ula's detrArt novel. folcmed by a disCussn on modern challenges in Greece and a Q&A session. 14 October- 28 November BOOKMORPHS.. Artists, Books from Greece & the UK The inleraclive exhibrtion BOOKMORPHS brings together a dr¥erse seleetion of artists, books. book works. book-art objects, limrted arKI rnulh'p editffis, ephemera. and joumafs by 44 visual artists. ¢UT8tors. publishers. and theorists from Greece and the UK. Curated by Project 2 Athens {Fiona Mouzakilis & Despina Stavroul and Christina Milrentse. Friday 17 October In Conversation.. Christina Mitrenlse and Fiona Mouzakitis With Stephen Emmerson. 9..30 A breakfast reception, followed by a conversation host by Curato Christs"na Milrentse and FKJna Mouzakrtis. alongside artist Stephen Emmerson. Thursday 16- Friday 17 October RUSHIES} by Alexandra Ba¢hzel$is A Compelling nthv solo perf0mnce by nlmed Greek-SwBs visual artist and choreographer Abexandra Ba¢hzetsi$. Thursday 23 Od¢)ber A Musical Odyssey.. Halali lo Feggari. 19.'00 An evening of Greek and Cypriot Music. In CLql&kntion vthh the CYPn High Commission in London. Saturday 25 October Artist Anastasia Pavlou and theatre director Fabio CherstKh in Conversation. 14..00 Followng her summer resKlency at Gaswork5, London arKI her solo presentations 81 Fr4e2e Art Fair and Hol Wheels, Athens, aiti5t ArwStaS Pa1 L8 in Conversatn with thealie director stage designer Fabio Cherstich. Saturday 25 October The Eulogy by lakovos K&banelI1S A play by the 'patriaTch of the miKlem Greek thealer." lakovos Kambanellu%. perforwd by Michael Dukakis and directed by Tatiana Skanalov-rt5. Thursday 6 November Witches in Greek MWholo9y'. Reframing the Narrative A talk on the archetype of the vch in Greek mylhokw thri>ugh a feminist lens, by choreographor Iris Alhanasiadi and nographer Olga Nlenta. Saturday 8 November Vakia Slavrou". 100 years of Mikis Theodorakis & Manos HadjwJaki$. 19:fy) P&ye 7
HELLENIC COMMUNITY TRUST IA company limited by guarantse) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Achiovement$ and rf0MlanCe (continued) A tribute concert marking 100 years Sin the births of hwo of Gree'S greetest contemporary mpoSe[s. Mikis Theclofakis and Manos HadlidaS wth singer-swriter Via Slavrou acccmpanied by lyrical plano soloist Manolis NeOph0u. Thursday 13 November Echo.. Dorothy Cross in cOnveTsat wrth Iwona BlaThvKk. 19.'00 Curator Iwona Blazwi¢k discusses vith Irish artist Dorothy Cross about her mlIMedia work and how her forms and images resonate wth mh and metamorphosis. Thursday 20 November Jewish Music from the Hellenic Region A fe¢ital with cantor Assaf Levitin and pianist Naarn Wagner Thursday 27 November Famagusta.. Histories. Memories and Realiiies of a Cty Suspended in Time Andrew David Memorial Lecture wrth Yiannis Toumazis, Director of the Bank of CyFKus Cuf(ural FOundatn Sunday 7 December Lights and Shadw". A New Musical Adaptatin of DJ¢kens' The Christmas Carol, 15".00 A performance by srngef and aclress Ela Hadjiafxendi arKI pKgnisl Chrislos Founlos. inspired by Char$ Di¢kens's A Christmas CarfA Saturday 13 December Her Voice.. A Celebration of the Women of Classical mus. A recstal wf(h Ihe Waldslein Trio celebrats.ng the legacy of women composers from the 19th cEnlury lo the present day. Member SOCW Events Friday 24 Januory.. Lvrtion ton Hdlinhjon Vaswitla Thursday 13 February.. Robotics and Al.. Shaping Our Daity Lives? A panel discussion organized by the Hellenic Tech Neork Tuesday 18 March.. ARGO.. Celebrating 10 Years. An event organEed by the Soc for the Promotion of Hellenic Studies Tuesday 29 April: The UnLost Homeland- screening and discusswjn with the director. Efychia Fragou organis by the Assc¢iation of Constantinopolitan Greeks in the UK Friday 16 May". The Hippocralic Oration". Biotechnology in Medicine Lecture or9anised by the Helleni¢ Med1 Socty Wednesday 21 May.. Rulh Padel and Paris PapamKhos Chronakis". ReIng aNI Conversath)n on Jews An event olganised by the SOcty for Mc*Jem Greek Studie5 Wednesday 8 October The Rise ofthe Far Right in Greece.. More Than a Crisis? Lecture organised by Ang10-Hellenic League. 19.'00 Wednesday 22 October. Bin9 B. A Forgotten ClTal B)rn in Greece. 1970- 1973 Lecture organised by the Macedonian Scciety of Great Britain Page 8
HELLENIC COMMUNITY TRUST IA company Ilmited by guarantee) TRUSTEES. REPORT ICONnNUED FOR THE YEAR ENDED 31 DECEMBER 2025 Achievements and perfomian¢¢ {coThtlnued> Tuesday 2 December. Exploring Cypriot connedmty from within.. InptA)n, peak and transftymalign of c(MerCIal cOnnectn$ during the Late Bronze Age Lecture organised by the Greek ATchaeolcoKal Cornmrtlee. 19:CLI Events for children took pl&e wi March. May and t>ecembei with MUSK and art arKI craft sessions related to Camival, Greek mythology and Chnslmas spel¥ely. Greek langLW Cljurses took place online and iw>erson and attracted over 370 students each temi. In addition lo the courses offered in the Winter. Spring and Autumn lemis we also offered private tUTtion lessons to over 80 students as well as online UrSe$ during August which continue to be successful. In additn lo the lessons, we have introduced our students to cultural traLlilions from Greece by offeriThJ a Cooking workshops before ChTiStma5. A visit to the permanent exhibrtion on Greek p1 George Seferis was also organised for the 5tudent$ in June. nue Hirè The venue hire has improved but we ore still in the process of recovering from the pandemic and the impact to venue hire that the shift to online meetings ar training sessions. ttad on the HC. The Events and Hires industry has weakened across the UK. and the DCMS has publtshed 8 very accurate report. Staff chan Christina Gkika. Reception and AdministratK)n Assistant retumed to the Centre after her maternty leave. Solos Kourtellari$ and Stella Manousaki re$4gned. In additK)n, Anna MdIe10n, Administrator Officer resigned and to replace her, we recfuite(l K*e Kasampali. Membershi I lundraisi Membership started picking up again from January 2025 with many members giwng us donations with their $ub5CriPtions", The appealirtg benefrts introduced in 2023 have been Very much appreciated. These were.. DI0nI in hiring the Spaces, Lendin9 rights from our Library. SpKo1 behind the Sne tours lo olhef UK institution$. We printed a flyer to promole Membersh and thi8 1$ diSPYe prominently in various place in building. The profile of the Centre has irKreased WKI many more pecple came thrIgh our doors in 2025. Every week we meet wsrtors who come to the Centre for the first time and some of them. tell us that they have heard about it in the recent press orthrough word of rnouth. Flnanclal revlew a. Going concern After making appropriate eTh4uiwies, the Trustees have a r&8sonable eXpectat)n that the Company has adequate resources lo conlinue in cperational existence for the foreseeaNe future. For this Teason, they continue lo adopt the going concem basis in Preparing the financial statements. Furthw details regarding the adoPtn of the going concem basis can be fourKI in Ihe accounting pol$. Page 9
HELLENIC COMMUNITY TRUST (A company Ilmlted by guarants•l TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 b. ReseNes pollcy The Trustees have wnsKlered the minimum level of the reser¥s that the Trust ought lo have. ReseeS are rbeeded lo meet the working capital Tequirernenls of the Trust, to u)ver possible eMergeY repairs to the premises and lo sustain operations over a period wthen income generating actNilies may be curtailed lempoTarity. The Trustees consider that the minimum level of the reseryes should be not $S than tsvelve months levant overheads of the Twust, are cu[AllY estimated at around É5CQ,000. The free reserves for the year ended 31 December 2025 are rePrented by the Unstricted general lund aMjnts"ng to £639.551 12024 - £722,645). The TNslees are confident that the thl of free reserves will continue to be sats"sfactory. . Material inv•slments poll¢y The Trustees, having gd to the liqUty wuirements of operating Ihe Hellen Centre. have kept available fvnds in intere$t-bearing deposit accounts and seeking to achteve rates which match or exceed inllalion. d. Principal risks and uncertalnties The Trustees have a risk management strategy compri%es". - an annual review of the principal risks and uncertainties th the ¢haiity face" - the establishment of pol9. systems and procedures to mrtKJate those risks identified in the annual vieW,. - the implementation of pmcedures designed to minmise or manage any potential impact on the chanty should Ih¢)se risks materlse. This WO has identffied that financia sustainabilty is the m4or financial risk for the charity. A key element in the managemenl of financ risk is a wular of available IN4vid funds 10 settle debts a5 they fall due. gUlar liaison the bank. and active management of trade deblors, and Cfeditors, balances lo ensure sufficienl working capital by the Twsl. Attention has also been fwused on noTrfinancial risks arising fve. health and safety of artists and audience. management of performing rights and food hygiene. These risks are managed by en$uring accreditation is up to dale, hawng robust policies and procedures in place. and regular awareness training for staff working in these operational areas. The Wofkplace Heamh & Safety Risk Assessment, Nthich includes fire risk assessment is Tewewed conslanlty a5 maintenance is earried out throughout the year. This includes the building and the fire exrt routes and 8ppropriate Sns. maintenance contracts according to the relevant laws regarding the lrft, the boiler. the water Irealmenl, the ladders, the signs in the building, smoke detectors, bufglar alarm and fire alarm maintenance and Week testing, CCTV camera", hazard srIS when wovks are carried out. window eyebolt5 for the window Cleane, control of hazard0vdan9erDuS materials, fire dri115. electrical installation5 inspections. manual handling risk assessment for staff usirKJ the ladders or the lower and pest control. TheTe is insurance for the building, for the riskslinjury to persons. insurance for public li8bilrty and also employers. lbIlity." also a re¢ofd of registration of entertainment at)d liqour li¢en¢e which has since September 2022 been allocated lo a new DPS. Regarding the staff the is a workpkce nsk assessment regardirpJ the desks arml position of the computers. The is a first aid box in the office and in the otake$ room and all accidents and injuries are re¢orded in a special book. With regards to food hygiene the stsff are are of Ihe'safer Fc)d Better Business, instructions frw the Food Standard and we are n$t3ndY seeking lo pro¥KJe more training to our &ering staff. •. Prlnclpal fundlng The principal fvnding sources continued to be the coffWhenSIVe programme of cultural and other charitable events. venue letting. donatn$ and subscriptions. The Trustees femain confident that these sources will nlinue at a l$fathry level for the fryeseeable fvlure. Page 10
HELLENIC COPIMUNITY TRUST IA cornpany limited by guarantee) TRUSTEES, REPORT ICONTINUEDI roR THE YEAR ENDED 31 DECEMBER 2025 Struclure. governance and management . Con$lilulion Hellenic Communty Trust is registered as a Charitle company lllnited by guarnntee and w85 sel by a Memorandum of Associatic. b. M•thods of appointm•nt or •lection ol Truste•s Under the provisions of the goveming document, the Trustees are ntyninèted by the members and elected by the Annu81 GeneTal Meeling andlor rminated by the Gal Benef&tors and elected by the Council. Nine Trustees are elected by the Annual General Meeting and eight by the Trustees. Those elected by the Council remain in ¢)ffice until they retire. One third of the Trustees elected by Ihe Annual General Meeting musl retire ty rotation bul are eligible to offer themsefves for Trelectton. The Lykion Ton Hellinidon (Lond Lurn of Greek Wc¥nen) 1$ entrtd to be a member of Council as long as il is entitled to benefit of a deed of trust ente into al the inceptK>n of the Trust. ¢. Oryanisalional $tfudur• and d•cisionwmaking policies The TTuslee5 are Te5ponsible for the gerwal ¢ontrol and rnanagemenl of the Trust. The Trustees gNe their time freely and receive no remuneration or olher benefrt5. In Order lo facilitate effe¢tNe operatsons. the Trustees èslablised The Hellenic Centre (The Centre} whh an asso¢iion of individuals. organr$ations and corporat& members to which the Trustees have granted a constitut as its go¥eming document. The Trustees delegat& authority to an Executive Board and to a director of the Centre bolh of wh¢yn Teport to the Council. There are also number of sub¢ommittees covering premises. human resources and finance and administration which meet on a regular basis. d. Poll¢les adopted for the Induction and training of Trustees Most of the existing Trustees have been in office for many years and are al well informed of their duties from the goveming documents. relevant publications of the Charty Commission and other pertinent information. A number of them have served or are ser¥ing in 5imiLar positions in other chantable organisalions. Trustees are required lo inform Ihem5efves fTom the goveming documents, Charity Commission publications and other pertinent information and lo attend a brief induction meets"ng. Trustees also obtain and folk)w professional advice and guidance when dealing with Iheii responsibilities sLd in the report. e. Pay p¢ll¢y for key m•nagem•nt $01 The key management Personnel of the charty in charge of directing and controlling, running and operating th& charty comprise the Trustees, the director of the Centre and the Exe¢LttNe Board. All Trustees and members of the Executive Board gNe their time freety and Trustees or membets of the Executive Board received remuneration during the year. The pay of senior staff is revwed annualty and n(xmalty increased in a¢¢ordance wilh average eamrys. In view of the nature of the ¢hanty. the directors benchmark against pay Ws in other charities of a similar size run on voluntary basis. The remuneration benchmark is the mid-point of the range paHI for simiL8r roles adjusted for wetghling of up lo 30% for any addrtional responsibilth'es. If rKnJitmenl has proven dthcult in the recent past a market addition is also pahd 7Mth the pay maximum no gr&*er the hvjhest benchmarked salary foT comparable rde. P4e11
HELLENIC COhlMUNITY TRUST IA company limited by guarantee) TRUSTEES. REPORT (CONnNUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Structurei govemance and management {continued) f. Related party relationshi Through a Trusl inslrument. the Lykion Ton Heuinidon. a registered ¢harty and great benefactor of the Trust, is housed in the Centre's premises. Both benefrt from a close relatw$hip and ¢oll)oration whil$l each 1$ financially and otheiSe independent of the other. Page 12
HELLENIC COhlMUNITY TRUST (A company limited by guarantee .TRUSTEES' REPORT IcowfiNUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Plans for IUre periods The HC continues to be financolly affected by the effects of the pandemic and its aftemwlh. and the slowing down of the Events and Venue hires industry shchving a deficit in our accounts bul we continued lo work hard in 2025 to close the gap and will ¢ontsnue to do so in 2026. We have reduced our spendiThJ in all 0$ of our actpiity dewe the inueases in rates across seNices. The Ihree-quote rLtle when staff reach olrt to potential contractors is working very 11 and we are rthv able lo compare and ensure the best value for ffKyney from the majorty ofour suppl. The office ¢)perates well as it is and we are gtyng lo maintain all staff recrurted in 2025. Idealty. we can expand the staff and introduce more roles in the future. Vve wll continue lo improve our HR systems and we have started lo produce ac¢urale job descriptions for all stafl. The t(Hlo-Irsts are slowly being replaced a¢ros$ the board bul this is an arduous pr¢$$ that has lo wrth staffs wstirtrj ntra&s. In terms of fundraising. after launching the Cuttural Fund. the initiative which wim raise funds to support out cuttural offer lo the publK and fulfil the Charrtys miSSn. we conbnue lo pursue Trusts and Foundations as well as Individuals. We wll conlinue to share our mission and vision with them so Ihal we attract them as lo term supporters in 2026 and beyond. This year started off $Y Trn temis of fundraising outcomes. To su¢¢essfvlly impknient fundraising at Ihe HC, we have renewed the ¢ontra¢t wrth a profes$ional fundraiser, which we hope we continue to empby througtth 2026 and beyond. This was agreed by the Council al the end of 2025. Through our refreshed prcoramme, we have seen a dTse and audien coming lo the HC and we have increased our social media folh)wing by 4,000%. In 2026 we be working hard lo continue to expand our audiences and Contin the success of 2025. We have made our events more financralty sustainable by introducing a small token fee so that when people book they are committed to attending. We have recentty incr&3sed this from £3 to £5. This policy has produced a gcKsd outcome, events a small income which is very positive. Going foard we will increase out ticketing. but keeping rt affordable. lo ensuTe that break even every time. We will continue our membership wlh EUNIC. the intematb)nal netsvork of European Cultural instrtulions in the UK as this has proven very helpful for us. Networking with other robust in51itulK)ns will continue in 2026 to ensure that we benefit from the knowled9e exchange trArt also Communiting our programmes and educational offer lo their nets¥orks and audience. After the signfvanl increase of students through our promotnal efforts. we are going lo continue to market Greek lessons more and continue to ¢)ffef to our sludenls paid workshops to find our more about Greek cuhure. through cooking and cuttural actr11t$. In 2026 we will prc¥Jramme engaging events for our Mernbe. an actmty that has been very SLceSsfUl in 2025. We continue working towards a plan to open our café and have income from the rental we will receive. We are in the pesS of formalising an agreement with a small catering business. Overall we shall continue to wot* towards putting the Centre at the I0frOnt of culture in LorKlon arKI cement its reputatn for the next years to come as a place where intemats.onai aUdnCe can meet Hellenic cuttuie. Page 13
HELLENIC COMMUNtrY TRUST {A company lifflited by guarantee) TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Statement of Trustees. responsibilities The Trustees {who are also the diRclors of the Company for the purpose5 of company lawl are responsible for preparing the Trustees. POrt and the financial sLemenls in accordance wrth applicable law and United Kingdom Accounting Standards Ivnited KingdLMn General Attepted Accounting Pradicel. Company law requires the Trustees to prepare financial statements for each financial year. Under company law. the Trustees must not approve the financial ststements Un they are satisfied that they gNe a true and fair view of the stale ol affairs of the Ccffjpany and of ts incoming resources and application of resources. including ils income and expendrture. for that period. In preparing these finanaal statements. the Trustees are required lo.. select suttable accountiro polic and then appty them con$i$tentty. observe the methods and principles of the Charrties SORP IFRS 1021.. make judgments and accounting estirnates that are reasonable and prudent". Stale whether applicable UK Accounting Standards {FRS 1021 have been follwd, subject lo any material departures disclosed and explained in the financial stalernents: prepare the financial $tement$ on the wng corKein basis unless it is inappropriate to psurr that the Company will continue in busi1. The Trustees are sponsible for keeping adequate acctyJnling records that are sufficient lo show and explain the Companls transactions and (Jisclose wrth reasonable accuracy al any tsme the financial posrtion of the Company and enable them to ensu that the ffinancial slalemenls compty with the Compan$ Act 20C6. 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 irregularibes. Dis¢losurt of infomwtion to audito Each of the persons who are Twstees at the tine when this Trustees, report is approved has confimied that.. so far a$ that Trustee is aware. there is no relevant audit inf0maln of Twhich the chènW5 v4Jdrtors are unaware, and that Trustee has taken all the steps that ought In have been taken kn a Tr4JStee iii vrder lo be aware of any relevant audst informalion and to estsblish that the chartys dItorS are awaffj of that fOrMat)n. Audttors The audrtors. Grrffin Stone Moscrop & Co. have indi¢*ed their llingneSS to ntinue in office. The deSnated Trustees wll propose a motion reappoinkn.ng the aJit$ at a meetir¥J of the Trustees. Approved by ¢yder of Ihe members of Ihe board of Trustees on 30 June 2026 and si9ned on thew behaw by.. Costas Chair leanthous Page 14
HELLENIC COMMUMTY TRUST IA company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF HELLENIC COMMUNITY TRUST Opinion We have audited the rThal sLemenls of Hellenic Community Trust Ilhe 'charitable company) for the year ended 31 December 202S which comprise the Stslemenl of financial aCtrtS, the Balance sheet. the Statement of cash llows and the related rotes, in¢ludiAg a summary of significant accountin9 policies. The financi81 reporting framework that has been applied in their preparation is applicable law and Unrted Kingdom Accounting Standards, including Financkgl Reporting Standafd 102 The Financial Reporting Standard 8pplica)le in the UK and Republic of Ireland. Iuniled Kingth)m Genefalty Accepted Accounting Pr8Ctiee). In our opinton the financial statements.. give a true and fair view of the state of the charitable compan$ affairs as * 31 December 2025 and of its incorning resource5 and applKalion of resources, ilUding rts income and expenditure for the year then have been property prepared in aCdance wlh Ur Kingdom Generalty Accepted A¢counling Practice; and have been Prepa in ac¢ordan¢e the requirements of the Compans Acl 2006. Basis for opinion We conducted our audit in accordance wilh InteMataI StsndaTds on Avdrting (UK) {ISAs (UK)) and applicable Faw. Our responsibilities under Ihose standards are further described in the Auditors, responsibilities for the audit of the financial statements seclK)n of our report. We a indeperKJent of the charitable company in accordance with the ethi1 requirements thal a rekvanl to our audit of the ffinancl statements in the United Kingdom, including the Finanaal Reporting CoUnrS Ethtil Standard. and we have fulfilled our other ethical responsibilrties in accordance wrth these requirement$. We beeve that the audit eviden¢e we have obtained is sufficient and appropriate to provide a basis for t)ur opinion. Conclusions relating to going Concem In auditing the finala1 Stateffnts. we have concluded that the Trustees. use of the going con¢em basis of accounting in the preparatn of the financial statements is appropriate. Based on the work we have perfomied. we have not identrfd any material uncertain1*5 relating lo events or condilions that. individualty or collectively, may cast signfficanl doubt on the charitable eompanrfs ability to continue as a going wicem for a period of at kast twelve months from when the financial slalements are authorised for iue. Our responsibilities and the responsilx"lrties of the Twslees thfyth respect lo going ¢on¢em ar& dexribgd in the relevant sections of this report. Page 15
HELLENIC COMMUNITY TrUST IA company limited by guardnteel INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF HELLENIC COMMUNITY TRUST ICONTINUCDI Olher information The other infom)ation ¢omprise$ Ihe inf0Mn included in the Annual report other than the financial stalemenls and our AudFtors' report thereon. The Trustees are responsibk for the other infomialion contained wrthin the Annual report. Our ¢Jpinion on the financial statements does not cover the other information and, except lo the extent otherwise explKitty stated in our report. we do not express any fomi of assurance conclusion thereon. Our responsibilrty is to reaj the other information and, in doirg so, ¢onsider whether the other infomètion 1$ malerialty inconsistent W71h the financial stateThntS or our kntywledge obtained in the Course of the audit, or otherwise appear5 to be materially misslaled. If we identtfy such materral inconsislencte5 of apparent material misslalements, we a reqUId to delemine whether this gives rise lo a material misststement in the financial ststemenls themsefves. If. based on the wor we have perfomw. we conclude that there is a material misstatement of this other infom)ation. we are required to report that fact. We have nothing to report in this regard. Opinlon on oth•r rnatters prnscribed by the compani Act 2006 In our opinp)n. based on the undertaken in the Course ofthe audiL the information gwen in the Trustees, re1 for the financial for thi¢h the fin¢101 statements are prepared is consistent with the financial statements. the Trustees. report has been prepar&J in accordance wilh apFlicab legal require[ts. Matters on vthich we •re required to report by exceplK•D In the light of cMJr knowledge and understandiry of the tharitable company and its environment obtained in the urse ofthe audit. we have not K1entffjd material misstatements in Trustees. report. We have rh)thing to report in respecl of the folbwvJ matters in retation to which Companies Act 2006 requires us lo report to you rf. in our opInn.. adequate accounting words have nol been kw. or retums adequate for our audit have not been received from branches not wsited by us: or the financol slalemenls are not in agreement with the accourbting records and relums., or certain disclosures of Trustees. Temuneratn specffied by law are not made., or we have not received all the informion and eXpLanatnS we require for our audit.. or the Tfuslees wefe not ented to prepare the financial statements in accordance %Mth the small Companies regime and take advantage of the small u>mpanies' exempln$ in preparing the Tnjslees. ieport and from the qu1Ment to prepare a strateg report. Page 16
HELLENIC COMMUNifY TRUST IA company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF HELLENIC COMMUNITY TRUST ICONTINUED) kesponsibllltles of tntstees As explained more fulty in the Trustees. responbIlItS ststemenl, tlle Trustees (who are also the directors ¢1 the ritable company for the puoSe5 of company L8w) are responsible for the preparation of the financial statements and for being satisfied Ihal give a true and fair view, and for such intemal control as the Trustees determine is necessary lo enable the PPat)n of finarKial statements th are free from material misslalemenl, whether due to fraud error. In preparing the financial slalements, the Trustees are responsib for assessing the tharilable companys ability to continue as a going concem, disclosing. as appluble. matters related to going concem and using the going i¢em basis of aceounling unless the Trustees either terKI to IK4uidate the charitable MpanY or to cease opefations, or have no oalislic attemalive but to do so. Audilors. r•sponsibiliti•s for the audit of the fiTranci•l statements Our obseclives are lo obtain reasonabk assuran¢e about whether Ihg financral staterrnts as a whole are free from materral misststement. whether due lo fraud or error. aThJ lo issue an AudiloT5' report that includes our cpinion. Reasonable assurance is a hhjh level of assurance. but is not a guarantee that an audrt corKlucled in accordance with ISAS (UK) wdl aK¥ays detect a material misslalemenl when il exists. Misstalemenls ean arise from fraud OT error and are con5Hlered material rf. individualty or in the aggregate. they wuld reasonabty be expe¢ted lo Influen the economic [Si0n$ of users taken on the basis of these fupnryal stalements. Irregularrties. including fraud. are insL2nces of nlianCe wrth18ws and regulattms. We deswn procedures in line with our responsibilrties, outlined above. to detect material misstslements in respect of IrregularitS, including fraLKI. The extent lo which our prtteduos are ¢apable of detecting irregulariti'es, including fraud is detailed bebw.. ' carrying ¢xrt subslanlive checkiro lo support dc¢uments on a sample basis of individual transactions thin income and eXenditu to give rnfort that on a sample baS the Statement of Financial Activities does t contain any irregular items.. ' carrying walk-through testing lo venfy that the chariws accountirg sy5teTh aTrJ controls are being implemented as designed.. and . VerNg that material balances wrthin the Balance Sheet are srted by third party evKlence lo confirm the existence and ValuatTr of these balances at the 8[nd. A further description of our responsibilities for the audit of the financHI statements is located on the Financial Reporting Council's website at.. w•w.frc.o .uklaudilorsre5 onsibililies. This description fom)s part of our Audrtors. report. Page 17
HELLENIC COMMUNI TRUST (A company Ilmiled by guarnnteel INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF HELLENIC COMMUNITY TRVST ICONTINUEO) Use of our report Thi$ report is made solety to the charitable companvs members. as a body, in accordance with Chapter 3 of Part 16 of the C¢Jmpanie5 Act 20C6. Our audii w(¥k has been undertaken so that ¥ rnht stste to the charrtable company's members those matters we a required to stste lo them in an Auditors. report and for no other PU1$e. To the fullest extent pemrtted by we ¢Yo not a¢pt or assume responsibilty to anyone other than the charitable rnpany and its members. as a body. for our audit work. for this report, or for the opinions we have fomied. Robert Smilh FCA Isenloi $latutory auditor) for and on behalf of Griffin Stone Mo$crop & Co Chartered Accountants Statutory Auditors 21-27 Lamb's Condurt Street London WC1N 3GS Date: Page 18
HELLENIC COMMUNiff TRUST IA company limited by guarantee) STATEMENT OF FINANCIAL AcmviTIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestricted Restricted lunds funds 2025 2025 Total funds 2025 Total funds 2024 Note Income from.. Donations and legacies Charitable activrties Other trading acliviknes Investments 193.899 327.494 359.203 28.316 193.899 327.549 3S9.203 30.140 113.491 257,527 309.882 28,055 1.824 Total income 8.912 1,879 910.791 708,955 Expenditure on: Raising fund5 Chariiable activit 243,698 559.765 617.760 1306 620.066 Total exp•nditure 907.206 2.306 909.512 803,463 Ngt movem•nl in funds 1.706 14271 1.279 194.$081 Re¢on¢iliation ef funds: Total funds brought forward Net movement in fijnds 3.359.154 1.706 80.267 14271 3.439.421 3.533.929 194,$081 Total funds urried foThYdrd 3.360.860 3.440,700 3,439,421 The St*ement of fmancial activities inckths 011 gains and losses recognised in the year. The notes on pages 22 to 37 fomi part of these ffinancial statements. Page 19
HELLENIC COlJlMU14TY TRUST IA company limited by guarantee) REGISTERED NUMBER: 2643543 BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Flxed assets Tangible assets 13 2,606.067 2.608.626 2.606.067 2,608.626 Cufrent assets Sto¢ks Debtors Cash at bank and in hand 14 2.856 4024 2,098 14,739 898.559 15 993.660 915,396 Current liabililigs Creditors.. arrKJunls falling due within ¢ year 16 1159.0271 (84,6011 Net ¢urrnnt assets 834,633 830,795 Totsl assets less currenl Ilablllll¢s 3.440.700 3.439.421 Total net assets 3.440.700 3.439,421 Charity funds Restricled funds UnreStrted funds 18 18 80.267 3,359.154 3.360.860 rotsl funds 3.440.700 3,439,421 The Trustees acknch¥ledge their SponSibl111 for complw'ng with the requirements of the Act with respect to accounting records and preParatn of financial statements. The financial sLements have been prepared in accordance ryth the provisions applicab lo entities subi8cI to the small companies regim. The financial C their b ts We appr ved and authorised for issue by the Trustees on 30 June 2026 and signed Costas Kleanthous Chair The notes on pages 22 to 37 fomi part of these financial statements. Page 20
HELLEP4C COMMUNiff TRUST (A Company Ilmlted by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 Cash IIow8 from operating acti¥itles Nel cash used in operating activities 29.298 1111.372) Cash flows from Investing xtivities Dividend5. interests and rents from Kweslw*nts Purchase of tangible fixed assets 30.140 18.0171 28.055 (4SOI N¢t ¢ash provided by Investlng a¢llvlties 22.123 27,605 Cash flows from financing activities Net cash provided by finan¢lng a¢tlvilles Change in cash and cash equlvalents in the ytar Cash and cash equivalents at the beginnrKJ of the year 51,421 183.7671 982.326 898.559 Cash and Cash equlvalents at the end of the year 949.980 898,559 The notes on pages 22 to 37 lonn part of these financial stslements Page 21
HELLENIC COMMUNrrY TRUST IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 G•n•ral iThfornwlion Hellenic cMnIty Trust {Ua The Hellen Centre) is a registered Charity with the Charty Commission for England & Wales Ichafty number.. 1010360) and o prsvate company limrted by guarantee, incorporated in England and Wales (company number.. 26435431. The registered Off address is 1&18 Paddinglon Street. London, W1U SAS. Accounting pollcl•s 2.1 Basi5 01 preparation of financial statemgnts The financial slalements have been ppared in accordance wrth the Charrties SORP IFRS 1021 Accounling an¢J Rewrting by Charilies.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wrth the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 {effe¢tive 1 January 20191, the Fina181 Reporting Starbdard applicable in the UK and Republic of Iretand IFRS 102) and the Compante$ Act 2. HelnIC Communrty Trust meets the definrtion of a public benefit enlty under FRS 102. Assets and liabilth.es are inrtially recogni5ed at historical cost or tran&tIOn value untess olheTh¥ise slated in the relevant accounting policy. 22 Incomg All irrne is recognised once the Company has entitlement to the income, it is probable that the income will be recewed arKI the amwnt of income receNable can be rrasured reli&ly. Grants are included in the Statement of financial actIVrt on a recervable basis. The balance of income receNe(I for specffic purposes but not e>pended during the period 15 shown in the relevant fvnds on the Balan¢e sheel. Where income is receNed in thance of enlillemenl of receipt. its recognition is deferred and induded in creditors as deferred income. Where entement occurs before income is received, the income is a¢¢nd. Donated bcd(s. pKtures, paintings and other assets are not reflecled in the Ststement of financial posi1HJn as these are ol negligible value. It is not the polw of the Trust to Carry out annual valuation of such assets. A registei of SLth assets is kepl by the Trust. Income lax recoverab in relat*Jn to investment income is recognised at the tine the investment income is reeeNable. 13 Expenditure Expenditure is recognised once the is a legal or constructive obligation to transfer economic benefrt to a Ihird paty, rt is probable thal a transfer ol economic benefits will be required in settlement and the amounl of the obligation can be ftsured reliabty. Expenditure is claSSrf by actwty. The costs of each a¢tiwty are made up of the total of direct costs and shared costs, including support cost$ involved in undertaking each actmty. Direct costs attributable to a single activity are all¢xated diredly to that 3¢tiwty. Shared costs which cortlribLbte to more than one activty and support costs which are not attributable to a single actiwty are aPportned betsn those adivities on a basis consistent wfth the use of resource5. Cenlfal staff costs are alhxaled on the basis of lime spent, and depreciation charges alioeated on the pOrtn of the asseys use. Page 22
HELLENIC COMMUNifi TRUST (A company Ilmfted by guaranlee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies {continu•d) 2.3 Expenditure l¢ontinuedl Expenditure on raising funds incknjes all exFenditure incurred by the Company lo raise funds for its charitable purposes and indudes costs of all fundoising aclivrtses events and nOrKharit3b trading. Expendrture on chantable actltieS is incurred on thre¢tly underting the &b"vrties whid) further the Companls objectives. as well a5 any associated support ¢05ts. All exponditure 1$ n¢lusi¥e of irreco¥erEe VAT. 2A Interest receivable Interest on funds held on deposrt is induded then receivable arml the amount can be measured reliabty by the Company, this is nomally upon n¢If10n of the interest Pa or Pable by the institu1n with whc*m the fvnds are deposited. 2.5 Tanglble fixed assets and d¢prKialion Tangible fixed 8s5els costing £NIL or more a ¢8ptslised and recognised when future econom benefits are probable and the Cost or value of the asset can be measured reliabty. Tangible fixed assets are inrtialty recognised at cost. After recogni1)n, under the cost model. tangible fixed assets are measured at ¢o$t less accumulated dePratn and any accumulated impairment losses. All costs incuffed to bring a I1b frAed asset into it$ intended w01n9 condilKJn should be induded in the measurement ol cosL Depreciation 15 Gh8rged so as to alocate the cost of tsngible fred assets their residual value over IheiT estimated useful lTrves. Depreciabon is pwded on the foknw'ng basis: Fixtures and filts'ngs 2.6 Stocks Stocks are valued at the lthver of cost and net realisable value after making due allowance for obsolete and slow-mtiving slocks. Cost irKludes all direct costs and an apprcpriate proportion of red and variable overheads. 2.7 Debtorn Trade and olher deb1015 are Tecognised al the settlement amount after any trade discount offered. PrepayTnents a valued at the amount ppal net of any discounts due. 2.8 Cash at bank and In hand Cash at bank and in hand NKludes cash and short4em hhty h.quid investments with a shcrt maturity of three mnths or less frcffi the date of acqUiSrtn oi opening of the deposit or similar account. Page 23
HELLENIC COMMUNITY TRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting pollcles {contlnuod 2.9 Liabilities and provisions Liabilrties are recognised when there is an OblatiOn at the Balance sheel date as a result of a past event, it is probab that a transfer of e¢onomi¢ benefft will be required in settlement. and the amount of the settlement can be estimated reliably. Li8bililies a recogntsed at the amount that the Company an11paleS it will pay lo settle the debl or the amounl rt has receNed as odvanced payTnents for the good$ or services (( musl provide. Provisions are measured at the best estimate of the amounts required to Settle the obligation. Where the effect of the ts.me value of money Is material. the provision is based on the present value of those amounts. discounted al the PQ¥tax dis¢ounl rate that refie¢ts the risks $pe¢ifi¢ to the liabilty. The unwinding of the discount is remgnised in the Ststement of financial activ((ies as a finance cost. Z.10 Financial inslruments The Company onty has financial assets and financial Ik*Ji1rtS of a kind that qualify as basic financial instwments. Basic financial instruments are inrtially recognised al tran5act value ond subsequentty measured at their settlement value wrth the exception of bank loans which are subsequenlty rneasuied al amortised cost using the effective interest meth. 2.11 Operating leases Rentals paid under operating leases are Ched to the Statement of financial activities on a straighl- line basis over Ihe Jease term. 2.12 Pensions The Company operates a defjned Contribut)t) pension scheme and the penston charge represents the amounts payable by the Company lo the fund in respect of the year. 2.13 Fund accounting Genwal fvnds a unrestrided fvnds which are available for use at the discretion of the Trustees in fvrtherance of the general objectives of the Ccrfnpany and whh have not been deSnated for olher purposes. Designated funds ccryrise unreslrKted funds that have been set aSe by the Trustees for particular purposes. The aim and use of each deswnated fund is set out in the notes lo the financial $lalerrents. Restrided funds are funds vthich are to be used in accordance with specthc restrictions imposed by donors or whh have been raised by the Company for particular purposes. The costs ol raising and administering such funds are charged against the speCrf fund. The awn and use of each restricted fvnd is sel oul in the notes to the financial statements. Invesknent income. gains and losses are allocated to the appropriale fvnd. Page 24
HELLENIC COMMUNITY TRUST IA mPaTry Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Income from donations and legacles Unreslrfcted funds 2025 Total funds 2025 Donations Grants Subscriptions 114,571 67,445 11,883 114.671 67,445 11,883 193,899 193,899 Unrestricted funds 2024 Total fvn¢J$ 2024 Donations Grants Subsuipti¢S 52.651 48,515 12,325 52,651 48,515 12,325 113,491 113,491 Income from charitable activities Unrestrkted Restricted fund$ funds 2025 2025 Total funds 2025 Charitsble activities 327.494 55 327.649 327.494 55 327,549 Page 25
HELLENIC COMMUNifi TRUST IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR TI IE YEAR ENDED 31 DECEMBÈR 2025 Income from charitable activitie5 {continued) UnStrICted funds 2024 Totsl funds 2024 Charttsbl8 a¢lMtss 257.527 257,527 2S7,527 2S7,527 Income from other trading activities Income from lundrahlng events Unr•strl¢tgd fund$ 2025 Total funds 2025 Catering income Venue letting for fund raising purpose$ Rent iecewable Miscellaneous income 74,409 238,350 39.840 6,604 74,409 238.350 39.840 359,203 .159.203 Unrestricled funds 2024 Total funds 2024 Catering incc¥ne Venue letting for furKI rasing purposes Rent receivab 65,547 191,785 38,400 14.150 65.547 191,785 38.400 14.150 Miscellaneous income 309,882 309,882 Page 26
HELLENIC COMMUNrri TRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 DECEMBER 2025 Inveslment In¢ome Unrestrlcted RtrIct¥d funds funds 2025 2025 Total lunds 2025 Bank interest 28.316 1.824 30.140 28,318 1,824 30.140 Unrestricted funds 2024 Reslricled fund$ 2024 Total funds 2024 Bank interest 25,610 2,445 28,055 25.610 28,055 Expenditure on rai$lng fthid$ Costs of rablng YOntrry In¢om• unrtrIcted funds 2025 Total 2025 Finance costs Calefing cosls Fun¢Jraising events and venue letting costs Premises costs Administrative costs 41.299 17.002 12.263 20.529 189,422 5.287 41,299 17,002 12.263 20,529 189,422 5.287 Stsff costs Depfeciation 289.446 289,446 Page 27
HELLENIC COMMUNITY TRUST {A company limtted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DecEM8ER 2025 Expendlturn on raising funds {¢ontinued} Costs of rabslng volunlary Income {¢ontlnuedl iknrestricted funds 2024 Total funds 2024 Finance costs Catering costs Fundraising events and venue letting costs Premises costs Administrative costs Staff cost$ DepreCiatn 5,210 17,080 8,541 10.346 22,000 175.050 5.471 5,210 17,080 8,541 10,346 22,000 175,050 5,471 243,698 243.698 Anatysis of expenditure on Charitable activftles Swnmary by lund type Unrestricted Restricted lunds funds 2025 2025 Total 2025 charl18 tlt 617.760 2,306 620.066 Unrestricted lunds 2024 Restricted funds 2rJ?4 Total 2024 Charitable activities 559.449 31G Page 28
HELLENIC COMMUNITY TrVST IA company limited by guaAnlee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOEO 31 DECEMBER 2025 Anatysls of expendlture by a¢tivili•s Activltles undertaken directly 2025 Support Totsl funds 2025 2025 Charitable actmties 32S,094 294.972 620.066 undertaken direct 2024 Support Costs 2024 Totsl funds 2024 Charttable odmties 285,481 274.284 559.765 10. Auditoffs. r•rnuneration 2025 2024 Fees payable lo the Compan5 auditor ft)r the audit ofthg Compa5 annual accounts 6,500 Fees payable lo the Companys auditor in respee( of. All nonvaudit services not in¢luded above soo 11. Staff Costs 2026 2024 Wages and salar S131 security costs Contributi¢)n to defId wthulion pension schemes 452.132 39.556 8.765 427.648 33,641 8.406 500,4S3 469,695 Page 29
HELLENIC COMMUNITh TRUST IA company Ilmited ty guarnnteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 11. Staff costs l¢ontinued) The average number of persons employed by Company durin9 the year was a$ follows.. 2025 No. 2024 AdminFslral A¢bvities 11 The number of employees whose ampw benefits (excluding empbyer ponsion costs) exceeded £60,000 was.. 2025 No. 2024 No. In the band £80.001- £90.C The key management petsonnel of the eharrtable company clxnpnse Ihe trustees and the key management personnel of the HellenK Centre whth includes one director whose employee benefrts lolalled £92.204 {2024'. £91,105). 12. Truslees, rgmun•ration and expenses Durin9 the yew. no Trustees feceived any remuner*ion OT other benefils12024- £NIL). Durin9 the yew ended 31 December 2025. no Truslee expenses have been iicurred {2024- £NILI. Page 30
HELLENIC COMMUNITY TRUST IA company 11m1t ty guarantee) NOTES TO THE FINANCIAL STATEMEpirs FOR THE YEAR ENDED 31 DECEMBER 2025 13. Tangible fixed assets Freehold Flxtures and property flttings Total Cost or valuation Al 1 January 2025 Additions 2.551.901 457.936 8.017 3.009.837 8.017 At 31 Dewtsr 2025 2.$51.901 465,953 3,017,854 D•pTe¢iation At 1 January 2025 Chafge for the year 401.213 10.574 401.213 10,574 At 31 Denber 2025 411.787 411.787 N•t book value Al 31 December 2025 2.551,901 64,166 2.606.067 Al 31 December 2024 2.551,901 56,723 2.608,624 In accordance wrth Cornpanies Act 2006 and FRS 102, freehold property shall be depreciated over rts estimated useful lrfe. 11 is the trustees. de¢i$ton not lo depreciate the freehold property in the accounts. The charity is Committed to maintsin the property in high Standard with Gontirhued improvements and maintenance. 11 is in their that the JUa1 value of freehold property wll be higher than the historical costs of £2.Sm shown above. As a l$equence. the prcoety is subj.ect lo an annual impaimenl review. 14. Sttxks 2025 2024 Stock {Drink$ & Books) 2,856 2,098 Page 31
HELLENIC COMMUNITY TRUST IA MpanY limited by guarantse) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 15. Debtors 2025 2024 Due wlthln one year Trade debtors Prepayments and accrued ncome 25,488 15,336 4,607 10,132 40.824 14.739 16. . Creditors: Amounts falling due within one year 2024 Trade creditors Other taxation and social security other credrtors Ac¢ruals and deferred inccrfr 18.984 44,391 6,757 88,895 9.508 19,099 20,677 3S,317 159,027 84,601 17. Financial instruments 2026 2024 Financial assets Financial assets measured at fair value through in¢¢¥r* and expenditure 949,980 898,559 Financial assets measured at fair value through income and expenditure comprise cash al bank and in hand. Page 3?.
HELLENIC COMMUNITY TRUST {A company limited by guarantwl NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 18. Statement of funds Stat•rnent of funds - current year Balance at 31 December 2025 Balance at 1 January 2025 Income Expendlture Unrestricted funds Designated funds Designated Funds CuttLrral Fund 2,622.717 13,792 1622.717 98.592 84.800 2.636.509 84.800 2.721.309 Genèral funds General FurKI 722.645 824.112 1907.2061 639,551 Totsl Unrestricted funds 3.359.154 908.912 1907.206) 3.360.860 R•strict•d funds Equipment fund A Dawd memorial fund 47 {11) 12,2951 36 1.879 1.879 12.306} 79.840 Total of funds 3A39.421 910.791 1909.512} 3,440.700 Designated funds include the freehold propety and fixed assets which enable the Trusl to meet its obJ'e¢tNe$. The Culturd Idesignaledl Fund 1$ a new fundraising initiative and all pro¢eeds are earmarf(ed for the cultural programme onty and for improvements in the building that will benefft the programme. Restricted fvnd Wnces coryrise. EqulpmèTht fund - this is in respecl of spe¢rfK equipment from restrKted donations. Depreciation on this equipment is charged to this fvnd. A David memorial lund - this lund was sel up in memory of the fourKler of the IrusL Biannual lectures are held in memory of the founder. Page 33
HELLENIC COMMUNITY TRUST (A ¢ompany Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 18. Statement of funds {¢ontinu•dl Statement of funds - prlor year Balance at 31 De¢ember 2024 Balance at 1 January 2024 Income Expenditure Unrestrlcted funds Designaled funds Designated Funds Cuhural Fund 2.622.717 2.622.717 13,792 13.792 2,622,717 13.792 2.636,509 General funds General Fund 833.074 692.718 {803.1471 722,645 Total Unrestricted funds 3.455,791 706.510 {803.1471 3.359,154 Aestricted lunds Equipment lund A David memorial furKI 62 78.076 {15} 1301} 47 80.220 2,445 78.138 2.445 1316} 80.267 Total of fund5 3.533.929 708.955 1803.463) 3,439.421 Page 34
HELLENIC COMMUNITY TRUST IA ¢ompaThy limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 19. Analy$h of net ass•ts belween lufids Analy$ls of net assets b*tween funds - curvenl year Unrestricted Restrfcted funds funds 2025 2025 Total funds 2025 Tangle fixed assets Current assets Creditors due within one ypar 2.606.033 913.854 {159.027} 2,606,067 993,660 11S9.027} 79,8C6 Total 3,360.860 79.840 3,440,700 Analysls of net assets betfften funds- Prior year Unrestrided funds 2024 Restricted fund$ 2024 Total fvnd$ 2024 Tangible fixed assets Current assets Ciedilors due within one year 2.608,579 835.176 184,601) 47 80.220 2.608,626 915,396 184.6011 Total 3,359,154 80,267 3.439,421 Pagc 35
HELLENIC COMMUNITY TRUST (A company limited by guarantèè) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOEO 31 DECEMBER 2025 R¢¢on¢lllatlon of net movemenl In fvnds to n¢t flow from oper•ting a¢tl¥ltles 21)25 2024 Net inc0melexpeIrtVre for the {as per Statement of Financial Activities) 1.279 {94.508) Adlustments for: Depreciation Charges Divid¢nds, intere$t$ and rents frryn invastments Decreasel{increase) in stocks Decreasellincreasel in debtors In¢re•sel{de¢rease} in credittys 10.574 130,1401 {7571 126,0851 74,427 10.941 128.0551 694 11.668 112.112) Net cash prOvId byl{us¢d in) operating activities 29,298 1111.372) 21. Analysis of cash and cash equivalents 2025 2024 Cash in hand 949,980 898,559 Total cash and cash equivalents 949.980 898,559 Anatysls of changes in net debt- At1 January 2026 Cash IIov4S At31 December 2025 Cash at bank and in hand 898.559 51.421 949,980 898.559 51.421 949.980 Page 3G
HELLENIC COMMUNtrf TRUST IA ¢¢)mpany limited by guarantee) NOTES TO THE ANANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 23. Penslon commltments The ¢ompany opernte$ a defined contribut pension scheme. The asset$ of the hem9 are hekj separatety ftom those of the company in an independenty administered fund. The pension cost chargo represents contributions payable by the company to the fund and amounted lo £8.76512024- £8.406}. AJnounls totalling É1.841 {2024- £1.864) were paYe to the fund al the balanc£ sheet dale arKI are included in creditors. Operating lease commltm•nts At 31 December 2025 the Company haj ccrnitments to make fvture minimum fease payments under non<ancellable operating leases as foifows". 2025 2024 Not later than 1 year Later than 1 year and not later than 5 yea Later than 5 years 26.$00 106,000 397,500 26,500 106.000 424,000 530.000 556,500 26. Related party transadlons Other than the transactions with Key Mana3ement Personnel, disclosed in Note 11. the C¢)mpany has not entered into any rdated pty transaction during the year. nor are there any oulstsnding balances owing beknn related parties and the Company at 31 December 2025. P&3e d7