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2021-04-05-accounts

REGISTERED CHARITY NUMBER: 1024015
Report of the Trustees and
Audited Financial Statements
for the Year Ended 5 April 2021

for

ST. GEORGE AND ST. ATHANASIOUS COPTIC ORTHODOX CHURCH

Botros & Co
Chartered Accountants
Statutory Auditors
4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH
ST. GEORGE AND ST. ATHANASIOUS COPTIC
ORTHODOX CHURCH

Contents of the Financial Statements for the Year Ended 5 April 2021

Page
Report of the Trustees 1 to 2
Report of the Independent Auditors 3 to 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 12
Detailed Statement of Financial Activities 13

ST. GEORGE AND ST. ATHANASIOUS COPTIC ORTHODOX CHURCH

Report of the Trustees for the Year Ended 5 April 2021

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreport with
thefinancialstatementsofthecharityfortheyearended5April2021.Thetrusteeshaveadoptedtheprovisions of
AccountingandReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparing their
accountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limited by
guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

01024015 (England and Wales)

Registered Charity number

1024015

Registered office

40 Kingston Drive
Whitley Bay
Tyne & Wear
NE26 1JJ

Trustees

H G Bishop Antony
Dr S Asaad
Mr M Guirguis
Mrs L Eskander
Mr S Nashed
Mr M Mikhail

Company Secretary

Dr S Asaad

Auditors

Botros & Co
Chartered Accountants
Statutory Auditors
4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH

Bankers

Lloyds Bank plc
69 Bedford Street
North Shields
Tyne and Wear
NE29 0AU

Committee

1. H G Bishop Antony                Chairman
2.Dr Seif Asaad                          Secretary
3.Dr Magdy Eskander
4.Mr Stephen Abdulla
5.Miss Christin Henen
6.Dr Amir Michael                       Treasurer
Page 1

ST. GEORGE AND ST. ATHANASIOUS COPTIC

ORTHODOX CHURCH

Report of the Trustees for the Year Ended 5 April 2021

STATEMENT OF TRUSTEES' RESPONSIBILITIES

Thetrustees(whoarealsothedirectorsofSt.GeorgeandSt.AthanasiousCopticOrthodoxChurchforthepurposes of
companylaw)areresponsibleforpreparingtheReportoftheTrusteesandthefinancialstatementsinaccordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Companylawrequiresthetrusteestopreparefinancialstatementsforeachfinancialyearwhichgiveatrueandfair view
ofthestateofaffairsofthecharitablecompanyandoftheincomingresourcesandapplicationofresources,including the
incomeandexpenditure,ofthecharitablecompanyforthatperiod.Inpreparingthosefinancialstatements,the trustees
are required to
Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewithreasonableaccuracyatany time
thefinancialpositionofthecharitablecompanyandtoenablethemtoensurethatthefinancialstatementscomply with
theCompaniesAct2006.Theyarealsoresponsibleforsafeguardingtheassetsofthecharitablecompanyandhence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:

AUDITORS

The auditors,  Botros & Co, will be proposed for re-appointment at the forthcoming Annual General Meeting.
ThisreporthasbeenpreparedinaccordancewiththespecialprovisionsofPart15oftheCompaniesAct2006relating to
small companies.
Approved by order of the board of trustees on 10 September 2021 and signed on its behalf by:
Charity secretary
Dr S Asaad - Secretary
Page 2

Report of the Independent Auditors to the Trustees of St. George and St. Athanasious Coptic Orthodox Church

Opinion

WehaveauditedthefinancialstatementsofSt.GeorgeandSt.AthanasiousCopticOrthodoxChurch(the 'charitable
company')fortheyearended5April2021whichcomprisetheStatementofFinancialActivities,theBalanceSheet and
notestothefinancialstatements,includingasummaryofsignificantaccountingpolicies.Thefinancial reporting
frameworkthathasbeenappliedintheirpreparationisapplicablelawandUnitedKingdomAccountingStandards (United
Kingdom Generally Accepted Accounting Practice).

Basis for opinion

WeconductedourauditinaccordancewithInternationalStandardsonAuditing(UK)(ISAs(UK))andapplicablelaw. Our
responsibilitiesunderthosestandardsarefurtherdescribedintheAuditors'responsibilitiesfortheauditofthe financial
statementssectionofourreport.Weareindependentofthecharitablecompanyinaccordancewiththe ethical
requirementsthatarerelevanttoourauditofthefinancialstatementsintheUK,includingtheFRC'sEthical Standard,
andwehavefulfilledourotherethicalresponsibilitiesinaccordancewiththeserequirements.Webelievethatthe audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

Inauditingthefinancialstatements,wehaveconcludedthatthetrustees'useofthegoingconcernbasisofaccounting in
the preparation of the financial statements is appropriate.
Basedontheworkwehaveperformed,wehavenotidentifiedanymaterialuncertaintiesrelatingtoeventsor conditions
that,individuallyorcollectively,maycastsignificantdoubtonthecharitablecompany'sabilitytocontinueasa going
concern for a period of at least twelve months from when the financial statements are authorised for issue.
Ourresponsibilitiesandtheresponsibilitiesofthetrusteeswithrespecttogoingconcernaredescribedinthe relevant
sections of this report.

Other information

Thetrusteesareresponsiblefortheotherinformation.Theotherinformationcomprisestheinformationincludedin the
Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Ouropiniononthefinancialstatementsdoesnotcovertheotherinformationand,excepttotheextent otherwise
explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Inconnectionwithourauditofthefinancialstatements,ourresponsibilityistoreadtheotherinformationand,in doing
so,considerwhethertheotherinformationismateriallyinconsistentwiththefinancialstatementsorour knowledge
obtainedintheauditorotherwiseappearstobemateriallymisstated.Ifweidentifysuchmaterialinconsistencies or
apparentmaterialmisstatements,wearerequiredtodeterminewhetherthisgivesrisetoamaterialmisstatementin the
financialstatementsthemselves.If,basedontheworkwehaveperformed,weconcludethatthereisa material
misstatement of this other information, we are required to report that fact.  We have nothing to report in this regard.

Matters on which we are required to report by exception

WehavenothingtoreportinrespectofthefollowingmatterswheretheCharities(AccountsandReports) Regulations
2008 requires us to report to you if, in our opinion:
Page 3

Report of the Independent Auditors to the Trustees of St. George and St. Athanasious Coptic Orthodox Church

Responsibilities of trustees

AsexplainedmorefullyintheStatementofTrustees'Responsibilities,thetrustees(whoarealsothedirectorsof the
charitablecompanyforthepurposesofcompanylaw)areresponsibleforthepreparationofthefinancialstatements and
forbeingsatisfiedthattheygiveatrueandfairview,andforsuchinternalcontrolasthetrusteesdetermineis necessary
to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Inpreparingthefinancialstatements,thetrusteesareresponsibleforassessingthecharitablecompany'sability to
continueasagoingconcern,disclosing,asapplicable,mattersrelatedtogoingconcernandusingthegoing concern
basisofaccountingunlessthetrusteeseitherintendtoliquidatethecharitablecompanyortoceaseoperations,or have
no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

WehavebeenappointedasauditorsunderSection144oftheCharitiesAct2011andreportinaccordancewiththe Act
and relevant regulations made or having effect thereunder.
Ourobjectivesaretoobtainreasonableassuranceaboutwhetherthefinancialstatementsasawholearefree from
materialmisstatement,whetherduetofraudorerror,andtoissueaReportoftheIndependentAuditorsthat includes
ouropinion.Reasonableassuranceisahighlevelofassurance,butisnotaguaranteethatanauditconducted in
accordancewithISAs(UK)willalwaysdetectamaterialmisstatementwhenitexists.Misstatementscanarisefrom fraud
orerrorandareconsideredmaterialif,individuallyorintheaggregate,theycouldreasonablybeexpectedto influence
the economic decisions of users taken on the basis of these financial statements.
Irregularities,includingfraud,areinstancesofnon-compliancewithlawsandregulations.Wedesignproceduresin line
withourresponsibilities,outlinedabove,todetectmaterialmisstatementsinrespectofirregularities,includingfraud. The
extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach was as follows:

Weobtainedanunderstandingofthelegalandregulatoryframeworksthatareapplicabletotheentityand determined
that the most significant are those that relate to FRS 102 for SMEs; Laws and regulations related with Charities Act 2011.
(ISA (UK) 250 Section 'A Consideration of Laws and Regulations in an Audit of
Financial Statements' paragraph 6).
We assessed the risks of material misstatement in respect of fraud as follows:-
Basedontheresultsofourriskassessmentwedesignedourauditprocedurestoidentifynon-compliancewithsuch laws
andregulationsidentifiedabove;wecorroboratedourenquiriesthroughreviewofrecordswithHMRC;Weconsidered the
riskoffraudthroughmanagementoverrideand,inresponse,weincorporatedtestingofsometransactionsintoour audit
approach and tested entries throughout the year.
AfurtherdescriptionofourresponsibilitiesfortheauditofthefinancialstatementsislocatedontheFinancial Reporting
Council'swebsiteatwww.frc.org.uk/auditorsresponsibilities.ThisdescriptionformspartofourReportofthe Independent
Auditors.
Page 4

Report of the Independent Auditors to the Trustees of St. George and St. Athanasious Coptic Orthodox Church

Use of our report

Thisreportismadesolelytothecharitablecompany'strustees,asabody,inaccordancewithPart4ofthe Charities
(AccountsandReports)Regulations2008.Ourauditworkhasbeenundertakensothatwemightstatetothe charitable
company'strusteesthosematterswearerequiredtostatetotheminanauditors'reportandfornootherpurpose. To
thefullestextentpermittedbylaw,wedonotacceptorassumeresponsibilitytoanyoneotherthanthe charitable
companyandthecharitablecompany'strusteesasabody,forourauditwork,forthisreport,orfortheopinionswe have
formed.
Botros & Co
Chartered Accountants
Statutory Auditors
Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006
4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH
10 September 2021
Page 5

ST. GEORGE AND ST. ATHANASIOUS COPTIC

ORTHODOX CHURCH

Statement of Financial Activities for the Year Ended 5 April 2021

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Investment income
2
Total
EXPENDITURE ON
Raising funds
3
Other
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
5.4.21
Unrestricted
fund
£
108,553
20
108,573
89,584
551
90,135
18,438
1,520,175
1,538,613
5.4.20
Total
funds
£
295,036
50
295,086
104,654
687
105,341
189,745
1,330,430
1,520,175
The notes form part of these financial statements
Page 6

ST. GEORGE AND ST. ATHANASIOUS COPTIC

ORTHODOX CHURCH

Balance Sheet 5 April 2021

Notes
FIXED ASSETS
Tangible assets
7
CURRENT ASSETS
Debtors
8
Cash at bank
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
9
Unrestricted funds
TOTAL FUNDS
5.4.21
Unrestricted
fund
£
1,366,771
36,677
135,165
171,842
171,842
1,538,613
1,538,613
1,538,613
1,538,613
5.4.20
Total
funds
£
1,208,813
48,579
262,783
311,362
311,362
1,520,175
1,520,175
1,520,175
1,520,175
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006forthe year
ended 5 April 2021.
Themembershavenotdepositednotice,pursuanttoSection476oftheCompaniesAct2006requiringanauditof these
financial statements.
The trustees acknowledge their responsibilities for
These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011.
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon10September2021 and
were signed on its behalf by:
S Asaad - Trustee
The notes form part of these financial statements
Page 7

ST. GEORGE AND ST. ATHANASIOUS COPTIC ORTHODOX CHURCH

Notes to the Financial Statements for the Year Ended 5 April 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andthe Companies
Act 2006. The financial statements have been prepared under the historical cost convention.

Income

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery- 15% on reducing balance
Fixtures and fittings- 15% on reducing balance
Motor vehicles- 25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. INVESTMENT INCOME

INVESTMENT INCOME
5.4.21 5.4.20
£ £
Deposit account interest 20 50
continued...
Page 8

ST. GEORGE AND ST. ATHANASIOUS COPTIC

ORTHODOX CHURCH

Notes to the Financial Statements - continued for the Year Ended 5 April 2021

3. RAISING FUNDS

4.

Investment management costs


Donations payable:
Clergy living expenses
Telephone
Postage & stationery
Motor & travelling
Premises insurance
Rates & water charges
Professional fees
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
5.4.21
£
8,600
47,260
351
245
1,514
5,289
5,899
-
69,158
5.4.21
£
536
5.4.20 5.4.20
£
4,850
36,593
-
475
4,870
4,849
3,906
5,729
61,272
5.4.20
£
687

5. TRUSTEES' REMUNERATION AND BENEFITS

Therewerenotrustees'remunerationorotherbenefitsfortheyearended5April2021norfortheyear ended
5 April 2020.

Trustees' expenses

There were no  trustees' expenses paid for the year ended 5 April 2021 nor for the year ended 5 April 2020.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Investment income
Total
EXPENDITURE ON
Raising funds
Other
Total
NET INCOME
Unrestricted
fund
£
295,036
50
295,086
104,654
687
105,341
189,745
continued...
Page 9

ST. GEORGE AND ST. ATHANASIOUS COPTIC

ORTHODOX CHURCH

Notes to the Financial Statements - continued for the Year Ended 5 April 2021

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
TANGIBLE FIXED ASSETS
Freehold
property
£
COST
At 6 April 2020
1,206,198
Additions
158,494
At 5 April 2021
1,364,692
DEPRECIATION
At 6 April 2020
-
Charge for year
-
At 5 April 2021
-
NET BOOK VALUE
At 5 April 2021
1,364,692
At 5 April 2020
1,206,198
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
TANGIBLE FIXED ASSETS
Freehold
property
£
COST
At 6 April 2020
1,206,198
Additions
158,494
At 5 April 2021
1,364,692
DEPRECIATION
At 6 April 2020
-
Charge for year
-
At 5 April 2021
-
NET BOOK VALUE
At 5 April 2021
1,364,692
At 5 April 2020
1,206,198
Plant and
machinery
£
4,618
-
4,618
4,544
11
4,555
63
Fixtures
and
fittings
£
28,264
-
28,264
27,164
165
27,329
935
Motor
vehicles
£
26,202
-
26,202
24,761
360
25,121
1,081
Unrestricted
fund
£
1,330,430
1,520,175
Totals
£
1,265,282
158,494
1,423,776
56,469
536
57,005
1,366,771
1,206,198 74 1,100 1,441 1,208,813

7. TANGIBLE FIXED ASSETS

8. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

Income tax recoverable
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
At 6.4.20
£
1,520,175
1,520,175
5.4.21
£
36,677
Net
movement
in funds
£
18,438
18,438
5.4.20
£
48,579
At
5.4.21
£
1,538,613
1,538,613

9. MOVEMENT IN FUNDS

continued...
Page 10

ST. GEORGE AND ST. ATHANASIOUS COPTIC

ORTHODOX CHURCH

Notes to the Financial Statements - continued for the Year Ended 5 April 2021

9. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
108,573
TOTAL FUNDS
108,573
Comparatives for movement in funds
At 6.4.19
£
Unrestricted funds
General fund
1,330,430
TOTAL FUNDS
1,330,430
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
295,086
TOTAL FUNDS
295,086
A current year 12 months and prior year 12 months combined position is as follows:
At 6.4.19
£
Unrestricted funds
General fund
1,330,430
TOTAL FUNDS
1,330,430
Resources
expended
£
(90,135)
(90,135)
Net
movement
in funds
£
189,745
189,745
Resources
expended
£
(105,341)
(105,341)
Net
movement
in funds
£
208,183
208,183
Movement
in funds
£
18,438
18,438
At
5.4.20
£
1,520,175
1,520,175
Movement
in funds
£
189,745
189,745
At
5.4.21
£
1,538,613
1,538,613
continued...
Page 11

ST. GEORGE AND ST. ATHANASIOUS COPTIC ORTHODOX CHURCH

Notes to the Financial Statements - continued for the Year Ended 5 April 2021

9. MOVEMENT IN FUNDS - continued

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedintheabove are
as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
403,659
403,659
Resources
Movement
expended
in funds
£
£
(195,476)
208,183
(195,476)
208,183
Resources
Movement
expended
in funds
£
£
(195,476)
208,183
(195,476)
208,183
208,183

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 5 April 2021.
Page 12

ST. GEORGE AND ST. ATHANASIOUS COPTIC

ORTHODOX CHURCH

Detailed Statement of Financial Activities for the Year Ended 5 April 2021

5.4.21 5.4.20
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 84,864 49,308
Sundry income 23,689 245,728
108,553 295,036
Investment income
Deposit account interest 20 50
Total incoming resources 108,573 295,086
EXPENDITURE
Raising donations and legacies
Church water charges 81 480
Church light and heat 2,354 4,461
Church repairs & renewals 17,991 38,441
20,426 43,382
Investment management costs
Donations payable: 8,600 4,850
Clergy living expenses 47,260 36,593
Telephone 351 -
Postage & stationery 245 475
Motor & travelling 1,514 4,870
Premises insurance 5,289 4,849
Rates & water charges 5,899 3,906
Professional fees - 5,729
69,158 61,272
Other
Plant and machinery 11 13
Fixtures and fittings 165 194
Motor vehicles 360 480
Bank charges 15 -
551 687
Total resources expended 90,135 105,341
Net income 18,438 189,745
This page does not form part of the statutory financial statements
Page 13