GREEK ORTHODOX COMMUNITY OF ST CONSTANTINE & ST HELEN
ACCOUNTS
FOR THE YEAR TO 31ST DECEMBER 2023
CHARITY NO: 1025414

GREEK ORTHODOX COMMUNITY OF ST CONSTANTINE & ST HELEN
Contents
Pag8
Trustees Information
Trustees Report
Independent examiners report
Statement of Financial Activities
Statement of Assets and Liabilities
Notes to the accounts
7t09

GREEK ORTHODOX COMMUNITY OF ST CONSTANTINE & ST HELEN
TRUSTEE INFORMATION
Trustees
His Erninen￿ Archbishop Nikitas
Dr A D Andreou
P Papanastasiou
P Soteriou
G Georgiou
A Mantilas (appointed 1.10.2024)
P Antoniou (appointed 1.10.2024)

GREEK ORTHODOX COMMUNITY OF ST CONSTANTINE & ST HELEN
TRUSTEES REPORT FOR THE YEAR TO 31ST DECEMBER 2023
The Trustees
The trustees who seNed the charity during the period are shown in the infonnation section on page 2.
Charitable Objects and activitles
The objects of the charity are to advance the Greek Orthodox faith and education and to provide
facilities in th8 interest of the social welfare, for recreation and leisure time activities with the aim of
improvlng the condition of life for Greek Orthodox and other Orthodox people.
During this current year the trustees worked to maintain the focus of the trust's activities as laid out in
in its objectives.. the provision of religious services for the local Orthodox community, the
enhancement and understanding of the Greek Orthodox faith, the teaching and promotion of the
Greek language, culture and ethos, by providing tuition to young people for their development as
useful citizens of Ihis country, the social, economic and moral support for members of the community
in need through the work of the Ladies Auxiliary committee, for example the provision of meals to old
people, and visiting sick people in hospitals.
Flnanclal Actlvftles and results
The results for the period are shown in the attached accounts.
During the perfod the trust recelved donations of £96,988 {2022 £82,025).
Reserva Policy
The charitls policy in relation to unrestricted reserves is to maintaln sufficlent resources to ensure
that the charity is able to continue with its work in the medium and long term. At the y@ar end the
balance of reseNes which represented unrestricted funds amounted to £718,566 (2022 £708,850).
Following the granting of planing permission to build a Community Centre the trustees have set up
restrlcted fund dedicatad to th8 new building. The balance at the year end was £113,324 (2022
£108,736).
Responslbilltles of the trustees
The Charities Act 2011 requires the trustees to prepare accounts for each financial year which give
true and fair view of the Charitys financial activities during the year and of its financlal position at the
end of the year.
In preparing those financial ststements, the trustees are requlred to select suitable accounting
policies.as described on page 7, and then apply tham on a consistent basis, making judgements and
estimates that are prudent and reasonable.The trustees may also prepare the financial stalements on
a going concern basis unless it Is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the
financial statements comply with the Charities Act 2011.The trustees are also responsible for
safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
Prfnclpal Addrnss
The charity's principal address is located at..
69A Westow Street
Upper Norwood
London
SE19 3RW
Approved by the council of trustees and signed on its behalf by '.
Dr A Andreou
Trustee
Date:
27

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
GREEK ORTHODOX COMMUNITY OF ST CONSTANTINE & ST HELEN
I report on the accounts of the Trust for the year ended 31st De￿mber 2023 which are set out on
pages 5 to 9.
Respectlve responslbilltios of trusteos and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity trustees
consider that an audit is not required for this year under section 144 of the Charities Act 2011 ( the
Act ) and that an independant examination is needed.
It is my responsibility to..
- examine the accounts under section 145 of the Charity's Act.,
to follow the procedures laid down in the general Directions given by the Charity Commissions {
under section 145 (5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
Basi8 of indep8ndant examiner's report
My examination was carried out in accordance with general Directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes consideration of any
unusual items or disclosures in the accounts, and seeking explanations from the trustees
concerning any such matters. The procedures undertaken do not provide all the evidence that
would be required in an audit, and subsequently no opinion is given as to whether the accounts
present a 'true 8nd fai¢ view and the report is limited to those matters set out in the statement
below.
Independant examinerfs 8tstement
In connection with my examination, no matter has come to my attention..
1. which gives me reasonable cause to believe that in, any material respect, the trustees have not
met the requirements:
to keep accounting records in accordance with section 130 of the Charities Act; and
prepared accounts which accord with the accounting records and comply with the accounting
requirements of the Charity Act
have not been met. or
2. to which, in my opinion, atte
the awo
ntst
ached.
tion should be drawn in order to enable a proper understanding of
Mallourides
AIA
Accountant and Tax Advisor
2 Paul Gardens
Croydon
Surrey
CRO SQL
Date..
71.1¥.￿2*

GREEK ORTHODOX COMMUNITY OF ST CONSTANTINE & ST HELEN
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR TO 31ST DECEMBER 2023
2023
2022
nots
INCOMING SOURCES
Unrestricted Restricted
fvnds
funds
Total
Unrestricted Reslri¢ted
funds
fvnds
Total
Donations
95.673
62
1.315
3.273
.988
3.335
82,025
288
82,025
325
Investment incom8
37
Other income
22.038
22,038
11.876
11,876
94,226
Total Incomlng sources
117,773
4.588
122.361
94,189
37
RESOURCES EXPENDED
Charltable expendlture
Exp8ndilure on charitable activi1188
Total rgsources expended
108.057
108,057
78,043
78,043
178,0431
1108,057)
1108,0571
178,0431
Net Incomlng Resources
9,716
4,588
14,304
16,146
37
16,183
Transfars botweèn funds
Net mov8ments In funds
9,716
4,588
14,304
16,146
37
16,183
Fund balance at 1 January
708,850
108,736
817,586
692,704
108,699
801,403
Fund balance at 31 Docember
718,566
113,324
831,890
708,850
108,736
817,586
All th8 above results are derived from continulng aellvllies.

GREEK ORTHODOX COMMUNITY OF ST CONSTANTINE & ST HELEN
STATEMENT OF ASSETS AND LIABILITIES
AS AT 31ST DECEMBER 2023
Notes
2023
2022
Flxed assets
Tangible fixed assets
394,515
394,448
Current assets
Debtors
Cash at bank and in hand- restricted
Cash at bank and in hand-unrestricted
4,600
113,324
323,201
441,125
3,560
108,736
314,920
427,216
Credltors: amounts falllng due
wlthln one year
(3,750)
(4,078)
Net current assets
437,375
423,138
Totsl assets le88 current liabllitios
831,890
817,586
Net assets
831,890
817,586
Funds of the charlty
Unrestricted Funds
General funds
Restrlcted funds
New building fund
718,566
708,850
113,324
108,736
831,890
817,586
Approved by the twstees council on lil i oltr*T* and signed on its behalf by:
Dr A Andreou - trustee
6.0 6£
67
Mr G Georgiou- tr
stee

GREEK ORTHODOX COMMUNITY OF ST CONSTANTINE & ST HELEN
NOTES TO THE ACCOUNTS
FOR THE YEAR TO 31ST DECEMBER 2023
ACCOUNTING POLICIES
Basis of accountSng
The financial statements have boen prepared undar th• historical c4)st o)nvention and in ￿r￿an
wf(h Account"ng and Reporting by Charitie5 - Statement of R8c(Nnended Practice ISORPI and the
Finanaa1 Reports"ng Standard appli(xblè in the United lQ"ngdom and Republic of Ireland IFRS1021
and the Charities Act 2011. The principal a¢¢ounting Folicies alopted In the preparation of the
finanryal statements are as fdhjws..
Incomlng rn8OurC￿ Ind rnsources expgnd•d
Thes& are induded In the Statement of FinanrAal Acti*itios an gCLrual basig.
Fund accountlng
lil Genèr81 funds 0)nsi$l of M$eryes, whlch Ihe charity may u88 for its purpos88 al the tru51ees'
dls¢ralion.
1111 R8stricted fund$ 8r8 those with donor imposed re8tricUons on the use of the lunds which or&
legally binding. Income ari8ing on re$tricted fiJnd3 and expenditure in¢uff8d In respect of tt)ose funds
are reflected through the Statement of FIna￿la1 fvLtivitl88 any 8urplLW lx deficAt8 belng
approprkq18d tollrom restrlcted funds.
T•nglbl8 flxod a$i•ts
Tangible fixed assets 8re gtated al co$1 net of depreciation and any yovlslon for impalrment, Th&
CO919 assoclated with obtsining planning permlssion for thg proposed new Wildiro on the adjoining
srta ore capitsli8gd and includod In freehD￿j prwrtis..
Depreu8llon has been pr￿ded at tho folk)wlrrfJ rates in order to write t)ff the assets ovor Ih&lr
estimalod useful lives.
Freehold prop&￿eS
PIBnt and rnachinery
per annum slralght Ilne
10Q/D per annum Slrgight Ilne
Donatlorn
UnrnJtrl¢t•d R•8trlct•d
Funds
Fund8
Total
Fund•
Unre8trlct•d Rostrlctgd
Funds
Fund•
Totsl
Fund8
2023
2023
2023
2022
2022
2022
G8n8ral Donatlon8
95.673
1,315
96,988
82,025
82,025
Invg•tm•nt Incom•
2023
2023
2023
2022
2022
2022
Bank Inlergst
82
62
3,273
3,335
3.335
288
288
37
37
325
325
Othor Incomfr
2023
2023
2023
2022
2022
2022
Income from L8dlgs auxllliary
Income trom Grgek school
Rental Income
7,779
8,459
7,800
22,038
7,779
6,459
7,800
22.038
1.412
2.664
7,800
11,876
1,412
2,664
7,800
11.876
Page 7

GREEK ORTHODOX COMMUNITY OF ST CONSTANTINE & ST HELEN
NOTES TO THE ACCOUNTS
FOR THE YEAR TO 31ST DECEMBER 2023
Expendlture on ¢harltabl• a¢tfvltleg
2023
2022
Repairs and maint8narKe
Salaries
Donafjons for tharitsble purposes
ght and heat
Rates and Water
Insuranco
Candles
Telephone
Printing,postage,slaUonery and advertislng
Bank Charg98 a￿1 Interest
Eventslfundlons costs
Sundry expenses
08predatlon
15,589
27,363
3,930
2,977
16,726
8.285
13.515
361
1,094
792
2.663
3.095
11,486
108.057
2,768
25,248
6,915
1,998
18,045
7,448
1.921
479
1.104
100
11,084
Flxod •••ots
plant and
frnahold
mttchln•ry propgrt1•8
Totsl
Cost
Al 1 January 2023
Addlllon8
Dlsposal8
At 31 Dwmter 2023
68,725
2,390
564,648
9,184
633.373
11,5Y
573812
D•pr•clatlon
Al 1 J8nu8ry 2023
Charge for the year
Dl$posal
Al 31 December 2023
68,342
287
170.583
11.200
238,925
11,487
181783
250,412
N•t book valu•
Al 31 Decembgr 2023
At 31 December 2022
392.029
394,515
383
The freghold properUe8 are ststed al c081.
D•btorn
2023
2022
Other d&btors and propaymonts
4,600
4,800
3,560
3.560
Pa9e 8

GREEK ORTHODOX COMMUNITY OF ST CONSTANTINE & ST HELEN
NOTES TO THE ACCOUNTS
FOR THE YEAR TO 31 ST DECEMBER 2023
Crndltors: amounts falllng du• wlthln one yèar
2023
2022
Other creditors 8rKI accwals
3,750
4,078
4.078
Movem•nt In Funds
B818nca at
1 January
2023
B8tan¢e at
31 De¢embor
2023
Inra)me
Eypendituro
Transfgr8
Unrestrlctod lunds
General reserve8
708.850
117.773
1108,057}
718,566
R•strlct•d funds
Ngw buihjlng fund
108.736
4.588
113,324
Total lund•
817,586
122 361
108.057
831,890
Th8 Gèneral re8erv8s oomprises th08e fvnds that the Iruslee8 are free lo use In acc•Jrdanee
wlth the charttablg objoots.
Page 9