CHARITY REGISTRATION NUMBER: 1053102
St Lazarus Community of East London Trust
Unaudited Financial Statements
31 December 2020
ErER
Chartered Certified Accountants
Ground Floor East
30-40 Eastcheap
City of London
London
EC3M 1HD

it Lazarus Communlty of East London Trust
Flnancial Ststements
Year ended 31 Decernber 2020
Pages
Trustees, annual report
1103
Independent examinerfs report to the trustees
Statement of flnancial acmies
Statement of financial posiiion
Notes to the financial statements
7t016

St Lazarus Community of East London Trust
Trustees. Annual Report
Year ended 31 December 2020
The trustees present their re[￿ and the unaLMJited financial statements of the charity for the year
ended 31 Dec8tnb9T 2020.
Referenc8 and admlnlstratlvo delalls
Reglstered charlty name
St Lazarus Cofflmunty of Ea￿ London Tntst
Charity registration number
lo531￿2
Prlnclpal of15ce
Si. Lazarus arKI SL ArKlrews Church
Rutland Road
Forest Gate
London
E7 8PH
Tho Irustoes
His Erninen￿ Archbishop Nikilas Loulias
Mr Alexandros Pe10￿da$
Mr Angelos Zacharia
Mr Panawotis Fokou
Mr Chris Alexandrou
Mr Alecos LyEardrcMJ
Mr Panayiotis Kourtbs
Mr Peter Zenios
Independenl examlner
DavKI KAY Chartered Certifie¢J Accountar
Ground Aoor E
31)40 Easlcheap
City of London
London
EC3M 1 HD

St Lazarus Community of East London Trust
Trustees. Annual Report {¢c¥th
Year ended 31 December 2020
Stw¢tyre, gov8mance Man8￿nt
Legal and Administrative
The chartty is controlled ty a de&J of trust wh￿h sets the b￿S on which trustees operate arKI conlrd
lh8 INsl.The trust is an unIr￿or￿)￿*Bd entity arKI govemed by the trust dewj.
Govemance
The trusl is controlled and ¢)perated in Ihe interest of the local communty by elected trustees.The
trustees are appointed for a ts¥8lve month pernd after which they may be re-elected. The trustees
meet on a quarterly basis lo deliberato on the current issues a￿1 make apwcpriate and m40rity
deciS￿n$ concerning the ehariws linanci￿ arkj SOCI￿ aff&rs.
Risk Managemenl
The IrLJStees have a dity lo saf&Juard the chantls assets and to ersure that the charity has adequate
funds to meet all its current and fulure commrtrnents. The trustees ensure that the ¢UTrenl wocedures
in place are able to meet the above duties and are reviewed regularly to &￿sUre they iemwn effective
and relevant
Objectlves and actlvllles
General Obje¢tives
The objects ol the charity are to acfvance Ihe Greek Orthcrtjox faith,to advance public education,to
relieve poverty,sid(ness and distress and to provKle faCIl￿eS in the interest of the social welfare loy
recreation and leisure time acbvrties wrth the aim ot improving the condition of li18 loi the inhabitants of
the London Borough ol Newtsm and rts environs.
Welcoming arKI Hospitality
The charity has actively encouraged and implemenled a poly whith welcomes eVery￿￿lY regardless
ol ethni¢ity and social background who wish to ￿￿rship and actsvely pa￿cipate in the charity's currertt
and luture aclivNies.
Fund raising activities
A sponsored w￿k held annually where members of the congregation and other volunteers participate.
An annual fel8 is held at church p￿miseS where eVe￿Y is inwbj to part[￿Pate. Members of
the commttteè arKJ those from St. Martha and Maria Charty OTganisation prepare food and assorted
sweets which is sold lo guests. Supwrters and other members ol Ihe public are invited lo sponsor
those participating. Other actmties under consKleration are swnsor&Y five sNde football toumaments
aryj annual day trips.TtrE Committee is ￿comeS new Kleas to improve and illcrease fund
raising.
Improving communicat
The charity is hoping to buitt a website which il hopes will improve ￿mmUn￿at10n tse1￿￿n the charity
and the public and lo better promte the chartvs otyKtr"ves.

St Lazarus Communlty ot East London Trust
Trustees, Annual Report (¢onlln4ted)
Year ended 31 December 2020
Achlevements and perfomwn¢e
During the Current year the trustees worked lo maintain the focus ot the trusfs actNilies as la1d out in
tts objectives. These objectives are the provision of services for the local community, the
uThJerslanding of Greek Orthodox faith. Ihe leaching and promotion ol Greek language, culture and
ethos. It also provides SUPFX)rt lo members of the community in need through the work ol the Ladies
Auxiliary committee whKh provides meals 10 those in need and visits and comforts people in hospitals.
Flnan¢lal revlew
Current Results
The results for the period are shown on pages 5 10 6 together with the attached notes on pages 7 10 11
in the accounts. The Charity has register a net deficit of £26,237 01 donations received over
expgnditure incurred which was offset against the charitys unreslrictaa reserves.
FinanGial instruments
The charity has a loan from the S&nl Nicholas Educational Trust which it took out in April 2017 and is
pawng back in monthly instsllmants.
The Iruslees, annual r8FXIrt was approved on 20 December 2022 and sign8d on of the board ol
trustees by..
Mr Alexandros Pelopidas
Trustee
Mr Angelos Zacharia
Trustee

St Lazarus Community of East London Trust
Independenl Examiner's Report to the Trustees ol St Lazarus Community ol
Easl London Trust
Year ended 31 December 2020
I report lo the trustees on my examination ol the financial slalements ol St Lazarus Community of Easl
London Trust I'the charity) for the year ended 31 December 2020.
Responslbilitie$ and basls of report
As the trusteos of the charity you a￿ responsible lor the preparation of Ihe linancial statements in
accordance wf(h the requirements of ihe Chariti88 Act 2011 Ilhe Aol'}.
I report in respect of my examination of the charity's financial statements carried out under section 145
of the 2011 Act and in carrwng out my examination I have followed all the applicable Directions given
by the Charity Commission under Se￿lOn 14515llbl of She Act.
Independent examlner's statement
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me Gause to believe that in any material resFXt'.
accounling records were not kept in respact ol the charity as required by seclion 130 01 the
Act., or
the financial statemerrts do not accord with those records., or
the financial statements do not comply ￿th the applicable requirements concerning the form
and content ol accounts set out in the Charities (Accounts and Rewrtsl Regulalions 2008
other ihan any requlrement that the acoourrts give a 'lrue and lair. view which is not a matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination lo
which attenb'on shoukj be drawn in this report in ordor to enable a proFfr urmlerstanding ol Ihe
accounts to be reached.
David Kay
Chartered Certified Accountants
Inde￿ndent Examiner
Ground Floor East
30-40 Eastche2p
City ol London
London
EC3M 1HD

St Lazarus Community of East London Trust
Stslement of Financial Activilies
Year ended 31 December 2020
2019
Unrostri¢ted
funds Totsl fvnd$ Toll funds
Incomg and endowmènt8
Donations and legacies
Other trading activities
Investment incom&
31,149
3,872
41
31.149
3.872
41
51.047
121
Total Incorne
35,062
35,062
51.168
Expendltur•
Expenditure on rai8ing fU￿ls..
Costs ol raisir¥J donat￿n$ aTrJ legacies
Totsl •xpendltur•
61.299
61,299
61.299
49,686
61.299
49,686
Not (oxpondltur•ylncon
126,237)
128.237)
ol￿r ro¢ognlsgd galn8 and losae8
Gains from revalualton ot thxed assets
161,600
161,600
135.363
Not moyomonl In ￿nd*
135.363
Re¢onclllatlon ol fvnds
Total funds broughl forward a8 previously rwrted
Prior year adjustment
TO1￿ funds brought Ii)rward as restst&l
Total lunds corrlod lorward
1,636,563
1,836,563
1,634,601
1,636,563
1.771,926
1.636,563
1.771.926
1.635,081
1,636,563
The slalernonl of linarKial activilies inclLMYes all gwns arKI losses recognised in thg ￿aT.
l income and oxpendtture derive trom continuiTrJ actswli•s.
Tho nots$ on pggos 7 to 16 fomi prt otthg$0 flmnclal stalemet

St Lazarus Community of East London Trust
Statement ol Financial Position
31 December 2020
2020
2019
Not•
Flxod assets
Tangibl& fixed assets
Heritage assets
12 1.576,821
13
169.020
1.419,7￿)
169.020
1,745,841
1.568,810
Currant a$s6ts
Stock5
Debtors
Cash at bank aThJ in hand
14
15
3,260
6,971
53,854
69,938
57,114
77.014
Crodltors: amounts falllng dug ThTlthln one year
Net ¢urrent assets
16
31,029
26,085
29,261
47.7S3
1,636.563
1,636,5&9
Totsl assets less current liabilltl•s
1,771,926
1,771,926
Net assets
Funds of the ¢harlty
Unre51ricted funds..
Revaluation resglV9
Other unrestricted income lurKIs
161,600
1.610,326
1.771.926
1.771,926
1,636.563
1.636.563
1,636,563
Total unrostriGtod funds
Total charity funds
19
These financial statements were aFproved by the board ol truslees and authorised lor issue on 20
December 2022, and are signed on behalf ol the board by..
Mr Alexandros Pelopidas
Trustee
Mr Angelos Zacharia
Trustee
Th? notgs on pages 7 to 16 fonn part of thw flnancbal ststemènts.

St Lazarus Communlty of East London Trust
Notes to the Financlal Stalemenls
Year ended 31 Decomber 2020
G8neral informatlon
The ¢harrty is a public banefit entity and a regi8lered charty in EnglaTrd and Wales and is
unincorporated. The afjdress of the prirripd office Sl. Lazarus and St Andrews Church,
Rulland Road. Forest Gate, LO￿n, E7 8PH.
Stalemfrnt ot compllanee
These linanrial statements havo boen prepafed in (xJmpllan¢e Vlith FRS 102, 'The Financial
Reporting Standard awlicable in the UK and the Republic of Ir¢land', the Statement ol
Recommended Practr.￿ aF¢)licable lo chariti&s preparing their ￿Unts in a¢¢ordance with th8
Financial Reporting SlarKlard appI￿able in the UK and Rgpublic of Ir8larKI IFRS 102} (Charities
SORP IFRS 10211 arKI Chariti8s P&t 2011.
countlng pollcle•
•1$ of pr•parntlon
The flnan¢ial statements have ljeen prepar8d on th8 hlslori¢al cost basis. as modffied by Ihg
revalualion ol certain financid assets and liatmlrtles and investment W￿rtieS measured at fair
value Ihrough in¢ome or expendilurts.
The financial slalements are prepar&g in stertirvJ, wttich Is Ihg lunctiond currency of the 8nbly.
Golng conc•rn
Therg are no material uncertainties al￿ut the chartys thllty lo o)ntinuo.
Judgements and koy 8our¢o• of o8llmatlon un￿rtaInty
Juthjemenls
1. The Carr￿ng values of propety. plant and ￿￿1Pmen1 and intangible assets are assessed
annually or more frequently il warranled by a chang¢ in circum*anc8. 11 rt is determined that the
Carr￿n9 values ol assets cannot be ra0)Ver￿J. Ihe uTrJo4wnable amourts are ¢harg&d against
current earnings.
Estimation Uncertainty
The useful lrfe ol kgy awts are estimatsd hawr¥J regard to such faclors as asset malnlenanca
and usage. The useful INes of koy assets are annualty.
Fund accountlng
unrestrict￿ fuNls are availat4e for use at tho thscretion of tho trustees to Ivrth•r any of tho
¢haritls purpo￿.
Designated furKls are unr8str1￿Id furmts earmarkgJ by the tru&ees lor patti￿lar fvture project or
¢ommitment.
Reslricled funds are Su￿ect￿j lo restrictions on their expenthturg thlared by the donor or
through Ihg terms of an atveal. and fall into one of Iv1￿ S￿￿¢laSSeS.. restricted income fund5 or
end¢)wment fU￿ts.

Sl Lazarus Community of East London Trust
Notes to Ihe Financial Ststements (¢onllnuod)
Yèar 8nd8d 31 Decemb6r 2020
Ac¢ountlng poll¢les (con11n￿d)
nmmlng resour
All incoming resources are included in the statement of financial activities when entiuement has
passed lo the charity- il is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to parb"¢ular ¢alegories of income..
income from donations or grants is rgcognised when there is evidence of entr(lement to the
gift, receipt is probable and its amount can be measured raliably.
legacy income is recognised when receipt is probable and 8ntitlemerrt is established.
income from donated goods is measured at the lair value ol the goods unless this is
impractical to measure reliably, in which cas6 the value is derived from the cost to the donor
OT the eslimated ￿$￿Ie value. Donated facilities and services are recognised in the accounts
when received rf the vdue can ba reliably measured. No amounts are includ￿1 lor the
contribution ol genoral volunteers.
income from contracts for the supply of semces 18 recconised WTth the delivery of the
contracted service. This is classified as unrestrictèd funds unless there is a conlradual
requirement for il lo be spent on a pa￿Cular purp)se and returned if unspent, in which Gase
may be regardect as raslricled.
Re$ource$ expended
Expenditure is fgcognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recoVe￿d. and is classified under headings of the statement of
linancial activitses to which it relates..
experKliture on raising funds includes the costs ol all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charrtable activities includes all costs incurred by a charity in undertaking
actwilies that further its charitable aims tor the benefit ol its beneficiaries, including those
support costs and costs relating to the govemance of the chartty apportion8d to charitable
aclivilies.
other expenditure includes all expenditure that is neither ￿lated to raising funds lor the
charity nor part of its expenditure on charitable activities.
All costs are allocated to exp9ndilure categories rellgcting the use ol the resource. Direct costs
attributable to a single activity are allocated directly lo that activity. Shared costs are apportioned
between the activities they contribute lo on a reasonable. jJJslili8ble and consistent basis.
Tonglble assets
Tangible assets are initially recorded ai co￿, and subsequently slated at ¢ost less any
accumulated depreciation and impalrmenl losses. Any tangible assets carr￿￿ al ￿valued
amounts are recorded at the fair value at the dale of revaluab.on less any subsequent
accumulated depro¢ialion and SubS￿U8nt accumulated impirment losses.

Sl Lazarus Community of East London Trust
Notes to the Financial Statements {coniinued)
Year ended 31 December 2020
Accounting poll¢les (contlnueé)
Tanglble assets (¢Onllnu¢d)
An increase in the carrying amount ol an asset as a result ol a revalualion, is recognised in other
recognised gains and losses, unless it reverses a Charge for impaimient that has previously been
recognised as expenditure wrthin the statement ol financial actsvilies. A decrease in the carryng
amount of an asset as a result of revaluation. is reCOgn￿ed in other recognised gains and losses,
except to which it offsets any previous revaluallon Gain, in which Gase the loss is shown within
other recognised gains and losses on the slalem8nt ol finanoial activities.
Deprgclatlon
Depreciation is calculated so as lo write oll the cost or valuatson ol an asset, less its residual
value, over the usefvl economic lrfe of that asset as follows:
FTeehold
Land £1,250,000 nol depreciated, Building £300,000 is
depreciat&l at 1¥&
5 /0 r￿UcIng balance
Fixtures and fittings
Herltage 8ss•ts
The charity holds heritage assets.which ar9 tangible fixed asseis ol historical,artistio or scientific
importance that are held lo advance prevention and coservalion objectives of the charity- Newly
purchased heritage assets are capitalised and included al cost including any incidental expenses
of acquisilion.
Where heritage assets were acquired in past accounting peTi￿lS and not capitalised. il can be
difficult or costly lo attribute a cost or value 10 them. In such casgs. these assets are excluded
from the balance sheet il reliable o)sl information is not available and conventional valuation
awroaches lack sufficient reliability or significant costs are involved in the reconstruction or
analysis ol past accounb'ng Tecords or in valuation, which are onerous compared with the
additional benefit derived by users of the a¢oounts in assessing the Irusl8es slewardship ol the
assets. T1￿ very long expected lives of heritage assets, due lo their nature, value and need lo be
protected and preserved means that depreciation is not material and is,Iherefore,not provided.
Impalrment of flxed assets
A remew IOT indicators ol impaimient is carried out at each repo￿ng date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amounl, the asset is impwred accordingly. Prior impaimients are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when il is not possible to estimate the recoveralJe
amount ol an indivKlual asset, an estimate is made ol the recoverable amount of Ihe cash-
generating unit to which the asset belongs. The cash-generattng unit is the smallest identifiable
group ol assets that irtludes the asset and generates cash inflows Ihai largely independent of the
cash inflows from other assets or groups of assets.
For impairment testing of goodwill. the goodwi11 acquired in a business combination is, from the
affjuisition date, alloGated to each of the cash-generating units thal are expected lo benefit from
the synergies ol the combination. irrespective of whether other assets or liabilities of the charity
are assigned to those units.

St Lazarus Communlty of East London Trust
Notes io the Flnanclal Stalemenls
Year ended 31 December 2020
Ac¢ountlng policlgs
Slocks
Stocks are measured al the lower of cost and eslimaled sellino price less costs to complete and
sell. Cost includes all (xjsts ol purchase, costs ol ￿nVe￿On and other Gosts incurr&J in briroing
tho stock to its present Iccalion and condrflon.
Government grnnts
Govornm&nt grants are recryJnis•d al the fair value of the assel re¢eried or rtrAwabl8. Grants
are not recognised untsl there is reasonable assurance that Ihe ¢harTty will comply wlth tha
Cotxlitions attaching to them arKI the grants will be r￿eNed.
Where the grant does not imwse Specifi￿ fulure performance-r8Lqted conditions on the
recipient, il is recognised in Income when the grant wc¢eeds are received or recavable. Where
the grant does impose specifi￿1 tulure perfoManCe-relat￿ conditions on th¢ r¢¢ipienl, il is
ognised in income only when the Ferfomianctrrolalod condiiions have been mel. Whoro
grants received are pmr lo satisfying the revenu8 r￿n￿"on Cfltena, they are Tgwgnised as a
nan¢lo1 In¥truments
A financial ass81 or a linanoal liabdity is recognised only when the chwity b￿Me$ a paty lo the
contra¢tuJ provtsions of Ihe instrumont.
Basic financial inslrumenls are In￿allY recognised at the amount rowV￿a or payabla Including
any related transaction costs.
Current assets and ￿rrent liabifrttes are subwuenty moasured al the cash or other
¢onsid8ralion 8xpect8d to b8 paid or re¢eiv8d and r￿1 discounted.
Debt instruments are suÈ6equenlly measur￿1 at amortwl cost.
Wher9 invsslments In shares are publi¢ty traded or their fair value can olh6rwi88 measured
raliably, the investment is subwuenlty measured at Iwr value wth changes in lair value
recognised in income and expeThJiture. Al other such investrnents ara subw4uerrtly rneasu￿d at
cost less impairment.
Other financial instruments, In¢l￿j1￿ d8ftvalNes, are Inth"ally Twni$￿1 at falr value. unles8
payment for an asset is deferr￿1 beyond nomial business terms or financed at a rale ol interest
that 1$ not a mathel Tate, in which case the asset is measured at the present value ol the tulure
payments diswunled at a market rat• of interest lor a similar debt instrument.
Other financial instruments are subsequenty measurod at fair valu8. V￿1h any changos
ognised in the statemènt of Ilnancaal acbwbes. with the exception of hech3ing instruments in a
designated hethairo relathhip.
Financial assets that are mgasur8d al ￿st or amortised cost are review&d for c4)jeclivo Q￿de￿8
of impairment al the end of each Tep)rting dale. 11 thero is (&'ective ewdon¢e ol impairment, an
impairment loss is re¢))gnisod under the appropriale headiThJ in Ihe statement of financial
actsviknes in which the lirt￿l gain was rwni8ed.
io

St Lazarus Community of East London Trust
Notes io the Flnancial Statements
Year ended 31 December 2020
£countlng pollcles (conth
Flnanclal Instwments (eonttrn
For JI equity inslrLtrnents regard18ss ol s￿nif￿ance, and other financial assets that are
indmdually S￿nrf￿¢anl. Ihese are assessod irKJiv*Jually tor impaimient. Other financial assets a
either assessed indivKlualty or grouped on the basis ol similar credit risk characteristics.
Any feversals ot impairment are r￿n1￿1 IMM￿latelY. to th8 exlent that the reversal does not
resutt in a ¢arry)ng amount of ihe financial assel Ihat exceeds what tho carryrKJ amount would
have been had tho imp&'mienl not previ¢)usly been recognisad.
Inod conlrlbutlon pl•n¥
Contributions lo defined cOntribut￿n plans are rwni8ed as an expense in ihe pgricd in which
the related s9rvte is prov*Jed. Prepaid cOntrit￿￿onS are re¢ognis&J as an assel lo the exlenl
that the prepayment Igad to a rthction in fulura payments or a cash refund.
When contributvJns aro not exFectsd to be sellled wholly within 12 months ol the end ol the
rewrting date in which the employEes render the relat&J service, the lithlty is measured on a
discounted present valye basis. The unwinding of the discount is reccgnised as an expense in
th8 period in vthich it ari￿.
Donatlon8 and lty•cl8•
Unrestricbj Total Fund• Unrestrictsd Total Funds
Funts
Funds
2019
Donatlon8
Congregation ￿nInt￿rtiOn & Donallons
Sponsored Walk
Church Fote
25,092
1.100
48,707
1,340
48.707
1,340
1,000
1.1
Qrants
Government grant income
4,957
31.149
4,957
31.149
51.047
51,047
Othèr Iradlng actlvltl8*
UnresiTiCted Total Fund• un￿Stricted Tolal Funds
Funds
Funds
2019
Parking Income
3,872
3.872
Inv•81ft￿rt Incom
Unrgstricted Totol Fund• Unrestricted Total Funds
Funds
2020
Funds
2019
Bank inlerost receNable
41
41
121
121
11

St Lazarus Community ot East London Trust
Noles lo the Financial Statemenls
Year ended 31 December 2020
Costs ot ralslng dorntlons and legacles
Unrestrctsd Total Funds Unrestricted Total Funds
Funds
Funds
2019
Costs of rwing (h)natiO￿ arKI legaryes
- Donations
61,299
61.299
49,686
49,686
NBt (exp￿￿11￿re)nncon
N8t (expen¢Sturellincome is Stal￿ after chargWlcr4Yrfingl.'
2019
Depre(Mation of tangble frxed assets
4.569
1,652
Indep￿ examinatlon feos
2019
Fees payable lo the inthperKlerrt examiner for..
IndepeTrJent examination of thè financial slatements
11K Staff costs
The total staff Costs and empk)yee ￿nefftS tor the repJTliThJ peri￿j are andysed as followE.'
2019
Wag8s and salaries
Employer contribLrf¥Jns to penS￿n pkns
15.21)0
11,4
100
15,31XI
11,5LN)
The average head cwnl of ern￿OyeeS duriNJ th8 year was 4 {2019: 2).
No employee receivgj employee benefits ol more than £60.(x￿) duriro the year (2019.. Nil).
11. Trustoe remun9ratk￿ and ex￿nseS
No remuneration, expenses or other tenefils from Ihe charrty were rgcewed bythe trustees.
12

St Lazarus Community of East London Trust
Noles lo the Financial Statemenls (¢tsnllnuedJ
Year ènded 31 December 2020
12. Tangible fixed as$•t$
Freehold Fixtures and
property
fittings
Total
Cost
At 1 January 2020
Revaluations
1.388,400
161.600
90,713
1,479,113
161.6CX)
At 31 December 2020
1,550,¢￿0
90,713
1,640.713
Depreclatlon
At 1 January 2020
Charge lor the year
At 31 December 2020
59,323
1.569
59,323
4,569
63.892
3,000
3,000
60,892
Carrylng amount
At 31 Decomber 2020
1,547.000
1,388,400
29,821
31,390
1.576,821
At 31 December 2019
1,419.790
1& Herltage assets
The heritage assets are the sculptures, icons and olher religious ornamgnts made from precious
metals that are utilised in the church. These ilems are acquired by the trustees and are IcK)ked
after and mwnlained by a group 018 volunteers.
Herltage
asset 1
Cost or valuatlon
At 1 January 2020 and 31 Decernbor 2020
Accumulated depreciatlon
At 1 January 2020 and 31 Docgmber 2020
Carrylng amount
At 31 Dgcember 2020
169,020
169,020
169,020
Al 31 December 2019
The statues, icons and ornaments have all been reported al cost.
13

St Lazarus Communlty of Easl London Trust
Notes to the Flnanclal Statemenls {eonMnu8dJ
Year ended 31 December 2020
1& Herltage assets {conllnued)
Heritage assets ro¢ognlsed at valuatlon
In respect ol heritage assets recognised al valuation. the aggregate (y)51. depreciation and
comparable carrwng amourrt that would have be8n recognised rf the assets had been carried
under the historical cost model are a5 follows..
Herltagg
asset 1
At 31 December 2020
Aggregate cosl
Aggregate depreciation
Carrylng value
169,020
169,020
At 31 December 2019
Aggregate cost
Aggregate depreciation
Carrwng vdue
169,020
169,020
1& Sto¢k$
2019
Raw materials and consumables
3,260
6,971
15. Deblors
2019
Prepayments and a¢crued income
105
16. Credltors.. amounts falllng due wlthln one year
2020
2019
Bank loans and overdrafts
Trade creditors
Accruals and deferred inGome
25.900
2,761
2,368
28,301
960
31,029
29,261
17. PMslons and other post retlrement bon8flts
Dellned contrlbutlon plans
The amount recognised in income or expendhure as an expense in Telalion lo defined
contribution plans was £10012019.. £1001.
14

St Lazarus Community of East London Trust
Notes lo the Flnancial Statemènts (eontlmthyj
Year ended 310ecember 2020
18. Govgrnment grants
The amounts recc¥Jnised in the financial statements for government grants are as follows..
2020
2019
Reeognised in income Irom donations and legacies:
Government grants income
4,957
19. Analysls ot charftable fundB
Unrestrlcted fund$
At
1 Jan 2020
Gains and Prior year
losses adjustments31 Dec 2020
Income Expenditure
Generd funds
Revaluation
reserve
1,636,563
35,062
161,299)
1,610,326
161,600
161,600
161.60
1,636,563
35,062
161,2991
1,771,926
At
1 Jan 2019
Gains and Prior year
At
losses adjuslmeTrts 31 2019
Income Expenditure
General funds
Revalualion
resetve
1,634.601
51,168
149,6861
480 1,636,563
1.634,601
51.168
149.6861
480 1,636,563
20. An0ty￿S of not 8wJets between funds
Unrestricted Total Funds
Funds
2020
Tangible fixed assets
Heritage assets
Nel a&*t¥
1,576,821
169,020
1,745,841
1.576,821
169.020
1,745.841
Unrestricted Total Funds
FLsnds
2019
Tangiblg fixed assets
Heritage assets
Net awt$
1,419,790
169,020
1,419,790
169,020
1,588,810
1,588,810
15

St Lazarus Community of East London Trust
Noies to the Financial Stalemenls (¢othwdJ
Year ended 31 December 2020
21. Flnanelal Instruments
The ¢arwng amount for each category of financial instrument is as foll¢)ws'.
2020
2019
Flnpncial Ilabllltlo$ mèasured at lalr valu8 through income and 0x￿ndIture
Financial liabilities measured at fair value through income and
expenditure
25.900
28,3¢J)
The loan will be derecognised ollcg It has been paid ofl in lull.
The current eArrying value of the loan to Saint Nicholas Educalional Trusl is £25,900.
16