CHARrrY REGISTRATION NUMBER: 1053102
St Lazarus Community of East London Trust
Unaudited Financial Statements
31 December 2021
ER
Chartered Certified Accountants
Ground Floor East
3040 Eastcheap
City of London
London
EC3M 1HD

St Lazarus Community of East London Trust
FinancEal Statements
Year ended 31 December 2021
Pages
1to3
Trustees, annual report
Independent examinerfs report to the trustees
Statement of tinancial athities
Statement of financial position
Notes to the financiat statsm8rrts
7t016

St Lazarus Community of East London Trust
Trustees, Annual Raport
Year ended 31 December 2021
The trustses present their report and the unaudited financial statements of the ¢harity tor the year
ended 31 December 2021.
Reference and admlnlstratlve detalls
Regist•r8d eharlty name
St Lazarus Community ol East London Trust
Charlty registratlon numbor
1053102
Prlnclpal offlce
St. Lazarus and St. Andrews Church
Rutland Road
Forest Gale
London
E7 8PH
The trustees
His Eminence Archbishop Nikitas Loulias
Mr Alexandros Pe10￿a5
Mr Angelos Zacharia
Mr Panayiolis Fokou
Mr Chris Alexandrou
Mr AleGOS Lysardrou
Mr Panawolis Kourtis
Mr Peter Zenios
Independent oxamlner
David Kay Chartered Certrfied Accountants
Ground Floor East
30-40 Eastcheap
City ol London
London
EC3M 1HD

St Lazarus Community of East London Trust
Trustees. Annual Report (conthMK
Year ended 31 December 2021
Structure, governance and man•geirn
Legal and Administrative
The chartty is controlw by a deed of tru￿ which sets the basis on which trustees op8rate and cont￿1
the Irust.The tnjst is an urMncorwrat&l entty arxl govem&J by￿ trust deed.
Governance
The trust is controlled arKI operated in the interest of the I￿al community by e￿80 Iwstees.The
trustees are appointed for a ts¥e￿e month pericxj after whi¢h they may be re-electwj. The trustees
meet on a quartedy bas￿ lo deliberats on the Current issues make aFpfcfJriate and majorty
decisions concerning the char￿S finanod and socia] affalrs.
Risk Management
The trustees have a duty to safeguard the charl￿S assets and to wEur¢ that the charity has adequale
lunds to meet JI ils C￿￿ent and future commthents. The trustees ensure that the current procedures
in place are able to meet ihe aLxJve duties and are wewed regulady lo ensure they remain effective
and relevanL
ob￿ctIVeS and a¢llvllles
General Objectwes
The objects of the charity are to advance the Greek Orth(xhJx faith.to advance public education.to
relieve povety,sickness and iJslress and to proV￿e facilities in the interest of the S￿la1 wettare lor
reCreat￿n and leisure time acbvities vthh the am of improwng the coThJikn"on ol lil8 for Ihe inhakntants of
Ihe London &)rough of Newham and rts environs.
Wethming and HosFitalty
The charity has aclively encouraged implemented a policy which welcomes everloody regardless
of ethnicity and social background who y￿h to Voorship and actNely parbcipate in the charws current
and future ath"vities.
FurKI raising a￿1VitieS
A sponsored walk held annU￿ty whwe members of the congregation and other volunteers parhcipalo.
An annuai fete is hekl at the church premises where ev¢ryLx)dy is In￿1￿￿ to participale. Members of
the committee and those from Si. Martha aThY Maria Charity OTganisation prepare food and assort￿1
sweets which is sold lo guests. SuFWrters and other rnem￿rs ol the public are inwted to sponsor
those parbupaliro. Other actNibes under COllSKJeration are sponsored fwe side football toumaments
and annual day trips.Th8 Committee 15 open aThJ wel(x)mes new hleas to improve and increase lurKI
raising.
Impro￿ng communicatM)n
The charty is hoping to bu1￿ a website whth rl hc￿S will improve (£Mnmunuticn bell￿n the charity
and the rxjblic and to bettor promote the charills ctyecbves.

St Lazarus Community of East London Trust
Trustees, Annual Report (conthK*è)
Year ended 31 December 2021
Achtevements and perfornwnce
During the Current year the trustees worked to mwntain the focus of the trusvs acbvlbes as laid oul in
its objectives. These objectives are the provisN)n of services for the local community, the
understanding of Greek Orthrxkjx faith. the teachirwj arKI promolion ol Gfeek language, cumure and
ethos. 11 also provxles SUFWrt to members of the community in need throLMJh the work of the Ladies
Auxiliary committee which PTOVKles meals to Ihose in ng&1 and ￿SitS and comforts pwile in hosptals.
Flnanclal review
Current Resuhs
The results for the period are shown on pages 5 10 6 tr4olher the attached notes on pages 7 10 11
in the accounts. The charity has register a net surplus 01 £130 of donations r￿￿ed over expendilu
incurred which was offset ag￿n$t the charitls unreslricted reserves.
Flnanclal Instruments
The charity has a loan from the Saint Mcholas Ed￿tIonal Trust wh￿h it I￿k out in April 2017 and 1$
paying bad( in monthly installments.
The trustees. annual report was aFv0v￿1 on 20 D￿Mb8T 2022 and signed on behalf ol the board of
trustees by".
Mr Aexandros PekJpKlas
Trustee
Mf Aroekns Zacharia
Tnjstee

St Lazarus Community of East London Trust
Independent Examiner's R8POrt to Ihe Trustees of Sl Lazarus Community of
East London Trusl
Year ended 31 D8c8mbor 2021
I report to lh8 trustees on my examinalion of the financial slalements of St Lazarus Community of East
London Trust I'the Charity) lor the year ended 31 December 2021.
Re$pon$lbllltles and ba818 01 report
As the trustees of the charity you are responsible for Ihe preparation of the financial statements in
accordanee with the requirements of thg ChaTilies AGt 20111lhe Acr}.
I report in respect ol my examination ol the charity's linancial stalemenls carried out under Section 145
of the 2011 Act and in carrwng out my Èxamination I have followed all the applicable DireGtions given
by the Charty Commission under section 14515llbl ot the Act.
Independent examlner's statomont
I have completed my examination. I confirm Ihat no material matters have come to my attention in
conneclion wilh the oxaminalion giving me cause lo believe that in any material respect..
accounting record5 We￿ not kept in respect 0¢ the ¢harity as required by section 130 of the
Act., or
the financial statements do not accord with those reGords' or
the finanGial statements do not comply ￿th the applicable requirements concerning the form
and content ol accounts set out in the Charities IAecounts and Reports) Regulations 2008
olher than any requirement that the amunls give a 'lrue and fair. view which is not a matter
Considered as part ol an indepondenl examinalion.
I have no concerns and have come across no other matters in connection with th8 examination lo
which attention should be diawn in this report in order lo enable a proper understanding ol the
accounts lo be reached.
Damd Kay
Chartered Cett'fied Accounlanls
Indettndent Examiner
Ground Floor East
30-40 Easlcheap
City of London
London
EC3M 1HD

St Lazarus Communlty of East London Trust
Statemenl of Flnancial Activllles
Year ended 31 December 2021
2021
Unrestricted
funds Total lunds Total funds
2020
Income and endowments
Donab"ons and legacies
Other trading activities
Investment incorne
57.940
3.095
57,940
3.095
31,149
3,872
41
Total incom?
61.040
61,040
35,082
Expendlture
Expenditure on raising funds..
Costs ol raising donations and legacies
Total oxpendlture
60,910
60,910
60,910
60,910
61,299
61,299
Net in¢omel{expenditure)
130
126,2371
Other recognlsed gains and losses
Gains from revaluation of fixed assets
161,600
Net movement In lunds
130
130
135,363
Re¢onclllallon ot funds
Total funds brought forward as previously reported
Prior year adjustment
Tolal lunds brought forward as re51ated
Totsl funds carrl8d forward
1,771,926
912
1,771,926
912
1.636,563
1,772,838
1.772,968
1,772,838
1,772,968
1,638.563
1,771,926
The statement ol finanGial a¢livilies includes all gains arKI l(%ses recognised in the year.
All income and expenditure derivg from continuing activities.
Tho not•s on pages 7 to 16 form part of these fln8nclal statsmènts.

St Lazarus Communlty of East London Trust
Statement of Flnancial Position
31 December 2021
2021
2020
Flxed assets
Tangible fixed assets
Heritage assets
12
13
1,572.360
189,020
1.741,380
1,576.821
169,020
1.745,841
Curront assets
Stocks
Cash at bank and in hand
14
4.250
54,869
59,119
3,260
53,854
57.114
Credltors: amounts lalllng due withln one year
Net currgnl 8s$el$
15
27,347
31,772
31,029
26.085
1.771,926
Total assets18ss current Ilabllllle8
1,773,152
Creditors: amounts falling duo aftèr more Ih8n one year
Net assgts
16
1,772,968
1,771,926
Funds of the ¢harlty
Unrestricted funds..
Revalualion reserve
Other unrestricted income funds
161.600
1,611,368
1,772,968
1,772,968
161,600
1,610,326
1,771,926
1.771,926
Total unrestrieted funds
Total charlty funds
19
These financial statements were approved by the board of trustees aTrY authorised lor issue on 20
De¢ember 2022, and are stgned on behalf of the Lx)ard by..
Mr Alexandros Pelopidas
Trustee
Mr Angelos Zacharia
Trustee
T￿ n￿e9 on pago9 7 to 16 form part of thete IlnAnclal ststgmants.

St Lazarus Community of East London Trust
Notss to the Financial Ststements
Year ended 31 December 2021
General Informatlon
The charity is a public benefit entity and a registered charity in England and Wales and is
unincorporated. The address of the principal otrice is Sl. Lazarus and St ANlr8ws Church,
Rijtland Road, Forest Gate, London. E7 8PH.
Ststgment of ¢ompllance
These financial slatemenls have been prepared in compliance with FRS 102, Yhe Financial
Reporting Standard gpplicable in the UK and the Republic ol Ireland., the Statement of
Recommended Practice app￿iCable lo charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in tho UK and Republic of Ireland IFRS 1021 Icharilies
SORP IFRS 10211 and the Gharilies Act 2011.
Ac¢ountlng pollcles
Bas18 of proparatlon
The financial slalements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and inveslmenl properbes measured at lair
value through income or expenditure.
The financial statements are prepared in sterling, which Is the functional currency ol the entity.
Golng concem
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources ol estimatlon uncertalnty
Judgements
1. The ¢arrwng values of PToperty. plant and equipment and intangible assels are ass8ssod
annually or more frequently if warranted by a change in circumstance. If it is detsmined that the
carrying values ol assets ¢annot be recovered. the ungovernable amounls aro charged against
current earnings.
Eslimation Uncertainty
The useful life of key assets are estimated having regard to such factors as asset m￿ntenanCe
and usage. The useful lives of key assets are reviewed annually.
Fund accounting
Unrestri¢ted fuNls are available lor use at the discretion ol the twslees 10 further any of the
charl￿S purposes.
Designated funds are unrestricted funds earmarked by the trustees lor particular futsjre project or
commitment.
Restricted funds are subjected lo reslriclions on thwr expenditure dgclared by the donor or
through the term5 01 an appeal, and fall into one ol Iwo sub-classes= restricted income tunds or
endowmenl funds.

St Lazarus Community of East London Trust
Noles lo the Financial Statements (eontinued)
Year ended 31 December 2021
Accounting pollcle$ (conllnwd)
Incoming rgsourGg8
All incoming resources are included in the slalemenl ol financial activities when entitlement has
passed lo the ¢harity- il is probable that the eGonomic benefits associated wlh the Iransaction wl
flow lo the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income..
income from donations or grants is recognised when there is evidence of gntitlement lo the
gill, receipt is probable and its amount can be mgasured reliably.
legacy income is recognised when receipt is probablg and entitlement is estaEJished.
income from donated goods is measured at the lair value ol the goods unless this is
impractical to measure reliably, in which case the value is deriv&l from the cost to the donor
or the eslimaled resale value. Donated faolities and services are Tecognised in the accounts
when received il the value can be reliably measured. No amounts are included for the
contribution ol general voluntoers.
income from contracts lor the supply ol semces is recognised with the delivery ol the
contracted seNice. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expendod
Expenditure is recognised on an accwals basis as a liability is incurred. Expenditure includes any
VAT which cannot bg lully recovered, and is classified under headings ol the slalement of
financial activities to which it relates..
expenditure on raising lurKls includes the costs of all fundraising acliwb"es, events, non-
charitable trading activitie$, and the sale ol donated go¢xls.
expgndilure on charitable activthes includes all costs incurred by a charity in L¢ndertaknng
aclivf(ies that further ils charitable aims fer the benefit of its beneticiaries, in¢luding those
SUPFX)rt costs and costs relating to the governan￿ ol Ihe charity apportioned to charitable
aclivrties.
other expenditure includes all expenditure that is neither relat￿ to raising fvnds tor the
charty nor part ol ils expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the us8 of the resource. Direct costs
attributable to a single activity are allocated directly lo that activity. Shared costs are apFX)rboned
between the activities they contribute lo on a reasonable, justiftable and consistent basis.
Tangibl• assets
Tangible assets are initially recorded at cosl, and subsequenlly Stat￿ al cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the lair value at tho date ol revaluation less any subsequent
accumulated deprecialion and subsequent accumulat￿￿ impaimient losses.

St Lazarus Community of East London Trusl
Noles to Ihe Finan¢lal Statements
Year ended 31 December 2021
AccountlrvJ pollclo8 (CL
Tanglble assets
An increase in the carying amounl of an asset as a resuh ol a Yevalualion. is recognised in olher
recognised gains arKi loss88, un￿SS il reverses a charge for impaimienl that has previously been
recogn￿e￿ as exwndiluTe wlhin the slalomonl of financial aclivib"e$. A decrease In the carrying
amount of an assel as a result ol revalualion, is recogntsed in other recognised gains and losses,
except lo which rt oftsats any previous revaluation gain, in which case the loss is shown within
other recognised g￿nS and losses on the statemerrt of finawd acbvities.
Depreclatlon
D•pr¢¢ialion is Calculat￿ so as to writs off cost or valuation of an asseL less its residual
value, Over the useful economic lrfe of that asset as follows".
Land £1,250.000 rnt depreciated. Building £300,C￿) is
dweciatfrJ at 1%
S% r&Jucing balar
Fwhokl
Fixlures and fittings
Hwltay as8Ot•
The charity holds herltsg8 assels,wtTrich are tangible fixed assets ol hislori¢al,artistic or sci8ntifl¢
importanc8 that are hekl lo advanca pf8vents.on and coseNab"on objects'v8s ol lh8 ¢harity. Newly
purchased heritage assats ara cathlised and included at cost in¢I￿lIng any incwjental 8xpens08
of acquisilion.
Where heritage assots were a￿￿1r￿j in past accounting p9rths and caphali88d, il can be
dillicuh or costly to attritxjlo a ¢osl or value to Ihem. In such cases. these assets are excIt￿ed
from the blan¢e sheet rf reliable cost information 1$ noi available and conventional valualion
approaches lack suff icient reliaknlty or significanl costs are invofved in the reconslruclion or
analysis ol past accountiro records or in valuation. which are onerous tr)mpared with tho
additional benefit derivèd by users ol the accounts in aSSe￿ng Ihe trustees stewardship ol the
assets. The very long expectwj lives ol heritage assets, due lo fvir nature, value and need to be
protscted and preseNed me8ns that depr￿jaIljn is rh)t materid arKI L8,thorefore,nol provided.
Impalmient ol flxod as*•ti
A review lor indicators of impaimient is caffied ovl al each reporting data. Wth tho recoveTabKg
amount being estr'maled where such Ind￿tOrS exist. Where the carryng value exce&Ys the
recoveraEAe amount. the asset is imP￿r￿j accorth'roty. Pr￿f impwrm&nts aro also rewewed lor
poSsi￿e revers￿ ai èach reporting date.
For the ￿rF￿e$ of Im￿1rMenI tosting. it is not k•)ss￿le to eS￿Mate tho re¢overabk8
amount ol an ifKlivkJual asseL an est'male is made of the recoverable amounl of the cash.
generabng unit to which the asset beiory. The cash-generabng unil is the smallest identtfiable
group of assets that inclLKles the asset and generates cash infbws It@t largely independent ol the
cash inflows from other assets or groups of assets.
For impairment testing ot gcM)dw'sll, the gtjxts￿I1 acquired in a t￿SInesS Comlj.nath￿ is, from th8
acquisitson date, allocated to each of the cash-generating units that are expected lo bgnefil from
the synergies ol the combinatj'on, irrespeciive ol whether other assets or lialylilies ol the charity
are aswgned to those unrts.

St Lazarus Communlty of East London Trust
Notes to the Financlal Statements
Year ended 31 December 2021
AccountlNJ pollcleg
Sto¢k$
Stocks are measured al the h)wer of cost and estimaled selling pite less costs lo complete and
sell. Cosl includes costs of purchase. Costs of convetsion and other (yjsts in¢ufred in bringing
the stock lo its presenl location condition.
Govomm•nt grants
Governmwl gfants arè reC￿nIsed at tha taif value of thg assel or roceivablg. Grants
are not recognised unlil there is reasonable assurance thal tho charity will comply with the
coTrJth'on$ atta¢hing to them arnl the grants will be r￿e1ved.
Where the grant does r￿1 impose specified luture performance-relalod conditions on the
recipient. it is r￿OgniSed in income when th8 grant prcKeeds are received or rg¢eivable. Where
Ihe grant does imp)se ¥*cified future pertormance-relat&l conditions on the r￿1plent, il is
recognised in income only wthen the porformanc0-relai￿ condsti'ons havg been mel. Where
grants received ar• prior lo salislw'ng the revenue recc¥Jnition criteria, they are recognised as
Flnanclal Instrumonts
A financial asset or a financial li8bility is reoJgnk8ed only the d)arity Lw)m88 a party to the
contractual pwsb)n$ of the instrument.
Basic financial instruments are initially al tha amount receivable or payabl6 Including
any rglatsd Iransa¢bon costs.
Current assets arKI wrrent liabilibes aro subsequenty maasur￿l at tho ¢ash or othar
con5id¢ralion expected lo bo w"d or received arKI not discounted.
Debt instruments are sULw￿nuY Measur￿ al amort189d o)st.
Where investments in shares are puuidy traded or their fair value can Othe￿$8 b8 measurod
re￿lably, the investment is subsequerrtly measured al lair value wlh changes in lair value
recognised in income and expeTrYrture. All other such investrnents are SLI)swuenUy measurfyj at
cost sess impaifment.
Other financial inslruments, In¢l￿j1￿ dwivaiw86, are Inmally rwnised at fdr value, un1888
payment lor an asset is d8leryed bgyond nomial ￿SinesS terms or linancod al a rale of interest
that 15 nol a market rate. in which case the assel is measured at tho pregenl value of the future
payments discounled at a market ralo 01 interest for a similar debt instrument.
Olher tinancial instruments are subsequentty measur&J at fwr value, with any changes
recognised in the statemeni of flnancial aclivili¢s. wilh the exception of hedging instruments in a
deggnated hedging relatk)nship.
Financial assets that are measured at (x)st or amortised (x)sl are rewewed for objective evKlence
of impairment at the erKI of each reporbng date. 11 t￿re ts Obl￿tIVe ewdgnGe ol impairment. an
impairment loss is recognis8d ur¥Jer the appryriate headirtg in Ihe ststement of tinancial
aclmties in which the initial gain *8s r6rconiS￿.
10

St Lazarus Community of East London Trust
Notes to the Flnancial siatements (wJlb¥•l)
Year ended 31 December 2021
Accountlryj poll¢loS
Flnanclal Instwmonts Iconth
For all equty instwments r&Jardless of signthcance. and othw financi￿ assets that are
individually signiticanl, these are assessed indNiduaily frN impairmenl. Oiher financial assets are
either assessed indivKlually or groyd on the basis ol similar credri risk characterisli¢s.
Any reversaL8 of impairmerrt are rwnised imme(lial8ty, to the extent that the roversal ¢kses not
result in a carrying amount of the financial assot that exc88ds wfftat the Carrying amount Vdould
have been had the impairment not previously teen recognised.
Dofln8d contrltArtlon plan•
Contributions lo dolined contribut￿n plans ara reCognis￿l as an expense in Ihe pa￿0d in which
the related service is pr0vhdè￿. Pre￿ conlrthb.ons are recry3nised as an ass81 to the extent
that the prepayment will lead to a redu¢tion In fthuro payments or a cash refund.
Whèn conlribubons af8 nol expect•J to be settled wholly wbltwn 12 months ol the end of the
r¢porting dale in which the omployees render th• relal&J service, the liability is measured on a
discounted present value basis. Th¢ unwindir¥J ol the di$￿Unt i8 rwnis¢d as an expenso in
lh8 period in which rt arises.
Donollons and1ogacle•
Unrestrictod Totsl Fund• Unrestrict•Y Total Fund8
Funts
Funds
2020
Donatlons
Congregation conlribution & Donallons
Sp)nsored Walk
52.989
2,865
25,092
1,100
25,092
1,100
2,865
Grnnts
Governm¢nt grant income
2,086
57.940
4.957
31.149
4,957
31.149
57.940
Oth0r trodlng acllvltl••
Unrestricted Total Funds unr￿1￿cted Totd Funds
FuThJs
Funds
2020
Fu￿1raising events
Parking Income
935
2,160
2,160
3,872
3,872
3,872
3,872

St Lazarus Community of East London Trust
Noles to the Flnancial Stalemenls
Year ended 31 December 2021
Investfflent Incomfr
un￿trIcted Totsl Funds Un￿StriCted Total Funds
Funds
Funds
2020
Bank interest r8wvatle
41
41
Cost8 ol ralslng donat10￿ and1ogado•
Unrestricted Totsl Fund• Unrestricted Totl Funds
Funds
Funds
2020
Costs ol raisiro donations aThJ18gaoes
- Donabons
60.910
60,910
61.299
61,299
Net Incom•l(oxporKlrturn)
Net Incomellexpan(ffture} is stated after char￿￿{Cled1llngl.'
21721
2020
Depi8Thabon ol tsnlible fixed assets
4.461
4.569
Indopond•nl •xamlnaUon f*•
2020
Feès payable lo the inth￿ndent examiner for..
IrKlependent examination of the linancid statements
432
10. Staff ¢osts
The total Staff costs aThl em￿0ye9 b•nelrts for th& reportlng ￿Nc￿j are analysed as follows..
2021
2020
Wages and salarios
Ernplo￿r contributions to pension plans
16,985
50
15,200
100
17,035
1 S,300
The average head ¢wnt of empbye8s during ts >ear was 2 (2020: 4).
No employee re¢4vgJ employee L￿0￿￿ of more Ihan £60,(W duriNJ the ypar12020.. Nil).
11. Truslw r•munernllon and oxpuile
No remuneratKJn. expgrtses OT other bgneffts from th8 charity *ere recwvwj by the trustees.
12

St Lazarus Communlty of East London Trust
Noles to the Financlal Statements (contlnued)
Year ended 31 December 2021
12. Tanglble flxed a880ts
Freehold Fixtures and
property
fittings
Totsl
Cost
At 1 January 2021 and 31 Decamber 2021
Depreclatlon
At 1 January 2021
Charge for the year
At 31 Deeember 2021
1,550,000
90.713
1,640,713
3,000
2,970
5,970
60,892
1,491
63,892
4,461
62,383
68,353
Carrylng amount
At 31 December 2021
1,544,030
1,547.000
28.330
29,821
1.572,360
1,576,821
A131 December 2020
13. Herltsge assets
The heritage assets are the sculptures, icons and other religious ornaments made trom precious
metals that are utilised in the chur¢h. These items are acquired by the trustees and are looked
after and mainlained by a group 018 volunteers.
Herltage
asset 1
Cost or valuatlon
At 1 January 2021 and 31 December 2021
A¢¢umulated depreciation
At 1 January 2021 and 31 Decembèr 2021
Carrylng amount
Al 31 December 2021
169,020
169,020
169,020
At 31 DecgmbeT 2020
The statues, icons and ornaments have all been reported at cost.
13

St Lazarus Community of East London Trust
Notes to the Financial Slatements
Year ended 31 December 2021
13. Horftago assots (con11N￿)
Herltage assots rocognlgod at ¥aluAllon
In respect ol ￿ritage assels recognised at valuab"on. Ihe aggr&Jale cost, depreciation and
comparable Carr￿ng arn￿nI that would have b88n r8cs)gnised il Ihe assets had been carried
under the historical cost mcrfjd are as folbws..
Horltage
awt1
Al 31 Oec•mbor 2021
Aggregate cost
Aggregate depreoalion
Carrylng value
169,020
169.020
Al 31 December 2020
Aggr¢gale ¢osl
Aggregat8 depwiab'on
Carrying value
169.020
169,020
14. Stock•
2020
Raw matorlals and consumab￿8
4,250
3,260
15. Crodllors: 4mount8 f•lllng due wtthln ono year
2020
Bank loan8 arKI overdrafts
Trade creditors
AccNab and deferred irwme
25,901
25,900
2,761
2.368
31,029
27,347
1& Credltor8: amount8 lalllng du• allor moro Ihan ono
2020
Social security and other tsxes
17. Pen81ons and other post retlremerrt bonoffts
Deflned conlrlbutlon pla
The amount rwnised in income or experKlI￿ra as an expense in relation to delin
ntribution plans was £50 {2020: £1LKII.
14

St Lazarus Communily of East London Trust
Noles to the Financial Stalements (conllnuod)
Year ended 31 December 2021
1& Government grants
The amounts rec(¥Jnised in the financial statements for governmenl grants are as lollows..
2021
2020
Rec(xJnised in income from donations and legacies..
Government grants income
2,086
4,957
19. Analysis of charltablg lunds
Unrestrl¢ted funds
Gains and Prior year
losses adjuslmerrts31 De¢ 2021
1 Jan 2021
Income Expendtture
Genèral funds
Revaluation
reserve
1,610,326
61,040
160,910)
912 1,611.368
161,600
161.600
1,771.926
61.040
160,9101
912 1,772,968
At
1 Jan 2020
Gains and Prior year
At
losses adjustrnonts 31 Dec 2020
Income Expenditure
General funds
Revaluation
resetVO
1.636,563
35.062
161.2991
1,610,326
161.600
161,600
1.771.926
1,636,563
35,062
161,2991
161.600
20. Analysis of ngt assets betweon funds
Unrestricted Totsl Funds
Funds
2021
Tangible fixed assets
Heritage assets
Net as8et8
1.572,360
169,020
1,741,380
1,572,360
169,020
1,741.380
Unrestricted Total Funds
Funds
2020
Tangible lixed assets
Heritage assets
Net ￿et9
1,576,821
169,020
1,576,821
169,020
1,745,841
1,745,841
15

St Lazarus Community of East London Trust
Notes to the Financial Statements (C￿
Year ended 31 December 2021
21. Flnanclal Instruments
The car￿ThJ amount for each cat￿ry of finarKial instrum•tt is as follows..
2020
Flngnclal Il•bllttles meosured at falr ￿lu? through Ineome and exP￿dIture
Financial liabilities measured al IWT value Ihrough income and
expenrfrtUT8
25.900
25,9C
The loan will b& dare¢opniwl ow il has ￿en paKJ off in frjll.
The Current caryng value ot ihe ban to Swnt Nicholas Ed(￿ational Trust i8 £25.900.
16