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2026-04-05-accounts

St Athanasius COPTIC ORTHODOX CHURCH Norwich

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

YEAR ENDED 05[th] April 2026

St Athanasius COPTIC ORTHODOX CHURCH Norwich

NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 5th April 2026

CONTENTS

PAGE
CONTENTS 1
CHARITY INFORMATION 2
TRUSTEES REPORT 3-4
INDEPENDENT EXAMINER’S REPORT 5
STATEMENT OF FINANCIAL ACTIVITIES 6
BALANCE SHEET 7
EXPENDITURE 8
NOTES 9-10

ST ATHANASIUS COPTIC CHURCH

1

St Athanasius COPTIC ORTHODOX CHURCH Norwich

CHARITY INFORMATION

For the Year Ended 5th April 2026

SECRETARY Dr Nabil Fanous

CHARITY NUMBER 1086561 BANKERS {1} Nat West Bank {2} The Royal Bank of Scotland plc {3} Lloyds Tsb

ST ATHANASIUS COPTIC CHURCH

2

St Athanasius COPTIC ORTHODOX CHURCH Norwich

TRUSTEES REPORT FOR THE PERIOD ENDED 5th APRIL 2026

The trustees present their report and accounts for the period ended 5th April 2026

TRUSTEES

The trustees named on page 1 have served throughout the period. Appointment of trustees is governed by the Trust Deed of the Charity. The Board of Trustees is authorized to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee.

INVESTMENT POWERS

The trust deed authorizes the trustees to make and hold investments using the general funds of the charity.

CONSTITUTION, OBJECTS AND POLICIES

The Charitable Trust is constituted by Trust Deed, and its objects are to provide worship for believers of the Coptic Orthodox Faith.

The policy of the Charitable Trust to be the provision of additional finance in order that its objects stated above might be further achieved.

DEVELOPMENT, ACTIVITIES AND ACHIEVEMENTS

The trustees consider that the performance of the charity this period has been most satisfactory.

The trustees would not be able to provide the various services to the congregation without the continuous support of a reasonable number of members.

FINANCIAL REVIEW

The financial position of the charity remains strong. Total incoming resources for the year were £297,228 , which includes £49,191 of Gift Aid (2025: £37,248) , and total expenditure was £132,526 , resulting in a net surplus of £168,703 . Total funds carried forward at 5 April 2026 were £1,797,654 .

During the year, members of the congregation provided interest-free loans to support the construction of the new church building. These loans were used solely for building works and are expected to be repaid over the next two to three years. As the funds are repayable, they have been treated as liabilities rather than restricted income

FUTURE DEVELOPMENTS

Construction of the new church building continues to progress. The temporary hall remains in use for services. The trustees expect further development work to continue during the next financial year.

ST ATHANASIUS COPTIC CHURCH

3

St Athanasius

COPTIC ORTHODOX CHURCH Norwich

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 05[th] APRIL 2026

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees are pleased to report that the new church building has now been completed and officially opened during the year. This marks a significant milestone in the life of the congregation after many years of planning, fundraising and construction work. The new church is now fully operational and being used for regular liturgies, pastoral services and community activities.

The trustees will continue to oversee the remaining development works around the site, including any final landscaping, furnishing and improvements required to support the growing needs of the congregation. Ongoing maintenance and stewardship of the new building will remain a key focus in the coming year. (a)select suitable accounting policies and apply them consistently.

(b)prepare the financial statements on a going concern basis unless it is inappropriate to assume 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. They 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.

APPROVAL

This report was approved by the trustees on 04/07/2026 and signed on their behalf.

Dr. Nabil Fanous

Trustee

ST ATHANASIUS COPTIC CHURCH

4

St Athanasius COPTIC ORTHODOX CHURCH Norwich

Independent Examiner's Report to the Trustees of St. Athanasius Coptic Orthodox Church

I report to the trustees on my examination of the financial statements of St Athanasius Coptic Orthodox Church, Norwich (the charity) for the year ended 05 April 2026.

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the

accounts give a true and fair 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 to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Accountant

Mahir Tawfig FMAAT

Dated: 06/07/2026

ST ATHANASIUS COPTIC CHURCH

5

St Athanasius COPTIC ORTHODOX CHURCH

Norwich

Statement of Financial Activates for the period Ended 05th April 2026

Note.
INCOMING RESOURCES
Monthly contribution
Collection & Church Boxes
One off Donation
Investment Income
Gift Aids Recovered
Trips & Activities
Total Incoming Resources
RESOURCES EXPENDED
Charitable expenditure
Management and administration of the
charity
1
Total Resources Used
Net Movement in Funds for the period
Balance Brought Forward at 5 April 2025
Total Funds C/F at 5 April 2026
Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2026
2026
2026
2025
£
£
£
101,934
0
101,934
113,384
2,100
0
2,100
5,534
128,416
0
128,416
82,018
4.93
0
4.93
11.55
49,191
0
49,191
37,248
19,582
0
19,582
11,657
301,228
0
301,228
249,853
132,526
0
132,526
85,546
132,526
0
132,526
85,546
168,703
0
168,703
164,307
1,632,951
0 1,632,951
1,468,644
1,801,654
01,801,654
1,632,951

ST ATHANASIUS COPTIC CHURCH

6

St Athanasius COPTIC ORTHODOX CHURCH

Norwich

BALANCE SHEET AS AT 05TH April 2026

Note
Fixed Assets
Tangible Assets
2
Free Hold Property
Building Extensions
CURRENT ASSETS
Cash at Banks and in Hand
Total Assets
CURRENT LIABILITIES
Trade Creditors
Long Term Liabilities
Loan
Total Current Liabilities
NET ASSETS
Financed By Unrestricted Funds
2026
£
0
390,000
1,623,839
32,495
2,046,334
0
248,680
248,680
1,797,654
1,797,654
2025
£
0
390,000
1,383,407
79,224
1,852,631
0
219,680
219,680
1,632,951
1,632,951

This financial statements were approved and authorised for issue on 04/07/2026 and signed on behalf of the Trustees by

Trustee

ST ATHANASIUS COPTIC CHURCH

7

St Athanasius COPTIC ORTHODOX CHURCH Norwich

NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 05TH April 2026

1. Charitable Expenditure

Management & Administration of Charity
Priest Accommodation, Salaries &
Expenses
Clergy Living Expense
Premises Insurance
Utility Bills
Motor Expenses
Travelling Exp
Subtotal Priest & Clergy Costs
Church Expenses
Water Rates
Telephone
Other Expenses
Repairs & Renewal
Stationery
Hire a church
Trip & Activities
Legal & Professional Fees
Cost Managers
Subtotal Church Expenses
Charitable Activities
Administration Expenses
Bank Charge
Net Movement in Funds
2026
£
9,800
564
10,695
725
2,921
24,706
101,994
5,800
26
2025
£
9,000
530
11,423
535
2,857
24,345
54,140
7,030
30
4,791
793
6,851
70,283
21
630
18,624
0
0
461
158
5,547
31,727
610
1,008
13,094
566
969
5,800 7,030
26 30
132,526 85,545

ST ATHANASIUS COPTIC CHURCH

8

St Athanasius COPTIC ORTHODOX CHURCH Norwich

NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 05[TH] April 2026 (CONTINUED)

2. Tangible Assets
Cost
At 6 April 2025
Addition
At 5 April 2026
Depreciation
At 6 April 2025
Charge for the year
At 5 April 2026
Net Book Value
At 5 April 2026
At 5 April 2025
Free Hold Building
Totals
Property
Extension
£
£
£
390,000
1,383,407
1,773,407
0
240,432
240,432
390,000
1,623,839
2,013,839
0
0
0
0
0
0
0
0
0
390,000
1,623,839
2,013,839
390,000
1,383,407
1,773,407

ST ATHANASIUS COPTIC CHURCH

9

St Athanasius COPTIC ORTHODOX CHURCH Norwich

NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 05th April 2026

Accounting Policies

Basis of Preparation of Accounts

The financial statements have been prepared under the historical cost convention and in accordance with the Charities Act 2011 and the Statement of Recommended Practice applicable to charities (FRS 102). The charity qualifies as a small charity and has therefore taken advantage of the exemption from preparing a cash flow statement.

Fixed Assets

Freehold property and building extensions are included at cost. Additions to the church building and associated works are capitalized. No depreciation is charged on the freehold property or building extensions as the trustees consider the residual value to be at least equal to the carrying amount.

Income Recognition

Voluntary income, donations and other incoming resources are recognized when received by the charity. Gift Aid income is recognized when the related donations are received and the claim is recoverable.

Management and Administration Expenditure

Expenditure is recognized when it is incurred. Management and administration expenditure includes all costs not directly related to charitable activities.

Loans from Congregation Members

During the year, the charity received interest-free loans from members of the congregation to support the construction of the new church building. These loans were provided on an informal basis to assist with cash flow during the building phase. As the amounts were repayable, they have been recognised as liabilities rather than income.

The loan balance outstanding at 5 April 2026 was £248,680 , The trustees expect these loans to be repaid over the next two to three years, depending on the charity’s cash flow and available reserves.

Members of the church council who served during this period are stated below:

Accountant M.Tawfig FMAAT

ST ATHANASIUS COPTIC CHURCH

10

St Athanasius COPTIC ORTHODOX CHURCH Norwich

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

YEAR ENDED 05[th] April 2026

St Athanasius COPTIC ORTHODOX CHURCH Norwich

NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 5th April 2026

CONTENTS

PAGE
CONTENTS 1
CHARITY INFORMATION 2
TRUSTEES REPORT 3-4
INDEPENDENT EXAMINER’S REPORT 5
STATEMENT OF FINANCIAL ACTIVITIES 6
BALANCE SHEET 7
EXPENDITURE 8
NOTES 9-10

ST ATHANASIUS COPTIC CHURCH

1

St Athanasius COPTIC ORTHODOX CHURCH Norwich

CHARITY INFORMATION

For the Year Ended 5th April 2026

SECRETARY Dr Nabil Fanous

CHARITY NUMBER 1086561 BANKERS {1} Nat West Bank {2} The Royal Bank of Scotland plc {3} Lloyds Tsb

ST ATHANASIUS COPTIC CHURCH

2

St Athanasius COPTIC ORTHODOX CHURCH Norwich

TRUSTEES REPORT FOR THE PERIOD ENDED 5th APRIL 2026

The trustees present their report and accounts for the period ended 5th April 2026

TRUSTEES

The trustees named on page 1 have served throughout the period. Appointment of trustees is governed by the Trust Deed of the Charity. The Board of Trustees is authorized to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee.

INVESTMENT POWERS

The trust deed authorizes the trustees to make and hold investments using the general funds of the charity.

CONSTITUTION, OBJECTS AND POLICIES

The Charitable Trust is constituted by Trust Deed, and its objects are to provide worship for believers of the Coptic Orthodox Faith.

The policy of the Charitable Trust to be the provision of additional finance in order that its objects stated above might be further achieved.

DEVELOPMENT, ACTIVITIES AND ACHIEVEMENTS

The trustees consider that the performance of the charity this period has been most satisfactory.

The trustees would not be able to provide the various services to the congregation without the continuous support of a reasonable number of members.

FINANCIAL REVIEW

The financial position of the charity remains strong. Total incoming resources for the year were £297,228 , which includes £49,191 of Gift Aid (2025: £37,248) , and total expenditure was £132,526 , resulting in a net surplus of £168,703 . Total funds carried forward at 5 April 2026 were £1,797,654 .

During the year, members of the congregation provided interest-free loans to support the construction of the new church building. These loans were used solely for building works and are expected to be repaid over the next two to three years. As the funds are repayable, they have been treated as liabilities rather than restricted income

FUTURE DEVELOPMENTS

Construction of the new church building continues to progress. The temporary hall remains in use for services. The trustees expect further development work to continue during the next financial year.

ST ATHANASIUS COPTIC CHURCH

3

St Athanasius

COPTIC ORTHODOX CHURCH Norwich

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 05[th] APRIL 2026

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees are pleased to report that the new church building has now been completed and officially opened during the year. This marks a significant milestone in the life of the congregation after many years of planning, fundraising and construction work. The new church is now fully operational and being used for regular liturgies, pastoral services and community activities.

The trustees will continue to oversee the remaining development works around the site, including any final landscaping, furnishing and improvements required to support the growing needs of the congregation. Ongoing maintenance and stewardship of the new building will remain a key focus in the coming year. (a)select suitable accounting policies and apply them consistently.

(b)prepare the financial statements on a going concern basis unless it is inappropriate to assume 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. They 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.

APPROVAL

This report was approved by the trustees on 04/07/2026 and signed on their behalf.

Dr. Nabil Fanous

Trustee

ST ATHANASIUS COPTIC CHURCH

4

St Athanasius COPTIC ORTHODOX CHURCH Norwich

Independent Examiner's Report to the Trustees of St. Athanasius Coptic Orthodox Church

I report to the trustees on my examination of the financial statements of St Athanasius Coptic Orthodox Church, Norwich (the charity) for the year ended 05 April 2026.

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the

accounts give a true and fair 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 to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Accountant

Mahir Tawfig FMAAT

Dated: 06/07/2026

ST ATHANASIUS COPTIC CHURCH

5

St Athanasius COPTIC ORTHODOX CHURCH

Norwich

Statement of Financial Activates for the period Ended 05th April 2026

Note.
INCOMING RESOURCES
Monthly contribution
Collection & Church Boxes
One off Donation
Investment Income
Gift Aids Recovered
Trips & Activities
Total Incoming Resources
RESOURCES EXPENDED
Charitable expenditure
Management and administration of the
charity
1
Total Resources Used
Net Movement in Funds for the period
Balance Brought Forward at 5 April 2025
Total Funds C/F at 5 April 2026
Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2026
2026
2026
2025
£
£
£
101,934
0
101,934
113,384
2,100
0
2,100
5,534
128,416
0
128,416
82,018
4.93
0
4.93
11.55
49,191
0
49,191
37,248
19,582
0
19,582
11,657
301,228
0
301,228
249,853
132,526
0
132,526
85,546
132,526
0
132,526
85,546
168,703
0
168,703
164,307
1,632,951
0 1,632,951
1,468,644
1,801,654
01,801,654
1,632,951

ST ATHANASIUS COPTIC CHURCH

6

St Athanasius COPTIC ORTHODOX CHURCH

Norwich

BALANCE SHEET AS AT 05TH April 2026

Note
Fixed Assets
Tangible Assets
2
Free Hold Property
Building Extensions
CURRENT ASSETS
Cash at Banks and in Hand
Total Assets
CURRENT LIABILITIES
Trade Creditors
Long Term Liabilities
Loan
Total Current Liabilities
NET ASSETS
Financed By Unrestricted Funds
2026
£
0
390,000
1,623,839
32,495
2,046,334
0
248,680
248,680
1,797,654
1,797,654
2025
£
0
390,000
1,383,407
79,224
1,852,631
0
219,680
219,680
1,632,951
1,632,951

This financial statements were approved and authorised for issue on 04/07/2026 and signed on behalf of the Trustees by

Trustee

ST ATHANASIUS COPTIC CHURCH

7

St Athanasius COPTIC ORTHODOX CHURCH Norwich

NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 05TH April 2026

1. Charitable Expenditure

Management & Administration of Charity
Priest Accommodation, Salaries &
Expenses
Clergy Living Expense
Premises Insurance
Utility Bills
Motor Expenses
Travelling Exp
Subtotal Priest & Clergy Costs
Church Expenses
Water Rates
Telephone
Other Expenses
Repairs & Renewal
Stationery
Hire a church
Trip & Activities
Legal & Professional Fees
Cost Managers
Subtotal Church Expenses
Charitable Activities
Administration Expenses
Bank Charge
Net Movement in Funds
2026
£
9,800
564
10,695
725
2,921
24,706
101,994
5,800
26
2025
£
9,000
530
11,423
535
2,857
24,345
54,140
7,030
30
4,791
793
6,851
70,283
21
630
18,624
0
0
461
158
5,547
31,727
610
1,008
13,094
566
969
5,800 7,030
26 30
132,526 85,545

ST ATHANASIUS COPTIC CHURCH

8

St Athanasius COPTIC ORTHODOX CHURCH Norwich

NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 05[TH] April 2026 (CONTINUED)

2. Tangible Assets
Cost
At 6 April 2025
Addition
At 5 April 2026
Depreciation
At 6 April 2025
Charge for the year
At 5 April 2026
Net Book Value
At 5 April 2026
At 5 April 2025
Free Hold Building
Totals
Property
Extension
£
£
£
390,000
1,383,407
1,773,407
0
240,432
240,432
390,000
1,623,839
2,013,839
0
0
0
0
0
0
0
0
0
390,000
1,623,839
2,013,839
390,000
1,383,407
1,773,407

ST ATHANASIUS COPTIC CHURCH

9

St Athanasius COPTIC ORTHODOX CHURCH Norwich

NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 05th April 2026

Accounting Policies

Basis of Preparation of Accounts

The financial statements have been prepared under the historical cost convention and in accordance with the Charities Act 2011 and the Statement of Recommended Practice applicable to charities (FRS 102). The charity qualifies as a small charity and has therefore taken advantage of the exemption from preparing a cash flow statement.

Fixed Assets

Freehold property and building extensions are included at cost. Additions to the church building and associated works are capitalized. No depreciation is charged on the freehold property or building extensions as the trustees consider the residual value to be at least equal to the carrying amount.

Income Recognition

Voluntary income, donations and other incoming resources are recognized when received by the charity. Gift Aid income is recognized when the related donations are received and the claim is recoverable.

Management and Administration Expenditure

Expenditure is recognized when it is incurred. Management and administration expenditure includes all costs not directly related to charitable activities.

Loans from Congregation Members

During the year, the charity received interest-free loans from members of the congregation to support the construction of the new church building. These loans were provided on an informal basis to assist with cash flow during the building phase. As the amounts were repayable, they have been recognised as liabilities rather than income.

The loan balance outstanding at 5 April 2026 was £248,680 , The trustees expect these loans to be repaid over the next two to three years, depending on the charity’s cash flow and available reserves.

Members of the church council who served during this period are stated below:

Accountant M.Tawfig FMAAT

ST ATHANASIUS COPTIC CHURCH

10

St Athanasius COPTIC ORTHODOX CHURCH Norwich

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

YEAR ENDED 05[th] April 2026

St Athanasius COPTIC ORTHODOX CHURCH Norwich

NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 5th April 2026

CONTENTS

PAGE
CONTENTS 1
CHARITY INFORMATION 2
TRUSTEES REPORT 3-4
INDEPENDENT EXAMINER’S REPORT 5
STATEMENT OF FINANCIAL ACTIVITIES 6
BALANCE SHEET 7
EXPENDITURE 8
NOTES 9-10

ST ATHANASIUS COPTIC CHURCH

1

St Athanasius COPTIC ORTHODOX CHURCH Norwich

CHARITY INFORMATION

For the Year Ended 5th April 2026

SECRETARY Dr Nabil Fanous

CHARITY NUMBER 1086561 BANKERS {1} Nat West Bank {2} The Royal Bank of Scotland plc {3} Lloyds Tsb

ST ATHANASIUS COPTIC CHURCH

2

St Athanasius COPTIC ORTHODOX CHURCH Norwich

TRUSTEES REPORT FOR THE PERIOD ENDED 5th APRIL 2026

The trustees present their report and accounts for the period ended 5th April 2026

TRUSTEES

The trustees named on page 1 have served throughout the period. Appointment of trustees is governed by the Trust Deed of the Charity. The Board of Trustees is authorized to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee.

INVESTMENT POWERS

The trust deed authorizes the trustees to make and hold investments using the general funds of the charity.

CONSTITUTION, OBJECTS AND POLICIES

The Charitable Trust is constituted by Trust Deed, and its objects are to provide worship for believers of the Coptic Orthodox Faith.

The policy of the Charitable Trust to be the provision of additional finance in order that its objects stated above might be further achieved.

DEVELOPMENT, ACTIVITIES AND ACHIEVEMENTS

The trustees consider that the performance of the charity this period has been most satisfactory.

The trustees would not be able to provide the various services to the congregation without the continuous support of a reasonable number of members.

FINANCIAL REVIEW

The financial position of the charity remains strong. Total incoming resources for the year were £297,228 , which includes £49,191 of Gift Aid (2025: £37,248) , and total expenditure was £132,526 , resulting in a net surplus of £168,703 . Total funds carried forward at 5 April 2026 were £1,797,654 .

During the year, members of the congregation provided interest-free loans to support the construction of the new church building. These loans were used solely for building works and are expected to be repaid over the next two to three years. As the funds are repayable, they have been treated as liabilities rather than restricted income

FUTURE DEVELOPMENTS

Construction of the new church building continues to progress. The temporary hall remains in use for services. The trustees expect further development work to continue during the next financial year.

ST ATHANASIUS COPTIC CHURCH

3

St Athanasius

COPTIC ORTHODOX CHURCH Norwich

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 05[th] APRIL 2026

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees are pleased to report that the new church building has now been completed and officially opened during the year. This marks a significant milestone in the life of the congregation after many years of planning, fundraising and construction work. The new church is now fully operational and being used for regular liturgies, pastoral services and community activities.

The trustees will continue to oversee the remaining development works around the site, including any final landscaping, furnishing and improvements required to support the growing needs of the congregation. Ongoing maintenance and stewardship of the new building will remain a key focus in the coming year. (a)select suitable accounting policies and apply them consistently.

(b)prepare the financial statements on a going concern basis unless it is inappropriate to assume 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. They 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.

APPROVAL

This report was approved by the trustees on 04/07/2026 and signed on their behalf.

Dr. Nabil Fanous

Trustee

ST ATHANASIUS COPTIC CHURCH

4

St Athanasius COPTIC ORTHODOX CHURCH Norwich

Independent Examiner's Report to the Trustees of St. Athanasius Coptic Orthodox Church

I report to the trustees on my examination of the financial statements of St Athanasius Coptic Orthodox Church, Norwich (the charity) for the year ended 05 April 2026.

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the

accounts give a true and fair 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 to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Accountant

Mahir Tawfig FMAAT

Dated: 06/07/2026

ST ATHANASIUS COPTIC CHURCH

5

St Athanasius COPTIC ORTHODOX CHURCH

Norwich

Statement of Financial Activates for the period Ended 05th April 2026

Note.
INCOMING RESOURCES
Monthly contribution
Collection & Church Boxes
One off Donation
Investment Income
Gift Aids Recovered
Trips & Activities
Total Incoming Resources
RESOURCES EXPENDED
Charitable expenditure
Management and administration of the
charity
1
Total Resources Used
Net Movement in Funds for the period
Balance Brought Forward at 5 April 2025
Total Funds C/F at 5 April 2026
Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2026
2026
2026
2025
£
£
£
101,934
0
101,934
113,384
2,100
0
2,100
5,534
128,416
0
128,416
82,018
4.93
0
4.93
11.55
49,191
0
49,191
37,248
19,582
0
19,582
11,657
301,228
0
301,228
249,853
132,526
0
132,526
85,546
132,526
0
132,526
85,546
168,703
0
168,703
164,307
1,632,951
0 1,632,951
1,468,644
1,801,654
01,801,654
1,632,951

ST ATHANASIUS COPTIC CHURCH

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St Athanasius COPTIC ORTHODOX CHURCH

Norwich

BALANCE SHEET AS AT 05TH April 2026

Note
Fixed Assets
Tangible Assets
2
Free Hold Property
Building Extensions
CURRENT ASSETS
Cash at Banks and in Hand
Total Assets
CURRENT LIABILITIES
Trade Creditors
Long Term Liabilities
Loan
Total Current Liabilities
NET ASSETS
Financed By Unrestricted Funds
2026
£
0
390,000
1,623,839
32,495
2,046,334
0
248,680
248,680
1,797,654
1,797,654
2025
£
0
390,000
1,383,407
79,224
1,852,631
0
219,680
219,680
1,632,951
1,632,951

This financial statements were approved and authorised for issue on 04/07/2026 and signed on behalf of the Trustees by

Trustee

ST ATHANASIUS COPTIC CHURCH

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St Athanasius COPTIC ORTHODOX CHURCH Norwich

NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 05TH April 2026

1. Charitable Expenditure

Management & Administration of Charity
Priest Accommodation, Salaries &
Expenses
Clergy Living Expense
Premises Insurance
Utility Bills
Motor Expenses
Travelling Exp
Subtotal Priest & Clergy Costs
Church Expenses
Water Rates
Telephone
Other Expenses
Repairs & Renewal
Stationery
Hire a church
Trip & Activities
Legal & Professional Fees
Cost Managers
Subtotal Church Expenses
Charitable Activities
Administration Expenses
Bank Charge
Net Movement in Funds
2026
£
9,800
564
10,695
725
2,921
24,706
101,994
5,800
26
2025
£
9,000
530
11,423
535
2,857
24,345
54,140
7,030
30
4,791
793
6,851
70,283
21
630
18,624
0
0
461
158
5,547
31,727
610
1,008
13,094
566
969
5,800 7,030
26 30
132,526 85,545

ST ATHANASIUS COPTIC CHURCH

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St Athanasius COPTIC ORTHODOX CHURCH Norwich

NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 05[TH] April 2026 (CONTINUED)

2. Tangible Assets
Cost
At 6 April 2025
Addition
At 5 April 2026
Depreciation
At 6 April 2025
Charge for the year
At 5 April 2026
Net Book Value
At 5 April 2026
At 5 April 2025
Free Hold Building
Totals
Property
Extension
£
£
£
390,000
1,383,407
1,773,407
0
240,432
240,432
390,000
1,623,839
2,013,839
0
0
0
0
0
0
0
0
0
390,000
1,623,839
2,013,839
390,000
1,383,407
1,773,407

ST ATHANASIUS COPTIC CHURCH

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St Athanasius COPTIC ORTHODOX CHURCH Norwich

NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 05th April 2026

Accounting Policies

Basis of Preparation of Accounts

The financial statements have been prepared under the historical cost convention and in accordance with the Charities Act 2011 and the Statement of Recommended Practice applicable to charities (FRS 102). The charity qualifies as a small charity and has therefore taken advantage of the exemption from preparing a cash flow statement.

Fixed Assets

Freehold property and building extensions are included at cost. Additions to the church building and associated works are capitalized. No depreciation is charged on the freehold property or building extensions as the trustees consider the residual value to be at least equal to the carrying amount.

Income Recognition

Voluntary income, donations and other incoming resources are recognized when received by the charity. Gift Aid income is recognized when the related donations are received and the claim is recoverable.

Management and Administration Expenditure

Expenditure is recognized when it is incurred. Management and administration expenditure includes all costs not directly related to charitable activities.

Loans from Congregation Members

During the year, the charity received interest-free loans from members of the congregation to support the construction of the new church building. These loans were provided on an informal basis to assist with cash flow during the building phase. As the amounts were repayable, they have been recognised as liabilities rather than income.

The loan balance outstanding at 5 April 2026 was £248,680 , The trustees expect these loans to be repaid over the next two to three years, depending on the charity’s cash flow and available reserves.

Members of the church council who served during this period are stated below:

Accountant M.Tawfig FMAAT

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