REGISTERED CHARITY NUMBER: 1113931 Re ort of the Trustees and Unaudited Financial Statements for the eriod endin 31 March 2025 For st Mar 's Indlan Orthodox Church Johns Accountancy Limited 4 Northville Road 8ristol BS7 ORG
st.ma 's Indlan Orthodox Church Contents for the Financial Statemenls For the eriod endln 31 March 2025 Pa Report of the Trustees 1 to2 Independent Examinorfs Report statement of financlal Activities Balance Sheet Notes to the Financial Statements 6t08 Detailed Statement of Flnancial Actlvitlea 9t010
ST. MARY'S INDIAN ORTHODOX CHURCH, BRISTOL Registered CPEarity Number: 1113931 Trustees, Annual Report For the year ended 31 March 2025 l. Reference and Admlnistrative Information Charlty Name: St. Mary's Indian Orthcdox Church, Bristol Trustees durlng the year Rev. Fr. John Varughese- Vicar / President Mr. 8ijoy George- Trustee Mr. Shon Pal1Sckaleth - Secretary Managlng Committee Members Mrs. Allce Raju Mr. Anil Malath Mr. Johnson Samuel Mr. Kurlan Lukose Mr. Matthew Varghese Mr. Sunll George Mrs. Tina John Mr. Sunil Mathew Internal Audltors Mr. Sali Thomas Mr, Shiju Uthup 2, Structure, Governance and Management The charlty Is governed by a Managln8 Commlttee elected by the General Body in accordance with its constitution, The Trustees are responsible for the strategic d irection, fi nancia l oversight, and complia nce with charity law. During the reporting period, seven Managing Committee meetings and seven General Body meetlngs {including emergency meetlngs) were held. The Annual Election General Body Meeting took place on 17 March 2024, at whlch the current committee was duly elected. Appropriate internal financlal ccntrols were malntalned through the appolntment of Internal Auditors. 3, Objectives and Publlc Beneflt The Objectives of the charity are the advancement of the Christian faith in accordance wlth the Indlan Orthodox tradltlon, the provision of publlc worship and religious educatlon, and the promotlon of community coheslon, pastoral care, and charitable support. The Trustees conflrm that they have had due regard to the Charity Commission's guldance on public benefit. The charity's activities are Open tc members and the wlder community and aim to provlde spirltual, educational, and social benefit.
- Activities and Achlevements Worshlp and Religlous Servlces Weekly Holy Qurbana services were conducted throughout the year, wlth services offered in Malayalam and English to ensure accesslbllity and inclusion. Major liturgica I festivals and sacramenta I services were celebrated In accordance with church tradition5. Religious Educatlon structured Chrlstian edUCaon was provided through the parish Sunday School, supporting over 100 children. Activities included regular classes, examination5, hollday Blble programmes, and annual celebrations. Youth and Communlty Engagement The Youth Movement and Martha Marlam Vanitha Samajam operated actively throughout the year, organising fa ith-based learnlng, fellowshlp attEvliles, dlocesan participation, and charitable fundraislng. Communlty and Charltable Actlvltles Fundralsing events were organised to support the charlty's objectives, includlng church development projects and assistance to charltable causes within and beyond the local community.
- Flnanclal Revlew The charlty's Income was derlved prlmarlly from donations, subscriptions, and fundraising actiVIeS. Expendlture related to the delivery of religious services, educational programmes, community and pastoral activities, and the church building extension project. The Trustees conslder the cha rlty to have remained fi nancia Ily stable during the reporting perlod. No material financial uncertainties were identified that would adversely affect the charity's abillty to conti nue its activltle5.
- Bulldln8 Extenslon Project The church bulldlng extenslon project progressed steadlly throughout the year. The foundation stone was lald In April 2024, marking a signiflcant mllestone. Worshlp servlces continued without interruption durlng constructlon. The project Is expected to be completed during the next flnanclal year.
- Plans for the Future In the comin8 year, the Trustees plan to complete the church building extenslon proJect, contlnue Strengthening youth, famlly, and educational activities, expand pastoral and prayer initiatives, and maintain sound financial management and regulatory compllance,
- Trustee Declaratlon The Trustees confirm that this report has been prepared in accordance wlth the Charities Act 2011 and Charlty Commission guldance. Approved by the Trustees and signed on their behalf. Mr. BLloy K Gtroo&- Trus1¢ Date: 27101/2026
Inde endent Examiner's Re ort to the Trustees of Stma 's Indian Orthodox Church I report on the accounts for the perlod from l April 2024 to 31 March 2025 set out on pages four to eight, Responsibilities and basls of report As the charity's trustees, you are responsible for the preparation of the accounts In accordance wlth the requlrement5 of the Charltles Act 20111"the Act"), I report In respert of my examlnatlon of the Trust's accounts carrled out under section 145 of the 2011 Act and in carrylng out my examlnation, I have followed all the appllcable Dlrections given by the Charlty Commisslon under sectlon 145{51{bl of the Act. Independent examiner's statement I have completed my examination. I confirm that no materlal matters have come to my attentlon in connection with the examlnatlon which glves me cause to believe that in, any materlal respect.. the accountln8 records were not kept In accordance wlth section 130 of the Charltles Act; or the account5 dld not accord wlth the accountlng records; or the accounts dld not comply wlth the appllcable requlrements concernlng the form and content of accounts set out in the Charities {Accounts and Reports) Regulatlons 2008 other than any requlremen.t that the accounts glve a 'true and fair, vlew 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 wlth the examination to whlch attention should be drawn In this report In order to enable a proper understandSng of the accounts to be reached. Jomy John Johns Accountancy & Taxation Filton Brlstol BS7 ORG Date28/0112026
st.ma 's Indlan Ortho ox Church Statement of Flnanclal Activitie5 ho Porlod 1 A rll 2024 to 31 March 2026 2025 To 2024 Unrestrlcted Fund Restrlcted Fu Noles INCOMING RESOURCES Incomlng resourcgs from generated funds Volltntary Income Activilles for genoratlng funds Other Incomlng r8sourc8S 192,009 23,776 166 76,328 268,337 23,776 166 197,976 15,014 341 Total Incomlng ro8ourc08 218,962 76,328 292,280 213,332 RESOURCE8 EXPENDED C08ts of Goneratlng Fund8 Charllabla Exp8ndSture Fundraising Expenses Govemanee Cosl Other Ragourtss expendad 78,970 5,396 25,487 4,478 76,970 5,396 25,487 4,478 87,229 1,100 22,692 3,477 112,331 112,331 114,498 NET INCOMING RESOURCE8 BEFORE TRANSFER8 103,621 76,328 179,949 98,833 Gr08S transfer between funds 100,075 {100,0751 Net Incomlng resources 203 698 23,747 179 949 RECONCILIATION OF FUNDS Total fund8 brought foMar(I 871,828 25,415 697,243 698,410 TOTAL FUND8 CARRIED FORWARD 875,624 1,868 877,192 697,243 &lrtyn(V}ttMriCha5rpfrrD) Mf. Bljoy K Goorqg- I ru$t88 Th8 notes form part of these financial statements Page 4
.Ma 'sln lano dox Church Bristol Balanc& Shoèt At 31 March 2025 Unrestrl t Fund Total Total Fund Notes FIXED ASSETS TBngible Assets 961,633 961,633 576,470 CURRENT A88ETS Debtors Ca8h at bank and in Hand 146,011 146,011 1667.8 1,668 147,679 147,679 123,584 123,584 CREDITORS Amounts falling due withln one yéar 12,8101 NET CURRENT ASSETS I ILIABILITIESI 146,011 1,668 147,879 120,774 TOTAL ASSETS LESS CURRENT LIABILITIES 1,107,645 1,088 1.109,312 897,244 CREDITOR3 Amounts falling due after more than ona yaar NET ASSETS 232119 876 626 232119 877 193 697 244 FUNDS Unrestrlcted Fund8 Re8tricted Funds 876,625 1,868 671,829 26.415 TOTAL FUNDS 877,193 897,244 The financial Statsmants were approved by the Board of Trustees on 0110812025 and ware signed on Its bahalf by rak8nivlwichalrpSQl Mr. fiijoy K Gocoo- Truslte The notes forn part of Ih83e flnancial Slalements
Stma s Indian Orthodox Church Notes to the Flnanclal Statements for the Perlod Ended 31 March 2025 ACCOUNTING POLICIES Accountlng conventlon The flnanclal statement have been prepared under hlstorical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective Aprll 2008}, the Charitles Act 2011 and the requlrements of the Statement of Recommended Practlce, Accounting and Reporting by Charities. Incoming Resources All incomlng resources a re included on the Statement of Financlal Activities when the charlty Is legally entitled to the Income and the amount can be qualified wlth reasonable accuracy. Resources expended Expendlture Is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attrlbuted to partlcular headings, they have been allocated to activltles on a basis consistent with the use of resources. Tanglble flxed assets Depreclatlon Is provided at the following annual rates In order to write off each asset over Its estlmated useful life. Plant & Machinery Fixtures and Fittln85 Computer equlpment Freehold propertv (The Trustees have carrled out a full Impalrment revlew In accordance with FRS 11, as a result of whlch no depreclatlon Is made in respect of freehold property on the 8rounds that the estimated resldual value Is not materlally different from its carrylng value In the Balance Sheet) Taxatlon 15% on reduclng balance basls -15% on reduclng balance ba51S -25% on reduclng balance basls -Not Provlded The charlty Is exempt from tax on Its charltable actlvltles. Fund accountlng Unrestrlcted funds can be used In accordance with the charitable objectives at the dlscretlon of the trustees. Restricted funds can be used for partlcular restrlcted purposes withln the objects of the charity. Restrictlons arlse when specified by the donor or when funds are raised for particular restrlcted purposes. Further explanatlon of the nature and purpose of each fund Is Included In the notes to the financial statements. 2 ACTIVITIES FOR GENERATING FUNDS Harvest Festival and Fund-Raising Events. 3 TRUSTEES REMUNERATION AND BENEFITS There were no trustees'remunerdtlon orotherbenefits for theperiod ended31 March 2025 nor for the year ended31March2024 asTrustees,butpaid£15900toRev. John Varghese for thelr servlces as a Vicar for the year2024-25
SLMa 's Indlan Orthodox Church Notes to the Flnanclal Statements - continued for the Perlod 1 A ril 2024 to 31 March 2025 4. TANGIBLE FIXED AS Freghold Pro ort Develo ments Plant and Machlne COST At 1 April 2024 334,793 222,483 2,251 Addltlons 379,622 At 31 March 2025 334,793 602,085 2,261 DEP ECIATI At 1 April 2024 1,633 Charge for the year 93 Al 31 March 2025 1,726 NET BOOK VALUE At 31 M8r¢h 2025 334,793 802,08 S25 At 31 March 2024 334,793 222,463 818 Flxtur08 and Flttln Com uter E ul mentg Total COST At 1 Aprll 2024 54,851 3,278 817,434 Addition8 9,639 380 389,641 At 31 March 2025 64,290 3,656 1,007,076 EPREcfATION At 1 April 2024 36,808 2,728 40,965 Charge for the year At 31 March 2025 4,153 232 4,478 40,759 2,968 45,443 NET BOOK VALUE Al 31 March 2025 23,531 697 961,632 At 31 March 2024 18,045 550 676,468 . DEBTORS. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Gift Aid Receivable Other DebtotB
st.ma 's Indian Orthodox Church Bristol Notes to th9 Financial Stataments conttnued for the Perlod 1 A 6. CREDITORS., AMOUNTS FALLING DUE WITHIN ONE YEAR ril 2024 to 31 March 2025 2025 2024 Bank Loans and Overdrafts Loan from Members and oth8rs Oth8r Creditors Accrued Expenses 2,810 2,810 7. CREDITORS., AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 2025 2024 HSBC Mortgage Amounts falliing du8 in more than five years Repayable by instalments Total 232,119 232,119 8. SECURED DEBTS Following Secured debt8 are includ&d withln Credltors 2025 2024 Bank Loans 232,119 9. MOVEMENT IN FUNDS Net TransferyJ Movement between At 1,4,2024 in Fund8 Funds At 31,03.2025 Unrestrlcted Funda General Fund 671829 103,621 100,075 87S,525 Ra8trlct•d Fund8 Church 8uildingl Buying Fund Mortgage Repayments 153,2941 54,962 125,415) 1,668 25,415 25,415 53,294 1,868 TOTAL FUNDS 697,244 50,327 129,622 877,193 Net movement in Funds, Included in above are as follows Incoming Resource8 Movement in Resourcs Expanded, Funds Unrestrlcted Funds General Fund 215,952 1112,331) 103,821 Restrlcted Fund8 Church Buildingl Buying Fund Mortgage Repayments 76,328 1129,622) 153,294) 76,328 292,280 129,622 (241,953) 53,294 50,327 TOTAL FUNDS
SLMa Delallad Statèmènt of FIAan¢ial A¢tivi11os for thg Pgriod 1 A rll 2Q24 0 31 March 2026 2,026 2,024 (£1 comln Rgsourcg Voluntary Incomè Gift Aid Sub8Crtpllon Donallon$ Offartory Calhollcat¥lRe¢8ssalSemlnarylMlsslon Sunday Charfly Vacgtlon Blble Study Sunday School Church Extenslon Fund MGOCSM IAcolyt8s MMVS DIoc889 Fund Speclal ColleGtlon - Mortgage Repaymonl Youth Fund Coll8ctlon Orthodox Sgnghamaffl 68884 69120 14779 27030 1101 23,898 31,565 15,424 31,468 1,092 350 1,981 2.529 54,962 356 2,773 1,2Z8 22.218 5,570 4825 78328 170 1560 298e 10674 91 288 337 197 978 Actlvltle4 for Gengrotlng Fundg HaNe8tlFood FesilvAI Fund Ralslng Eveni8 10258 13518 8,200 8,814 oth•r Incomlng R•sourcg• R&n18 Recelved 166.43 341 I Re80re•S 292 280 nd• Ch•rftablg Expgndetur•• Vl¢ar Allowance8 Vl$illng 8l$hops & Prlgst Church ConBumabl88 Po8slon Week Refre$hmenlE Sunday School Expen808 Porunnal Exp8n8es Chrl$lmas & Newyear Charfly CalhcllcatelSemlnarylM1881on Sunday Dlocese Oayl Flxed Conlrlbutlon Mlscollanaou8 Exp orthodox Sanghamam Vaogllon Blble Study G1ft8 & Presentallons MOMSICholr MGOCSMIAcolyt¢6 Youth Camp 15900 4275 2089 573 18881 8397 3087 2873 18,900 2,850 1,179 4,408 23,786 4,821 3,715 1,885 3,eoo eoo 3.431 1,099 2.820 4,951 859 2,385 580 769 2872 587 13 1160 20S 2023 1832 11833 Fund RalBlng Expen89S Fund RaI81ng Expensès 5395.93 1,100 Th1$ pago does not fom) part Df the glatulory fflngncial Statements
St.M8 8 Indlan Orthodox Chur D tallod Statgmont of Flnan 1 31 March 2026 Contln 2.025 (Éi 2.024 £1 Govarnancg Co*l Rates ad Water Insurancè Light and Heal Telèphono Prlntlng. Slattonery and Po81 Cleaning and SundrleB Property Repalr8 and Malnlenan¢e G¢n&r81 Ropalrs and Malnlenance Webslte Expen808 AOUnncY L8gBI & Prof888lollal Expgn8es Travelllng Expqnsg ov8r provlslon- R•ver881 Telephon Mortgage Interest and Charg88 399 3545 4376 853 677 13eg 17,5421 2325 140 240 35 12,8101 1112 19800 25,487 165 3,362 3,420 655 633 919 9.535 1,818 777 240 35 929 204 Doproclotlon Plant and Machlnery Flxtur&8 and Flttlngs Computer Equlpmenl8 109 3,184 183 3,477 4,153 232 1478 Total R••ouK•o Expanded 112,331 114498 14ot In¢om• 179.949 98.833 Thls pgge does not forrn part of Ihp stslulory financlal slal8mont8 10