REGISTERED CHARITY NUMBER: 1122211 Re ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2024 For St. Thomas Mar Thoma Church Bristol Johns Accountancy & Taxation 4 Northville Road Bristol BS7 ORG
St. Thomas Mar Thoma Church Bristol Contents for the Financial Statements For the Year Ended 31 March 2024 Pa Report of the Trustees Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Flnancial Statements 8-10 Detailed Statement of Financial Activities 11-12
St. Thomas Mar Thoma Church, Bristol Report of the Trustees For the Year Ended 31" March 2024. The trustee5 present their report with the financial statements of the charity for the year ending 31, March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective l January 20191 REFERENCE AND ADMINISTRATIVE DETAILS Charlty Name.. St. Thomas Mar Thoma Church, Bristol, UK Charity Registration Number.. 1122211 Operational Address,. Vicarage, 24 Sherbourne Avenue, Bradley Stoke, Bristol BS32 888 Worshipping at: St. Thomas Mar Thoma Church, Stackpool Road, Southville, Bristol B53 INW Vicar & President: Rev Sanaj Babu Mathew Charlty Trustees for the year 2023-2024 Mr. Abraham Niravathu Vice President Mr. Jaffey Chacko Secretary Mr. Saji Mathew Treasurer Mr. Sunil KJ Daniel Accountant Mr. Sam K Varughese Lay Leader I Mr. Mathew Samuel Lay Leader11 Mr. K V Oommen Mandalam Representative Mr. Sanu Samuel Zonal Assembly Member & Choir Representative Mr. Alex P Abraham Edavaka Mission Representative Mrs. Annie Cherian Sevika Sangham Representative Mr. Alan Saji John Youth Fellowship Representative Mrs. Jinie Sam Sunday School Representative Mr. P G Analyse Prayer Group Representative Mr. Mency John Mathew Prayer Group Representative Mr. Biju P Abraham Prayer Group Representative Mr. Johnson Chacko Prayer Group Representative Mr. Vineeth P Kunju Prayer Group Representative Mr. Reji Abraham Prayer Group Representative Internal Audltors: Mr, Sunil Thomas Mr. Samuel Sammoni Independent Examlner: John's Accountancy and Taxation, 4 Northville Road, Bristol B57 ORG. PaRe I
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document th The charity is controlled by it5 governing document, a constitution adopted on 26 November 2006 th as amended on 28 October 2007 and constitutes an unincorporated charity. Rlsk Management The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Objectlves and Actlvltles Revlew of Actlvltles Holy Communion Services are conducted on each Sundays starting at9,.30 am. All fourth Sundays have been set apart for English Communion Service. 8irthdays and Wedding Anniversary thanksgiving and special prayer services are held during the Holy Communion Service. Parish initiated and started Holy Communion services was started In Taunton and Yeovil as an effort to reach out to the members living away from Bristol in the South-west regions. Parish has six area prayer groups; prayer meetings are held regularly on Fridays and Saturdays. Thought-provoking messages by our Vicar Rev Sanoj Babu Mathew are shared from the Word of God during the meetings. Durlng the financial year, a total of forty-one families Jolned the membership of the Parish. Our Parlsh is part of the Diocese of UK-Europe-Africa, which was elevated from UK & Europe Zone, on the I" January 2024, A newly consecrated Bishop Rt Rev Dr Joseph Mar Ivanios Episcopa was appointed as our Diocesan Bishop, Our parish actively participated in all Zonal programs such as zonal interce550ry prayer meetings & Zonal Sunday celebrations. Members of our parish took part in the th Zonal one-day meet on the 11 November 2023 held at Tamworth. 25 sponsors from the Parish supported the Diocese's "Light to Life" project which enables education and food for underprlvileged children in India, th th The 16 Annual Parish Day was celebrated on the 16 April 2023 led by our Vicar Rev Sanoj Babu Mathew. Education Sunday dedication was held in September, and the offertory raised from our Children were donated to the Southville Primary School food bank that provided food hampers for more than 42 families in the Parish nei8hbourhood. Ih Harvest Festival took place on two consecutive Sunday's 3 and 10 September 2023, since the membership numbers have grown to about 180 families. Parish observed the 22. October 2023 as Family Sunday and during the Service, One-day income Offerings was collected. th A parish picnic was organised on the 28 October 2023. A trip to Exmouth, that included a visit to the historic "Holy Trinity Church" In addition, a vislt to the "Geoneedle" along the Jurassic coast Was held, followed by a journey on the "Seaton Tramwav, in Colyton th Parish'5 annual convention was held from the 17 to 19 November 2023 in the Parish. Our speaker was Rev Sunny Thomas, a retired clergy of the Mar Thoma Church, who shared inspiring messages and th PaRe 2
was a blessing to our members. Carol rounds were held in ten areas under our prayer groups. The representative5 and members took responsibility as convenors to support the event, by renting large halls, Locations were Bath, We5ton- Super-mare, Yeovil, Taunton, North Bristol, South East Bristol, Gloucester, Yeovil, Swindon & Hereford. The Christmas carol service was held in the Church on the 23, December 2023, Saturday. Rev Fr Shyju P. Mathai delivered the Christmas message. th Ecumenical Carol Service "Gloria 2023" was held on the 26 December 2023, and was hosted by our Parish. It was well attended by the E pi5copal Churches from Bristol. A watch night service was held on the 31" December 2023, with a time of praise, intercession, testimony and message from the Word of God, prior to starting the Holy Communion Service. Chief Guest for the evening was Rev Dr T S Thomas. The church contributed to various charitable causes, after meeting Its operational costs. £1,750 was donated in Dec 2023, to the local School's Winter Food HamperAppeal to support needy families in the neighborhood. A donation of £500 each was given to local charities: One25 Project, Salvation Army's Homelessness Fund and InHope. Harmony 2024, a family event to bring all the families together was organised, It was held on the 3 February 2024 at the Trinity Academy. A family workshop was held during the morning session and our Guest speaker Rev Soju M Thomas, reflected on the theme 'The Faith and Tradition of the Church.. The need to be passed to Generations" A separate children's session was held and was led by Dr Genu Cherian. In the afternoon a variety of Cultural programs were presented by all age groups. rd th An inter-prayer group quiz and song competition was held on the 17 March 2024, following the Holy Communion Service. Mr Cibi Mathew and Mrs Sunu Cibi, members of the Salem Mar Thoma Church, Southampton were the invited judges for quiz and the son8 competition, th The Lenten period started on the 12 February 2024. Or Vicar Rev Sanoj Babu Mathew initiated and co- ordinated with all the sub-organisations of the Church, for volunteers to prepare and present a five- minute meditation based on the gospel reading for the day. About fifty messages over the lent were prepared and presented by members of all age groups including Sunday School children. Parish has an organised Sunday school with 140+ registered children in 14 classes. Sunday School organizes various events for the spi ritual nourishment of our children. th Vacation bible school was held on I, to 4 June 2023. The theme was "Root and Fruit,, Mr Ashish Varghese {Carmel MTC Liverpooll was the VBS director. Around 95 children participated. The Youth Fellowship held a praise and worship session with Miss Anna Abraham as a guest speaker. Youths organised a food sale to raise money to buy a projector for both youth and parish events. Cottage prayers were also conducted this year, which were truly wonderful gatherings that fostered a sense of community and spiritual reflection. The youths also hosted a bake-off competition, judged by Vicar Rev th Sanoj Babu Mathew and Mrs. Annie Cherian. Many youths attended the 6 Mar Thoma Youth Conference and played an active role by participating in the talent night and leading a praise and worship session. PaRe 3
Our parish choir group is very active and supports worship services, parish convention, Christmas carol th service, Eccumenical carol service, etc. Choir hosted an amazing food sale on 16 July '23 with the support of our choir members and church members in a south Indian traditional Thattukada style. The Sevika SanEham (Women's Wing) of the St.Thomas Mar Thoma Church, Bristol meets on Sundays after the Holy Communion seiCe and holds sessions for Bible study, interce55ion, biblical character th study, planning and general meetings and cooking sessions on 5 Sundays. During the year, monthly th house prayers were initiated. A one-day outing, where 47 members took a day trip on the 8 July 2023 to Illfracombe and Woolacombe, The World Day of Prayer was conducted on the 2. March 2024. Palestine was the chosen country of the year. Rev, Dr. M,J. Joseph was the guest speaker at the event. Edavaka Mission (Parish Mission) aims to transform all parish members to become disciples of Christ and to equip them to lead a mean ingful spiritual life. A fam ily retreat was held by Edavaka Mission in association with Sunday School, The theme was "May His glory of God manifest through us" based on 2 Corinthians 2.14. The main speakerwas Rev Fr. Joseph Mathew from Glasgow and the children's session was led by Miss Anna Abraham. We praise God to our entire parish family, fortheir participation, generosity, and prayers that have been the foundation of our collective success. In closing, we give thanks to God for His abundant blessings and guidance throughout this year. We pray for His continued presence in our lives and in our parish as we move forward with faith, hope, and love. For and on behalf of the Trustees Jaffey Chacko Secretary PaRe 4
Inde endent Examinerf5 Re ort to the Trustees of St Thomas Mar Thoma Church Bristol I report on the accounts for the year ended 31 March 2024 set out on pages six to ten. Responslbllltles and basls of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirement5 of the Charities Act 2011 ("the 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 all the applicable Directions given by the Charity Commission under section 145{51{b) of the Act. Independent examiner's statement I have completed my examlnation. 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: the accountlng records were not kept in accordance with section 130 of the Charltles Act; or the accounts did not accord with the accounting records,. or the accounts dld not comply with the applicable requlrements concerning the form and content of accounts set out in the Charities (Accounts and Reports} Regulations 2008 other than any requirement that the accounts give a 'true and fairf view whlch 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 whlch attention should be drawn in this report to enable 3 proper understanding of the accounts to be reached. Jomy John John5 Accountancy & Taxation Filton Bristol BS7 ORG PaRe 5
StThomas Mar Thoma Church Bristol statement of Financial Activities F r the Yoar Ended 31 Marc 24 2024 Restricted lolLE Fund nr Fund Notes INCOMING RESOURCES Incoming resources from g8nératad funds Volunlary income Activities for generating funds Other incoming resources 159,706 1,241 2,704 26,587 7,749 186,293 8,990 2,704 155,974 5,158 182,506 Total Incomlng resources 163,652 34,336 197,987 343,637 RESOURCES EXPENDED Costs of Genoratlng Funds Chariiable Expenditure Fundraising Expenses Governance Cost Other ResourGes expended 72,496 28,828 101,325 78,497 50,327 6,176 50,327 6,176 62,598 6,691 128 999 157 828 147 786 NET INCOMING RESOURCES BEFORE TRANSFERS 34,652 5,508 40,160 195,851 Gross transfer beeen funds (11,085) 11,085 Nel incoming resources 195 851 RECONCILIATION OF FUNDS Total funds brought forward 904,030 11,388 915,419 719,567 TOTAL FUNDS CARRIED FORWARD 927 597 27,981 955,579 915419 Jaffey Chacko Secretary Saji Mathew Treasurer Sunil K J Daniel Accountant The notes form part of these financial statement5 Page 6
StThomas Mar Thoma ChurGh Bristol Balance Sheet At 31 March 2024 2024 Total 2023 Total Unrestricted Restricted Fund Fund Notes FIXED ASSETS Tangible Assets 1,197,852 1,197,852 1,187.123 CURRENT ASSETS Debtors Cash at bank and in Hand 8.403 29,760 38,163 1,968 26,015 27,982 10,371 55,775 66,146 9,477 30,650 40,127 CREDITORS Amounts falling due within one year (33,130) (33.130) 119,871) NET CURRENT ASSETS I (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES 1,202,886 27,982 1,230,869 1,207,379 CREDITORS Amounls falling due after more than one year NET ASSETS 275 291 927 595 275 291 955 579 291961 915419 FUNDS Unrestricted Funds Restricted Funds 927,599 27,980 904,031 11,389 TOTAL FUNDS 955 579 915419 The financial Statements were approved by the Board of Trustees on 2810712024 and were signed on its behalf b. Jaffey Chacko Secretary Saji Mathew Treasurer Sunil K J Daniel Accountant The notes form part of these financial statements Page 7
St Thomas Mar Thoma Church Brlstol Notes to the Financial Statements for the Year Ended 31 March 2024 I. ACCOUNTING POLICIES Accountlng conventlon The financial statements have been prepared in accordance with the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities prepari ng thei r account5 in accordance with the Financial Reporting Standard applicable i n the UK and Republic of Ireland IFRS 1021" (effective l January 20191 Incoming resources All incoming resources are included on the Statement of Financial Activitie5 when the charity is legallv entitled to the income and the amount can be quantified with reasonable accuracy. Resources expended Expenditure 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 attributed to particular headings they have been allocated to activlties on a basis consistent with the use of resources. Tanglble flxed assets Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estlmated useful life. Freehold property not provided Furniture and fitti ngs 25% on reducing balance basis Computer equipment 33.33% on reducing balance Motor Vehicle 200A on reducing balance basis The Trustees have carried out a full impairment review in accordance with FRSII, as a result of which no depreciation charge is made in respect of freehold property on the grounds that the estimated residual val ue is not materially different from its carrylng value in the Balance Sheet. Taxatlon The charity is exempt from tax on It5 charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees, Restricted funds can only be used for particular restricted purposes wlthin the objects of the charlty. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 2. AcfiviTIES FOR GENERATING FUNDS 2024 2023 Harvest/Auction Youth League/ Sevika Sanghom 1,241 7,749 1,306 3,852 15 3, TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees, Expenses There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. Pa2e 8
St Thomas Mar Thoma Church Bristol Note5 to the Financial Statements . continued for the Year Ended 31 March 2024 4. TANGIBLE FIXED ASSETS Pro rovements Flxtures & Fittin Freehold Pro Im COST At1 April 2023 1,117,205 38,783 69,615 Additions 330 Disposals At 31 March 2024 1,117,205 38,783 69,945 DEPRECIATION Al 1 April 2023 39,399 Charge fortlE year 4,262 Elimination on disposal At 31 March 2024 NET BOOK VALUE 43,661 At 31 March 2024 1,117,205 38,783 At 31 March 2023 1,117,205 38,783 30,216 Com MotorVehlcl•8 ota COST At 1 April 2023 5,431 1,231,034 Additions Disposals 16,575 16,905 At 31 March 2024 DEPRECIATION At 1 April 2023 16,575 5,431 1,247,939 4,513 43,912 Charge for year 1,658 256 6,176 Elimination on disposal Al 31 March 2024 NET BOOK VALUE At 31 March 2024 1,658 4,769 50,088 14,918 662 1,197852 At 31 March 2023 5. DEBTORS. AMOUNTS FALLING DUE WITHIN ONE YEAR 919 1,187,123 2024 2023 GiftAid Receivable Prepayments & Accrued hcome Stewardship Contol Account 9,406 678 287 10,371 7,207 2,000 270 9,477 Pa£e 9
Th mas Mar Th ma hurch Bri ci r Ended 3 2024 24 2023 6. CREDITORS; AMOUNTS FALLING DUE WITHIN ONE YEAR Bank Loans and 0rdraftS Accrued Expenses Clergy Relocation Fund Promsion for Expenses 14,340.27 12.361 6,000 12.789 33,130 19,871 7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR Stewardship Mortgage 275,291 291,961 8. SECURED DEBTS Following secured debts are included within creditors.. Stewardship Mortgage 289 631 304,322 9. MOVEMENT IN FUNDS Net mOement in Funds Transfers between Funds At 1.4.2023 At 31.03.2024 Unrestricted Funds General Fund 904,031 34,653 (11,085) 927,599 34,653 11,085 927 599 Net m0MentS 1,457 636 3,901 (210) 808 (1,085) Tranf blw funds Closing Ba18nce 4,822 2,404 8,740 1,020 997 Restrlct8d Funds s8ka Sangham Youth League Sunday School Edaaka Mission Choir Zone Fabric Rounding off Opening 3,365 1,767 4,839 1,230 189 1,085 10,000 10,000 11,085 27,980 TOTAL FUNDS 915 419 955,579 Net rnoNement in Funds, included in aboNp are as follows Incoming Resources Resourcs Expended. M0Ment in Funds Unrestrlcted Funds General Fund Restrlcted Funds SeMk8 Sangham Youth League Sunday School Edavaka Mission Choir Zone TOTAL FUNDS 163,653 (128,999) 34,653 4,854 3,477 11,288 809 4,133 9,775 197 988 (3, 397) (2,841) (7,387) (1.019) (3,325) 10.860 157829 1,457 636 3,901 (210> 808 1.085 PaRe 10
St Thomas Mar Thoma Church Bristol of Fin ivi ie for emen 024 Incomin Resources Voluntsry Income Subscription I Stewardship Offertory Solidarity Fund Gift Aid- General Gift Aid (other} Carol Rounds One Day Income Donations Choir Sunday School Diocesan Cdlection (zone) Agape Project Recessa & Lent Collection EdaNeka Mission Sevika Sanghom Cardiff Congregation Special Collections Church Property Donation Church Maintenance Fund 44,885 47,829 425 25,789 3,765 6,046 11,800 15,833 3,990 10,206 7,955 38,577 38,138 2,195 19,861 3,998 5,500 8,430 3,301 352 6,205 2.965 11,500 1,457 340 475 4,000 6.410 2.100 170 155,974 Restricted Restricted Restricted Restricted Restricted 3,678 671 Restricted Restricted 500 2,722 200 186,293 Actlvltles for Generating Funds HarStIAUction Youth League Sevika Sanghom 1,241 3,151 4,598 8,990 1,306 2,114 1.738 5,158 Restricted Restricted Other Incomlng Resources Bank Interest ReCeId Rent Income (South Ville Premisl Gain on Asset disposal 324 2,380 71 6,270 176,164 182,506 2,704 97,98 AA Resources Ex ended Charitable Expenditures Gifts to Visiting Clergy Vicar's Cost Clergy Conference & Training Motor Expenses - Fuel Charges Vehicle - Mot I Insurance / Repairs Motor Vehicle Lease Diocesan - Assembly l M8ndalam Tra1 Costs ConntIon Expenses Choir Expenses Carol Expenses Vicars Relocation Expense Solidarity Fund Charity Contributions Special EntS Giftsl grants to Indiirfduals Altar Expenses Sevika Sangam Recessa & Lent Youth League Zone 800 29.513 100 3,704 2,206 1,784 683 1,012 3,325 3,106 6,536 4,500 1,750 5,786 650 784 3,397 3,678 2,841 10,860 1,000 26,546 2,696 1,159 3,568 882 600 755 1,960 5,687 2,000 1,400 8.488 450 367 860 1,457 2,543 6,700 This page does not form part of the statutory financial statements Page 11
tTho s Mar Thoma Church Bristol Detailed Statement of ancial Activities for the Year Ended 31 March 2024 Continued Refreshments Sunday School Expenses Agape Edavaka Mission 5,904 7,387 1,551 5,250 2,143 434 78,497 1.018 101.325 Fund Ralslng Expenses Ewnts Cost Governance Cost Post, Stationery & Telephone Church - Tele - Broadband and Website Accountancy & Payroll Cost Professional consultancy charges ChurchlHall Repairs Church Rent Parsonage Expensesl Misc Parsonage Repairs Vicarage Telephone I Interneu Mobile Vicarage - Council Tax Church Insurance- Bldg&Content Parsonage-Premises insurance Vicarage - Gas l Electricity Vicarage - Water Church Gasl Electricity Church - Water Parking Rent Administratlon Expenses Mortgage Interest and Charges Bank charges Sundry- Health & Safetyl Housekeeping Virtual Platfomi 1,774 478 800 1,217 3,388 904 41 663 720 2,218 3,085 419 2,736 920 1,904 774 1,770 393 20,638 460 4,884 144 50,327 1,733 441 400 10,922 9,604 5,741 896 529 1,751 2,685 456 2,652 530 1,939 774 1,792 214 14,835 285 4,274 62,598 Depreclatlon Fixtures and Fittings Computer Equipments Motor Vehicle 4,262 256 1,658 6,176 6,075 615 6,691 Total Resourcse Expended 157,828 147,785 Net Income 40,160 195,851 This page doe5 not form part of the statutory financial Statements Page 12