## ST. MARY’S JACOBITE SYRIAN ORTHODOX CHURCH MANCHESTER 

(Under the Holy Apostolic See of Antioch & All the East) 

ANNUAL REPORT AND ACCOUNTS 1st April 2022 to 31st March 2023 

UK Charity Registration No.1126394 



## **ST. MARY’S JACOBITE SYRIAN ORTHODOX CHURCH MANCHESTER** 

## **Annual Report 2022-2023** 

The annual report of the St. Mary’s Jacobite Syrian Orthodox Church Manchester covers the period from April 1st 2022 to March 31st 2023. 

THE ANNUAL GENERAL BODY MEETING2022 

The Annual General Body Meeting (AGM) at St. Mary’s Jacobite Syrian Orthodox Church, Manchester was held after the Holy Mass on Sunday the 22[nd ] May 2022 at St. Francis Church, Sale Moor. The meeting was chaired by the Vicar Rev Fr. Geevarghese Thandayath. In the meeting, Annual Report of 2021-2022 was presented by Secretary Bijoy Alias and approved with a unanimous vote. The statement of income and expenditure along with audit report meetings from the year 2021 to 2022 was presented by church treasure Eldo Peringattel and approved by the general body. Church renovation plan and quotation were also approved by the general body. 

Vicar & President 

Secretary 

Treasurer 

Communication address 

- :  Rev. Fr. Geevarghese Thandayath 

- :  Mr. Bijoy Alias 

- :  Mr. Eldo Peringattel  Kuriakose 

:  39 Tottenham drive, Manchester, M23 9WH 

Charity number 

:  1126394 

Bankers 

:  HSBC Bank Plc, 203 Wilmslow Road, Rusholme 

Manchester M14 5BE 

Worship place 

:  St. Francis Church, Budworth Road, Sale Moor, M33 2RP 

1 



## MANAGING COMMITTEE MEETINGS AND SPECIAL GENERAL BODY 

We convened 2 special general body meeting and 13 managing committee meetings during the year 2022/23 to discuss and decide on various matters raised during this term. 

A special general body meeting was convened on 2022 May 22[nd] and a permission was given for second stage construction to the church.  Responsibility for planning the second stage construction was given to building committee and church committee. During the period 202223, 37 new memberships were given which included Reverend Fr. Lilu Varghese. A special general meeting chaired by the vicar Rev Fr Geevargheese Thandayath after the Holy Mass on 27th November 2022, it was decided to invite the Patriarch and Our Bishops to the Holy Moron Sacrament of the Church. 

## GENERAL ACTIVITIES OF THE CHURCH 

## REGULAR HOLY MASS 

Regular Holy Mass and other special services on feast days were celebrated 2[nd] and 4[th] Sunday of every month. Morning prayers start at 9:30 am and the Holy Qurbana start at 10.30 am. Around 200 people including children regularly attend these gatherings. The service is open to all people irrespective of their membership in the parish. 

## ANNUAL CHURCH FEATS AND PARISH DAY: 

We celebrated our annual feast and parish day. I like to express sincere thanks to all who came along and participated the Holy Qurbana and other celebrations. 

## ALTAR MINISTERIAL GROUP AND CHURCH CHOIR: 

The role of those who minister at Altar is immense for the smooth conduct of the Holy Mass held in our church. I would like to thank the ministry team who arrange the tasks and cooperate with the Holy Mass and the special ministry. The role of the choir in making the Holy Mass a heavenly experience is immense and I would like to express my gratitude to the choir who sang the liturgical songs and also to Eldho Peringattel and Suja Subin who are leading it. 

2 



## CHRISTMAS PROGRAM: 

This year’s Christmas Carol was lead by Shaji Joseph and Saju Pappachan on 10, 11, 17 and 18[th] December 2022. On 24[th] evening, Holy Mass and special Christmas worship were conducted at St. James (Hope) Church, 1 Vicarage Close, Salford, M6 8EJ. We thank everyone who welcomed Christmas Carol party at their homes and participated in these celebrations. 

## ACTIVITIES OF SPIRITUAL ORGANISATIONS: 

_Sunday school:_ As previous years, Sunday school classes were conducted regularly after the Holy Mass for classes 1-10. Mr. Kernal Eapen is continuing to serve as the headmaster with Mrs. Susan Eldhose is acting as assistant head teacher. Vacation bible school (VBS) also was organised in October (28, 29 & 30) 2022 which was a grand success. We conducted a competition (‘Balakalolsavam’-Children’s festival) of various events for Sunday school children on January 2022 and the winners were gone ahead to participate in the North of England regional Sunday school festival in Liverpool and our Sunday school is regional champions. Thank you for all parents and Sunday school teachers who prepare the children to take part in those events and made it a success. 

_Martha Mariam Samajam (Woman’s Prayer Group):_ The Woman’s Prayer group of the church meet twice every month under the leadership of Mrs. Sindhu Saju as secretary and Mrs Neenu Soban as treasurer. Their activities include prayer, singing devotional songs, Bible readings, chain prayer, Bible presentations and classes. Mrs. Smera Smith is working as the North East zone coordinator of all UK Vanitha Samajam. 

## CHARITABLE ACTIVITIES 

We have received requests for financial assistance from Miss Kripa Anil (£495), INDIA. The church managing committee approved support for her family. We also collected food products for Barnabas Aid program (food.give) and cloths. 

3 



## **CHURCH RENOVATION UPDATE** 

We have completed second stage of our construction of our new church at Bolton. We have received £150000.00 from Barnabas Aid as gift donation and £100000 from Barnabs Aid as loan for renovation costs. We are eternally thankful for the generous contributions from these charities, without which we would not have been made a progress in the church renovation. We thank Sabu Abraham for taking the lead for the grant application. 

With God's infinite mercy, everything is progressing well and our parishers are working to the best of their ability financially and physically. I would like to thank you for your help and prayers so far. The activities of the members of the building committee and managing committee who are leading the construction work of the church are highly commendable. 

## FINANCIAL REVIEW 

During 2022 – 2023 the total income from various resources was £379848.15, Expenditure £343161.13 we have in total balance of £41777.88, including the sums forwarded from previous years. 

## CONCLUSION 

I take this opportunity to thank Our Patriarch His Holiness Moran Mor Ignatius Aphrem II, Our Catholicos His Beatitude Aboon Mor Baselios Thomas I, our Former Patriarchal Vicar His Grace Anthemos Mathews, Our Patriarchal Vicar His Grace Issac Mor Osthathios, Vicar Rev. Fr. Geevarghese Thandayath, Assistant Vicar Rev. Fr. Eldhose Vattaparambil and also I would like to mention the names of Rev. Fr. Lilu Varghese, Rev. Fr. Eldho Rajan, board of trustees, parish members and all well-wishers of the church. We are sincerely hoping for your continued support in the coming years. 

On behalf of 2022-2023 Board of Trustees. 

Bijoy Alias 

Secretary 

4 



Regtstered Chariti. Nun)ber :_ 1126394
ST MARYS JACOBITE SYRIAN ORTHODOX CHURCH MANCHESTER
TRUSTEES, REPORT
FINANCIAL STATEMENTS
FOR THE YEAR END
31 March 2023
ST IL4RI"S JACOBrrE S}IlL￿N ORTHODOX CUL￿CH ￿L￿cHESTER
IOFF.4T CLOSE
BOLTON

ST IL4RY'S JACOBrrE S}￿L￿N ORTHODOX
CHtTrCll NI.&NCHESTER
coyrEYrs
FOR THE YEAR E￿￿ED 3 1 March 2023
TRUSTEES, REPORT............................................................................................................................................
INDEPEST)ENT ExAm￿'s REPORT............................................................................................................
STATEMENT OF FINANCIAL ACTIIryTIES......................................................_..............................................
BALAN￿ SHEET................................................................................................................................................
OTES TO THE FLXJLNCIAL STATEMEN. TS.....

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
TRifsTEES' REPORT
FOR THE YEAR ENT)ED 31 March 2023
Attac1￿ as ad&tional pages

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
EPENTE￿ E￿IlL%￿R's REPORT
FOR THE YEAR ENT)ED 31 March 2023
report to the chan.tr trustees on my eK7M￿tiOn of the financ￿ statements of ST MARYS JACOBrrE SYRIAN
ORTHODOX CHURCH MLNCHESTER for the year ended 31 Match 2023 M4llch compn5e the Statement of Financial
Actti"ities. the Summw Income and Expenthture Account. the Balance Shttt and the related notes.
Responsibdities and basts of report
As the trustees of the chan.ty (and also its dwectors for the purposes of corllpaoj laTh") you are responsible for the
preparatton of the financial statements ￿ accordance Th-ith the requiretnents of the COMpa￿eS Act 2006 ('the 2006 Act).
Hai"ing satisfied tn)"self thar the f￿￿]ciaL statements of the dLarLTh' are noi required to be audited under Part 16 of the
2006 Act and ate eh"gible for *dent exami￿0￿ I report ￿ respect of mTr" examU￿tion of 1.our chan"ti' s fllLancial
statements as carried out under section 145 of the Chantses Act 2011 ('the 2011 Act,). In carTh'ing out MN. exatnination I
hai"e folloTh'ed the Directions gii.en by the Chan"ty. CoMn￿510ll under section l45(5)(b) of the 2011 Act.
Independent examiner s statement
I hai"e completed my examin￿0￿ I can confwm that no n￿tena1 matters hai"e come to my attentton in connection iiith
the eXaMti￿A0ll me cause to behei"e tbat:
- accounting records Th"ere not kept in accordance Th-ith section 386 of the 2(KJ6 Act . or
. the fttwicial statements do not accord Thith those records: or
- the fu￿￿la1 statements do not compls" iiith the accounting requ￿tMentS under Section 396 of the 2006 Act other than
anN" requjrement that the financ￿ statements gii"e a 'true and faw, iiev4" Th4ll"ch ￿ not a niattet considered as part of all
independent exami￿￿On' or

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
EPENTE￿ E￿IlL%￿R's REPORT
FOR THE YEAR ENT)ED 31 March 2023
. the fu￿￿la1 statements kn"e not been wepated ￿ &cotdance Th-ith the Chatrtie5 SORP (FRS 102).
I hai"e no concerns al￿ hai"e come across no otheT matters in connectton ￿1th the examination to Th"luth attention should
be drai￿￿ in tlll's report ￿ ordet to enable a proper undet5tandllLg of the financial statemerAt5 to be leached.
Seejo Tony
2910112024
Member of Instttlrte of FuWiC￿I Accountants
ACS AccO￿ATr￿s LTD
58 HIGHBURY GROI
PORTSMOLTH
P06 2RS

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
STATEIIEYT OF FThLNCL4L ACTIITfIES
FOR THE YEAR ENT)ED 31 March 2023
Reconunended
categories b!- aclAliti-
ITnrestricted
funds
Restricted
iDconie fund5
Total Funds
2023
Total Funds
2022
otes
Income and
eDdosvments from:
Donations and legacies
379.848.
379.848.00
117.686.00
Total
379848.00
379,S48.00
117,686.00
Expenditure on:
Chan"table actii-ittes
343.161.00
343.161.00
202.081.00
Total
343,161.00
343,161.00
202,081.00
incOme/(e￿e￿d1tllrt)
36,687.00
36,687.00
(84J95.00)
Transfers behyeen
funds
243.00
(243.00)
et IDOTement in funds
36930.00
(243.00)
36,687.00
($4J95.00)
Reconciliation of funds:
Totsl funds brought
foni7td
4.848.IX)
243.(Kl
5.091.(Ki
89.486.00
Total funds carried
fonyard
41,77S.00
41,77S.00
5,091.00

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
BAL￿NCE SHEET
FOR THE YEAR ENT)ED 31 March 2023
Recommended categories kn.
actiiit)"
Notes
ITnrestricted funds Total Funds 2023
Total Funds 2022
cU￿ent assets
Cash at bank and in hand
41.778.00
41.778.00
5.091.00
Total current assets
41,778.00
41,778.00
5.091.00
Total net asset5 or li2bilitie5
41,778.00
41,77S.00
5,091.00
Funds of the Charity
Unrestricted fiMMIs
41.778.(K)
41.778.00
4.848.00
Restncted income funds
243.00
EndoThinent funds
Total funds
41,77S.00
41,77S.00
5,091.00
The financ￿ statements ii'ere approi.ed by the Board on 29-Jan-2024and ￿Ened on its behalf by:
KERNAL EAPEN
TRLSTEE

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
NOTES TO THE FL¥￿ycL4L STATEIIENryS
FOR THE YEAR ENT)ED 31 March 2023

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
NOTES TO THE FL¥￿ycL4L STATEIIENryS
FOR THE YEAR ENT)ED 31 March 2023
l Accounting Policies
1.1 Accounting Policies
The principal accountmg policies adopted ￿. the Cknanty". Th-hith ￿ a pllb￿c benefit t[￿t).. m the preparatson of the
accounts are as folloiis.
1.2 Basts ofpreparatlon
These accounts hai"e been prepared under the htstorical cost coni"entsoo as mothfied b)" the ￿ClUSion of charitable
properties and fixed asset ￿l"eStMentS and mi"estment properties at i"aluatiOfL
These accounts bai"e been prepared in accordance iiith '"Accounting and Reportmg ￿. CFthrities". Statement of
Recommended Practsce applicable to charittes prepa[ll￿ their accounts in accwdance ii.ith the Financ￿1 Reporting
Standard applicable In the LX and Repubhc of heland (FRS 102):: (effectii"e l January 2019) - (Chanties SORP
(FRS 102)). the Fit]anc￿l Reporttng Standard apP￿cable in the UK and Repubhc of treland (FRS 102) and the
Chanties Act 2011.
These accounts are wesented in poutmls sterling and rounded to the nearest pout￿.
1.3 Going concern
Tbe Tfu￿eeS hai"e prepared financd proieaions: takmg into consideration the current econotnic conth'tions and
hai"e. at the time of approi.ing these accounts. a reasonable expectation that the chan.ty has adequate resources to
continue in operational existence for the foreseeable fimwe. Thus tho" continue to adopr the going concern basis of
accounting in prepanng the accounts.
1.4 Income from donations or grants
Income from donatii)ns and grants ts reCOgn￿ed iiaen the chariti" ￿ entitled to the funds. the receipt ￿ wobable
and the amount can be measured rehablN". Foi donations. is usua￿. on receipt. For grants. thi.s is usuall)" Th"hen
a fomial o'er is made in iiriiing. If a donatton or grant c0nLW￿ tern￿ and conth"tsons outside of the charity"s
control Th"lllch must be met before the cknTts' ￿ entttled to the funds: or if the donot specthes that the filllds must
be used in futtwe time periods. t1￿ the income is deferred.
1.5 Tax reclaims on donations and gift5
Gift Aid receii.able is included in income iillen there is a 171id decIaration from the don￿. An)" Gift Aid anjount
recoi.ered on a donation is consideTed to be part of that gth and is treated as an addition to the satne fi￿d as the
initial donation unless the donor or the terms of the appeal hai"e SpeC￿led othen1￿.
1.6 Donated goods
Donaied goods are measured at fa￿ i.alue (the amount for V&&ich the asset Could be exchanged) unless impla￿lea1
to do so.
'fts in k￿d for use by the chan'fy" are included in the SOFA as income from donats'ons Mthen receii"able.
a) Donated zoods for distribution to bentficiariesThe cost of anv stock of goods donated for distn"bution to
beneficiaries is deemed to be the fatr }￿lle of those grfts at the time of their recei￿ and thev are reeogmsed

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
NOTES TO THE FL¥￿ycL4L STATEIIENryS
FOR THE YEAR ENT)ED 31 March 2023
on receipt. In the reporting period in Thlll'ch the st(th are thstnbuted. thev are recogwsed as an expense at
the ca￿1ng aruount of the Stocks at d￿￿"bUttO
b) Domfed goods for resaleDon&ed goods for resale are measured at faJT i.alue on reCOg￿tio￿ mlll.ch is
the expected proceeds from sale less the expected costs of sale. and recognised ￿.IncoMe from other
tradmg acriiities, Thith the corresFM)nding stock fecogmsed in the balance sheet. On its sale the i.alue of
stock is charged agains1 'Income from other trad￿g acui.ines aad the proceeds from sale are also
recogll￿ed as 'lncome from other tradll￿ acti1￿leS.
c) Donated and ser¥ice$ ¢apit•lised •$ Tall￿1)1t fixed *ssetsGoods donated for on-going use b!. a charity in
carThing out its actii"itses are recogtused &s tangible fixed assets Thith the CO￿eSpOnd￿E ga￿ recogll￿ed as
income from donations iiithm the SOFA.
1.7 Donated senryces and facilitie5
Donaied serkices and facdities are included in the SOFA V*aen receii.ed at the 171ue of the to the clwity
proi.lded the i.alue of the gth can be measured rehabl)".
Donated seThices and facilities that are consumed immediatel!. are recogmsed as income V*ith an equii-alent
amount recogntsed as an expense ut)der the appropnate headmg in the SOFA.
1.8 Income from charitable actiiities
Income from clwitable actsl.1t￿S ￿ reCOgn￿ed oi.er the period to ThtLich the mcome relates. Concert fees are
recog￿Sed at the date of the ei"ent. Memberslll"p fees ate recogn￿ oi.er the penod of the meMb￿S￿"p. Rent
recognised oi.er the period to ii"kn"ch it relates. AnN' amounts relating to future penods are deferred.
1.9 Income from membershfip sllbscrlpilons
Membership subscriptsons receii.ed in the twure of a gth are recogntsed in Donations and Legacies. Memberslll'p
subscnpttons 14thi.ch gii"e a member the nght to b￿. seThices or othet benefits are recOgn￿ed as ￿COrne earned
fron) the Pr￿.1$10n of goods and se￿￿e5 as Income fm clwi"table actiiitses.
1.10 Expenditllre
Expenditure is recog￿Sed iitsen a present legal or constDJCtiN"e obligation exists at the balance sheet date as a result
of a past ei"ent. It is wobable that a transfet of economic benefits be requ￿ed to settle the ob￿gatiO￿ and the
amount can be estunated reh"abl}'. It ￿ mclusii-e of IAT Th4ll"ch callnot be recoi-eted.
Direct costs are those costs ￿all"ch threctl) attnbute to its actiillttes. Ilages and salaries are allocated to d￿ect costs
based on att estimate of lime spent orl charrtable actii"itie5 b!, staff members.
Support costs include stsff costs and are those iilll'ch do not produce a direct ou¢)ut. Staff costs relate to speafic
actilities and this ￿ reflected ￿ the allocation of pa!Toll costs based on the petcentage of time spent.
All costs. includmg goi"ernance costs. are all￿ated beM"een the Lypendinwe categories of the cllan'ty on a basis
designed to reflect the use of the resource. Costs relatsng to a parttcular actti.ity are ch￿ged a￿. others are
apportioned on an appropriate basis.
Support costs and oi"erheads hai"e beeo caicul*d by allocatmg stsff tiTne to the IN"el of mi"oli"eTnent in the
7nous actiiities of the Chan"ty.
1.11 ProTr-iSlODS for liabilities
io

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
NOTES TO THE FL¥￿ycL4L STATEIIENryS
FOR THE YEAR ENT)ED 31 March 2023
A liabditi. is measured on recogmtion at its hIst￿tca1 cost and then subsequentty measured at tbe best estimate of
the amount requ￿ed to settle the obh"gation at the ieportmE_ date.
1.12 Fund accounting
Unre5tncted fi￿dS ate those funds Thaich are ai7dable for use at the d￿Cletson of the T￿￿CeS m filltheTance of the
general objectii.es of the chanTh' and hai"e been designated for other pu￿.
Restricted funds ate fillLds Thall"ch ate to be used ￿ accordance Thith specthc iestiictions mwsed b)" donors or
Ththich hai"e been raised by the chan'ty for parncular puryM)ses.
2 Income from Donations and Legacies
Inrestricted
funds
Total hnds
2023
Total fund5
2022
Baptism
Buildmg fund
Chanty Box
25.(K)
9.715.(K)
25.C
9.715.(K)
20.925.(M)
i.fAO.(K)
2.786.00
13.633.00
10.463.00
4.010.C
38.44i.(K)
3.460.00
50.(Y)
4.010.(KI
38.445.(KJ
3.460.00
i0.00
Donation and gths
ftAid
House Il"arming
Interest Receii"ed
Loan Receii"ed
I￿.0(KI.
11.471.00
169_719.
I.720.(K)
97i.C
78.00
I00,C￿.[Kj
11.471.LKI
169.719.IM)
1.720.C(J
975.Crf)
78.(K)
9.063.00
32.900.00
l.055.00
575.00
Parish Da!" Receipt
Passion Il',eek Receipts
Pa!yaL EasN" fund
perUn￿ Share Receipl
Refijnd from Supphers
4.190.(K)
16.8iO.(KI
l.i80.(M)
15.910.
1.320.00
330.LX)
379.848.00
4.l90.Crf)
16.8iO.00
1.580.00
15.910.00
1.320.00
330.(K)
379.848.00
io.000.00
1.310_00
11.4iO.00
Special Qurbano
Subscriptions
SundaN, School
'anrtha Samajam Income
1.2S3.00
117.686.00

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
NOTES TO THE FL¥￿ycL4L STATEIIENryS
FOR THE YEAR ENT)ED 31 March 2023
3 Expenditure on Charitable Actii'ities
Total funds
2023
Total funds
2022
Allah￿IS
Bank ch￿ge$
LegaL'profes510nal fees
Pnnting and stationeDJ"
139.00
700_00
65.00
70.00
6.488.00
6.670.(K)
2.245.00
575.00
426.00
i.soo.00
3.000.00
540.00
178.426.00
276.00
l.500.(K)
16.620.00
7.498.00
5.975_00
500.00
143.00
49).00
770.00
A1107i7nce to Pn"est
Rent p
'scelLaneous Expenses
Donation to C1￿￿"t5.
MSOC Counc
Trai"ellll]g Expenses
NeTh Church Th,0￿$
Electricity"
JSCC Puthencruze
Loan Repaid Expenses
Sundav School Expenses
Passion Week Expenses
Church Itetns
305.290.00
195_00
1.300.00
2.682.00
655.00
199.00
343.161.00
202.081.00
4 Cash at bank and in hand
Total funds
2023
Total funds
2022
Bank Cutrent Account
Cash In Hand
Bank Sai"ll￿5
39.749.00
2.029.00
3.722.00
1.126.00
41.778.00
5.091.00
12

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
NOTES TO THE FL¥￿ycL4L STATEIIENryS
FOR THE YEAR ENT)ED 31 March 2023
5 Charity funds
5.1 Details of material funds held and moTr"ements during the CIIUiEJT reporting period
Fund
balances
bn>llght
fon¥ard
Fund
balances
carried
for%Tard
IDcon
Expenditsre Transfer5
Gains attd
Fund names
I nrestricted
fllnds
I nrestricted
General
Fun(Ls
4.848.¢J)
379.848.￿ (343:16I.CM))
243.00
41.778.00
Restricted
income hnd5
Restricted
income funds
243.¢X)
(243.IX))
Total
5.091.(K)
379:848.IXI (343_161.(M))
41.778.00
5.2 Details of material funds held and moTr-ements during the PREI"IOUS reporting period
Fund
balances
brought
forward
Fund
balances
carried
for%vard
Itscome
Expenditu
Transfers
Gains and
losses
Fund names
ITnrestricted
nds
I'nrestricted
General
FuDd5
44.446.(K>
117:686.(X) (157:284.CM))
4.848.00
Restricted
income hnd5
Restricted
income hnd5
45.040.00
(44.797.00)
243.00
Total
89.486.
117.686.(K) (202.081.00)
5.091.00
5.3 Transfers betTh"een funds
This Year
13

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
NOTES TO THE FL¥￿ycL4L STATEIIENryS
FOR THE YEAR ENT)ED 31 March 2023
Amount
Beh4"een unrestricted and iestsicted funds
Bettiren endm4Tnent and reStr￿ted fiu
Bettiren enthThTnent and un[eStr￿led funds
Last Year
243.(K)
ArnouDt
Bettiten utrestncted and restncted fijnds
Betti"eell endoiiThent and iestricted fund5
BeM"een endoThillent and unrestricted fillMIs
14

Regtstered Chariti. Nun)ber :_ 1126394
ST MARYS JACOBITE SYRIAN ORTHODOX CHURCH MANCHESTER
TRUSTEES, REPORT
FINANCIAL STATEMENTS
FOR THE YEAR END
31 March 2023
ST IL4RI"S JACOBrrE S}IlL￿N ORTHODOX CUL￿CH ￿L￿cHESTER
IOFF.4T CLOSE
BOLTON

ST IL4RY'S JACOBrrE S}￿L￿N ORTHODOX
CHtTrCll NI.&NCHESTER
coyrEYrs
FOR THE YEAR E￿￿ED 3 1 March 2023
TRUSTEES, REPORT............................................................................................................................................
INDEPEST)ENT ExAm￿'s REPORT............................................................................................................
STATEMENT OF FINANCIAL ACTIIryTIES......................................................_..............................................
BALAN￿ SHEET................................................................................................................................................
OTES TO THE FLXJLNCIAL STATEMEN. TS.....

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
TRifsTEES' REPORT
FOR THE YEAR ENT)ED 31 March 2023
Attac1￿ as ad&tional pages

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
EPENTE￿ E￿IlL%￿R's REPORT
FOR THE YEAR ENT)ED 31 March 2023
report to the chan.tr trustees on my eK7M￿tiOn of the financ￿ statements of ST MARYS JACOBrrE SYRIAN
ORTHODOX CHURCH MLNCHESTER for the year ended 31 Match 2023 M4llch compn5e the Statement of Financial
Actti"ities. the Summw Income and Expenthture Account. the Balance Shttt and the related notes.
Responsibdities and basts of report
As the trustees of the chan.ty (and also its dwectors for the purposes of corllpaoj laTh") you are responsible for the
preparatton of the financial statements ￿ accordance Th-ith the requiretnents of the COMpa￿eS Act 2006 ('the 2006 Act).
Hai"ing satisfied tn)"self thar the f￿￿]ciaL statements of the dLarLTh' are noi required to be audited under Part 16 of the
2006 Act and ate eh"gible for *dent exami￿0￿ I report ￿ respect of mTr" examU￿tion of 1.our chan"ti' s fllLancial
statements as carried out under section 145 of the Chantses Act 2011 ('the 2011 Act,). In carTh'ing out MN. exatnination I
hai"e folloTh'ed the Directions gii.en by the Chan"ty. CoMn￿510ll under section l45(5)(b) of the 2011 Act.
Independent examiner s statement
I hai"e completed my examin￿0￿ I can confwm that no n￿tena1 matters hai"e come to my attentton in connection iiith
the eXaMti￿A0ll me cause to behei"e tbat:
- accounting records Th"ere not kept in accordance Th-ith section 386 of the 2(KJ6 Act . or
. the fttwicial statements do not accord Thith those records: or
- the fu￿￿la1 statements do not compls" iiith the accounting requ￿tMentS under Section 396 of the 2006 Act other than
anN" requjrement that the financ￿ statements gii"e a 'true and faw, iiev4" Th4ll"ch ￿ not a niattet considered as part of all
independent exami￿￿On' or

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
EPENTE￿ E￿IlL%￿R's REPORT
FOR THE YEAR ENT)ED 31 March 2023
. the fu￿￿la1 statements kn"e not been wepated ￿ &cotdance Th-ith the Chatrtie5 SORP (FRS 102).
I hai"e no concerns al￿ hai"e come across no otheT matters in connectton ￿1th the examination to Th"luth attention should
be drai￿￿ in tlll's report ￿ ordet to enable a proper undet5tandllLg of the financial statemerAt5 to be leached.
Seejo Tony
Member of Instttlrte of FuWiC￿I Accountants
ACS AccO￿ATr￿s LTD
58 HIGHBURY GROI
PORTSMOLTH
P06 2RS

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
STATEIIEYT OF FThLNCL4L ACTIITfIES
FOR THE YEAR ENT)ED 31 March 2023
Reconunended
categories b!- aclAliti-
ITnrestricted
funds
Restricted
iDconie fund5
Total Funds
2023
Total Funds
2022
otes
Income and
eDdosvments from:
Donations and legacies
379.848.
379.848.00
117.686.00
Total
379848.00
379,S48.00
117,686.00
Expenditure on:
Chan"table actii-ittes
343.161.00
343.161.00
202.081.00
Total
343,161.00
343,161.00
202,081.00
incOme/(e￿e￿d1tllrt)
36,687.00
36,687.00
(84J95.00)
Transfers behyeen
funds
243.00
(243.00)
et IDOTement in funds
36930.00
(243.00)
36,687.00
($4J95.00)
Reconciliation of funds:
Totsl funds brought
foni7td
4.848.IX)
243.(Kl
5.091.(Ki
89.486.00
Total funds carried
fonyard
41,77S.00
41,77S.00
5,091.00

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
BAL￿NCE SHEET
FOR THE YEAR ENT)ED 31 March 2023
Recommended categories kn.
actiiit)"
Notes
ITnrestricted funds Total Funds 2023
Total Funds 2022
cU￿ent assets
Cash at bank and in hand
41.778.00
41.778.00
5.091.00
Total current assets
41,778.00
41,778.00
5.091.00
Total net asset5 or li2bilitie5
41,778.00
41,77S.00
5,091.00
Funds of the Charity
Unrestricted fiMMIs
41.778.(K)
41.778.00
4.848.00
Restncted income funds
243.00
EndoThinent funds
Total funds
41,77S.00
41,77S.00
5,091.00
The financ￿ statements ii'ere approi.ed by the Board on 29_Jan-2024 and signed on its bebalf bs.:
KERNAL EAPEN
TRLSTEE

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
NOTES TO THE FL¥￿ycL4L STATEIIENryS
FOR THE YEAR ENT)ED 31 March 2023

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
NOTES TO THE FL¥￿ycL4L STATEIIENryS
FOR THE YEAR ENT)ED 31 March 2023
l Accounting Policies
1.1 Accounting Policies
The principal accountmg policies adopted ￿. the Cknanty". Th-hith ￿ a pllb￿c benefit t[￿t).. m the preparatson of the
accounts are as folloiis.
1.2 Basts ofpreparatlon
These accounts hai"e been prepared under the htstorical cost coni"entsoo as mothfied b)" the ￿ClUSion of charitable
properties and fixed asset ￿l"eStMentS and mi"estment properties at i"aluatiOfL
These accounts bai"e been prepared in accordance iiith '"Accounting and Reportmg ￿. CFthrities". Statement of
Recommended Practsce applicable to charittes prepa[ll￿ their accounts in accwdance ii.ith the Financ￿1 Reporting
Standard applicable In the LX and Repubhc of heland (FRS 102):: (effectii"e l January 2019) - (Chanties SORP
(FRS 102)). the Fit]anc￿l Reporttng Standard apP￿cable in the UK and Repubhc of treland (FRS 102) and the
Chanties Act 2011.
These accounts are wesented in poutmls sterling and rounded to the nearest pout￿.
1.3 Going concern
Tbe Tfu￿eeS hai"e prepared financd proieaions: takmg into consideration the current econotnic conth'tions and
hai"e. at the time of approi.ing these accounts. a reasonable expectation that the chan.ty has adequate resources to
continue in operational existence for the foreseeable fimwe. Thus tho" continue to adopr the going concern basis of
accounting in prepanng the accounts.
1.4 Income from donations or grants
Income from donatii)ns and grants ts reCOgn￿ed iiaen the chariti" ￿ entitled to the funds. the receipt ￿ wobable
and the amount can be measured rehablN". Foi donations. is usua￿. on receipt. For grants. thi.s is usuall)" Th"hen
a fomial o'er is made in iiriiing. If a donatton or grant c0nLW￿ tern￿ and conth"tsons outside of the charity"s
control Th"lllch must be met before the cknTts' ￿ entttled to the funds: or if the donot specthes that the filllds must
be used in futtwe time periods. t1￿ the income is deferred.
1.5 Tax reclaims on donations and gift5
Gift Aid receii.able is included in income iillen there is a 171id decIaration from the don￿. An)" Gift Aid anjount
recoi.ered on a donation is consideTed to be part of that gth and is treated as an addition to the satne fi￿d as the
initial donation unless the donor or the terms of the appeal hai"e SpeC￿led othen1￿.
1.6 Donated goods
Donaied goods are measured at fa￿ i.alue (the amount for V&&ich the asset Could be exchanged) unless impla￿lea1
to do so.
'fts in k￿d for use by the chan'fy" are included in the SOFA as income from donats'ons Mthen receii"able.
a) Donated zoods for distribution to bentficiariesThe cost of anv stock of goods donated for distn"bution to
beneficiaries is deemed to be the fatr }￿lle of those grfts at the time of their recei￿ and thev are reeogmsed

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
NOTES TO THE FL¥￿ycL4L STATEIIENryS
FOR THE YEAR ENT)ED 31 March 2023
on receipt. In the reporting period in Thlll'ch the st(th are thstnbuted. thev are recogwsed as an expense at
the ca￿1ng aruount of the Stocks at d￿￿"bUttO
b) Domfed goods for resaleDon&ed goods for resale are measured at faJT i.alue on reCOg￿tio￿ mlll.ch is
the expected proceeds from sale less the expected costs of sale. and recognised ￿.IncoMe from other
tradmg acriiities, Thith the corresFM)nding stock fecogmsed in the balance sheet. On its sale the i.alue of
stock is charged agains1 'Income from other trad￿g acui.ines aad the proceeds from sale are also
recogll￿ed as 'lncome from other tradll￿ acti1￿leS.
c) Donated and ser¥ice$ ¢apit•lised •$ Tall￿1)1t fixed *ssetsGoods donated for on-going use b!. a charity in
carThing out its actii"itses are recogtused &s tangible fixed assets Thith the CO￿eSpOnd￿E ga￿ recogll￿ed as
income from donations iiithm the SOFA.
1.7 Donated senryces and facilitie5
Donaied serkices and facdities are included in the SOFA V*aen receii.ed at the 171ue of the to the clwity
proi.lded the i.alue of the gth can be measured rehabl)".
Donated seThices and facilities that are consumed immediatel!. are recogmsed as income V*ith an equii-alent
amount recogntsed as an expense ut)der the appropnate headmg in the SOFA.
1.8 Income from charitable actiiities
Income from clwitable actsl.1t￿S ￿ reCOgn￿ed oi.er the period to ThtLich the mcome relates. Concert fees are
recog￿Sed at the date of the ei"ent. Memberslll"p fees ate recogn￿ oi.er the penod of the meMb￿S￿"p. Rent
recognised oi.er the period to ii"kn"ch it relates. AnN' amounts relating to future penods are deferred.
1.9 Income from membershfip sllbscrlpilons
Membership subscriptsons receii.ed in the twure of a gth are recogntsed in Donations and Legacies. Memberslll'p
subscnpttons 14thi.ch gii"e a member the nght to b￿. seThices or othet benefits are recOgn￿ed as ￿COrne earned
fron) the Pr￿.1$10n of goods and se￿￿e5 as Income fm clwi"table actiiitses.
1.10 Expenditllre
Expenditure is recog￿Sed iitsen a present legal or constDJCtiN"e obligation exists at the balance sheet date as a result
of a past ei"ent. It is wobable that a transfet of economic benefits be requ￿ed to settle the ob￿gatiO￿ and the
amount can be estunated reh"abl}'. It ￿ mclusii-e of IAT Th4ll"ch callnot be recoi-eted.
Direct costs are those costs ￿all"ch threctl) attnbute to its actiillttes. Ilages and salaries are allocated to d￿ect costs
based on att estimate of lime spent orl charrtable actii"itie5 b!, staff members.
Support costs include stsff costs and are those iilll'ch do not produce a direct ou¢)ut. Staff costs relate to speafic
actilities and this ￿ reflected ￿ the allocation of pa!Toll costs based on the petcentage of time spent.
All costs. includmg goi"ernance costs. are all￿ated beM"een the Lypendinwe categories of the cllan'ty on a basis
designed to reflect the use of the resource. Costs relatsng to a parttcular actti.ity are ch￿ged a￿. others are
apportioned on an appropriate basis.
Support costs and oi"erheads hai"e beeo caicul*d by allocatmg stsff tiTne to the IN"el of mi"oli"eTnent in the
7nous actiiities of the Chan"ty.
1.11 ProTr-iSlODS for liabilities
io

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
NOTES TO THE FL¥￿ycL4L STATEIIENryS
FOR THE YEAR ENT)ED 31 March 2023
A liabditi. is measured on recogmtion at its hIst￿tca1 cost and then subsequentty measured at tbe best estimate of
the amount requ￿ed to settle the obh"gation at the ieportmE_ date.
1.12 Fund accounting
Unre5tncted fi￿dS ate those funds Thaich are ai7dable for use at the d￿Cletson of the T￿￿CeS m filltheTance of the
general objectii.es of the chanTh' and hai"e been designated for other pu￿.
Restricted funds ate fillLds Thall"ch ate to be used ￿ accordance Thith specthc iestiictions mwsed b)" donors or
Ththich hai"e been raised by the chan'ty for parncular puryM)ses.
2 Income from Donations and Legacies
Inrestricted
funds
Total hnds
2023
Total fund5
2022
Baptism
Buildmg fund
Chanty Box
25.(K)
9.715.(K)
25.C
9.715.(K)
20.925.(M)
i.fAO.(K)
2.786.00
13.633.00
10.463.00
4.010.C
38.44i.(K)
3.460.00
50.(Y)
4.010.(KI
38.445.(KJ
3.460.00
i0.00
Donation and gths
ftAid
House Il"arming
Interest Receii"ed
Loan Receii"ed
I￿.0(KI.
11.471.00
169_719.
I.720.(K)
97i.C
78.00
I00,C￿.[Kj
11.471.LKI
169.719.IM)
1.720.C(J
975.Crf)
78.(K)
9.063.00
32.900.00
l.055.00
575.00
Parish Da!" Receipt
Passion Il',eek Receipts
Pa!yaL EasN" fund
perUn￿ Share Receipl
Refijnd from Supphers
4.190.(K)
16.8iO.(KI
l.i80.(M)
15.910.
1.320.00
330.LX)
379.848.00
4.l90.Crf)
16.8iO.00
1.580.00
15.910.00
1.320.00
330.(K)
379.848.00
io.000.00
1.310_00
11.4iO.00
Special Qurbano
Subscriptions
SundaN, School
'anrtha Samajam Income
1.2S3.00
117.686.00

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
NOTES TO THE FL¥￿ycL4L STATEIIENryS
FOR THE YEAR ENT)ED 31 March 2023
3 Expenditure on Charitable Actii'ities
Total funds
2023
Total funds
2022
Allah￿IS
Bank ch￿ge$
LegaL'profes510nal fees
Pnnting and stationeDJ"
139.00
700_00
65.00
70.00
6.488.00
6.670.(K)
2.245.00
575.00
426.00
i.soo.00
3.000.00
540.00
178.426.00
276.00
l.500.(K)
16.620.00
7.498.00
5.975_00
500.00
143.00
49).00
770.00
A1107i7nce to Pn"est
Rent p
'scelLaneous Expenses
Donation to C1￿￿"t5.
MSOC Counc
Trai"ellll]g Expenses
NeTh Church Th,0￿$
Electricity"
JSCC Puthencruze
Loan Repaid Expenses
Sundav School Expenses
Passion Week Expenses
Church Itetns
305.290.00
195_00
1.300.00
2.682.00
655.00
199.00
343.161.00
202.081.00
4 Cash at bank and in hand
Total funds
2023
Total funds
2022
Bank Cutrent Account
Cash In Hand
Bank Sai"ll￿5
39.749.00
2.029.00
3.722.00
1.126.00
41.778.00
5.091.00
12

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
NOTES TO THE FL¥￿ycL4L STATEIIENryS
FOR THE YEAR ENT)ED 31 March 2023
5 Charity funds
5.1 Details of material funds held and moTr"ements during the CIIUiEJT reporting period
Fund
balances
bn>llght
fon¥ard
Fund
balances
carried
for%Tard
IDcon
Expenditsre Transfer5
Gains attd
Fund names
I nrestricted
fllnds
I nrestricted
General
Fun(Ls
4.848.¢J)
379.848.￿ (343:16I.CM))
243.00
41.778.00
Restricted
income hnd5
Restricted
income funds
243.¢X)
(243.IX))
Total
5.091.(K)
379:848.IXI (343_161.(M))
41.778.00
5.2 Details of material funds held and moTr-ements during the PREI"IOUS reporting period
Fund
balances
brought
forward
Fund
balances
carried
for%vard
Itscome
Expenditu
Transfers
Gains and
losses
Fund names
ITnrestricted
nds
I'nrestricted
General
FuDd5
44.446.(K>
117:686.(X) (157:284.CM))
4.848.00
Restricted
income hnd5
Restricted
income hnd5
45.040.00
(44.797.00)
243.00
Total
89.486.
117.686.(K) (202.081.00)
5.091.00
5.3 Transfers betTh"een funds
This Year
13

ST IL4RY'S JACOBrrE ORTHODOX
cHl￿CH IILNCHESTER
NOTES TO THE FL¥￿ycL4L STATEIIENryS
FOR THE YEAR ENT)ED 31 March 2023
Amount
Beh4"een unrestricted and iestsicted funds
Bettiren endm4Tnent and reStr￿ted fiu
Bettiren enthThTnent and un[eStr￿led funds
Last Year
243.(K)
ArnouDt
Bettiten utrestncted and restncted fijnds
Betti"eell endoiiThent and iestricted fund5
BeM"een endoThillent and unrestricted fillMIs
14