2025-04-05-accounts

Charity Number 1140421

SAINT MAKARIOS THE GREAT ECCLESIASTICAL TRUST ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2025

ACCOUNTS GEEK LTD

Roseville Road Leeds West Yorkshire LS8 5DR

SAINT MAKARIOS THE GREAT ECCLESIASTICAL TRUST ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2025

CONTENTS

Trustees' annual report ----------------------------------------------------------------------	1 - 2
Independent examiner's report ------------------------------------------------------------	3
Balance Sheet ----------------------------------------------------------------------------------	4
Statement of financial activities -----------------------------------------------------------	5
Notes to the accounts ------------------------------------------------------------------------	6 - 7

SAINT MAKARIOS THE GREAT ECCLESIASTICAL TRUST TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 5 APRIL 2025

The trustees present their report and the unaudited accounts of the charity for the year ended 5 April 2025.

REFERENCES AND ADMINISTRATIVE DETAILS

Registered charity name Saint Makarios The Great Ecclesiastical Trust

Charity registration number 1140421 Principal Office 109 Stanks Drive, Leeds, West Yorkshire, LS14 5NS [e-mail] / 07467382255 / www.sfmacarie.org

The trustees

The trustees who served the charity during the period were as follows:

• Rev.Dr. Petru Ciprian Nedelcu (Chairman) • Mr. Emauel Padureanu (Hon Treasurer) • Mrs. Diana Bagrin (Hon Secretary)

• Mr. Mihai Costandache

Independent examiner

All Day Accountants Ltd Unit B, Formal Tailors 1885 Ltd, Roseville Road, Leeds, LS8 5DR

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Saint Makarios The Great Ecclesiastical Trust was established in September 2010 and its constitution is governed by a Trust Deed dated 13 February 2011, as amended on 15 January 2021. The charity is managed by a Board of Trustees, whose details are provided above.

OBJECTIVES AND ACTIVITIES

The objectives of the charity are:

1. To advance the Christian religion for the benefit of the public in accordance with the doctrines of the Romanian Orthodox Church; and

2. To promote charitable purposes for the public benefit that are exclusively charitable under the laws of England and Wales, as determined by the Trustees from time to time.

The charity's registered working name is SMOC. We have referred to the guidance provided in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives, as well as in planning our future activities.

ACHIEVEMENTS AND PERFORMANCE

The charity was established in September 2010 with the aim of advancing the Orthodox Christian religion for the public benefit, in accordance with the doctrines and teachings of the Romanian Orthodox Church. The first objective was to raise funds through donations to facilitate the purchase of a church property from the Church of England. The purchase of the

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SAINT MAKARIOS THE GREAT ECCLESIASTICAL TRUST TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

then redundant Church of ‘Saint Michael and All Angels’ was completed in October 2011, and the church was consecrated two years later, in September 2013. The church has been used as a place of worship since November 2011.

By the beginning of the current reporting period, the charity had achieved significant milestones, including:

• Installation of a ceremonial wooden screen (iconostasis),

• Refurbishment of the old vestry and organ rooms,

• Refurbishment of the church hall,

• Repair of the church heating system,

• Structural repairs to the church building,

• Consolidation of the tower bell and installation of a new bell,

• Installation of a CCTV system,

• Replacement of all old church lamps with energy-efficient LED lamps,

• Complete renovation of the confession room,

• Replacement of the church heating system and sound system,

• Installation of two chandeliers in the church,

• Establishment of a parish library,

• Purchase of a large candle holder,

• Installation of a video network

Achievements and Performance (6 April 2024 – 5 April 2025)

During the reporting period, the charity has:

• Safely maintained and managed the property in line with health and safety requirements.

• Completed the painting of the interior of the church, a complex project covering approximately 700m².

• Undertaken essential repairs to the church roof.

• Sustained fundraising activities to support the charity’s objectives.

• Continued to deliver on its core mission of providing assistance to those in need. This

• has included offering spiritual support, material aid, counselling, and guidance to individuals and qualified institutions.

Plans for the Future

The Board of Trustees has identified the following priorities for the upcoming reporting periods:

• Carrying out further repairs and improvements to the church hall.

• Con�nuing to provide help and support to those in need, both spiritually and materially.

• Repairing and restoring the stained-glass windows. materially.

• Upgrading and modernising the ligh�ng system inside the church.materially.

• Purchasing a property to meet the long-term needs and purposes of the charity, ensuring

stability and growth in its services.

16-Jan-26

Signed on behalf of trustees

Rev. Dr. Petru Ciprian Nedelcu

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SAINT MAKARIOS THE GREAT ECCLESIASTICAL TRUST INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 5 APRIL 2025

I report to the trustees on my examination of the accounts of the charity for the year ended 5 April 2022 which are set out on pages 4 to 7.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011. The trustees also considering that an audit is not required for this year under section 144(2) of the Charities Act 2011 and examination is needed.

I report in respect of my examination of the Charity's accounts carried out under section 145 of the Act 2011 and in carrying out my examination, I have followed all the applicable directions given by Charity commission under section 145(5)(b) of the Act 2011.

BASIS OF INDEPENDENT EXAMINER'S REPORT

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes

consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no option is given as to whether the accounts present a true and fair view and the report is limited to those mattes set out in the statement below.

INDEPENDET EXAMINER'S STATEMENT

In accordance with my examination, no matter has come to my attention:

• (1) which gives me reasonable cause to believe that in any material respect the requirements:

• To keep accounting records in accordance with section 130 of the 2011 Act: and

• To prepare accounts accord with the accounting records and comply with the accounting requirements of the 2011 Act

have not been met; or

(2) to which, in my opinion , attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Shabaz Ahmed

Shabaz Ahmed All Day Accountants Ltd Independent Examiner

16-Jan-26

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SAINT MAKARIOS THE GREAT ECCLESIASTICAL TRUST BALANCE SHEET

AS ON 5 APRIL 2025

Note FIXED ASSETS Tangible assets 2 CURRENT ASSETS Cash at bank 3 CURRENT LIABILITIES 4 NET CURRENT ASSETS TOTAL ASSETS FUNDS Unrestricted funds 5 TOTAL FUNDS	5 April 2025 £ 117,698 253,729 (840) 252,889 370,587 370,596 370,596	5 April 2024 £ 117,698 282,206 (740) 281,466 399,164 399,173 399,173

These accounts were approved and signed on behalf of trustees and authorised for issue on 16 January 2026.

Rev. Dr. Petru Ciprian Nedelcu

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SAINT MAKARIOS THE GREAT ECCLESIASTICAL TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025

Note INCOME RESOURCES Voluntary income 6 Activities from generating funds 7 Investment income 8 Total incoming resources RESOURCES EXPENDED Cost of generating voluntary income 9 NET INCOMING/(OUTGOING) RESOUCES Total fund brought forward TOTAL FUND CARRIED FORWARD	Unrestricted Funds 142,293 36,977 179,270 207,847 28,577 - 399,173 370,596	Total Funds 5 April 2025 142,293 36,977 179,270 207,847 28,577 - 399,173 370,596	Total Funds 5 April 2024 207,227 36,643 243,870 159,487 84,383 314,790 399,173

These Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared. All of the above amounts relate to continuing activities.

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SAINT MAKARIOS THE GREAT ECCLESIASTICAL TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2025

1. ACCOUNTING POLICIES

Basis of accounting

The accounts have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards and the requirements of the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005).

2. Fixed Assets

All fixed assets are initially recorded at cost.

TANGIBLE FIXED ASSETS

COST At 6 April 2024 Additions At 5 April 2025 DEPRECIATION At 6 April 2024 Charged during the year At 5 April 2025 NET BOOK VALUE At 6 April 2024 At 5 April 2025 3. CASH & BANK 4. CURRENT LAIBILITIES Accountancy Fee Payable 5. UNRESTRICTED FUNDS General Funds	Land & Building £ 51,000.00 51,000.00 51,000.00 51,000.00 253,728.85 840.00 Balance at 5 April 2024 399,173	Plant & Machinery £ 66,697.98 66,697.98 66,697.98 66,697.98 Incoming Resources -28,577	Total £ 117,697.98 117,697.98 117,697.98 117,697.98 Balance at 5 April 2025 370,596 Assets

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SAINT MAKARIOS THE GREAT ECCLESIASTICAL TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2025

6. VOLUNTARY INCOME Unrestricted Total Funds Funds 5 April 2025 Income from donations 136,724 136,724 Gift Aid claims & Others 24,411 24,411 161,135 161,135 Unrestricted Total Funds Funds 5 April 2025 7. INCOMING RESOURCES FROM ACTIVITIES FOR GENERATING FUNDS Other activities for generating funds 14,617 14,617 8. INVESTMENT INCOME Bank interest 3,518 3,518 9. COSTS OF GENERATING VOLUNTARY INCOME Support costs 207,847 207,847 10. COSTS AND EMOLUMENTS

Total Funds 5 April 2024 195,441 23,578 219,019 Total Funds 5 April 2024 22,123 2,728 159,487

No salaries or wages have been paid to trustees, including the member of the committee, during the year.

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