REGISTERED CHARITY NUMBER.. 1144879 Re ort of the Trustees and Unaudited Financial Statements for the eriod endin 31 March 2024 For St.Thomas Indian Orthodox Church Cambrid Johns Accountancy & Taxation 4 Northville Road Bristol BS7 ORG St.Thomas Indian Orthodox Church Cambrld Contents for the Financial Slatemenls For the eriod endin 31 March 2024 Pa Report of the Trustees 1to2 Independent Examiner's Report Slalement of financial Activities Balance Sheet Notes to the Financial Statements 6t08 Detailed Statement of Financial Activities 9t0 10 Johns Accountancy & Taxation 4 Northville Road Bristol 8S7 ORG StThomas Indian Orthodox Church, Cambridge Report of the Trustees For the year ended 31 March 2024 Tne tniSt2as have plaasure ID. preseniing their report arKS financlal sta:.e-,, &p.ts for the charity tr the -1 tng and rep<￿)r,9 year ￿.d￿d N4arch 2024.The trustees h.av& adopted "the prOV￿SiOrI5 o., Aa. Charitie5: state￿,en: of Recommend￿1 Practice applicable to Gha7tss preparing their accouiits in -,a Repoft,ng Standard applicable in tthe UK and Re!)uhv,Èc of Ireland accorda.ryce wfh trie F nan-, {FRS102; IEff&the l JaiiJaryi 2015}. 1. OBJ=CTIVES AND ACTIVITIES.. The main c&J&tive of the church is to promoLe the Indian Of.todox Chritstian faiLI. The main act1￿￿eS of th& church are conducting regul&. mass85 month;y and spea31 masses ¢)n chtstrth festivals. The church not make any gran.s The ch.urch is rL'n by volunteers who are not entitled for rwnunergticr. except the Yica. allJth2?ces paid to the priest ￿r the pastoral sermces. The trustees ha%e considered the Charity Commission's gU￿an￿ N oublic ben8fiL indiiding the guidance- Public Benefit Running a Chanty IP821 2. ACHIEVEMENTS AND PERFORMANCE: Regular and special masses were conducted during the yaar. Sunday ktr,col dasses were arranged on a r8gular basts year. Ladies and youih activities were conduct8d on a r2gJlar b2S.' Kqartha Mariarn Samajam meetinas were regularly held after P.,olv Qurbana. A fooo festiv31 event was conduct8d in November 2023. Tne feast of SL Thomas was celebrated same as last year_ Vacati)n Bible Studies during scb.ool holiday time. P%jer m2eJngs ivere conducted on a regular basis. S. FINANCIAL OVERVIEW; hurcn's principal source of ￿ndS is incorne from m&mbe¢s subscription. donations and offertory. Church ra98rves are held to fund its current 3nd future act5vities There is no funds in deficit 4. FUTURE PLANS: Develop our social platforms and expand our reath to ?+her fellow Christians Improvta our ds'namic website to connect beneficiap,2S W'":th i esources > Inlluence the youth of today by teaching them about cur faith and encourage articipation with church activities. 5. S i ThUC-,, UFlti. GnoVEr(AN:E ANJ IllAblAGEII" Nc GaiAfrTing document hurcb is ￿Ontroll￿d by ts govem ng do¢umenL a 'wr,tt&n constitLliion and constitutes as an incorwa+ed charity Recrultrnent and appointment of TrLlSt86S:. ',car .'5 appo',ri L d b,, the Bi>,:QP Oi IP..diap. Ortlodox cnbrc.ry r*Tre>s 91 LiK: Eiurgpe & H., ca. ai tli e A,.nL.a oGnar2, Bo(iy M- on,e yea:. StThomas Indian Orthodox Church, Cambridge Report of the Trustees For the year ended 31 March 2024 Refernnco and Administrdtive Information:. N3rne of Charty C,Nanty Regists3tion Numoer Princ4pal Address St Thomas lrydiar, Orthodox Church. Cambndge 114487Q Church Lane Papworth F412.?rd CaTr,bDd9eshiie C8£3 3QN Trugtees:. The trystees and officers serving during the year and since the year end were as follows: Rev.trr Mathews Kuriakos&Vicar Mr. Binoj K Varghese- Hon. Traasurer Mr. RoDin Thomas- Hon. Secretary Mr. Sabu Jchn r knish Thorr.as John ,Urs. Mini Saji Mr. K8mi! Thomas Mr Reji Thomas M.. 8inu Cherian Vir. Joseph Thomas r. Sam Abra¢*am Acknowledgmants:. -1 tc our dontsri. vjl. ,I'* k11 e deep.}, c:ats'.,. SÈI i ariJ 2ntsrciaries , )r tthe:.r '.nvalL4able supporL i. co&L*er, w'e are m2king a differetyice crea2n3 a b", 191 iej i oli,"e for ',iJse in need. Approved by the Board of Trustees on 12* May A024 and signed on its behalf by.. aohes8 (Tr Date.. 1610112025 surer) Inde endent Examiner's Re ort to the Trustees of St.Thomas Indian Orthodox Church Cambrid I report on the accounts forthe year ended 31 March 2024 set out on pages fourto ten. Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111"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 bv the Charity Commission under section 1451Sllb) of the Act. Independent examlner'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,. the accounting records were not kept In accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements 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 fair, view which is not a matter considered as part of an independent examlnation, 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 in order to enable a proper understanding of the accounts to be reached, omy John Johns Accountancy & Taxation Filton Bristol BS7 ORG Date 1710112025 strlcte(I Fund Rps Fund Total Nofes INCOMING RESOURCES Incomlng resoure•s from ggnerat•d fvnd$ Voluntèry ineome A¢iivibes lor generating furtds Other inwmlng re80vr¢es 67.081 3.252 67.081 3,252 29.S90 6.20S Ttytsl In¢omlng r•$guts•• 70 J33 70.333 3179S RESOURCES EXPENDED Costg ol G&neratlng Funds Charitable EXpendI￿re Fundt8ising Exgen888 Governance Co31 Other Rosourc¢$ expended 28,484 28,484 19,269 14,295 922 14,395 922 9.788 43,801 43,801 29,882 NET INCOMING FIESOURCES 26,532 28.$32 5,912 RECONCILIATION OF FUNDS Total funds broughl lorwa(d 233,224 233,224 227,312 TOTAL FUNDS CARRIED FORWARD 259 756 259 756 233,224 n. Troasur8r'.8in4 K Vargh rhe noies forrn part ol these financiol statements P89e 4 Thom•s In lan Orthodox Church ambrld Bala At31 arch 2024 2024 2023 ra$trlc estr Fund Notes FIXED ASSETS Tangible Assets 210.506 210,506 210.073 CURREprr ASSErs Oetstors Cash at b8nk and in H8JKI 19,865 29,68S 49,551 19.865 29.685 49,551 9,458 14,143 23.601 CREDrroRS Amounts 1811ing due ￿thEn one sE8r 13001 13C4)) 14501 NET CURRENT ASSEfs I IUA8ILrriESI 49,251 49,251 23,151 TOTAL ASSETS LESS CURRENT UABILrn£s 259,758 259,756 233,224 CREDITORS Amounts falling dua aftar mty6 tt)an one yegr NEf ASSET 259,756 233,224 FUNOS Unrestsl¢led Funds Restriotod Funds 259,756 233,224 TOTAL FUNDS 259,7S6 233,224 The ftn8nGl•l Ststernents were approved by Ihe Buard ol Truslge5 Qn . and W8f& slgnad on lis b8h&lf by Hon. Trga$ur r.BlnoJ K Vgrghès8 The not&s forrn part of Ihese financial stslemenls Page 5 St. Thomas Indian Orthodox Church Cambrid Notes to the Flnanclal Statements for the Period Ended 31 March 2024 I. ACCOUNTING POLICIES Accounting convention The financial statement have been prepared under historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities leffective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. Incoming Resource5 All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be qualified with reasonable accuracy, Resources expended Expenditure is accounted for on a n accrua Is basis and has been classified u nder headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities 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 each asset over its estimated Useful life. Fixtures and Fitti ngs Land and Building (The Trustees have carried out a full impairment review in accordance with FRS 11, as a result of which no depreciation is made in respect of freehold property on the grounds that the estimated residual value is not materially different from its carrying value in the 8alance Sheet) Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restrlcted funds can be used for pa rticular restricted purposes within the objects of the charity. 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 ACTIVITIES FOR GENERATING FUNDS -15% on reducing balance basis -Not Provided Harvest Festival a nd Food Festlval. 3. TRUSTEES REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the period ended 31 March 2024 nor for the year ended 31 March 2023 as Trustees, but paid £7000 to Fr. Mathew Kuriakose for his service as a Vicar for the year end 20 Trustees, expenses There were no trustees, expense5 paid for the period ended 31 March 2024 nor for the year ended 31 March 2023. st.Thomas Indlan Orthodox Church Cambrld Notès to th• Financial Statements - Contlnued for th8 Period 1 ril 2023 to 31 March 2024 4. TANGIBLE FIXED ASSETS Land and Bulldin Flxture5 and Flttln Total COST Al 1 April 2023 205,279 14,610 219,889 AddSllons 1.354 1,354 At 31 March 2024 205,279 15,964 221,243 OEPRECIATION Al 1 Aprfl 2023 9,815 9.815 Charge lor the ye8r 922 922 Al 31 March 2024 10.737 10.737 NET BOOK VALUE Al 31 Maroh 2024 205,279 5,227 210,506 At 31 March 2023 205,279 4,795 210,073 . DEBTORS. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Gift Aid Tax Receivable Prepaymen15 and accrued Income 19,865 9,300 158 9,458 19,865 Pag8 7 st.Thomas Indian Orthodox Church Cambrid Notes to the Financial Statements continued for the Period 1 A ril 2023 to 31 March 2024 6. CREDITORS,. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Loans and Overdrafts Loan from Members and others Other Creditors Accruals and deferred income 300 300 450 450 T. CREDITORS., AMOUNTS FALLIMG DUE AFTER MORE THAN ONE YEAR 2024 2023 Loans and Overdrafts Amounts falliing due in more than five years Repayable by inslalments Tol81 8. SECURED DEBTS Following secured debts are included within Creditors Bank Loans 2024 2023 Page 8 St.Thomas Indlan Orthodox Church Cambrld Detailed Statement of Financial Activities for the Period 1 A ril 2023 to 31 March 2024 2024 2023 Incomin Resources Voluntary Income Donations Subscription Offertory Christmas Carol Baptism St.Gregorios Fund(Charity) Compensation Passion week Gift Aid Recievable Money Box Catholicate Day MMVS Diocese Day Sunday School {OVBS) 14,110 15,370 9,824 2,419 1.570 15,155 7,255 1,780 1,000 1,050 100 1.180 1,395 19,865 38 165 1,020 950 1,925 67,081 85 15 400 29,590 Acllvltles for Generatlng Funds Harvest Festival Mestooso Symphony22 3,252 2,273 500 3,432 6,205 3,252 Other Incomlng Resources Rents Received Total Incomln Resources 70,333 35,795 Resources Ex ended Charltable Expendltures Vicar Allowances Remuneration: Guest Priests Holy Week Sunday School Expenses Refreshments Charity OVBS Syrnphony221Sanghamam Mesthooso Diocese Day Youth &Choir Awards&Momento MMVS Catholicate 7,000 2,250 1,295 2,701 11,695 500 5,500 1,024 1,250 414 1,619 3,804 775 2,625 238 1,566 660 1,640 258 455 320 165 28,484 19,269 Page 9 Governance Cost Sundries Accounting Website 761 480 1.069 663 Op Adj -Gift Aid,Prepayments & Accruals Repairs Light& Heat Insurance Rent Printing & Stationery 1.275 8,853 1,272 1,672 4,477 1,151 1,410 885 113 9,768 83 14,395 Depreclatlon Fixtures and Fittings 846 846 922 Total Resourcse Expended 43,801 29,883 Net Incom• 26.532 5,912 This page does not form part of the statutory financial statements Page 10