REGISTERFD CO)1 IPANY NUiIIBER: 09288800 (England and Wales) REGISTERED CILIRITY IYUMBER: 1160432 lees Ld Finan Jokns Accountancy & Tation 4 Northville Road Bristol BS7 ORG
i Thoinas S ar Catholic hiirch nlents of the Financial for the Year lateinents &rch Page Report of the Trustees Independent Examiner's Report Statement of Financial Aclivilies Balan¥e Sheet Notes to the Financial Statements Detailed Slatement of Financial AclivLties
t Thoi]]as S o Malciba for the Year En 31 March 2024 The tni*tees who are also directors of thc chnrily for tlie purposes of the Companies Act 2006, present their report wilh the financial statements of the cliarity for Ihe year ended 31 Marcli 2024, The trustees have adopted tlie provisions of Accouiiting and Reportiiig by ChitIeS.. Statem¢nt of Recommended Practice applicable to charilA¢s preparing thLir aLLounts in accoi'dance with the Financial Repoiting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). STRUCTURE, GOVERNANCE AND NIANAGEIIffjENT Governing document The charity is controlled by its goveming docuineni, a deed of ttust. and constitutes a liinited coinpany, limited by guarantee. as dcfincd by thc Companies Aknt 2006. REFERENCE AND ADMILNISTIi4TIVE DETAILS RegistLred Company number 09288800 (England and Wales) Reglstered Charlty number 1160432 Reglstered office 9 Eden Grove Bristol BS7 OPQ Trustees Fr B M Vetlikaltu (resigned 21.5,24) Sr S Joseph B Jacob Ms T Mathew (resigned 25.9.23) Jcmejo J Thomas (resigned 25.9.23) Rev G T Chelackal Rev A Joseph (appointed I1.12.23) J Paul (appointed 25.9.23) Mrs S Sibi (appointed 25.9.23) CompRny Secretary S Sebustian Independent Examiner Rajesh Thomas Johns Accountancy & Taxation 4 Northville Road Bristol BS7 ORG Approved by order of the board of ttvstees on ...... ..i.f.. and signed on its behalf by.. Rev A Joseph - Trustee Page I
Ind eiideiit Exaniiner's Re ort to tlie I bar Catholic C 'lecs of Independent examiner's report to the trustees of St Thoma5 Syro MRlabar Catholic Church I'the Compan) ) I I'eport to the charity Irlte¢S on niy ex&n)ination of the accoiints of Ilie Conipany for the year ended 31 March 2024. Responsibilities and basis of rcpurt As the charity's triistees of the Company (and also its directors for the pUoSeS of company laiv} YOLI are responsibl¢ for the preparation of tbe accouiits in accordi2iice with Ihe requii'emenlb of the Coiiipanies Act 2006 ('tlie 2006 Acl')- Having satisfied myself that the accounts of- the Company are not required to be audited under Pai't 16 of the 2006 Act and are eligible for iiidep¢nd¢llt examirtioV), I report iii respeLt of my cxaininalion of your charity's accounts as carried out under Section 145 of th¥ ChaiitiLb ALt 2011 ('the 2011 Act.). In cai'rying oul my examiihation I huNe follow-ed the Direcliong given by the Charity ConMiissioft under Section 145{5) {b) of the 2011 Act. IndepLbndent examiner's statement Sin¥e your ¥harily'S gross incoine exceeded £250,000 your examiner musi be a member of a listed body. I can confimj that l am qualified lo undcrtakc the ¢xaminalioii bccause R am a member of th¢ Association of Accounts'ng Tcchnicians, which is oiie of the listed bodirs. I have completed my examination. I confinn thal no matters have ¢oin¢ to my attention in connection with the examillalion giviiig me caus¢ to believe.. accounting records wcre iiot kept in re8peci of the Company a.4 required by Section 386 of the 2006 Act. or the accounts do iiot accord with those records. or the accounts do not comply with the accouiiting requirements of Section 396 of th¢ 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independeiit examination,. or the auLounlS have not been prepared in accordance with the method5 and principles of the Statement of R¥commended Practice for accouiiting and reporting by charities (applicklble to cliaiities preparing their accouiits in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). L have no concems and have come acros5 no other niallers in conneLtion with the exiiminaiion to which attention should be drawn in this report in order to cnable a proper uiidLrstanding of the accounts to be reached. Rajesh ThomtL8 Johns Account(Incy & Taxation 4 Northville Road Bristol BS7 ORG 22 January 2025 Page 2
ar Catholic Cliiirch tatcn) fFin nciil Activities for the Year Ended 31 M. Period 1.1.22 lo 31..3.2.3 Total funds Year Ended UnrcstriL%ed fund Notes tNCOME AND ENDOW[ IYTS FROM Donations and legacies 250,235 189,102 Other Irading activitiets 38,324 L2,701 Total 288,559 201,803 EXPETrIDI'fuRL ON Charitable activities Church Project 29,594 12,646 NET INCOME 258,905 189,157 RF.CONCII,IATION OF FUNDS Total fund5 brought lorward 956,460 767.303 TOTAL FUNDS CARRiED FORWARD 1,215,425 956.460 The note8 form part of these financial .stalemenls Page 3
tl'h mas o Malabar C¢iihol' hiii-ch Balance Sheet 31.3.24 Unrestricted fluid 31.3.23 Total funds Notes IXLD ASSETS Tangible assets 1,000,683 877,172 CURRENT ASSETS Debtors Cash al bank 23,860 455,434 418,191 479,294 418,191 CREDITORS Amounts falling due witliin one yeai- (264.552) 1339,1031 IYET CURRENT ASSETS 214.742 79,088 TOTAL ASSETS LESS CURRENT LIABILITIES l215.425 956.460 NET ASSETS 1,215,425 956,460 FUNDS Unrestrict¢d t.unds 1,215,425 956,460 TOTAL FUNDS 1,215,425 956,460 The charitablc company is entiiled to exemption from audit under Section 477 of the Companies Acl 2006 tor the year ended 31 March 2024. Thc mcmbers hdve not required the company to Ob1n un iiudit of its finanLial statements for the Ye ended I l March 20?4 in accordance wirh Seciion 476 of the Companies Act 2006. The tsleeS acknowledge their responsibilities for (a) ensuring that the charitable company keeps ac¥ounting records th&¢ Comply with Sect1Qs 386 and 387 of the Companie5 Act 2006 and preparing financial stateinents which give a true and fair view of the slate of atrairs of the charitable company as at the Lnd of eaLh fitiancial year and of its surplus or deficit for caLh financial year in accordance with the requirements of Sections 394 and 395 and 'hICh otherwise Comply with tbe requirements of the Companies Act 2006 relating lo financial statements, so far as applicable to the charitable company. (b) These fiiiancial ststements have been prepared in accordance with the provisions applicable to Charitable companies subject lo the small cotnpanies regime. The fi ancial statements were approved by the Board of Trustees and authorised for issue and ivere signed on its bebalf by.. on A Joseph - Trustee The note8 form part of these financial Statement8 Page 4
Si Thoinas S o .Malabar Catliolic Cliii Notes to the Financial Stat f h YarEn l M rch 2024 In ACCOUN'fiNG POLICIES Basis of preparing the financiAI statements The finLlnLial slalements of the charitable company, which is a public benefit entity under FRS 102, have beei) prepared in accordance wtth the Charities SORP {FRS 102) 'Accounling and Reporting by Charities.. Stalemenl ot Recoinmended Practice applicable lo charities preparino their accounts in accordance ivith the Financial Reporting Staiidard applicablL in th¢ UK and R¢public of Ireland (FRS 102) (¢ff¢ctiv¢ l Jaiiuary 20I9)', rinancial Repoiting Standard 102 'The Financial Rq)orting Standclrd upplicable in the UK ]d Republic of Ireland, and Ibe Companies Acl 2006. The tinanciAI statements have been prepared under the historical cost convenlioii. InLome All income is recognis¢d in the Stalemcnt of FinanLial ActLViti¢s once the charity has cntitlcmcnt to th¢ funds, it is probable thilt the inLome will be reLeAved and the amount Laii be mwur¢d reliably. Expenditure Liabilities are recognised as expenditure a5 soon as there is a legal or constwctive obli8ation committing the charity to that expenditure, il is probable thal a transfer of economic benefits will be required in settleinent and the amount of the obligation can be measured reliably. ExpenditurL is 84ccounl¢d for on an accNals basi5 and has been classified under headings Ihal aggregate 811 cost related lo the cale¥ory. Where c051s L¢innol b¢ directly attributed to particular headings they have been allocated lo activities on a basis consistenl with the use of Tesources, Tnnglble fixed Assets DcprLciation is provided at the following annual rdtes in order to write off each ass¢t over its estimated useful life. Taxatlo The Lliarity is exernpt from coryordtion tax on its Lharitable activities. Fund accounting Unrestricied tidS can be used in CordanCe with the charitable objecrives al the discretion ot. the trLLslees. Restriclcd t-unds can only be used for particular restricted purposes within the objects ot. the Gharity. Restrictions arise when specified by the donor or when funds are raised for particular restricfed PULFOSCS. FLher explanation of the nature and purpose of each fund is included in the notes to the financial statements. OTHER TIiADING ACTtvrtIES Period 1.1.22 lo 31.3.23 Year Ended 31.3.24 Fundraising ee1)IS 38,324 12,701 Page 5 continued...
Sl Thoinas S -0 Imalabar lic Cliiii'ch eniei) ed 31 Marcli 20 nlin for the Year En TRUSI"EES' RELMU&NERATION A.ND BENEFITS ThLre ivei'e no trustees, Irinuneration or other benefits for the year ended 31 March 2024 nor foi. thc pei'iod cnded 31 Marcli 2093. Trustees, expenses There H.ere L)0 trnstees, expenses paid for the year ended 31 March 2024 iior for the period ended 31 March 2023. co[PARA TWES fiOR THF STA TEMENT OF FTNANCIAL ACTIVJTTES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and le¥&cies L89,I02 Other trdding activities 12.701 Tolal 201.803 EXPENDITURE ON Ch4rltable actlvltles Lliiircli Project 12,646 NbT INCOiWIE 189,157 RECONCILIATION OF FULYDS Total ndS biDught foiward 767,303 TOTAL FUNDS CARRTED FORWARD 956,460 TANGIBLE FIXED ASSETS Improv¢m¢llts to Freehold property property Totals COST At l April 2023 Additioi 877,.372 84,263 877,-372 123,311 39,048 At 31 March 2024 961,635 39,048 1,000.683 IYET BOOK VALUE At 31 March 2024 961,635 39,048 1,000.683 At 31 March 2023 877,372 877,372 Page 6 continued...
cltholic Church 'oleg to the Financial Statemeiils - continued 31 Marcli 20 DEBI'ORS: ANIOULNTS Tr ALLIN'G DUE IVITHILY OIYE YEAR Prepayments 23,860 CREDITORS: AMOUNTS FALLINC DUE WITHIN ONE YEAR 31.3.23 Other loans (see note 8) Trad¢ ¥iYdilors Other creditors 262,000 338,050 2,552 1.052 264,552 339,103 LOANS An analysis of the maturity of loan8 18 given belo,. Aniounts falling due within one year on demand.. Oiher loans 262,000 338.050 MOVEMENT IN FUNDS Nel movement in funds At 31.3.24 At 1.4.23 Unrestrlcted funds General lld 956,460 258,965 I,2l5,425 TOTAL FUNDS 956,460 258,965 1,215,425 Net movement in funds, included in the above ure as follows.. Incoming rexources Resources expended Movemenl in funds Unrestricted funds Genernl fund 288,559 (29,594) 258.965 TOTAL FUNDS 288,559 (29,594) 258,965 Page 7 conrinued...
Si 'L'IIoi .Malabar Catholic L Iiiirch I tlie Fin ncial Sialeni t.ur the Year Ended h 2024 MOVEfvIEIYT IN b"UIYDS- ¢ontiniied Comparatives for Movemciit in funds Nel nioveinenl in fiinds At 31.3.23 At l.1.2? Unrestricted funds General fund 767,303 189.157 956,460 TOT AL FUNDS 767.303 189,157 956.460 Comparative nel movetnent in funds, included in the above are as follows.. Incoining resources Resources expended Moveinent iii funds Unrestricted funds General fund 201,803 {12,646) 189,157 TOTAL FUNDS 201.803 (12,646) 189,157 io. RELATED PARTY DISCLOSURES There were no related party Iransaclions for the year ended 31 March 2024. Page 8
St -fhoinas S o Malic bar Iholic Clii rch laile Icnic for th Year En nci l Acliviiic 31 Mdrcl) 2024 Period 1.1.22 lo 31.3.23 Year F.nded 31.3.24 INCOLME AND ENDOWMENTS Donations and legacies Donations Giftaid Offertory Intern&1 Fuiidraislllg External Fundraising 166,208 111,049 24,485 20,143 17,728 15,697 22,851 61,176 250,235 189.102 Other tr8ding activities Fundraising events 38.324 12,701 Total incoming resfjurees 288,559 201.803 EXPENDITURE Ch#rltable actlvltley Insurailce Light and heat Fundraising Events Repairs Subscription 4,425 769 2,218 4,649 347 1,972 23,476 140 511 29,180 12,408 Support costs Flnance Ballk charges 414 Total resources expended 29,594 12,646 Net Income 258,965 189,157 This page does not fo part of the statutoiy fiiiancial slaten]ents P(Ige 9