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2022-12-31-accounts

Charity registration number 1164976

EXARCHATE UK DEANERY

(THYATEIRA DEANERY)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

EXARCHATE UK DEANERY (THYATEIRA DEANERY) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Archpriest Patrick Hodson, Dean and
ex officio Chairman
Mrs Sophie Barnard, Secretary
Mr Barry Dryden, Treasurer
Father Ian Wallis
Father J Lowe
Mrs T Lowe
Ms E von Schlippe
Secretary Mrs Sophie Barnard
Charity number 1164976
Registered office 65 Balmoral Road
London
NW2 5BH
Independent examiner Rogers Spencer
Newstead House
Pelham Road
Nottingham
NG5 1AP

EXARCHATE UK DEANERY (THYATEIRA DEANERY) CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7 - 8
Balance sheet 9
Notes to the financial statements 10 - 16

EXARCHATE UK DEANERY (THYATEIRA DEANERY) TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

The trustees present their report and financial statements for the year ended 31 December 2022. The trustees who served during the year and up to the date of this report are set out at the end of this report.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and “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 (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The objects are to advance the Orthodox Christian Faith in accordance with the principles of church government accepted by the Deanery in Great Britain and Ireland.

The Orthodox Christian Faith is defined by the governing document to mean the faith of the One Holy OrthodoxCatholic and Apostolic Church, rooted in the Holy Tradition, and taught by the Holy Scriptures, the Seven Ecumenical Councils and the Local and Provincial Councils, and by the Holy Fathers, and as preserved and taught by the Churches of the four ancient patriarchates of Constantinople, Jerusalem, Antioch and Alexandria, and by the Churches now in communion with any or all of them.

The “principles of church government” are set out in the Statutes of the Deanery, which themselves accord with the Statutes of the Archdiocese of Orthodox Parishes of Russian Tradition in Western Europe. These principles enshrine the decisions of the Council of Moscow of 1917-18. The Statutes provide a formal structure for the presbytery, and for the Deanery Assembly and the Deanery Executive (the Trustees).

The status of Exarchate was withdrawn by a decision of the Holy Synod of the Ecumenical Patriarchate on 27[th] November 2018, with proposals for a new organisation. In November 2019 the Deanery was received into the Archdiocese of Thyateira and Great Britain. The Deanery Trust continued to be registered with the Charities Commission under the name of Exarchate UK Deanery during 2021 pending formal agreement by the trustees to a revised name.

The Deanery is committed to developing a locally-based Orthodox Church which is open to all who wish to come and learn more about the Orthodox Christian Faith, without regard to nationality, language, racial or cultural background. The Deanery is strongly committed to the view, expressed by the late Metropolitan Anthony of Sourozh, of blessed memory (1914-2003), that the Orthodox Faith must be rooted in the culture of the place where its people live. Accordingly, the communities of the Deanery now use English as the principal language of liturgical prayer.

Members of the Deanery work, wherever possible, with other Christian groups and seek to develop good relationships with representatives of other faiths and, indeed, with those who do not profess any religious faith, in a spirit of tolerance and peace whilst holding firm to the fullness of the Orthodox Faith they have received as their inheritance.

The Deanery is likely to play a more significant role in wider society than the number of its Parishes and Eucharistic Communities would suggest, precisely because its members are fully incorporated with the local community, and do not see themselves as representing a foreign faith.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake and in particular the specific guidance for charities for the advancement of religion.

EXARCHATE UK DEANERY (THYATEIRA DEANERY) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Achievements and performance

Parishes and Communities

There were nine Parishes and seven Eucharistic Communities during 2022, as well as a few small monastic houses, known as sketes in the Orthodox tradition, where members of the Deanery carry on a more or less secluded life of prayer, and places where occasional services take place.

Pastoral Care and Oversight

For the year 2022 the Deanery was under the pastoral care of His Eminence Archbishop Nikitas of Thyateira and Great Britain. The Archbishop was able to undertake some activities for the Deanery, but his duties as a member of the Holy Synod caused some restrictions. Some members of the Deanery were able to take part in events celebrating the visit of His All-holiness the Ecumenical Patriarchate to the United Kingdom in October 2022.

Ordinations and Clergy Formation

The clergy were able to hold two face-to-face meetings in 2022. There were no ordinations during the year. But an ordination to the diaconate in late 2021 was omitted from last year’s report.

Youth Work

The main activity within the Deanery for youth is the annual children's summer camp. The responsibility for organising, administering and financing the camp is held by the Parish of St Peter and St Paul in Clapham, London. Unfortunately, during 2022 the planned summer camp was not held, following the enforced break of two years, because of a shortage of leaders making it potentially unsafe.

Annual Conference and Festival

The Deanery Annual Conference and Festival was held at the High Leigh Conference Centre in Hoddesdon, Hertfordshire in May 2022, attended by Archbishop Nikitas on the Sunday. The venue was not available for 2023, having been pre-booked. However, plans were started for a smaller conference at Belsey Bridge in Norfolk. These had to be changed during the year because of a decision by CCT to close that centre in October 2022, but they made available space at the Hayes Conference Centre in Swanwick, Derbyshire for a shorter event.

Publications, Journal and Website

Ecumenical and Inter-Faith Relationships

The Deanery had been a member of Churches Together in Britain and Ireland (CTBI) and of Churches Together in England (CTE), and of the Religious Education Council for England (REC). This responsibility has now been assumed by the Archdiocese of Thyateira and Great Britain. The Dean has been able to take part in the CTE Enabling Group, but now representing the Archdiocese of Thyateira and Great Britain. His place has now been transferred to Father Alexander Fostiropoulos. Wherever possible members of the Deanery play a full part in the Standing Advisory Committees for Religious Education (SACREs) as well as other local ecumenical and inter-faith projects.

EXARCHATE UK DEANERY (THYATEIRA DEANERY) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

Financial review

The finances of the Deanery have operated so far on the principle of income and expenditure broadly matching. Many members and friends have made monthly contributions and every parish has to pay a percentage of its income to the Deanery. Parishes were allowed a ‘contribution holiday’ during the pandemic.

The Deanery did make a voluntary contribution to the Archdiocese in 2022, and having agreed that we will continue using our previous method of calculating a contribution, ask parishes to contribute a percentage to the Deanery as previously in the future.

The Deanery Executive set up a working party to consider the most appropriate way to use the funds received from Paris for the benefit of our parishes and the Deanery as a whole.

Reserves Policy

Policy is for there to be a minimum general reserve of £8,000, which would keep the Deanery running for six months.

Risk Management

The Deanery is dependent solely on the generosity of its supporters and could not continue that work if its regular income, and the contributions from parishes, ever failed.

Plans for the Future

The Deanery anticipates a continuing slow growth in numbers, and the development of more Eucharistic Communities into full Parishes, as God wills.

Funds have been established to allow the further development of monastic communities and for support of the clergy.

EXARCHATE UK DEANERY (THYATEIRA DEANERY) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Structure, governance and management

The Deanery is governed by a Trust Deed made on 20[th] May 2008. The original Statutes were adopted on 23[rd] June 2007, when the organisation was an Episcopal Vicariate, and new Statutes as a Deanery were approved on 10[th] November 2012.

The Clergy/Laity Meeting of 23rd November 2013 voted to amend the new Statutes.

The Deanery up-to-now has been officially the ‘Association of Parishes of the Archdiocese within Britain and Ireland’, hereinafter the ‘Exarchate UK Deanery Association’ or the ‘Deanery’. The Charity Commission registered the Deanery as a Charitable Incorporated Organisation (CIO) with the title ‘The Exarchate UK Deanery’ on 23[rd] December 2015. The charity number of this body is 1164976. The accounts were transferred with effect from 1[st] January 2016 and the old charity was closed.

At the Clergy/Laity meeting on 29[th] February 2020, the voting members resolved to adopt a new set of statutes for the Deanery consisting of those Parishes and Eucharistic Communities situated in Great Britain and Ireland that were formerly part of the Archdiocese of Orthodox Parishes of Russian Tradition in Western Europe. The same would apply to any Parishes and Eucharistic Communities which subsequently join them. From November 2019 all these have formed part of a Deanery within the Archdiocese of Thyateira and Great Britain within the Ecumenical Patriarchate.

Further refinements may be necessary in due course, and model Parish Statutes have already been developed, and in many cases adopted by parishes.

Deanery Services

The Deanery is an association of member parishes, and provides services to the parishes including the following: Safeguarding, organising DBS disclosures for clergy and others, supporting with model constitutions, advising on establishing and safeguarding parish property, financial support and advice and until 2020 participating in ecumenical bodies at a national level. The Deanery also provides trustee services to parishes and communities on request.

Members of the Executive of the Deanery from time to time are the charity trustees for the purposes of the Charities Act.

In the period under review the following persons served on the Deanery Executive (the Trustees):-

Archpriest Patrick Hodson, Dean and ex officio Chairman Mrs Sophie Barnard, Secretary Mr Barry Dryden, Treasurer Father Ian Wallis Father J Lowe Mrs T Lowe Ms E von Schlippe

The administration of the Deanery was carried out during the period under review by the Dean, Archpriest Patrick Hodson and the Secretary and the administrative office was situated at 65 Balmoral Road, London NW2 5BH. The posts of the Secretary and the Treasurer are not remunerated.

EXARCHATE UK DEANERY (THYATEIRA DEANERY) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Signed by authority of the Deanery Executive

.............................. Archpriest Patrick Hodson, Dean and ex officio Chairman Trustee Dated: .........................

.............................. Mrs Sophie Barnard, Secretary Trustee Dated:.........................

EXARCHATE UK DEANERY (THYATEIRA DEANERY) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EXARCHATE UK DEANERY

I report to the trustees on my examination of the financial statements of Exarchate UK Deanery (the charity) for the year ended 31 December 2022.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

............................. Melvin Bailey FCCA DChA For and on behalf of Rogers Spencer Statutory Auditors

Newstead House Pelham Road Nottingham NG5 1AP

Dated: .........................

EXARCHATE UK DEANERY (THYATEIRA DEANERY) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2022

Current financial year
Unrestricted
Restricted
funds
funds
2022
2022
Notes
£
£
Income from:
Donations and legacies
3
21,701
-
Charitable activities
4
18,147
-
Investments
5
878
-
Total income
40,726
-
Expenditure on:
Charitable activities
6
40,754
-
Net (outgoing)/incoming resources before
transfers
(28)
-
Gross transfers between funds
947
(947)
Net income/(expenditure) for the year/
Net movement in funds
919
(947)
Fund balances at 1 January 2022
144,398
5,117
Fund balances at 31 December 2022
145,317
4,170
Total
2022
£
21,701
18,147
878
40,726
40,754
(28)
-
(28)
149,515
149,487
Total
2021
£
136,031
27
15
136,073
15,250
120,823
-
120,823
28,691
149,514

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

EXARCHATE UK DEANERY (THYATEIRA DEANERY) STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2022

Prior financial year

Unrestricted
Restricted
funds
funds
2021
2021
Notes
£
£
Income from:
Donations and legacies
3
136,031
-
Charitable activities
4
27
-
Investments
5
15
-
Total income
136,073
-
Expenditure on:
Charitable activities
6
15,250
-
Net (outgoing)/incoming resources before transfers
120,823
-
Net income/(expenditure) for the year/
Net movement in funds
120,823
-
Fund balances at 1 January 2021
23,574
5,117
Fund balances at 31 December 2021
144,397
5,117
Total
2021
£
136,031
27
15
136,073
15,250
120,823
120,823
28,691
149,514

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

EXARCHATE UK DEANERY (THYATEIRA DEANERY) BALANCE SHEET

AS AT 31 DECEMBER 2022

Notes
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within
one year
12
Net current assets
Funds of the charity
Restricted funds
13
Unrestricted funds
2022
£
9,757
145,889
155,646
(6,159)
£
149,487
4,170
145,317
149,487
2021
£
6,067
144,725
150,792
(1,278)
£
149,514
5,117
144,397
149,514

The financial statements were approved by the Trustees on .........................

.............................. .............................. Archpriest Patrick Hodson, Dean and ex officio Mr Barry Dryden, Treasurer Chairman Trustee Trustee

EXARCHATE UK DEANERY (THYATEIRA DEANERY) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

Charity information

Exarchate UK Deanery is a charitable incorporated organisation registered with the Charity Commission on 23 December 2015.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and “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 (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

All income is included in the SOFA when the charity is legally entitled to the income, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank

EXARCHATE UK DEANERY (THYATEIRA DEANERY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

(Continued)

1.5 Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs 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 the resources.

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

**Unrestricted ** Unrestricted
funds funds
2022 2021
£ £
Regular donations 840 1,140
Gift Aid 196 -
Parish contributions 20,665 224
Settlement made by the Vicariate Sainte Marie de Paris - 134,667
21,701 136,031

EXARCHATE UK DEANERY (THYATEIRA DEANERY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

4 Charitable activities - income

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Annual conference 17,147 -
Contribution to clergy meeting - 27
100th anniversary banquet 1,000 -
18,147 27

5 Investment income

**Unrestricted ** Unrestricted
funds funds
2022 2021
£ £
Bank interest receivable 878 15

EXARCHATE UK DEANERY (THYATEIRA DEANERY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

6 Charitable activities - expenditure

Contribution to Archdiocese
Conference
Other administrative expenses
Deanery clergy conferences
Legal/bank fees
Insurance
Antiminsia
100th anniversary banquet
Share of governance costs (see note 7)
Analysis by fund
Unrestricted funds
Total
2022
£
9,006
19,509
346
4,688
220
1,345
-
2,000
37,114
3,640
40,754
40,754
40,754
Total
2021
£
4,001
-
2,300
2,321
180
853
3,100
-
12,755
2,495
15,250
15,250
15,250

7 Governance costs

Governance costs
Independent examination fees
Travel expenses
Archdiocesan visits
2022
£
1,380
1,864
396
3,640
2021
£
1,140
843
512
2,495

Governance costs includes payments to the independent examiners of £1,380 (2021- £960) for independent examination fees.

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during either the current or prior year.

£396 (2021: £1,355) of expenses were reimbursed by the charity during the year in relation to travel and meeting costs.

EXARCHATE UK DEANERY (THYATEIRA DEANERY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

9 Employees

There were no employees during either the current or prior year.

10 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

11 Debtors

Amounts falling due within one year:
Other debtors
Prepayments and accrued income
Creditors: amounts falling due within one year
Other creditors
Accruals and deferred income
2022
£
1,210
8,547
9,757
2022
£
897
5,262
6,159
2021
£
1,864
4,203
6,067
2021
£
308
970
1,278

12 Creditors: amounts falling due within one year

EXARCHATE UK DEANERY (THYATEIRA DEANERY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

13 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds
Balance at Balance at Incoming Resources Transfers Balance at
1 January 2021 1 January 2022 resources expended 31 December 2022
£ £ £ £ £ £
Clergy support 1,710 1,710 - - - 1,710
Monastic communities 299 299 - - - 299
Bursary/Children - Conference 3,108 3,108 - - (947) 2,161
5,117 5,117 - - (947) 4,170

The restricted reserves have been established by donations from parishes and individuals with specific conditions as follows:

Clergy Support - To provide training or financial support to members of the clergy that are faced with financial difficulties. The reserve will be supported by contributions from the General Fund if necessary.

Monastic Communities - To provide financial support to monks and nuns from monastic communities

Bursary/Children Conference - The annual conference aims to pass on the cost of accommodation to attendees. Attendees with financial difficulties may apply for a reduced fee and therefore receive a bursary. Similarly all child places are charged at a reduced rate. This reserve is used to finance the cost of:

EXARCHATE UK DEANERY (THYATEIRA DEANERY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

14
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2022
2022
£
£
Fund balances at 31
December 2022 are
represented by:
Current assets/(liabilities)
145,317
4,170
145,317
4,170
Total Unrestricted
funds
Restricted
funds
2022
2021
2021
£
£
£
149,487
144,397
5,117
149,487
144,397
5,117
Total
2021
£
149,514
149,514

15 Related party transactions

There were no disclosable related party transactions during the year (2021 - none).