Charity ￿giStratIon number.. 1168710
THE GREEK ORTHODOX COMMUNITY OF THE HOLY TRINITY BRIGHTON & HOVE
TRUSTEES. REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
UGLISTÉ 6
GUST
Auouste And Auguste
l Dukes Passage
righton
East Sussex
BNI IBS

The Greek Orthodox Community Of The Holy Trinity Brighton & Hove
Contents
Page
Trustees, Report
Independent Examlner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7-10
The followin9 pages do not form part of the statutory accounts..
Detailed Statement of Financial Activitie5
11-12

The Greek Orthodox Community Of The Holy Trinity Brighton & Hove
Trustees. Report For The Year Ended 30 September 2025
The tnjstees present their report and the financial statements for the year ended 30 September 2025.
Objectives and Activities
Aims and Objectives
The Greek Orthodox Community of the Holy Trinity Brighton & Hove seeks to advance the Greek Orthodox ￿ligIOn for the
benefit of the public in Brighton & Hove through the operation and running of a Church, a vicarage and a Greek language
school.
Publlc Benefit
The trustees have had regard to the Charity Commission guidance on public benefit, and paid due regard to it In decidlng
what activates the charity should undertake.
The twslees are satlsfied that the ongoing actlvltSes whlch they are Involved in means that they charity Is continulng to
meet the public benefit requirement.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Art 2011 to have due
regard to the Charity Commission's guidance on public benefit.
Achlevements and Performance
Maln A¢hlevement$
The Greek Orthodox Church of the Holy Trlnity was entered to the register of charities on 10 August 2016. The charity was
started by members of the Greek Orthodox Communlty of Brlghton, whom In the 1960's started meetlng together In varlous
churches under the guidance of Arch¢iocese of Thyatelra & Great Britaln, the Eastem Orthodox Church for the worship of
God according to doctrine and practices.
The first church was purchased entirely out of voluntary contributions and in 198S we moved to the present church in
Carlton Hill, Brighton. Later a property was purchased on the Old Shoreharn Road, Brighton, that setves as a vicarage. The
vicarage was purchased from savings, volulltary contributions and a bank loan, now fully repaid.
The propertie5 are held in trust on behalf of the charity in the names of the following tru5tees'.
His Eminence Archbishop G￿gon0S of Thyateira & Great Britain
Andrea5 Archontides
Dr M N Makratzakis
The charity's main objectives are to maintain the doctrines and practices of the Greek Orthodox Church and specifically the
observance of baptism, the acceptance of persons wishing to enter Into Holy Matrimony, the condurtlng of burlal services,
the provision of a place of worship, prayer and the Holy Communion under the guidance of the Holy Spirit.
The church also Serves a5 a social focal point for the G￿ek Orthodox Community of Brighton & Hove and for a few years
nokv has welcomed Orthoéox Christians from Europe and other countries into the congregation.
The church also houses the Greek Language School of 8righton & Hove which is open to anyone Complying with the
requirements of Greek education.
The governing trustees, the elected committee members, who wn the day ro éay affairs of the charity, along Vllth the ladies
of philoptochos, took an oath of goot1 compliance and good govemance in the p￿SenCe of the Archbishop of Thyateira.
Together they successfully organise events to raise funds via dinner dances, fetes, coffee mornings and rental income.
The parish priest Father Germanos has been with us for many years and together with the trustees arid members of the
church committee ané philoptochos committee a￿ available to provide help and assiS￿nce to the needy whenever possible.
The flrst phase of repairs that was authorised by the trustees in August 2017 in order to make the church buildings safe is
now satisfactorily completed and we feel the money was well spent. The church committee and the trustees agreed it would
be beneficial for the cotHmunity and the congregation, if we are able to acquire the property next to our church known a5
the Riley Hall and laier The Deaf Centre which will serve as a vicarage to accommodate our priest near Ihe church and extra
classrooms which are very Much needed for our expanding Greek schoo as well as having the hall available for our
community's needs. We successfully purchased The Deaf Centre in lune 2019 using proteeds from the sale of the property
on Old Shoreham Road. The property on Old Shoreham Road was sold to Michael Papadopoulos, a close family member of
former trustee, for 1370,000.
Page I

The Greek Orthodox Community Of The Holy Trinity Brighton & Hove
Trustees, Report (continued)
For The Year Ended 30 September 2025
Financial Review
Financial Position
For the year ended 30 September 2024. there was a surplus of £28.424 {2023.. É16.1491.
There was a balance of É687.154 12023.. É658,7301 of unrestrirted funds, and £nil 12023.. £nill of restricted funds.
The trustees seek to maintain sufficient reserves to ensure the smooth ongoing day to day operations of the
charity.
FUTURE PLANS
Our main income is from weekly donations fmm our Sunday church services. It is during these setvices that we are able to
communicate monies needed for repairs and bills for our church and buildings. The church has many costs that rely on the
communlty to help wlth.
Having lust purchased the hall next door to the church, thls has been a diffScult time as we spent a large amount of money
building accommodation for our priest redLJclng our cash reserves. The furlough payments have helped wlth salaries for our
priest and allowed us to have more funds to carry on paying the teachers from our school. We are confident as In previous
difficult times our community will work hard to help the church and properties to be secured and look after our community.
Structure. Govemance and Management
Governing Document
The charity is controlled by Its governlng document, a deed of trust and constitutes an unlncorp0￿ted charity.
Reference and Administrative Oetsils
Trustees
N Lioulias
N Makrat2akis
E Lazanakis
Z Koullas
A Sparsis
F Papanicolaou-Hood
Charlty Number
1168710
Independent Examlner
Peter Auguste FCA
Auguste And Auguste
l Dukes Passage
Brighton
East Sussex
BNI IBS
Page 2

The Greek Orthodox Community Of The Holy Trinity Brighton & Hove
Trustees, Report (continued)
For The Year Ended 30 September 2025
The trustees, report wa
approved by the board of trustees and signed on its behalf by..
A Sparsls
Trustee
Date
3010712026. 16.'46.'07 British Summer Time
Page 3

The Greek Orthodox Community Of The Holy Trinity Brighton & Hove
Independent Examiner's Report to the Trustees of The Greek Orthodox Community Of The
Holy Trinity Brighton & Hove
For The Year Ended 30 September 2025
I report to the charity trustees on rny examination of the accounts of The Greek Orthodox Community Of The Holy Trinity
Bright & Hove Ithe Trust) for the year ended 30 September 2024.
Responsibilitie5 and Basis of Report
As the charity trustees of the Trust you are ￿SpOnsIble for the p￿pa￿tiOn of the accounts in accordance with the
ouirements of the Charities Act 2011 1.the Act'i.
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carryin9
out my examination, I have followed the applicable Directions given by the Charity Commission under section 145{Sllbl of
the Act.
Independent Examiner's Statement
I have completed my examinatlon. I confirm that no materlal matters have come to my attentlon In connection wlth the
examination giving me cause to believe that in any material respect..
l. accountlng records were not kept In respert of the Trust as reoulred by sertSon 130 of the Act,. or
2. the accounts do not accord with those records,. or
3. the accounts do not comply with the applicable reqLJirements concerning the form and contents 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 rnatter considered as part of an independent examination.
I have no con
rawn in this
san
rtin
ve come acmss no other matters in connectiort with the examination to which attention should be
er to enable a proper understanding of the accounts to be reached.
Peter Au
5t
3010712026. 16.'47.'03 British Summer Time
Date
l Dukes Passage
Brighton
East Sussex
BNI IBS
Page 4

The Greek Orthodox Community Of The Holy Trinity Brighton & Hove
statement of Financial Activities
For The Year Ended 30 September 2025
2025
2024
Unrestricted Unrestricted
fund5
funds
Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Charitable artivities..
69,304
68,969
The Greek Community Of The Holy Trinity Bdghton & Hove
Other trading activities
Investments
54,114
5.068
69,855
49,181
6.302
69,979
198,341
194,431
EXPENDITURE ON:
Raising funds
Charitable activities..
111,6051
12,3051
The Greek Community Of The Holy Trinity B￿ghtOn & Hove
1147,9771
1163,7011
1159,5821
1166,0061
INCOME
38,759
28,425
NET MOVEMÈNT EN FUNDS
38.759
28,425
RECONCILIATION OF FUNDS:
Total funds brought forward
687.155
658.730
TOTAL FUNDS CARRIED FORWARD
725,9L4
687.155
The notes on pages 7 ttl 10 fom part of these financial statements.
Page 5

The Greek Orthodox Community Of The Holy Trinity Brighton & Hove
Balance Sheet
As At 30 September 2025
2025
2024
Unrestricted
fund5
Total
funds
Notes
FIXED ASSETS
Tangible A55ets
943,553
965,258
943,553
965,258
CURRENT ASSETS
Debtors
io
30,960
144,563
35.584
103,761
Cash at bank and in hand
175,523
139.345
Credltors: Amounts Fallln9 Dut Wlthln On• YÈar
li
163,8371 165,2001
Nrf CURRENT ASSETS (LIABILITIES)
111,686
74,145
TOTAL ASSETS LESS CURRENT LIABILITIES
1,055,239 1,039,403
Credltors: Amounts Falllng Due After More Than One Year
12
1329,3251 1352,2481
ASSETS
725,914
687,LSS
FUNDS OF THS CHARITY
Unrestricted Funds
725,914
687,155
TOTAL FUNDS
725,914
687,155
On behalf of the boa
A Sparsi5
3010712026. 17.'01 .'27 British Summer Time
Trustee
Date
The notes on pages 7 to 10 fomi part of these financial statements.
Page 6

The Greek Orthodox Community Of The Holy Trinity Brighton & Hove
Notes to the Financial Statements
For The Year Ended 30 September 2025
l. General Informatlon
The Greek Orthodox Community Of The Holy Trinity Brighton & Hove is an unincorpornted charity registered with the Charity
CommSssion, registered charity number 1168710. The prlnclpal address Is
2. Accountlng Pollcles
2.1. Ba$ls of Prepar*lon of Flnanclal Ststements
The financial statements of the chairty. which Is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP IFRS 1021 "Accounting and Reporting by Charities.. Statement of Recommended
PractSce applicable ro charities preparing their accounts in accordance with the Financial Reporting Standard applicable
n rhe UK and Republic of Ireland IFRS 1021 leffecrive l January 20191" Financial Reportlng Standard 102 "The
Financial Reporting Standard applicable in the UK and Republic of Irelancj and the Charities Att 2011. The financial
statements have been prepared under the historical cost convention.
2.2. Fund Accountlng
un￿strICted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds cari only be used for particular restricted purposes within the objects of the charity. Restrictions arise
when specified by the donor or wheri 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.
2.3. Incomlng Resources
All income Is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is
probable that the Income will be received and the arnoLJnt can be measured reliablv.
Church offerings and gifts are recognised on recelpt. other donations a￿ ￿cOgnISed once the charity has been notifled
of the donation. unless performance conditions require deferral of the amount. Income tsx recoverable in relation to
donations received Ljnder Gift Aid is recognised at the time of the donation.
Income frorn trading activities relates to income earned from activitie5 undertaken to raise funds for the charity.
Income is ￿CeiVed in exchange for supplying goods and services in order to raise funds and is recognised when
entitlement has occurred.
Irivestment income is earned from interest received on bank deposits. Interest is included when the amount can be
rneasured reliably.
2.4. Resources Expended
abilities are recognlsed as expendlture as soon as there Is a legal or constwctive obligation commlttlng the charity to
that expenditure, It Is probable that a transfer of economic benefits will be required in settlement and the amount of
the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified
under headings that aggregate all cost related to the category. Where costs cannot be directly attribuLed to particular
heading5 they have been allocated to activities on a basis consistent with the use of resour￿5.
Support costs are those that assist the wod< of the charity but do not dirertly represent charitable activities and
include office and governance costs. They are incurred directly in support of expenditure on the objects of the charity.
Governance costs comprise all costs involving the public accountability of the charity and its compliance with
regulation and good practlce. These costs include costs related to statutory audit and legal fees.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at C05t less accumulated depreciation and any accumulated irnpairment losse5.
Dep￿CIatION 15 provided at rates calculated to write off the cost of the fixed assets, less their estirnated residual value,
over their expected useful lives on the following base5'.
Freehold
Fixtures & Fittin9S
2% on cost
IO% reducing balance
2.6. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
Page 7

The Greek Orthodox Community Of The Holy Trinity Brighton & Hove
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.7. Penslons
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are
charged to the Statement of Financial Activities in the period to whlch they relate.
3. Income from Donations and Legacies
2025
2024
Unrestrirted Unrestrirted
funds
fund$
Donations and gift5
Gift aid
61,342
1,527
6,435
65,703
2.510
756
Grants
69,304
68,969
4. Income from Charltable Actlvltles
2025
2024
Unrestrlrted Unrestri¢ted
funds
funds
The Greek Cornmunity Of The Holy Trinity Brighton & Hove
54.114
49.181
Income from Other Tradlng Actlvltles
2025
2024
Unrestrlcted Unrestrlcted
funds
funds
Fundraising events
5.068
6,302
6. Investment Income
2025
2024
Unrestrlrted Unrestrlrted
funds
funds
Bank interest receivable
131
18
Rents received from investment properties
69,724
69,961
69.855
69.979
Page 8

The Greek Orthodox Community Of The Holy Trinity Brighton & Hove
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Staff Costs
Staff costs were as follows..
2025
2024
Wages and salaries
Other pension costs
17,298
332
16,098
296
17,630
16,394
No employees received ernployee benefits (excluding ernployer pension costs) for the reporting period of more than £60,000.
8. Average Number of Employees
Average number of ernployees during the year was.. I 12024.. 11
9. Tangible Assets
Land &
Property
Freehold
Fixtures &
Fittings
Total
Cost
As at l October 2024
1.034.075
133.756
1.167.831
As at 30 Seplernber 2025
1,034,075
133.756
1.167,831
Deprociation
As at l October 2024
95.285
19,057
107.288
2,648
202,573
21,705
Pmviéed during the period
As at 30 September 2025
114,342
109,936
224,278
Net BoobL Value
As at 30 Septernber 2025
919,733
23,820
943,553
As at l October 2024
938.790
26.468
965.258
10. Debtors
2025
2024
Due within one year
Trade debtors
10,939
20,021
6,765
28,819
Other debtors
30,960
35,584
Page 9

The Greek Orthodox Community Of The Holy Trinity Brighton & Hove
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
11. Credltors: Amounts Falllng Due Wlthln One Year
2025
2024
Trade t￿ditorS
3,276
44,344
15,876
341
2,463
44.344
18,192
201
Bank loan5 and overdraft5
Other creditors
Taxatlon and soclal securSty
63,837
6S,200
12. Credltors: Amounts Fallln9 Due After More Than One Year
2025
2024
Bank 102n5
329,325
352.248
13. Loans
The bank loans are secured against assets of the charity. The charlty has the following loans..
lal A 20 year fixed rate loan ending in lune 2039 of £IOO,000 with interest charged at 3.15% above the base rate,.
Ibl A 20 year loan with a 10 year fixed rate ending in June 2039 of £203,000 with Inte￿$t charyed at 4.70%;
Ic} A 15 year fixed rate loan endin9 in June 2034 of £230,000 with interest charged at 4.69%.
2025
2024
Amounts fallin9 due within one year or on demand..
Bank loan5
44,344
44.344
2025
2024
Amounts falllng due between one and five years:
Bank loans
329,325
352,248
14. Transactlons wlth Trustees
None of the trustees recelva any remuneratlon or any other benefSts from an employment wlth the charlty or a relate(J entity
during the current or previous year.
No trustee expenses have been Incurred.
15. Related Party Disclosures
There have been no related party transactions In the reporting perlod that require disclosure.
Page 10

The Greek Orthodox Community Of The Holy Trinity Brighton & Hove
Detailed Statement of Financial Activities
For The Year Ended 30 September 2025
2025
2024
Total
fund$
Total
funds
INCOME AND ENDOWMENTS FROM:
Donatlons and legacles
Donations from individua15
61,342
1,527
6,435
65,703
2,510
756
Gift aid
Grant5
69,304
68,969
Charitable A¢tivltie$:
The Greek Communlty Of The Holy Trlnlty Brl9hton & Hove
School fees
54,114
49,181
54,114
49,181
Other trading activitie$
Fundrai5in9 events
5,068
6,302
5.068
6.302
Investments
Rental income frorn investment propertv
Bank interest receivable
69,724
131
69,961
18
69,855
69,979
198,341
194,431
EXPENDITURE ON:
Raising fund5
Staging fundraising event5
Sundry expenses
111,6021
{31
12,3061
111,6051
12,3051
Charltable Actlvltles:
The fjreek Communlty Of The Holy Trlnlty Brlghton & Hove
School activites
11.2001
12,9351
16601
Contribution to the Archdioce
Vicarage cost5
Charitable donations made
11,2401
13.5701
12551
131,7581
15281
16.3521
15,5011
17631
12.1481
14,3471
11.1571
12,4341
11,4081
13711
Teachers wages
HI￿ and leaslng of plant, eoulpment and vehicles
Bookkeeping fee
Cleaning fees
Computer software, IT Consumables and maintenan
Repairs. renewals and maintenan
Insuran
125,5271
15281
15.7901
13,6951
15641
133.1351
15,5081
11,1931
13,8921
11,9441
11901
.CONTINUED
Data and telecornmunication5 Costs
Church supplies
Printlng, postage and statlonery
Subscriptions
Page 11

The Greek Orthodox Community Of The Holy Trinity Brighton & Hove
Detailed Statement of Financial Activities (continued)
For The Year Ended 30 September 2025
Depreciatlon of plant and machinery
Depreciation of freehold land and property
Bank charges
Bank loan interest
PAYE Interest
12,6481
119.0571
11021
120,9821
12,9421
119,0561
11861
116,1381
181
116,0981
12961
19061
119,0801
Wages and salarles
Employers pen510ns - defined contributions scheme
Rates
117,2981
13321
12,0891
119,7861
15601
12.4001
15501
13301
Light and heat
Advertising and marketing costs
Independent examiner'5 fees
Independant examlners fee under accrual prlor year
Accountancy and legal fees
11.9001
13301
l 147.9771
1163,7011
1159.5821
1166.0061
NET INCOME
38,759
28,425
Page 12