Registered Charity Number..
1169493
Debre-Brhan Kidist Selassie
Report and Accounts
For the year ended 31 December 2024

Debr&Brhan Kldist Sela88le
Annual Report and Accounts
Year ended 31 Decembor 2024
Index
Page
Legal and administr81ive infomialw)n
Trustees, report
Accountsnts, report
Statem8nt of finandal activllies
Ba1￿Cl 8he81
7t011
Notes to the flnanci81 statements

Debre.Brhan Kidist Sgla$sio
Legal and admlnl8lratlve inf¢Jrniatk>n
Year ended 31 December 2024
Charity Nunknr
1169493
Truste88
Rev B8reket Tasfazghi GhetrKe
Berhane Tefferi
G6ren5ie Te6fanNthael
Reglstered Office
08brebrhan Qdsl Slas18 Eiitr8an Orthodox Church
IJ DO￿bUry Road
Leeds
LS116ER
Accountants
QH Associates Limited
Accountants and Tax Advl8ors
208 Roundhay Road
Lee(Is
LS8 SAA
Bank8r3
Bardays B8nk

D8bre.Brhan Kldist Selassle
Regislered numb•r: 1169493
Directorf8 (trust•e$) Report for the porlod ended 31 D•¢ember 2024
Introductlon
The trustees present th8ir report and the financial statements forth8 year ended 31 December 2024
The board are sat(sfkgd wlh the performance of the chaty during th8 year 8nd 31 D6cemb8r 2024 and
consider that th8 charity is in a strong position to continue its objectives during the coming year, and that the charity assets
are 8dequate to fuifill its obligations.
Nam•, regl•t•red affl¢e and ¢on$tltutlon of th• ¢harlty
The full nam6 of the chadty Is Debre-Brhan Kidist Selassie, Tr charity Is also known ty the name Erttrean Orthodox Chu￿h.
The legal Reglstration details are.,
Date of formation
Charfty Registralion number
0511012016
1169493
Obloctlvel Ind Actlvftlob of th• Charlty
The objects of th8 CIO for the public beneflls are lo adv7￿Ce th8 christi￿ fath In Leeds and in other parts of the Unitsd kingdom
as th6 charity Iruste8s may from time to lim8 think fil kn ac¢ord8nce the prinGiples of the Eritrean Othodox Church
S•Nlc•• to th• Communlty
In setling our objgCtiV8s and planning our ￿tIVItIes our Trustees have given seiious conisd8ralion to The ChaAty Commr&8ion'8
general guidance on public benefits and in particular the thancemgnt of education.
Flnanel•l R•vl•w•
The fotsl nel nioome for the yew was £ 32196 and nel exp8ndilur8 was £ 24334
Small ¢ompany provlsloni
This rernrt has been prepared in accordance with the prov1￿￿$ in Part15 ofthe Compenles Act 2006 appllcable lo compani6s 8ubi8(
This report was approved by the board on 29th October 2025 and signed on ils behaw,
Rev. Bereket Ghebre
Director

Dabre•Brhan Kidlst SelasBle
Independent examlners, report to the Trustees
Year ended 310ecember 2024
Respon8lbilitl•s of Trusto98 and examlnor
As the charitys trustees you are responsible foi the prepar8tion of the accounts; you consider that the audit requirement
of 8ects.on 43(2) of the charities Act19931th8 A¢tl does not apply.11 is my responsSbilily lo slate, on the basis of the
pro¢edures specified in the General Directions gtV8n by the Charity Commi88ioners under section 4317)Ib) of the Act.
whether particular matters have come to my attention.
Bas18 of independent examlnerè$ r•port
My 8xamin8tton was carried out in 8ccordanc8 wlth the General Dlrections glven by the Charity Commlssioners.
An examinab'on includes 8 review of the accounb'ng record kept by the charity and a comparlson of the accounts presented
in those records.11 also Includes consideration of any unusual items or dlsdosures In the accounts and seeking
explanations from you as Iruslees conceming any such matteT8. The procedures undertaken do not provide all the
evidence that would be r8quired in a statutory audit, and consequently I do not express and audit opinion on the vlew
given by the accounts.
Indep•ndent •xamlnerf$ statement, report and oplnlon
Sufy'ect lo the Ilmilations upon th8 scope of my work as d81ailed above, in connecllon with my examination, I can confirm tha(
in the course of my examinatlon, no matter has C4)me lo my attentvJn'.
1 which gives me reasonable cause to bdieve that in my material respect the requirements..
to keep accountlng records in accordance with seclon 41 of the Act., and
lo prepare accounts which accord with the accountsng records and comply with Rèaulab'on 8 of
The Accountings Regulations have not been mel, or
2 to which, in my oplnion, attention should be drawn In order lo enable a proper unders18nding of
the accounts to be reached,
QH Associ8tes Ltd
208 Roundhay Road
Leeds
LS8 5A4
The date upon whith my opinion Is expressed is..
2911012025

Debre.Brhan Kidist Selassle
Statement of Flnancial Activitles
(Incorporatlng an Income and Expenditure Account}
Year ended 31 Decamber 2024
Unrestrlcted
Funds
Roslricted
Funds
Total
2024
2023
nole
Incomlng Rg8our¢•s
DC￿allonS and Giants
Children f8es
Rent receivable
Other incom8
32,196
32,196
52,473
Total In¢¢mlng rogour¢e8
32,196
Resources •xpend¢d
Charltablo exp•ndlture.'
Costs of 8clivllies in fiJrtheranc6 of the charfty's
obJ8¢ts.'
Dlr8Ct costs
Management & administration
16,862
7,472
16,862
7,472
14,000
18,329
Total re8ourco1 exp8nded
24,334
24,334
32,329
Net Income for th¢ yoar befor• transfers
7,862
7,862
20,144
Tran8l•r botwoen fund8
Nel Incom¢ for the year
7,862
7,862
20,144
Othor rocognls¢d galn8 and lou
Not movement In funds
Funds balance al start of year
Funds Inlroduc&l during the year
7,862
214,851
7,862
214,851
20,144
169,694
Fund balances at end of year
222,713
222,713
189,838

Dabre.Brhan Kidist Selassie
Balancg Sheet
Year ended 31 D•cember 2024
Note
2024
2023
Flxed asséts
Tangible assets
254,125
250,775
Curront a890ts
Cash at b8nk and In hand
39,574
47,488
39,574
47,488
Cr•dltors: amounts falling due
within one year
35,704
85,354
3,870
257,995
37,866
212,909
Net auets
257,995
212,909
Fund$
Re81r￿ted funds
Unrestricted fvnds..
242,285
234,423
242,285
234,423

Debr&Brhan Kldist Selassle
Notss to Ihe Accounts and Report$
Year ended 310ecemb•r 2024
1 Accountlng poll¢les
(a) Ba818 of accountlng
The a￿Unts are prepared under the histor￿al cost COn￿nI10n and in &cord8nce Véilh the Fin8ncial ReportSng Standards for
Smaller Entities (effective April 20081 and all other appficable 8ccounting st8ndard3, as modlfi8d by the Ststement of recommended
Practice for Accounting and repotting issued by the Charity Commi&8ioners for England and Wa18s, (re￿se￿ June 2￿)
ad￿ted lo meet the needs of unincorporated orgwisattons. The ￿)UnIS have ￿en dr8wn up in accordance Mth the
provrwons of the Charities {Accounls and Reports) Regulations 2008 Acts, and iidude the result of the charity's opeiatlons
Ich are described in the Trustèes, Report, all of which ￿e continuing.
Insofar as the slatsmenl of Recommended Practice for Accounting and RepNting issued by the Charity Commi88ioners lor
England & Wales, (reMs8d June 2Q081 ￿u￿e8 compliance with Speci￿ Financia Reporting Standards other than the FRSSE
The tharity has taken advantage of the exemption li th8 FRSSE from the requirement to produce a cashflow statement.
The pthlar accounting policies follo￿￿ are s61 out b810w.
Ac¢ountlng Con¥•ntlon
The financlal stslemenls are prepa￿d on a golng Concer basis under ihe hISto￿al cost convention as modified by the
revalualion of freehold land and bullding$.
The chaity is enllrely dependent on eonlinuing donations arKI as a wnsequence the going concem ba8is18 al*) deper￿n1
on the conllnuing donations.
Incomlng Ruou￿•S
Incoming ￿sourceS ar8 accounted for on a iecefvable b*.
Recognltlon of Llabllltlei
Llabilities are recognlsed on the accruals basls In accordance with nom)al accounting principles, mDdlfled necessary
in accordan￿ ￿th the guidan￿ given in the Ststemenl of Recommended Practice for Accounting and Reporting {revised
June 2CI)8), issued by the Chaiity cornmlssKJners for England & Wal88.

Débre4Brhan Kidist Selassie
Notes to the Accounts and Reports
Year ended 31 December 2024
(bl Tangible fixed assets and depreclatlon
All tangible fixed assets are, ex￿p1 freehold land and buildings, are sta18d at (wl less depreclation. Freehold land and
tr￿IldIng5 are statsd at a valuation arrfved al by a professlonalty quaffied fimi of v8luer8, who valued the assets on I
basis of open market value In [￿rrent use.
Depreci8tlon has been pro￿ded al the followlng rates In iyder to write off the assets (less thelr estimated resldual value)
over their estimatsd useful economic lives.
Equ1pn￿nt
15% stralght Ilne
Depred8tlon of freehold bulldlngs has not been Provided for as they are consistently kept al a high stsnd*d of repar, their
economlc life is sufficiently long 80 th8t accumulated depr8clation is not m8terfal to these financial statements.
{c ) Taxation
A8 a registered ch8TIty, the organis81ion ts exempl from Income and C¢fporats'on tax to the extent that Its income and gains are
applicab￿ lo charltable purposes only. Value Added Tax is not Tecoverable by the th8rfty, and is therefore included In the
relevant costs In Ihe Statement of Financial activikn'es,
(d) Wlndlng up or dh8olutlon of th• ¢harlty
If upon windlng up or dissoluttcffl of charlty there remains any assets, after the satisfaction of dl debts and liabilities,
the assets represented by the accumulated fund Shall be Ir8nsferred to some other charitsble bodle8 having similar
objects to fhe charity.
lel Statsment that no ?xp6n¥68 were pald to trustees or connectad person8
No expenses were pald to trustees or Fersons connected with them.
2 Nat Incomlng r080urce8
December
2024
De￿mber
2023
Is stated after charging..
Depreciation of tangible fixed assets owned by the charity
1,650
1942

Debre.Brhan Kidlst Sela$sl•
Notes to the Accounts and Reports (continued)
Year ended 31 Decamber 2024
3 Incoming resources
2024
Total
Unrmtrlctod
2023
Total
Reitrlct•d
Donations and Grants
32,196
32,196
32,196
32,196
52,473
52,473
4 Total resourcas exp8nd•d
Dlrect Costs
General Services
Charftsble actsvilles
Other dired costs
2024
Total
2023
Total
Re8thded
16,862
16,862
14.000
planagemo￿ and Admlnlitratlon of Ihe charity
Rates
ServKe Charges
Light & heat
Water and rates
Cleaning
Bank Charges
S￿rfty
Repair and mailenan
Depreciation
Account8ncy charges
Advertising and PR
Sundrles
1,246
2,071
176
769
1,246
2,071
176
769
5,288
3,961
1,047
727
1,650
750
83
302
4,091
1,942
750
727
1,650
750
83
7,472
7,472
18,330
No employee received emoluments of more than £50,0(K).
The average numb8r of employees wa3..
Management and administratron of the charity
Community Centre
Restrfcted
Number
Total
Number

Debre.Brhan Kidlst Sèlassie
Notss to the A￿oUnts and Reports Iconlinu8d)
Year ended 31 Dec•mbar 2024
5 Tanglbl• Fixod 1810t•
Tradex Land
& Buildin Land & Bulldlng Flxture and Flttlnsj
Coil:
Total
At1 January 2024
Addib'ons
Disposas
Year er￿ed 31 08￿mber 2024
244,772
10,385
5,000.00
255,157
5,000.00
15,385
260,157
Depmclatlon:
At1 January 2024
Charge for the year
Eliminated on disposal
Year ended 31 December 2024
4,382
1,650
4,382
1,650
6,032
6,032
Net book value
Year onded 31 D¢cernbor 2024
Year ended 31 March 2023
244,772
244,772
254,125
250,775
6,003
6 Creditorn: amounts fauing dua Imthin one year
2024
2023
Short loans
Accruals
34,954
750
59,604
750
60 354
10

Dobra.BrtMn Kldp41 Selttih
Not•51¢ IhpA¢¢wnts ind ￿POrt$ lcontinuedl
Yurend8d 31 Dwbpr2024
7 Mo¥em•nt Infvnds
Al l J￿Uary
Funds
K4)vemenlinlunds
11K￿1n9
Ou(gc
At31 D•¢•mb•r
Restrl¢tedlundi',
uf8$￿cted funds
234.423
27,196
119,334}
242285
Tolal lundi
234,423
27.196
19334)
242285
Unr68lrl¢t•d lund•.'
Generallund&
Tot•1 ullr•$lrf¢t•d lund•
Totsl Ilrndl
234,423
27.196
119,3341
11