REGISTERED CHARITY NUMBER: 1169979
REPORT OF THb TRUSTEKS AND
FINANCIAL STATEMENTS
R THE YEAR ENDED 31 DECEMBER2023
GREEK CATHEDRAL CEMETERY FNCU)SURES
G. GeorgeAssociates Limited
Chartered Certified Accountants
12 Gateway Mews
Ring Way
l￿dOn
N112ur

GREEK CATHEDRAL CEMETERY EI%C
NTENIS OF THE FLWANCtAL STATEMEiYrs
Report of the Truste
2 to 3
Indepwdent Eurnlw'$ Rep)rt
ststemtnt of FiDanclAI A¢￿￿1[¢$
Baknllet Sheet
N4rte8 to the Fknlnci￿ St*ttm¢nts
7 to 10
Detalled Statement of FIn￿)d￿ Aetivities

GREEKCATHEDRAL CEMETERYENC
TRUST FLTrI)
'CE AND AD
STRATIVE DET
ED
TrUSTEES
N Skinitis
P J Voudris
MCLOS
V 7arifis
AJWBurton
PRThCIPALADDRESS
12 Gateway Mews
IUng Way
N112
REGISTERED CllARrrY
1169979
INDEPENDLNT EXAMINER
G. G￿¢ Associates iamited
Chartered Certified Accountants
12 Gateway Mews
'ng Way
London
Nll 2ur
Page I

Y ENCLOs[￿s
REPORT OF THE TRUSTELS
FOR THE YEAR EI¥DED 31 December 21)23
The tNstees pr¢s¢nt their rerth with tb¢ fllwicial statements of the charity for the year ended 31 Deeanber 2023. The
tnjslees have adoptcd th¢ provisions of Accounting and Reporting by Charities.. Statement of ReCDmm￿d￿ Pjxtice
opplicable to ehaTities prepanng their accounts in accordAnce with the Fin2ncial R¢wrting Stand￿￿ aM)licllble in the
UK Dnd Republic of hrland (FLS 102) {efftdive l January 20191.
Objttttves
The main objethive of the chaTity 15 the provision of buria] grounds for th¢ purpose of the interni￿1 ofmernbers of thc
Greek & Greek Cypriot Cbyis¢ian Ortho&)x community in Greater London area.
SlgDlfit*nt attivities
The irust continucs to mainlaincernday e￿I¢l$Ur¢S and contillue selithg pl(￿ of ]¥nd for buTiaJ.
Public benefft
The twstees have given due regard to guidance 1&sU￿ by the ChaTity Cot))miuion in thiding what adiviti¢s the charity
should Ul￿ertake. The tnjsttts have wmplied with the duty in section 17(5) of the 2011 Charities Act to have due regard
to guidwc¢ publishLxI by the Charity Cor[￿￿$$10n. Details of how the eharity's ac¢iYiti¢s are for the public benefit are
ddailcd in this rqK)rt al￿ the tmslees have given due c4>nsideration to the Charity Cornmi&sion guidance on public
b￿tfiL
FThANc￿ REv￿w
Ruerve$ poll¢y
It is the sM)licy of the charrity that unrestiicted funds which have not been dcsignated for a $￿ifiC use should be
rnaintsined to fllnd the costs of purch&sin8 additiotwl ￿t¢S io et￿re the ability of the charity to continue in thc long te
2nd to seawe such sites Wlth a reducd reliance on obtaining extcrnal fuTrling 8nd to cover maintetJatJce and supi
expenditure ill th¢ ev¢nt of a SiSDificant drop in sale of burial plots. The t￿ste￿ con&der ihat maintenance aT
expendityr¢ reserves at a Irvel equivale￿ to twelve month's ￿a]ntenance and ￿ppon expenditure, will cn5Ule th￿ in the
¢vent of a significant drop sale of butia] plot& they will be able to continue the dwity'5 current activitics whil¢
consideration 15 given to ways in which additional fi￿d$ may t¢ tais•l. The charity eontinu&l to mainlain healthy
r&8eThres through(Mtt theyear.
At the End of the year the charity tuerves were &s foll(Truu8'.
G¢neraJ wur5trirted fu￿1. £2,6￿).94312O22- 4164,951).
During th¢ yew the charity sold 57 burial plots (2022- 42) for atsrtal of £504,1)00 {2022- £357,000).
N¢t itKoming resource5 were £525.992 {2022- £238545).
STRUCTURE. COTrTRNAP*CE ￿YD MANAGEMENT
CoverDlng do¢ument
The Irust is governed by a trust ded dated 31 Decetnber 1860 pUt￿a￿l to Charity Commi&sion Ordu dated
18 D￿lber 2(￿2 and Ls by dced dated 26 June 2(K>3.
B¢fore l NoveM1￿r 2016. ihe was a linke&tharity to The Grttk Cathctha FuDd, a prirKipt charity
Tewtered with the ChaTtty Commission underrwsttation Dumber 265710.
On l Nove1n￿r 2016 ihe trust w&8 r&regist¢rol with the Charity Commissi¢)n under rwstration numkr 1169979 and
the w&5 delinked from Th¢Grttk C*hedral Tn￿ Fun
Re(ruttment *lld *PPOiDtthent of trustees
The bust dttd provides for a maximum of seven tn]stccs and new ts￿￿e¢s will bc apFM)inted to fill a va¢any or vacancies
arisin8 from any c4use whatsoever.
The method of recruiting ar￿ ap￿]nting iwsltts is by [￿J911ty thision of the ttitstees currently office.

GREEK CATHEDRAL CEMETERY ENCLOSURES
TRUST FUND
REPORT OF THE TRUSTEES
FOR ThE YEAR EThry)ED 31 De¢ember 2023
Or¥anisationHi structu
The tn15tccs are rwnsible foT the mana8cmcnt and day to day cyeTation of thc ctmLW ellclogJrs8 aml also to
Amin]￿erth¢tnL￿ fvnd
D¢¢isions Bre tsken with a tnajority vot¢ 8mong5t the tn
Indu¢tioo And trailliDBof trustees
Following appointmtt)L new tntsttts are it)trthced to their role alld Eiven c(>pies of the trust d¢vJ. Th¢ tn]stffs ar¢
guidcd in the ptrfomartce of their work by charity regulations and by refcrenct to the prof¢wional fitThs referred to on
Key manwmeDtTemun¢r8tion
The are rwrtsj as key llLaDagcllLellt of the charity. The trllst￿ do wt TK¢iV¢ w r¢mwieration OT bm¢fits in
kind.
Rlsk ￿￿￿*￿ement
The tru5tee5 hav¢ a duty to identt.fy ￿ Tewew the risks ￿ whith the tru# is eX￿)Sed and to etLsure appn)priatc controls
sre in placg toprovide reasonable a￿l￿te again* fraud and ¢rror.
The have &sses8ed the major risks to which the tru# is extM)se4 and satisfied that systen￿ ￿e iu pla¢¢ to
miliwe exposure to these risks.
Approved b ord¢r
rthe b)ard tsf tntstees on 21 (thbcr2024 and sI￿¢d on its bchalfby".
N Skinitis- Tjustee
P4g¢ 3

[Tr1DEPENDE￿ EXLMINER'S REPORT TO THE TRUSTEES OF
G'REEK CATHEDRAL CEMETERY ENClnSURFS
TRUST FUliD
IndepeDdeDt exaJDlnw'3 r¢port to the tru$tets of Gred( CathedrAI Cernrtery EnclNures Trnyt Fwid
I rqM)rt to the dwity In￿ets OJJ my exarnin*ion of the accounts of Greek Cathalral Cerndery EnclosuT￿ Fund
{th¢ Trust) forthe ycarended 31 De£ember 2023.
RwoDslbllititt and ofreport
As the ¢haTity tnusts￿ of the Trust you ar¢ respot)sible for the pryation of tk ￿COunts in xcordall￿ wilh the
twuirana)ts of the CbaTitiesAcl 2011 Cthe Act,).
I report in rwe¢t ofrny examination of the Tru￿,$ aecoults earried out under Section 145 of the Act End in Carryi￿ out
rny examination I have follow&J all applicablc DiwliotLS given by the Chority Commission under S¢¢tion 1451SXb) of
the A¢X.
Indq)endent exathth￿'1 ststetllent
Sitice your charity's gros5 income exceeded £250.000 your examiner must be a member of a listed iK)dy. I w)finn
that l am qualifi&l to undertake the ex2rnination I am a memlKr of th¢ A880cialion of Chartered Certifi&J
Ac£ountant& which is OTK of the li&ed tKxlies.
I have eomplded my examination. I ¢onfirn) thBt no material matters havc eom¢ to my attention in conncc¢ion with the
examination giviug me ￿￿Set0 believe that in any mat¢ria] res￿.
acc(Amting rccoTds w￿¢r￿lI kept in respect of the ThLSt &$ rquiT¢d by Se£tion 130 of the Act" or
the aeeounts do not ¥ci)rd with thosc record4 or
the accounts th not comply with the applicable M4uircmcnts ei)wernirtr& th¢ fonn and content of aceout)ts set out
in the Chariti&8 (A¢¢ounts and Rwrts) Reglliations 2008 other any Nuire]ncnt that thc xcounts give a
tn￿ and fairview which 15 not a matter con&der•l as pat of an indyndrnt ¢x4minatioJL
I have no concerns and have come xross no utkr matters in conne¢tion with t￿ exaujination to which *¢mtion sh(H￿0
be drnwrt in this report in orderto enable a properundrrsiandillg of the accounts to ￿ rea¢h¢d
Phi]ip Oni&siphorow FCCA FCA
G. Georye A&%ociates Limitcd
Chartered Qrtified A¢wuntants
12 Gatewdy Mews
Ring Way
London
N112ur
21 Odober 2024
Page4

GREEK CATHEDRAL CEMETERY EI%CLOSURES
srATEMENf OF FINANCIAL AC
AR EIITJFD 31 Detembtr 2
31.12.23
31.12.22
nds
Notes
LYCOME FROM
Sale of plots
Inve￿ment income
504,(KiI
76.527
357,(YJO
17,749
TotAI
580,527
374,749
XPENDITURE ON
Maintawict of tnclosllres and othtt support
54.535
136204
NET INCOME
525.YJ2
238,545
RECONCIIJATION OF FUNDS
Totsl fU￿1$brought forward
2.164.951
l.926,4(
TOTAL FUNDS CARRtED FORWARD
2.690,943
2.164951
The notes forni part of these finan¢Aal s¢alem¢Jts
Page 5

GREEK CATHEDRAL CEMETERY Eh,
TR
SHEET
31.12.23
UnJrstricttsJ
f￿d
31.12.22
Not&q
CURRENT A&8E13
9.882
1729,838
11.119
1197,749
2.739.720
1208.868
CREDrroRS
Amourts fa]ling due within one y¢
148.777)
(43917)
2.690943
1164.951
TOTAL A￿ETs LESS CURREKf
2,690,943
2,164,951
NET A&SETS
2.690.943
2,l64.951
Unrestsicted funds
169M).943
2,164,951
TOTAL FUNDS
2,6gJ,943
2,164,951
Th¢ finaJLciai staiernents were approved by the Boa￿ of Trustees and 2uthorisol for issue on 21 Octobcr 2024 and were
signed on its beh
f by..
N SKiniti$- TTUStce
ifis- Trustee
The n(*es forni Fofi ofthese financia] state4llents
P&g¢ 6

GREEK CATHEDRAL CEli fETERY ENCLOSDTrES
TRUST FUND
OTFS TO THE FIN￿NCIAL STATEMEF4TS
FOR THE TrIAR ENDED 31 December 2023
ACC015NTING POLICIES
BAsi$ of preparlDgthe fittgn¢lAI $ta¢emeDts
The fina￿la1 #atem¢nts of tlle rljarity, which 1$ a public bthefit entity und¢T FRS 102, have been pr* in
aceordance with the Charitie$ SORP (FRS 102) 'AccouDting aod Reporting by CbaTiti48: Stat¢ment of
R￿o￿ll￿end&J Practi￿ applitable to Charities preparing their xcounts in arxordance with the Financial
Reporting Stand8rd applicable in the UK and Republic of Irdgnd (FRS 1021 (cffective l January 2019y,
Financial Reporting Standard 102 Tr Financi￿ R¢w>rting Standard applieablc in th¢ UK athd Rewblic of
Irelattd and the Charities Act 2011. Thc financial qatements have betn prepared under the hi*oricai L￿t
convention.
The financia] statements have been prepared to give a Yrue and faif view and have dcparted from the Charities
(Accowits and Rwrts) RegulatiotLS 2(K18 on]y to the extent wuired to provide & Irue and fair vaiud. This
depart￿ has Involv￿ following Aecountittg and Rep)rting by Charities prep￿illg their accounts in xcordanec
with the Finpncial ReportiJ)g Statmlard opplicable in the UK and Rq)ubJic of J]rland (FRS 102) rather than th¢
Accounting and Reporting by Chariti¢s'. Siaternent of Rtton)meJthJ Practice ¢ffwtive from l April 2￿5 whieh
has s1￿C bcen withdraw
All itttome is r￿0￿]Sed in the Statem•)t of Financial Activities once the charity ba5 ¢ntitl¢m¢m to the ￿ndS it
is probable that the ittcome will be tt¢eived and the amount can be ]llea5ured reliably.
Eypendlture
Liabilitio4 are re￿￿1￿] as ex￿ndit￿￿ as soon as there is a le88] or constiuctive obligation comrnilting the
chan'ty to that exwlditure, it is Pr{￿ab]e ihai a transfer of e¢onomic benefits will k requir•Y in settl¢ment and
the amoum of the obligation can be measurul reliably. Expendittllr is &cou]tt¢d for on an ac¢rua]s b&%75 and h&8
been ¢1￿1fiCI1 under headings thai a88re8ate all ¢ost Jrlated to the ¢ategory. Where ¢osts cannot b¢ directly
attributed to particular headings th¢y have iytn a]located to activities on a basis consi&¢rAt with the use of
T8x•tlo
The chaity is exeDWt from on its chaTitabk a¢tivities.
Fund ateounting
Unrestrictedfllnits ¢an be used in acc¢)Tdance with the charitablc obiectsves atthc di5cretiOD ofth¢ tru#¢
Restricted fi]nds only be used for particular restricted purp)s¢s within the objects of the charity. Rc4rictions
arise when specifiujby thedonor or when futkls are ral￿d for parlicular rastricted pu]pow.
Further explanation of the natUTe and purwof¢a¢h thnd is irtcluded in th¢ noksto ihe finat)cial slatemffjts.
Htreputth*#e lea8lDg ewmlthients
Rents]s paid Undcr Op￿tillg le&w 8r¢ ¢haJEed to the Statement of Financia] Activitits on a 5trdighi lille basis
over th¢ period of the leas¢.
Herit*gt
The cemdery enclosurcs ar¢ not capits]i%d OD the balartt shea sinc4 in the opinion of the Truste4 they 4r¢
inalienable or historic assets aTLd tIKre are matcriat restrictio￿ on their realisation. Due to their Jjature, th¢ wst
or rdiable valuation of such ￿Se￿ is no¢ available and thc TnLSte¢s are of the opinion that to obtain su¢h a
valuation is ￿t commenwrate with the benefit to uws of these finaTKial ststcmcnt8. Expendituir incuTrgJ atler
their wuisition has been writ￿￿ off in th¢ y￿[ of ￿pendi￿Ve kn the ¢xta)t it r¢lates to the maintenance and
upkeq) of the ag%et&
Page 7
ntinued..

ENCtA)s
TRUST FD14D
OTES T
STA
SAtE OF PLOTS
31.1223
31.1222
Sale ofplot$at Hendon 2DdNew Souihgatr fflclosLW
504,0fy)
357,iXK)
31.12.23
31.12.22
DqM)&t accouttt inter¢st
76.527
17.749
TRUSTEES, REMLThTRATION AND BENEF113
There were no tNste&g rernuneration or otlw benefits for the year ended 31 Decernbff 2023 nor for th¢ y
ended 31 Dttember 2022.
Trn51ees' e4>eD
were no tNsttt¢ ex￿￿8¢5 paid for year ended 31 DttquiKr 2023 nor for the year eThd
31 Decemi*r2022.
COMPARATIVES FOR THE STATEMENf OF FINANCIALACTIVITIES
UnrestriL%
JThCOME FROM
Sale of plots
Inve&ttnent income
357,(M)O
17,749
Tot
374.749
EXPENDITURE ON
Maintenanee of cnclosuK8 and other WPPOrt
136204
NET INCOIME
23&545
RECONCILIATIOIY OF FUI4DS
Tots] funds brought foTward
1926,406
2,164,951
continued...

GREEKCATBEDRAL CEMETERY ENCLOSURES
TRUST FUND
ThE FINAli
FOR T
AR Ef*7JED
M￿S.
DEBTORS: AMOIJNTS FALLThG DiTE wrrHJN ONE ITAR
31.1223
31.1222
Prq)aym¢nts and a￿ed ineorfje
9,882
CREDTfoRS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23
31.1222
Other craito
48.777
43.917
Nct
movunent
in funds
At
31.12.23
At 1.123
Generni
1164.951
525,992
Z&AI.943
TOTAL FUI¥DS
2,164,951
525.992
2.690,943
movement in fund% included in theabove arc a5 follows..
Incoming ReS0￿￿¢S Movctnent
ill funds
Gffleral fimd
580.527
{54,535)
525.992
TOTAL FUNDS
580.527
(54,S35)
525992
Compar*tive5 fOrMov￿￿ellt In funds
Nct
rnovcmcnt
in ftu]ds
At
31.12.22
Ai 1.122
UnreSt￿ted
Getml fimd
1,92A4
238,545
1164,951
TOTAL FUNDS
1.926,406
238,545
2.164,951
Pa￿9
Continu￿..

GREEK CATHEDIL4L CEMETERY ENCLOS
TRUST FLryD
NOTES TO THE FIN
OR THE YEAR
CL4L STATEMENIS- continued
DED 31 Decem1￿ 21123
MOVEMLvf IN FUNDS. continued
Comparative nct movement in irtluded in the aknveare as follows:
Resource5 Movement
expended
in funds
ragTrurces
nrestricttd funds
G￿er&I fiLTkl
374,749
(136204)
238J45
TOTAL Fi)NDS
374,749
(136,204)
238,545
A cumt year 12 months and prior yw 12 montks combined positiott is ￿ frtllows..
Net
movement
in fuE
At
31.12.23
At 1.1.22
UllrestrKted fuDd8
GeneTr] fimd
1926,4(
764,537
2,690.943
1,926,406
764,537
1690.943
A Current year 12 months and prior year 12 m¢)ntbs combined net mov¢ment in fimd& IJKludal ift the aEA)ve are
as follo￿".
I￿)mIng ResouTCCS Mov¢m¢nt
in
Uttre5tricted funds
GaKral fund
955276
{190,739)
764537
955,276
(190,739)
764,537
RELATED PARTYDISCLOSURLS
Iwluded in wftware and data costs L5 £950 {2￿22 - £7501 paid to Zarifis Consulting Limiie4 a eornpany
)ntroll&J by Mr Vpssilios Zarifi& who is atrusteeof thecbarity.
luded in pinring, • and ststiotxry is £585 (2022 - £nil) paid to Mr Nikol￿￿5 Skinitis who is a tswiee Of
the charity. Thepayrncnt w&$ made forreimbursern¢nt of eXpells￿ incurred on b¢haif ofihe charity.
Pagelo

CATHEDRAL CEMETERY EN
TAILED STATLMLNT OF FtYANCIAL ACTITrryTIES
51.1223
31.1122
COM
S•le of
Sa]e of plots at Hendon and New Southgate
¢ndo$ur
504,LMJO
357,(KKI
Investment IDtome
Deposit account intcrcst
76.527
17.749
Total SDeomin8 rewurees
580,527
374.749
MainteDaDc¢ of e￿¢￿￿r¢S and other 511PPDrt l￿Sts
Maintenance of Haldon and New Southgate
closures
Printin8. P)st8gc and st8tionery
245LMJ
585
1.933
1,697
12,420
750
75
33,682
5,040
Don&ions
Softwor¢ and data
1.142
tLgal and professional fees
AcwunlwKy lees
17275
54535
136204
Total resourccs expended
54,535
136204
NetiDcome
525,992
238,545
This page does not fornj part of the statutory fllMncia] statern￿ts
Pagell