REPORT FOR MEMBERS
MEKANE SEMAET ST. ARSEMA ETHIOPIAN ORTHODOX TEWAHEDO CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
CHARITY NUMBER 1178901
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MEKANE SEMAET ST. ARSEMA ETHIOPIAN ORTHODOX TEWAHEDO CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
TRUSTEES' ANNUAL REPORT ............................................................................................................ 3 STATEMENT OF TRUSTEES' RESPONSIBILITIES ........................................................................... 6 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES .......................................................... 7 STATEMENT OF FINANCIAL ACTIVITIES ....................................................................................... 8 BALANCE SHEET .................................................................................................................................. 9 NOTES TO THE FINANCIAL STATEMENTS ................................................................................... 10
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MEKANE SEMAET ST. ARSEMA ETHIOPIAN ORTHODOX TEWAHEDO CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
TRUSTEES' ANNUAL REPORT
FOR THE YEAR ENDED 30 APRIL 2025
The Trustees present their annual report and financial statements of the charity for the year ended 30 APRIL 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts 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).
OBJECTIVES AND ACTIVITIES
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(1) to advance the Christian faith following the principles and regulations of the Ethiopian Orthodox Tewahedo church for the benefit of Ethiopian Orthodox Tewahedo Church followers in the UK and the rest of the world, in particular by providing and maintaining a place or places of public worship for worship and officiating of sacraments and the due performance of rites per the practice of the Ethiopian Orthodox Tewahedo church.
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(2) to advance education and such other charitable purposes in the United Kingdom and/or other parts of the world as the parish administrative council may decide from time to time
ACHIEVEMENTS AND PERFORMANCE
Our Worship and Ministry Schedule
Our community remains steadfast in gathering together, both in person and through digital platforms, to worship, learn, and grow in faith.
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Sunday Mornings: In-person worship services, where we come together as one body to praise God and hear His Word.
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Wednesday and Friday Evenings: Online teaching and discipleship sessions, providing flexible opportunities for deeper study and spiritual formation.
Pastoral Care and Outreach
Our ministry reaches far beyond the Sunday pulpit. Each Sunday afternoon, our pastoral team and volunteers devote time to meaningful acts of service:
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Visitation: Offering comfort, prayer, and companionship to the sick, homebound, and those in need.
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• Counselling: Providing compassionate spiritual guidance, biblical counsel, and emotional support to members facing life's challenges.
Congregational Statistics
We give thanks for a vibrant and engaged fellowship of believers.
- Total Membership: Approximately 120 members in 2025.
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MEKANE SEMAET ST. ARSEMA ETHIOPIAN ORTHODOX TEWAHEDO CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
- Average Weekly Attendance: 120 participants (including both members and visitors), reflecting strong commitment and consistent participation across our gatherings.
Life Events and Milestones
This past period has been marked by joyful celebrations and tender moments of remembrance within our church family:
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Infant Baptisms: 25
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Adult Baptisms: 5
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Weddings: 2
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Funeral Services: Conducted with dignity, love, and hope, honouring the lives of our departed brothers and sisters in Christ.
A Note on Our Growth
With a total of 30 baptisms this period, we rejoice in God's faithfulness. We see a beautiful convergence of new generations being dedicated to the Lord through infant baptism and adults publicly declaring their faith in Christ. These milestones remind us that the Lord continues to draw people to Himself and build His church among us.
FINANCIAL REVIEW
Total receipts on unrestricted funds were £93,794 (2024: £20,994) of which £81,495 (2024: £20,680) was unrestricted voluntary donations. Restricted donations of £nil were received. £15,595 (2024: £1,260) was spent from unrestricted funds to provide stipends and transportation for the clergy. The church spent £28,533 (2024: £10,048) on renting the church service hall and repair and maintenance to make the space suitable for the services. The net result for the year was an excess of receipts over payments of £38,817 (2024: £7,527) on unrestricted funds. Adding bank and deposit balances brought forward at the beginning of the year, the balances carried forward on 30 April totalled £44,099 (2024: £13,997). The unrestricted fund balance was £49,274 (2024: £10,457).
RESERVES POLICY
It is the Church’s policy to try to maintain a balance on unrestricted funds which equates to at least three months of unrestricted payments. This is equivalent to £15,000. It is held to smooth out fluctuations in cash flow and to meet emergencies. No restricted and Endowment funds were held in the reporting or prior period.
VOLUNTEERS
We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is.
PLANS FOR FUTURE PERIODS
As we look to the future, we continue to strive to fulfil the objective of supporting our members. We hope to continue building on contacts with the Ethiopian Orthodox Church and looking at ways to enhance our networks. We will also work to increase our members' base and generate further income from these activities.
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MEKANE SEMAET ST. ARSEMA ETHIOPIAN ORTHODOX TEWAHEDO CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The governing document of the Charity is its Declaration of Charity made on CIO - ASSOCIATION Registered 22 Jun 2018. The Trustees oversee the total operation of the Charity through a regular review of the operation at their regular meetings.
Risk Management
The Charity's risk management policy is designed to identify and analyse operational and other risks facing the Charity at unacceptable levels, to take steps to mitigate the risks. The main risks can be categorised as: -
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Strategic and Reputational Risks.
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Financial Risks (Fraud; UK Economy effects).
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Compliance Risks (Fire and Health Safety; Security; Filing regulations; Insurance; Data protection, etc.).
Risk management is part of the wider system of internal control. This system encompasses several elements that facilitate an effective and efficient operation, enabling the Charity to respond to various operational, legal, financial, and commercial risks. These elements include policies and procedures, reporting, strategic planning, and budgeting. Strategic planning and budgeting are used to set objectives, agree on action plans, and allocate resources. Progress towards meeting strategic plan objectives is monitored regularly. The risk register is reviewed regularly.
PRINCIPAL FUNDING SOURCES
The principal income sources are donations and grants received from the public and members of the church communities.
GOING CONCERN
No material uncertainties that may cast significant doubt about the ability of the charity to continue as a going concern have been identified by the trustees.
PUBLIC BENEFIT STATEMENT
The Trustees have had due regard to the guidance on public benefit issued by the Charity Commission in exercising their duties.
REFERENCE & ADMINISTRATIVE DETAILS
Charity Name: MEKANE SEMAET ST. ARSEMA ETHIOPIAN ORTHODOX TEWAHEDO CHURCH
Principal Office: 722 HOLLOWAY ROAD LONDON N19 3NH
Trustees:
Rev Seleshe Hailu Gebrye Trustee Hiyaw Mekura Trustee Nebiyu Mamo Tesema Trustee Israel Behilu Trustee Mikael Eyob Trustee Novel Alemu Trustee Meaza Shire Damtew Trustee Henock Addis Trustee Rev Belete Afessa Chair of Trustees
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MEKANE SEMAET ST. ARSEMA ETHIOPIAN ORTHODOX TEWAHEDO CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees are responsible for preparing the Annual Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (the United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently.
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observe the methods and principles in the Charities SORP.
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make judgments and estimates that are reasonable and prudent.
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations and the provisions of the Charity deed. They are also responsible for safeguarding the charity's assets and hence for taking reasonable steps to prevent and detect fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity and the financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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MEKANE SEMAET ST. ARSEMA ETHIOPIAN ORTHODOX TEWAHEDO CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
I report to the trustees on my examination of the (the Charity) accounts for the year ended 30 APRIL 2025.
Responsibilities and basis of the report
As the charity trustee of the Charity, you are responsible for preparing the accounts in accordance with the Charities Act 2011 ('the Act').
I report in respect of my examination of Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content 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 matter considered as part of an independent examination.
I have no concerns and have come across any other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.
Demissie Gebrehiwot, FCCA DBM ACCOUNTANCY LTD Unit 4D, 113-115 Fonthill Road London, N4 3HH
24/02/2026
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MEKANE SEMAET ST. ARSEMA ETHIOPIAN ORTHODOX TEWAHEDO CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025
| Unrestricted | Total | Total | ||
|---|---|---|---|---|
| Funds | Funds | Funds | ||
| 2025 | 2025 | 2024 | ||
| Notes | £ | £ | £ | |
| Income and Endowment from: | ||||
| Donations and Legacies | 2 | 93,794 | 93,794 | 20,994 |
| …......... | …......... | …......... | ||
| Total income and endowments | 93,794 | 93,794 | 20,994 | |
| ====== | ====== | ====== | ||
| Expenditure on: | ||||
| Charitable activities: | ||||
| Church Services and Support | 3 | 54,977 | 54,978 | 13,738 |
| --------- | --------- | --------- | ||
| Total Expenditure | 54,977 | 54,978 | 13,738 | |
| ---------- | ---------- | ---------- | ||
| Net Income | 38,817 | 38,817 | 7,256 | |
| ----------- | ----------- | ----------- | ||
| Net movement in funds | 38,817 | 38,817 | 7,256 | |
| Funds Balance brought forward | 10,457 | 10,457 | 3,201 | |
| ----------- | ----------- | ----------- | ||
| Funds Balance carried forward | 49,274 | 49,274 | 10,457 | |
| ======== | ====== | ====== |
All activities of the Charity are classed as continuing.
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MEKANE SEMAET ST. ARSEMA ETHIOPIAN ORTHODOX TEWAHEDO CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
| MEKANE SEMAET ST. ARSEMA ETHIOPIAN ORTHODOX TEWAHEDO CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 |
MEKANE SEMAET ST. ARSEMA ETHIOPIAN ORTHODOX TEWAHEDO CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 |
|---|---|
| BALANCE SHEET | |
| AS OF 30 APRIL 2025 | |
| 2025 2024 |
|
| Notes | £ £ |
| Current Assets | |
| Debtors 5,175 - |
|
| Cash at the bank and in hand 44,099 13,997 |
|
| --------- --------- |
|
| 49,274 13,997 |
|
| Liabilities | |
| 4 Creditors: Amounts falling due within one year - 3,540 |
|
| --------- --------- |
|
| Net Current Asset 49,274 10,457 |
|
| --------- --------- |
|
| Total assets less current liabilities 49,274 10,457 |
|
| ----------- ---------- |
|
| Creditors: amounts falling due after one year - - |
|
| ---------- ---------- |
|
| Net Assets 49,274 10,457 |
|
| ======= ====== |
|
| Funds of the charity: | |
| Unrestricted funds 49,274 10,457 |
|
| --------- --------- |
|
| Total Funds 49,274 10,457 |
|
| ===== ===== |
24/02/2026 These Financial Statements are approved by the trustees on ……………………………... and are signed on their behalf by Rev. Belete Afessa (Chair of Trustees)
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MEKANE SEMAET ST. ARSEMA ETHIOPIAN ORTHODOX TEWAHEDO CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
1. ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention and by the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the Charity is legally entitled to the income, and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to headings, they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
No depreciation is provided as the charity does not own any assets.
Taxation
The Charity is exempt from tax on its charitable activities.
Fund accounting
The charitable objectives can use unrestricted funds at the discretion of the trustees. Restricted funds can only be used for restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for limited purposes.
Wages and salary costs
The Charity has no paid employees, and the trustees provide their services for free except some of them being paid travel expenses. There was no employee paid more than £60,000.
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MEKANE SEMAET ST. ARSEMA ETHIOPIAN ORTHODOX TEWAHEDO CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
NOTES TO THE ACCOUNT(CONT)
| 2. DONATIONS AND LEGACIES Voluntary donations Other Income (fundraising) Members contributions 3. CHURCH SERVICES AND SUPPORT EXPENDITURE Services Clergies Services fee Sermon clothes Services Administration Support Rent and Rates Repair and Maintenance Computer and related expense Transport Cleaning and sundry Telephone Travel and Subsistence Insurance Total expenditure |
2025 £ 81,495 9,369 2,930 93,794 2025 £ 15,955 3,145 1,523 20,623 26,266 2,287 567 2,046 2,033 99 831 226 34,355 54,977 |
2024 £ 20,680 74 240 |
|
|---|---|---|---|
| 20,994 | |||
| 2024 £ 1,260 - 1,903 3,163 6,158 3,890 251 137 137 - - - 10,575 13,738 |
|||
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MEKANE SEMAET ST. ARSEMA ETHIOPIAN ORTHODOX TEWAHEDO CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
NOTES TO THE ACCOUNT(CONT)
4. CREDITORS
| CREDITORS | ||
|---|---|---|
| Other creditors | 2025 £ - - |
2024 £ 3,540 |
| 3,540 |
5. RESTRICTED FUNDS
There were no restricted funds.
6. RELATED PARTIES
During the reporting period, some of the trustees were paid for travel expenses £9,600 (2024: £nil).
7. SUMMARY OF FUND MOVEMENTS
| Fund | Fund | |||
|---|---|---|---|---|
| balance | balance | |||
| brought | carried | |||
| forward | Income | Expenditure | forward | |
| £ | £ | £ | £ | |
| Unrestricted funds | 10,457 | 93,794 | 54,977 | 49,274 |
| Total Funds | 10,457 | 93,794 | 54,977 | 49,274 |
8. CONTINGENT LIABILITIES
There are no contingent liabilities.
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