Holy Apostolic Catholic Assyrian Church of the East
Registered Charity Number: 1186274
Website: acote.org.uk • Email: info@acote.org.uk • Address: Westminster Road, Hanwell, London W7 3TU, United Kingdom
Trustees’ Report
For the Year Ended 31 December 2023
Holy Apostolic Catholic Assyrian Church of the East (Charity Number: 1186274)
Activities
The objects of the CIO are, for the public benefit, to advance the Christian faith in the tradition of the Holy Apostolic Catholic Assyrian Church of the East in the United Kingdom, primarily but not exclusively through the provision of a place or places of worship, the administration of the sacraments, rites, and ceremonies of the Church according to its usage and forms. We also organised various community events for children, youth, and seniors to engage and support our diverse congregation.
Trustees
Trustees during the year and since year-end were:
| Name | Role | Date |
|---|---|---|
| Bishop Awraham Youkhanis | Chair | App. 05 November 2019 |
| Younan David Michael | Trustee and Secretary | App. 15 August 2021 |
| Aoner Yonan | Trustee | App. 21 December 2021 |
| Evan Bahram | Trustee | App. 9 March 2024 |
| Lo’ay Nimroud Petros Odish | Trustee | App. 9 March 2024 |
Financial Reporting and Review
The Trustees have reasonable expectation that the CIO has adequate resources to continue operating for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. The Trustees review the amount of reserves that are required to ensure that they are adequate to fulfill the CIO’s continuing obligations on a regular basis at their board meetings.
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Holy Apostolic Catholic Assyrian Church of the East
Registered Charity Number: 1186274
Website: acote.org.uk • Email: info@acote.org.uk • Address: Westminster Road, Hanwell, London W7 3TU, United Kingdom
Structure, Governance, and Management
The CIO was formed through a constitution dated 21st October 2019 and commenced activity on 5th November 2019. The CIO is governed by a constitution which was submitted for approval to the Charity Commission prior to registration and has not been amended. In setting objectives and planning activities, the Trustees have given due consideration to the general guidance published by the Charity Commission relating to public benefit, including the guidance ‘Public benefit: running a Charity (PB2).’
Funding
The CIO’s primary sources of funding come from parishioners and supporters of the Assyrian Church of the East in the United Kingdom. Donations are collected in general and for proposed projects undertaken by the CIO.
Regulations and Safeguarding
The CIO’s Trustees have implemented processes and procedures for compliance with the legal requirements of the CIO and its activities:
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a) DBS Checks – A safeguarding officer appointed and overseen by a member of the Trustees has established the CIO’s safeguarding policy and identified members of the CIO’s Trustees and appointed committee members for DBS certification.
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b) Insurance Policies – The CIO requested an external review of its property and areas of activity for full compliance with its legal obligations.
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c) Health and Safety – Health and Safety policies were implemented in areas of operation. d) Fire Risk Assessment – A risk assessment and Fire Plan were put in place for the Church building, including exit and assembly points.
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e) Financial – The CIO has an established finance department to control its finances, which includes a member of the Trustees of the CIO.
The Charity remains committed to adhering to all applicable regulations and standards, including those related to safeguarding. We have continued to review and update our safeguarding policies to ensure the safety and well-being of all members of our congregation, especially children and vulnerable adults.
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Holy Apostolic Catholic Assyrian Church of the East
Registered Charity Number: 1186274
Website: acote.org.uk • Email: info@acote.org.uk • Address: Westminster Road, Hanwell, London W7 3TU, United Kingdom
Overview of CIO Activities
In 2023, the Assyrian Church of the East engaged in a variety of significant activities and initiatives to further our mission and serve our community. A major focus for the year was our relocation project, initiated in October 2023. This community-driven initiative explored the possibility of upgrading our current church building by selling it and acquiring a new one. The end of 2023 saw substantial efforts in fundraising and community engagement, which are expected to continue throughout 2024. This project aims to enhance our facilities to better serve our congregation and support our growing community needs.
In addition to our major project, our regular ministries and activities continued to operate smoothly. Our weekly Sunday services remained the cornerstone of our community life, providing spiritual nourishment and fellowship. The Assyrian Language School offered weekly classes for both adults and children, fostering the preservation and promotion of the Assyrian language and culture. The Seniors Association provided a supportive and engaging environment with weekly gatherings, offering social interaction and various activities. Our youth programs continued to thrive, offering a variety of activities and support for young members of our community. We also hosted several community events, including our annual Summer Festival in London, which brought together families and friends for a day of celebration and cultural enrichment. Additionally, we organised memorable trips, including a visit to the Christmas markets in Vienna and a pilgrimage trip to Jerusalem, offering spiritual and cultural experiences for our members.
Our commitment to charitable initiatives was also strong in 2023. We organised a toy drive for the local children’s hospital, bringing joy and comfort to young patients during the holiday season. Other charity initiatives included supporting local and international groups in need, emphasising our dedication to making a positive impact beyond our immediate community.
Maintaining our facilities remained a priority. Our church and hall, which were fully renovated in 2022, were kept in excellent condition throughout the year. These spaces continue to serve as vital centres for worship, education, and community activities. In conclusion, 2023 was a year of significant progress and sustained effort for the Holy Apostolic Catholic Assyrian Church of the East. We look forward to continuing our mission and expanding our impact in 2024 and beyond.
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Holy Apostolic Catholic Assyrian Church of the East
Registered Charity Number: 1186274
Website: acote.org.uk • Email: info@acote.org.uk • Address: Westminster Road, Hanwell, London W7 3TU, United Kingdom
Statement of Trustees’ Responsibilities
The Trustees are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
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Select suitable accounting policies and then apply them consistently;
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Observe the methods and principles of the Charities SORP (FRS 102);
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Make judgments and accounting estimates that are reasonable and prudent;
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State whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; and,
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity’s transactions and 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 2008, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on 11 July 2024 and signed on their behalf by:
Younan David Michael Trustee and Secretary
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HOLY APOSTOLIC CATHOLIC ASSYRIAN CHURCH OF THE EAST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 31 DECEMBER 2023
St Mary's Cathedral, Assyrian Church of the East Westminster Road London W7 3TU UNITED KINGDOM
Charity number 1186274
PREPARED BY WWW.ACCOUNTSOLUTION.BIZ
HOLY APOSTOLIC CATHOLIC ASSYRIAN CHURCH OF THE EAST
St Mary's Cathedral, Assyrian Church of the East Westminster Road London W7 3TU UNITED KINGDOM
Charity number 1186274
TRUSTEES
Trustees are the people responsible for controlling the work, management and administration of the charity on behalf of its beneficiaries. Generally trustees are treasurer, chair, board member etc. The trustees are responsible for keeping this list up to date and can do this by updating their details as they happen through the online service
| Name | Role | Date of Appointment |
|---|---|---|
| Bishop Awraham Youkhanis |
Chair | 05-Nov-2019 |
| Younan David Michael |
Trustee | 15-Aug-2021 |
| Aoner Yonan |
Trustee | 21-Dec-2021 |
| The following were newly appointed | ||
| Evan Bahram |
Trustee | 09-Mar-2024 |
| Lo'ay Nimroud Petros Odish |
Trustee | 09-Mar-2024 |
HOLY APOSTOLIC CATHOLIC ASSYRIAN CHURCH OF THE EAST
St Mary's Cathedral, Assyrian Church of the East Westminster Road London W7 3TU UNITED KINGDOM
Charity number 1186274
Activities - how the charity spends its money
The objects of the CIO are, for the public benefit, to advance the Christian faith in the tradition of the Holy Apostolic Catholic Assyrian Church of the East in the United Kingdom, primarily but not exclusively through the provision of a place or places of worship, the administration of the sacraments, rites and ceremonies of the Church according to its usage and forms.
HOLY APOSTOLIC CATHOLIC ASSYRIAN CHURCH OF THE EAST
TRUE AND FAIR OVERIDE - ACCOUNTS FOR THE YEAR ENDING 31 DECEMBER 2023
The accounts (financial statements) have been prepared in accordance with the relevant version of the 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) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the relevant version of the 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) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
HOLY APOSTOLIC CATHOLIC ASSYRIAN CHURCH OF THE EAST
TRUSTEES' REPORT FOR THE YEAR ENDING 31 DECEMBER 2023
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and the relevant version of the 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).
HOLY APOSTOLIC CATHOLIC ASSYRIAN CHURCH OF THE EAST
TRUE AND FAIR OVERIDE - INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDING 31 DECEMBER 2023
INDEPENDENT EXAMINER’S REPORT
To the members of the Holy Apostolic Catholic Assyrian Church of the East
I report to the trustees on my examination of the financial statements of the Holy Apostolic Catholic Assyrian Church of the East (“the charity”) for the year ended 31 December 2023 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.
This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.
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 Act”).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 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:
Accounting records were not kept in respect of the charity as required by section 130 of the Act; or
The financial statements do not accord with those records; or
The financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulation 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.
We 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.
Date: 09/07/2024
Account Solutionbiz Limited
Vanguard Business Centre Alperton Lane Greenford UB6 7AA
Reference No: AS1191
HOLY APOSTOLIC CATHOLIC ASSYRIAN CHURCH OF THE EAST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
| INCOME AND EXPENDITURE Note INCOME FROM: Donations and Legacies 1 Charitable Activities 2 Income from Other Trading Activities 3 Investments 4 Ukraine Appeal Government Grant - Ukraine TOTAL INCOME EXPENDITURE ON: Charitable activities 5 Support Costs 6 Ukraine Appeal 7 Other Trading Activities 8 TOTAL EXPENDITURE NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUND CARRIED FORWARD 13 |
Unrestricted 2023 £ 339,859 73,636 16,456 671 0 0 430,622 163,026 104,992 0 7,852 275,870 154,752 946,911 1,101,662 |
Unrestricted 2022 £ 192,899 16,881 17,277 58 42,352 2,100 271,567 99,065 92,601 42,352 12,416 246,433 25,134 921,777 946,911 |
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HOLY APOSTOLIC CATHOLIC ASSYRIAN CHURCH OF THE EAST
| Note 2023 £ FIXED ASSETS Tangible assets 10 865,527 865,527 CURRENT ASSETS Cash at bank and in hand 213,115 Debtors 11 26,436 LIABILITIES Creditors: amounts falling due within one year 12 (3,417) NET CURRENT ASSETS 236,135 NET ASSETS 1,101,662 FUNDS OF THE CHARITY Unrestricted funds 13 1,101,662 TOTAL FUNDS 1,101,662 BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2023 |
2022 £ 893,768 893,768 55,828 (2,686) 53,143 946,911 946,911 946,911 |
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HOLY APOSTOLIC CATHOLIC ASSYRIAN CHURCH OF THE EAST
NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
| 1. Donations and legacies Offerings Contribution Donations Candles Gift Aid Ladies Committee Book Shop Calendars Diocesan Contribution Tree of Life Magazine Events Committee Amazon Smile 2. Charitable Activities Youth Committee Edessa Language Class Jeruselum Trip Excursion Seniors Lunch Patriarchal visit 3. Income from Other Trading Activities Online Charity Store Raffle Ticket Sales Christmas Carols Night General Trading Food Festival 4. Investments Interest Income |
2023 £ 57,707 47,046 180,730 1,319 0 34,962 647 733 16,715 0 - 0 339,859 2023 £ 0 3,118 59,031 7,475 4,012 0 73,636 2023 £ 0 1,115 0 1,451 13,890 16,456 2023 £ 671 |
2022 £ 53,863 32,833 63,375 845 14,391 26,035 324 953 0 205 - 74.83 192,899 2022 £ 7,850 1,210 2,100 - - 5,721.15 16,881 2022 £ 81 - 4,750 - 12,446 17,277 2022 £ 58 |
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HOLY APOSTOLIC CATHOLIC ASSYRIAN CHURCH OF THE EAST
NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
| 5. Expenditure on Charitable Activities Note Staff Costs 5a Governance Costs Youth Committee Edessa School Expense Jeruselum Trip Excursion Patriarchal Visit Charity Donations Church Expenses 5a Staff Costs and numbers Salaries Employer's NI Contribution Employer's Pension Contribution Number of staff 6. Support Costs Note Clergy Travel & Accomodation Transportation Expenses Insurance Webmail, IT and Alarm TV Licence Bishopric Expenses Light and Heat Water Rates Telephone & Broadband Printing, Postage and Stationery Equipment Rental Repairs & Maintenance Ladies Committee Expenses Bishop Resettlement Expenses Immigration Expenses Merchant Fees Cleaning and Waste Disposal Depreciation Clergy Resettlement Costs Patriarchal Travel Occupation Health Costs Sundry Expenses Admin Charges |
2023 £ 77,794 1,990 2,824 2,163 59,260 7,992 0 6,482 4,520 163,026 2023 £ 74,800 894 2,100 77,794 3 2023 £ 8,946 0 5,874 3,851 159 11,173 10,163 1,295 888 692 718 7,268 3,250 - 0 2,265 1,104 43,787 0 0 0 3,559 - 104,992 |
2022 £ 74,332 3,765 2,896 695 3,300 13,586 0 490 99,065 2022 £ 70,000 2,232 2,100 74,332 3 2022 £ 6,582 486 4,897 5,504 159 4,310 4,875 1,164 568 3,998 957 10,237 3,903 - 373 619 763 28,601 7,489 5,928 0 1,188 - 92,601 |
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HOLY APOSTOLIC CATHOLIC ASSYRIAN CHURCH OF THE EAST
NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
| 7. Ukraine Appeal Ukraine Appeal 8. Expenditure on Other Trading Activities Note Food Festival Events |
2023 £ 0 0 2023 £ 4,605 3,247 7,852 |
2022 £ 42,352 42,352 2022 £ 11,027 1,388 12,416 |
|---|---|---|
9. Trustee Reimbursement Expenses
A reimbursement was made to Bishop Mar Awraham Youkhanis of £575.64 in relation to church related travel for the year ending 31st December 2023.
HOLY APOSTOLIC CATHOLIC ASSYRIAN CHURCH OF THE EAST
NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
| 10. Fixed Assets - tangible assets Freehold Property Refurb / Fixtures & Fittings £ £ Cost / valuation 01 January 2023 721,608 203,028 Additions 0 15,547 31 December 2023 721,608 218,576 Depreciation 01 January 2023 0 38,603 Charge for the year 0 38,783 31 December 2023 0 77,387 Net book value 31 December 2023 721,608 141,189 Net book value 31 December 2022 721,608 164,425 11. Debtors Loan to Netherlands parish for purchase of church premises 12. Creditors: Amounts falling due within one year Accruals for donations payable PAYE & NI 13. Statement of Funds Unrestricted funds - CURRENT PERIOD Balance at 1 January 2023 £ General Funds 946,911 Total funds 946,911 Unrestricted funds - PRIOR PERIOD Balance at 1 January 2022 £ General Funds 921,777 Total funds 921,777 |
Motor Vehicle £ 10,481 0 10,481 6,988 3,494 10,481 0 3,494 Income £ 430,622 430,622 Income £ 271,567 271,567 |
Equipment £ 5,825 0 5,825 1,585 1,510 3,095 2,730 4,241 2023 £ 26,436 26,436 2023 £ 2,455 962 3,417 Expenditure £ (275,870) (275,870) Expenditure £ (246,433) (246,433) |
Total £ 940,943 15,547 956,490 47,175 43,787 90,963 865,527 893,768 2022 £ - - 2022 £ 1,883 802 2,686 Balance at 31 December 2023 £ 1,101,662 1,101,662 0 Balance at 31 December 2022 £ 946,911 946,911 |
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