2022-12-31-accounts - D.t.h Trinity Orthodox Church

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Registered number 11729780

D.T.H TRINITY ORTHODOX CHURCH (Limited company by Guarantee) Report and Accounts

31 December 2022

D.T.H TRINITY ORTHODOX CHURCH

Report and accounts Contents

	Page
Company information	1
Directors' report	2
Accountants' report	3
Profit and loss account	4
Balance sheet	5
Notes to the accounts	6 to 8

D.T.H TRINITY ORTHODOX CHURCH Company Information

Directors

Woldegebriel S Gebreyonas Zeramriam Ghebremdhin Yosief Tesfamariam Bereket Yonas Solomon Henock ( resigned 28.06.22) Andeberhan Mehari Zeregaber ( resigned 28.06.22) Mary Amanuel ( resigned 28.06.22) Musie Berhane Goitom ( resigned 28.06.22) Weldegabr Mahari ( resigned 28.06.22)

Accountants

Rehman Michael & Co 277 Roundhay Road Leeds West Yorkshire LS8 4HS

Bankers

National Westminister Bank UK plc

Registered office

Alexandra House Education Road Leeds LS7 2AL

Registered number

11729780

D.T.H TRINITY ORTHODOX CHURCH Registered number: 11729780 Directors' Report

The directors present their report and accounts for the year ended 31 December 2022.

Principal activities

The company's principal activity during the year continued to be Activities of religious organisations.

Directors

The following persons served as directors during the year:

Small company provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 28 September 2023 and signed on its behalf.

Berket Yonas Director

D.T.H TRINITY ORTHODOX CHURCH Accountants' Report

Accountants' report to the directors of D.T.H TRINITY ORTHODOX CHURCH

You consider that the company is exempt from an audit for the year ended 31 December 2022. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

Rehman Michael & Co Chartered Certified Accountants

277 Roundhay Road Leeds West Yorkshire LS8 4HS

28 September 2023

D.T.H TRINITY ORTHODOX CHURCH Profit and Loss Account for the year ended 31 December 2022

Incoming resources Cost of sales Gross profit Administrative expenses Other operating income Operating Surplus(loss) Interest payable Surplus (loss) before taxation Tax on profit Surplus/deficit for the year	2022 £ 85,957 (7,998) 77,959 (24,500) - 53,459 (10,197) 43,262 - 43,262	2021 £ 68,441 - 68,441 (15,856) 967 53,552 (5,120) 48,432 - 48,432

D.T.H TRINITY ORTHODOX CHURCH Registered number: 11729780 Balance Sheet as at 31 December 2022

Notes Fixed assets Tangible assets 3 Current assets Stocks Cash at bank and in hand Creditors: amounts falling due within one year 4 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 5 Net assets Capital and reserves Surplus/deficit acount Accumulated funds	2022 £ 549,307 750 43,303 44,053 (4,425) 39,628 588,935 (194,637) 394,298 394,298 394,298	2021 £ 549,307 992 4,962 5,954 (3,285) 2,669 551,976 (200,940) 351,036 351,036 351,036

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The member has not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Berket Yonas Director

Approved by the board on 28 September 2023

D.T.H TRINITY ORTHODOX CHURCH Notes to the Accounts for the year ended 31 December 2022

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2 Employees Average number of persons employed by the company 3 Tangible fixed assets Cost At 1 January 2022 At 31 December 2022 Depreciation At 31 December 2022 Net book value At 31 December 2022 At 31 December 2021	2022 Number 1	2021 Number 1 Land and buildings £ 549,307 549,307 - 549,307 549,307

D.T.H TRINITY ORTHODOX CHURCH Notes to the Accounts for the year ended 31 December 2022

4 Creditors: amounts falling due within one year Other creditors 5 Creditors: amounts falling due after one year Bank loans	2022 £ 4,425 2022 £ 194,637	2021 £ 3,285 2021 £ 200,940

6 Controlling party

The company is controlled by the directors'.

7 Other information

D.T.H TRINITY ORTHODOX CHURCH is a private company limited by guarantee and incorporated in England. Its registered office is: Alexandra House Education Road Leeds LS7 2AL

D.T.H TRINITY ORTHODOX CHURCH

Detailed profit and loss account for the year ended 31 December 2022

This schedule does not form part of the statutory accounts

Incoming resources Cost of sales Gross profit Administrative expenses Other operating income Operating surplus(loss) Interest payable Surplus funds	2022 £ 85,957 (7,998) 77,959 (24,500) - 53,459 (10,197) 43,262	2021 £ 68,441 - 68,441 (15,856) 967 53,552 (5,120) 48,432

D.T.H TRINITY ORTHODOX CHURCH

Detailed profit and loss account for the year ended 31 December 2022

This schedule does not form part of the statutory accounts

Incoming resources Donations Cost of sales Decrease in stocks Other direct costs Administrative expenses Employee costs: Wages and salaries Travel and subsistence Entertaining Premises costs: Light and heat Water charges General administrative expenses: Events & catering Subscriptions Bank charges Insurance Equipment expensed Repairs and maintenance Payroll costs Sundry expenses Legal and professional costs: Accountancy fees Advertising and PR Other legal and professional Other operating income Other operating income	2022 £ 85,957 242 7,756 7,998 8,928 2,543 930 12,401 2,774 432 3,206 - 30 - 1,366 290 5,198 - - 6,884 1,110 49 850 2,009 24,500 -	2021 £ 68,441 - - - 7,255 - - 7,255 2,627 374 3,001 233 25 12 - - 3,148 180 397 3,995 925 680 - 1,605 15,856 967