2023-12-31-accounts - D.t.h Trinity Orthodox Church

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Registered number 11729780 Registered Charity number 1194674

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

31 December 2023

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 2023.

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 30 September 2024 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 2023. 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

30 September 2024

D.T.H TRINITY ORTHODOX CHURCH Profit and Loss Account for the year ended 31 December 2023

Incoming resources Cost of sales Gross profit Administrative expenses Operating Surplus(loss) Interest payable Surplus (loss) before taxation Tax on profit Surplus/deficit for the year	2023 £ 168,620 (7,511) 161,109 (26,834) 134,275 (10,883) 123,392 - 123,392	2022 £ 85,957 (7,998) 77,959 (24,500) 53,459 (10,197) 43,262 - 43,262

D.T.H TRINITY ORTHODOX CHURCH Registered number: 11729780 Balance Sheet as at 31 December 2023

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	2023 £ 565,051 440 22,486 22,926 (4,424) 18,502 583,553 (65,863) 517,690 517,690 517,690	2022 £ 549,307 750 43,303 44,053 (4,425) 39,628 588,935 (194,637) 394,298 394,298 394,298

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 30 September 2024

D.T.H TRINITY ORTHODOX CHURCH Notes to the Accounts for the year ended 31 December 2023

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.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Freehold buildings over 50 years Leasehold land and buildings over the lease term Plant and machinery over 5 years Fixtures, fittings, tools and equipment over 5 years

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

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	2023 Number 1	2022 Number 1

D.T.H TRINITY ORTHODOX CHURCH

Notes to the Accounts

for the year ended 31 December 2023

3 Tangible fixed assets

Cost At 1 January 2023 Additions At 31 December 2023 Depreciation Charge for the year At 31 December 2023 Net book value At 31 December 2023 At 31 December 2022 4 Creditors: amounts falling due within one year Other creditors 5 Creditors: amounts falling due after one year Bank loans	Land and buildings £ 549,307 - 549,307 - - 549,307 549,307	Plant and machinery etc £ - 19,680 19,680 3,936 3,936 15,744 - 2023 £ 4,424 2023 £ 65,863	Total £ 549,307 19,680 568,987 3,936 3,936 565,051 549,307 2022 £ 4,425 2022 £ 194,637

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 2023

This schedule does not form part of the statutory accounts

Incoming resources Cost of sales Gross profit Administrative expenses Operating surplus(loss) Interest payable Surplus funds	2023 £ 168,620 (7,511) 161,109 (26,834) 134,275 (10,883) 123,392	2022 £ 85,957 (7,998) 77,959 (24,500) 53,459 (10,197) 43,262

D.T.H TRINITY ORTHODOX CHURCH

Detailed profit and loss account for the year ended 31 December 2023

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: Subscriptions Insurance Equipment expensed Repairs and maintenance Depreciation Legal and professional costs: Accountancy fees Advertising and PR Other legal and professional	2023 £ 168,620 310 7,201 7,511 7,255 2,161 930 10,346 8,021 508 8,529 - - 1,560 1,038 3,936 6,534 925 - 500 1,425 26,834	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