Registered number 11729780 Registered Charity number 1194674
D.T.H TRINITY ORTHODOX CHURCH (Limited company by Guarantee) Report and Accounts
31 December 2024
## **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 9|
## **D.T.H TRINITY ORTHODOX CHURCH Company Information**
## **Directors**
Woldegebriel S Gebreyonas Zeramriam Ghebremdhin Yosief Tesfamariam Bereket Yonas
## **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
1
## **D.T.H TRINITY ORTHODOX CHURCH Registered number: 11729780 Directors' Report**
The directors present their report and accounts for the year ended 31 December 2024.
## **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:
Woldegebriel S Gebreyonas Zeramriam Ghebremdhin Yosief Tesfamariam Bereket Yonas
## **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 24 July 2025 and signed on its behalf.
Berket Yonas Director
2
## **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 2024. 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
24 July 2025
3
## **D.T.H TRINITY ORTHODOX CHURCH Profit and Loss Account for the year ended 31 December 2024**
|**Incoming resources**
Direct costs
**Gross profit**
Administrative expenses
**Operating Surplus(loss)**
Interest payable
**Surplus (loss) before taxation**
Tax on profit
**Surplus/deficit for the year**|**2024**
**£**
140,605
(32,373)
108,232
(30,155)
78,077
(14,015)
64,062
-
64,062|**2023**
**£**
168,620
(7,511)
161,109
(26,834)
134,275
(10,883)
123,392
-
123,392|
|---|---|---|
4
## **D.T.H TRINITY ORTHODOX CHURCH Registered number:** 11729780 **Balance Sheet as at 31 December 2024**
|**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**|**2024**
**£**
561,115
1,520
24,562
26,082
(5,445)
20,637
581,752
-
581,752
581,752
581,752|**2023**
**£**
565,051
440
22,486
22,926
(4,424)
18,502
583,553
(65,863)
517,690
517,690
517,690|
|---|---|---|
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 24 July 2025
5
**D.T.H TRINITY ORTHODOX CHURCH Notes to the Accounts for the year ended 31 December 2024**
## **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 15% on reducing balance Fixtures, fittings, tools and equipment 15% on reducing balance
## _**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|**2024**
**Number**
1|**2023**
**Number**
1|
|---|---|---|
6
## **D.T.H TRINITY ORTHODOX CHURCH**
## **Notes to the Accounts**
**for the year ended 31 December 2024**
## **3 Tangible fixed assets**
|**Cost**
At 1 January 2024
At 31 December 2024
**Depreciation**
At 1 January 2024
Charge for the year
At 31 December 2024
**Net book value**
At 31 December 2024
At 31 December 2023
**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
7,872
11,808
15,744
**2024**
**£**
5,445
**2024**
**£**
-|**Total**
**£**
568,987
568,987
3,936
3,936
7,872
561,115
565,051
**2023**
**£**
4,424
**2023**
**£**
65,863|
|---|---|---|---|
## **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
7
## **D.T.H TRINITY ORTHODOX CHURCH**
## **Detailed profit and loss account for the year ended 31 December 2024**
_This schedule does not form part of the statutory accounts_
|**Incoming resources**
Direct costs
**Gross profit**
Administrative expenses
**Operating surplus(loss)**
Interest payable
**Surplus funds**|**2024**
**£**
140,605
(32,373)
108,232
(30,155)
78,077
(14,015)
64,062|**2023**
**£**
168,620
(7,511)
161,109
(26,834)
134,275
(10,883)
123,392|
|---|---|---|
8
## **D.T.H TRINITY ORTHODOX CHURCH**
## **Detailed profit and loss account for the year ended 31 December 2024**
_This schedule does not form part of the statutory accounts_
|**Incoming resources**
Donations
**Direct costs**
(Increase)/decrease in stocks
Events and services
**Administrative expenses**
Employee costs:
Wages and salaries
Travel and subsistence
Entertaining
Premises costs:
Light and heat
Water charges
Security
General administrative expenses:
Subscriptions
Insurance
Equipment expensed
Repairs and maintenance
Depreciation
Legal and professional costs:
Accountancy fees
Other legal and professional|**2024**
**£**
140,605
(1,080)
33,453
32,373
7,255
3,000
-
10,255
4,977
715
3,085
8,777
60
1,133
3,257
1,777
3,936
10,163
960
-
960
30,155|**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|
|---|---|---|
9