OE8RE BISRA TST GABRIEL fiGRA YAN QR TIIODOX TEWAHEDO CHURCH ('harlly Niimher 12021S7 Oebrn Bl•rnl St G•brlel Tlgrnyin Orthodox Tew•hodo Church ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
DE8RE BISRA T ST GABRIEL nGRA YAN OR THODOX TEWAHEDO CHURCH Debre 8lsrat St Gabrlol Tl ra an Orthodox Tewohgdo Church LEGAL AND ADMINISTRATIVE INFORMATION Tru51••8 Rev GEBAEGEORG15 DIMTSU PhD Rev Me3ia Hailen)icheal Rev Teka Haile Martha A5gede Genet Yohannes Haliai Oe5ta Aster Talere ZÈrai Haileselase Aynalem Mebratu Sofia Aman Yosele Chalrperson Vice Chaliperson Secretarv Trustee Truitee Trustee Truslee Trustee Trustee Trustee 01 March 2023 08 January 2024 08 January 2024 08 january 2024 OB january 2024 08 January 2024 08 january 2024 08 january 2024 08 january 2024 12 lènuary 2025 Charity Number,, 1202357 Principal address 113 Mildmay Grove North London, N14PL IndepeTrJenl examiner., B Gebru FCCA DChA 121 Ilchesler Road Dagenham, ESSEX RM8 2YX
DE8RE BISRA r ST GABRIEL TIGRA YAN ORfMoDOX TEWAHEDO CHURCH Annual Ro .ort 2024-2025 In 2024.25. Sl GabrlÈl IhJi8yon 0d0 lewahpdo r.hufrh wgr•Jed rts rAtlI1 lo Charitable IncolrOle(l orggnlzol1 ICIOI ha¥e trn reglslprpd as CIO llh ts Chainy tomn)Is5ion Also. V moved frIMn 449 Kings Land R08LI. LoTh1on E8 4AU lo Sl JIe anrl Sl Paul N14PL conlinLd giwThJ seryice3 lo oui Orlh(MJox communilies M hired facilit$ plan 19 lo btry worship pla( as soon 88 possible lor Il Jep•'ces Our Se1 starf$ 01 Sam ends al 10am e¥ery rlaY aTrl other days such a8 Sl GabfKI days. Christ Mass eplphany. aThl New Or g1 hjll seNic$ If day of Ihe Ser rests In a fasting sea50n. our serwces slart al 11am and eThJs al 2pm Our se9 1Je hoty mmunion. baptism. weddw)gs. funeral, mem(Nial services and evarKJeli$m. The main obpctives of chufch are.. lo proclaim Ihe Gospel ol Jesus Christ lo all follmrs of It larth. lo serve as a¥nmw)ity of wotshp and lelowshy lo mantsst the presence aThl ol Jesus Chnsl. lo slTervJlfen our Cnty WKI prepare them lo lake part in the Hoty Corrkni. Since If eslablistffienl ofthe Churth. sel a ThMnberaclivilR$ aTrl v are contrtjuting lovafds our vision. In general. our vtsicffls are.. In¢aSe our nxmbefs of the church IrjUd de(gs ar lay peop. spad the V•tird of God by prepanr4J spiritual ferenceS. Molivale yOg people lo partKipale in tsir ccfflmunrties ar urthrstsrvj IIEir uJlknre Secure our ovm thDrshipiig place. Trustees and our members ha been aclive in Ihe develokmnent of Si. Gabnel thur¢h. Speaficalty, oui fiJr¥JraisirwJ activitS lovrdrfs bun9 a buildirrfj have teen entlu1 this year as the financial SKJe IndaleS %%t lurxiraised more money than piewous years as wè are now loothg lo purchase ¢)Uf ovm buildyws. In the year 2024-25 WE.. baplized 47 thildren aThJ aduhs. perforrwl 2 weddings 4 funeral seNces. coThYucted many merrK)rial se$. ¢oTrJucted S18Y scrthl IhTWul It )ear leachmvj adults and chdrefi. We have 18 10 19 youngsters Nganized as ctKir of the dvjth. The 8oafd of Trustee has 10 I[s. This yaar, fvy 44 te$ aThJ made important decisions on behalf of Debre Bisral Sl Gabriel Tyrayan Orthodox Tewahedo Churth Memte and ts affairs aThJ glviw Ihem a ts)wl•l or ¥isiIs. They re(¥ubted %£141 volurteers lo fdp ts dTch. In Addition. the Iruslee made severnl iiinl meeb'ngs ilh sub.cmillees of St Gabrl ind11ng dergies aTrl ihe dKJcese 131
EBI RA T ABRI RTH IVAHED CHURCH Thp d)Iirdi #140 1)p.Ifnniiert g(Trr.IHI gpivlrp. arfl¥181 Wp. h8vp. rJ)mlnrtp.Il 8•vp.fal lick .ople af¥J bp111de.d IiiAI)v elde.lly Ineinl)Plg f)1 Ilip r.l)Iiirli fnr pxlmplp nfqHniiiTw pvp.n18 lor eklerty peoplp. lo coine lo (xii thiircli lo IAlk lo p•ch olhfti piavklknq Ihpm vllh ba4ir rpfre8hment8 Oiii .qiiiNIv4y 4r.l)oDlq' meml)prg hAVP. (Innp. A lob In prNliirJnq 8nng8 Ihal are appropriale lo oiii spN4cg. AIMI more qiilrp. l)AVP. hpeii mqlllprefl Flnllly. I trI11 Ilkp. lo 11)#iik Ilioie. vDliinl8rfpJ m8(Ip. 11 p014ile for 81 Gabrlel lo givp. serylce iii Ili1% blilldliiq, p%iTrr.18lly Ilie mftnAQP.menl eommttlee8 and Ihp iJifferpnl sub committep9 The AGM 1$ li@k1 every yeAI Arid ftpprovp the Iriigleei Signed. Rev.. G Dimtsu Chaif Person
DEBRE BISRA T sr GABRIEL TIGRA YAN OR THODOX TEWAHEDO CHURCH INDEPENDENT EXAIININER'S REPORT TO THE TRUSTEES Of Dgbrn Bl•ral 81 G•br1 Tlgr•y•n Orthodox Towah•do Chufch l port lo the Iruglee5 on my ex8mlnallon ol Ihe fln8nclal 918lemen13 01 Oebre Bisral Sl Gabrfel TraYan Orlhodox Tewal)edo Chufch {Ihe ChaTllyl lor Ihe year ended 31 M3ich 2025 Resp0nslblllll and b#sl8 ol report As Ihe Iruslees ol the Charity, you are responsIb lor Ihe preparallon ol Ihe financial slalemenls in accordance wlh Ihe reqU1mentS of the Charities Act 2011 Ilhe 2011 Acll. I report in respect of my examinallon of the Charity's flnancial slalemenls carried oul under section 145 01 the 2011 Act. In carying out rny examination I have followed all the applicab directions given by Ihe Ch8rlty Commisslon under section 14515llbl ol the 2011 Act. Ind•p•ndont •xamlnor'• itat•mont Your attention is drawn lo the lacl that the charrty has prepared financial slalemenls in accordance wlh Accounting and Reportlng by Chanlies preparing their ac¢nunls in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland {FRS 1021 in preferen lo the Aocounling aThJ Reporting by Charilies." Slalemenl of Recommended Pfacli issued on 1 April 2(K)S which is referred lo In the exlanl regulations bul has n¢)w been Ihdfavffl. l understand that this has been done in Ofder for finanaal slalemenls lo promde a IrLE arKJ lair view in accordance wlh Generally Accepted Accounting Pracllce effective for reportirYJ Ferit)ds beginning on or after 1 January 2015. I have c¢Jmpleted my examinallon. I confimi that no matters have come lo my attention in connection th Ihe examinalion giving me cause lo believe that in any malenal respecl. 1. accounllng records vRre nol kept In respect of the Charity as required by section 130 of 2011 Act, or 2. the financial statements do not accord wlh those recnrds.. or 3. the financial slalemenls do not comply with the applicable iequiremenls concemiryj Ihe fom and conlenl of accounts sel out in the Charit5 (Accounts and Reports) Regulations 2008 other than any requ1ment that the accounts give a true and fair view wthi¢h is nol a matter Conse as part of an Independenl examination. I have no conc£ms and have me across no other mallers in conrEclion wlh the examination lo lch attention should be dra in this report in order to enable a proFer under3larKling of the financial statements lo be reached. Berhe Gebru. FCCA OChA 121 Ilchester Road, Dagenham, Essex RM8 2YX Dated.. 11 January 2026 151
DE8RE 815RAf sfGABRIEL TIGRA YAN OR THODOX TEWAHEDO CHURCH ST ATEME14T or. FINANCIAL ACTIVITIES FOR ThE YEAA ENDED 31 MARCH 1025 Unro¥lrl¢t Fund - 2025 Unmlrlcl•d Fund . 2024 Noles Income Ironi Donètion5 and Legacies Investnient5 Tot•1 Incomo 263088 20952 186,479 17,8SI 204,330 284,040 ExpeTrdltur• on: Charitable Aclivil*s 69251 n,618 SUrpluN•t movoment In lunds 214789 130,692 Fund Balances al 1 April Surplus for the yèar Fund 8alancos It 31 March 1,135592 214789 1,350,381 1,004.9C#) 130,692 1,135,591 The slalemenl of financial adivilies includes all galns and losses retognised in the year. Ali income and expenditure derive Irun continuing activilies.
DEBRE 81SRA T sr GABRIEL fiGRA YAN OR THODOX TEWAHEDO CHURCH BALANCE SHEET AS AT 31 MARCH 2025 202$ 2024 FI•$ Fix•d Assets Tangible Assels 1,363 2,157 Curr•nt As$•ts Cash al bank and in haThJ Total Current Assets 1,359,468 1.359,468 1,135,395 1,135.395 Credilors.. amount falling due wlhin one year N•t currnnt assets 10 10,450 1349 018 1,*0 1133435 Total Assets l••• curr•nl Ilablllthj 1350 381 1135 592 Funds Unreslricled Funds.. 1 April Surplus lor the year Unreslricled Funds.. 31 March 1,135,592 214,789 1,350 381 1.004.900 130,692 1135,S92 The financial statements were approved by Trustees on 11 January 2026. Rev G G Dimlsu Mrs Aster Talere Twslee and Chairperson Trustee <rf ?,-b
OEBRE BISRAr sr GABRIEL IIGRA YAN OR THODOX TEWAHEDO CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 MARCH 202$ l. Accountlng polkl Cl)arity inlomalion Debre Blsfal Sl Gal1 Th]rayan OrtIK¥Jox Tewahedo Chvrth is an unincorsx)Taled chanly 1.1. Accounllng conv•ntlon The financial slalemenls have been yepared wi accordan with Charity's Igo¥efning dowmenll, the charl1$ Acl 2011 aThj"AccoIirwj arvJ ReportiNJ by charit$. Slalernenl ol Recommended Pradice applicabk lo charilies prepariThJ Iheir accounts in accordanf wlh I Financial Reportfflg SlarNJard apICable In UK arNJ Rewblic ol IrelaTrJ IFRS 1021 (effective 1 January 20191" The Chanty is a Public Berrt Entity as defird by FRS 102 The Charity has taken ajvantage Of provisions in Ihe SORP lor dIariS app'r4 FRS 102 Updaie Bullin 1 not lo prepare a Statement ol Cash Fbm. The financial slalemenls have departed frcrfn ts Charilti (Accounts and Reports) RegulalK)ns 2008 only lo the extent qUId lo provhje a arKI faif view. This (leparture ha5 involved follon9 the Slalement of Rec£mnended PTadice for chanlies applying FRS 102 ralher Ihan Ihe version ol the Slatemenl ol RectsTh)R Pradio vthith is fefeThed lo in the Regulations bul which has since been ittrtrJravffi. The finanoal slalements are prepad slerfing, IIE fvncna1 QjrneY of Charity. K4onelary amounts In ISe fThncial slalennts we loded lo nea1 K. financial SlatemlS have been prepared hLsloncal cosl ¢ventiOn. TP pMcTal accounting poliues adopted are set bebw. 1.2. Golng concorn Al the li of approvry finarrial staterrrts. Ihe Iru5tees have a reasonabk expectation Ihal Ihe Charity has adequate resour$ lo ¢>)ntiNe li operalicfial exisleTh2 for Ihe foreseeable fulure. Thus. the Injslees conlnue lo adopl Its w'ng bo%$ of a¢cOuntg in preparing the finanoal slaleffEnts 1.3. Ch•rlLgble fun Unreslricled funds a availabk lor use al ts di8ueiKJn 011 tntslees in fUrtTanCe ol Il*ir chanlable obpclibes. Reslrided funds a Subject Io SFwfi¢ ThJitnS by doTh)rs as to how they may be used The purposes and uses ol the reslncted fiMMls are set out n Ihe Th)les lo Ihe financkql stslemenls. End0en1 lunds are sulied lo speuk by dots Itwt caMal rwsl be maintained by the Charity. 181
DE8RE BISRA T ST GABRIEL TIGRA YAN OR THODOX TEWAHEDO CHURCH NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} 1 Ac¢ountlng pollclos (Contlnu•d) 1.& Income Income is recognised vknen the Charity is legalty entitled lo it after any performance conditions have been met, the amounls can be measured reliabty. arKI il 1$ probable thal income will be ceived. Cash donations are recognised on reipl. Other donations are recc3nised once the Charty has been notified of the donation. Un$5 performance covKlitions require deferral of the amount. Income tax recoverabk in relation lo donations received under Giff AK1 or deeds of covenant is recognised al the time of the donation. Legacies are recognised on reIpl Of OtheTr%ryse rf the Charity has been notrfied of an impending distribution, the amount is known, and reIpl is expected. If the amount is not kno. the legacy is Ireated as a contryent asseL 1.5. Expendlturè Liabilities are recognised vthen resources are expeThled. All expenditure is accounted for on an accruals basis and has been classtfied uThJer headings Ihat aggregate all costs related to the category. 1.6. Tangible fixed assets Tangible fixed assets are initially measured at cost and SUbseqnty measured at ct15t or valuation, net of depreciation and any impaimient losses. Depreciation is recognised so as lo vKtte off the o)st or vaknatrjn of assets s$ their residual values over their useful li$ on the follovatyng bases" Fixtures arid rIrwJs 20% reducirvJ balan Computers 20% reducirwJ balan The gain or k)ss arising on the disposal of an asset is deteined as the differen bethtrn the sale proceeds and the carrying vae of the asset. and is reCniSed in nel incon (expendilure) for the year. 1.7 Impalrnwnt of Ilxed assets At eath reportlng date. the Charity reviews the carrying amounts of its tsThJil)le assets to detemine vl)elt*r there is any indication thal those assets have suffered an impaimient loss. 11 any suth indication exists, the recoverable amount ol the asset 15 esllmaled In order lo detemiine the extent of the Impalrmenl loss (if any). 191
OEBRE BISRA T ST GABRIEL TIGRA YAN OR THODOX TEWAHEDO CHURCH NOTES ro THE FINANCIAL STATEME14TS {CONTINUÉO} 1 Accountlng poll¢l•• Icontlnu•dl 1.8 C•sh and c•ih •qulv•l•nts Cash cash equlvalenls Inckth cash In harKI, deposits held al call vllh banks, otlr short. mi Iiqukl in4?51nlS vilh origlnal maturi19 ol Ihree monlhs Of 9$. aThJ bank ovefdfaft$ Bank ovenlrafts a sholw lIhIn borrg$ h uKrenl liabill1S 1.9 Fln•ncl•l IMlrum•nts The Charity has ejected lo appty Ihe PTOWSK)ns ol seCtn 11 'Basic Finanual Inslrurrnls' aTrJ SeCtn 12'0ther Financial Instruments ISS3, ol FRS'102 to all of ils finanoal inslruments. Finan¢)al Instrurn1s are recognised in the Chafivs tsa1 s1 Chanty becoffe8 party lo the conlrathal prows11$ ol ts inslwrrnl Finanoal assels atvj liabilths are offsel. Imlh ts nel amwnts presented in the financial slalemenls. Nthen lhe is a legalty enforceable NJhl lo sel off thè recognised amounts and there is an intentn lo settb on a nel bass OT lo realtse t1 asset and settk liability simultaneously. Basic finanual assets Basic fiar1 assels. whith indude debtors aThl sh and bank balances a in11lty measufed al transaction price Ind1j transaction costs and are subsequenlty carried al amortise(I cost Ltsllg Its effective interest melIK unles$ I arrangement consljlules a finantirg ITansad)n, tran$adi is rrtasured al the present valL of the receipts discount al a Maet rale ol lite91. Finaal assets cla551fied as r1Vab vlthin 0 yEar are not amortl'sed. Basie financial liabilrtN Bas finanaal liabilrtts. iidudry crtoIS ar•J bank loans are inth'al recognised al Iransaction pri unsS Ihe arrarswnenl conslilLrtes a ffinanciThJ transaction, where the debt instrLNnenl is na5ured al the present Val ofts fvture payments dlscfjIed al a market rale of mteresl. FinaNial liabilrtres daSSrfd as payabk year a not amortised. Debt inslrLfferts are subsewlty carrtl at )¢¥ed cjxl. usry ellecti¥e inte1 rate method. Trade creditors are oNigalions lo pay for gwjs or seThryces Ihal have been ao]uired in I ordinary course ol operations from YJFWiers. Arnounls payable are classifbed as ojffenl liabi5ilie5 if payrrrrt is due vth one year or kss. If nol. Ihey a psented a5 n-Qjr liabiltties. Trade cr&Jilors are recconised itNlialty al iransaclion Pri and $[uentIY measured al arniyty.sed co$1 usry th effective interest melhL)J. De-reccgnition of finandal lab5 Flnancial Iwbls are Charity'5 contrac*Jal OblaOn8 expire or are di$dr9ed ¥Y cancelled.
DEBRE BISRA T ST GABRIEL TIGRA YAN OR THODOX TEWAHEDO CHURCH 2. Crltlcal accounilng 08tlmat88 and ludgomgnt8 in the applicallon of the Chadty's accounllng pollcles, the Iruslees 8re requlred lo make iudgemenls, eslkn81es 8nd assumpllons 8boul the carrylng amounl of assets and liabilities that are nol adIty app8nI Irn other sources The esllmale8 8nd associated assumptions are based on hisloncal experlence and olher faclors Ihal are consldered lo be relevanl Aclual results may diffef from these esllmales The eslimale5 and uThJerlylng assumpllons are revlewed on 8n ongoing basis. Revisions lo accounting estimates a recognlsed In the peflod In whlch the eslimale 15 Tevised vtheTe the rewsion affects only Ihal peiiod, or In the perlod ol Ihe revlslon and fulure periods %re the vislon affects both current aThJ future periods. 3. Don•tloni ind 10gacl•• 2025 2024 Donations and Glfts 223,848 39.240 263,088 162,917 23.562 Membership lee$ 204,330 4. Inv•stm?nls 2025 2024 Interest Receivable 20,952 20,9S2 17,851 17.851 6. Charltable actlvltl•• 2025 2014 DprÈtiatlon and Impairment EleslastICal for ¢hurch Rent Expenses Transport Allowance Charitable Expenditure 794 227 20.437 28,221 19,798 69,Z51 24,695 33,027 16.143 74.093 6. Support ¢osts Govemance cosls indude payments lo th8 aecountant8 of £450 for professlonal servic. 7. Trustegs None of the trustees {or any persons connected vthh them) recelved any mUneli0n or benefils from the Charity during Ihe year.
DE8RE BISRA T ST GABRIEL TIGRA YAN ORTHQDOX TEWAHEDO CHURCH 8. Employees The average monlhly numbef ol employees durlng the year was.. Nil. 9. Tanglble flxgd A4•01• Offlce Equlpmont Computer M•idwar• Totsi Cost At l April 2024 Additions At 31 March 2025 757 757 1,627 2,384 1,627 1.627 757 Depreclatlon and Impalrment At l Aprll 2024 Depreciation charge lor the year At 31 March 2025 227 252 227 794 542 542 479 IX+21 Net Book Valut 31 March 2025 2n 1.363 Net 8ook Value 31 March 2024 1.627 278 1,905 10. Credltorn: Amoun1• falllng du• wlthln one y••r 2025 2024 Accruals and deferd Income 10.450 10,450 1,690 1,690 11. Rolated Party traMactlon• There vKre no payments made lo Ihe trustees of the dlartty.