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 0￿￿d0* lewahpdo r.hufrh wgr•Jed rts rA￿￿t￿lI1￿ lo Charitable Incol￿rOle(l orggnlzol1￿ ICIOI ha¥e tr￿n reglslprpd as CIO *llh ts Chainy tomn)Is5ion Also. V￿ moved frIMn 449 Kings Land R08LI. LoTh1on E8 4AU lo Sl J￿Ie anrl Sl Paul N14PL conlinL*d 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 Se￿1￿ starf$ 01 Sam ends al 10am e¥ery ￿r￿laY aTrl other days such a8 Sl GabfK*I 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 se￿￿9 ￿1￿Je hoty mmunion. baptism. weddw)gs. funeral, mem(Nial services and evarKJeli$m. The main obpctives of chufch are.. lo proclaim Ihe Gospel ol Jesus Christ lo all follmrs of It* larth. lo serve as a¥nmw)ity of wotshp and lelowshy lo mantsst the presence aThl ol Jesus Chnsl. lo slTervJlfen our C￿nty WKI prepare them lo lake part in the Hoty Corrkn￿￿i. Since If* eslablistffienl ofthe Churth. sel a ThMnberaclivilR$ aTrl v* are contrtjuting lovafds our vision. In general. our vtsicffls are.. In¢￿aSe our nxmbefs of the church Ir￿jUd￿￿ de(g*s ar￿ lay peop￿. sp￿ad the V•tird of God by prepanr4J spiritual ￿ferenceS. Molivale yO￿g 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 activit￿S lovrdrfs bu￿n9 a buildirrfj have teen e￿ntlu1 this year as the financial SKJe Ind￿aleS %%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￿￿$. ¢oTrJucted S￿18Y scrthl IhTWul It* )ear leachmvj adults and ch￿drefi. We have 18 10 19 youngsters Nganized as ctKir of the dvjth. The 8oafd of Trustee has 10 I￿￿[s. This yaar, fvy 44 t￿e$ 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 d￿Tch. In Addition. the Iruslee made severnl iiinl meeb'ngs *ilh sub.c￿millees of St Gabr*l ind￿11ng ￿ 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 bp1￿*11de.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 p014i*le 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•br￿1 Tlgr•y•n Orthodox Towah•do Chufch l ￿port lo the Iruglee5 on my ex8mlnallon ol Ihe fln8nclal 918lemen13 01 Oebre Bisral Sl Gabrfel T￿raYan 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 reqU1￿mentS 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 Charit￿5 (Accounts and Reports) Regulations 2008 other than any requ1￿ment that the accounts give a true and fair view wthi¢h is nol a matter Cons￿e￿ 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 SUrplu￿N•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$•ts Cash al bank and in haThJ Total Current Assets 1,359,468 1.359,468 1,135,395 1,135.395 Credilors.. amount falling due wlhin one year N•t currnnt assets 10 10,450 1349 018 1,*0 1133435 Total Assets l••• curr•nl Ilablllthj 1350 381 1135 592 Funds Unreslricled Funds.. 1 April Surplus lor the year Unreslricled Funds.. 31 March 1,135,592 214,789 1,350 381 1.004.900 130,692 1135,S92 The financial statements were approved by Trustees on 11 January 2026. Rev G G Dimlsu Mrs Aster Talere Twslee and Chairperson Trustee )ntiNe li operalicfial exisleTh2 for Ihe foreseeable fulure. Thus. the Injslees conlnue lo adopl Its w'ng bo%$ of a¢cOunt￿g in preparing the finanoal slaleffEnts 1.3. Ch•rlLgble fun Unreslricled funds a￿ availabk lor use al ts di8ueiKJn 011￿ tntslees in fUrt￿TanCe ol Il*ir chanlable obpclibes. Reslrided funds a￿ Subject Io SFwfi¢ ￿ThJit￿nS 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. End0￿en1 lunds are sulied lo speuk by d￿ots 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 re￿ipl. Other donations are recc*3nised once the Charty has been notified of the donation. Un￿$5 performance covKlitions require deferral of the amount. Income tax recoverabk in relation lo donations received under Giff AK1 or deeds of covenant is recognised al the time of the donation. Legacies are recognised on re￿Ipl Of OtheTr%ryse rf the Charity has been notrfied of an impending distribution, the amount is known, and re￿Ipl is expected. If the amount is not kno￿. the legacy is Ireated as a contryent asseL 1.5. Expendlturè Liabilities are recognised vthen resources are expeThled. All expenditure is accounted for on an accruals basis and has been classtfied uThJer headings Ihat aggregate all costs related to the category. 1.6. Tangible fixed assets Tangible fixed assets are initially measured at cost and SUbseq￿nty measured at ct15t or valuation, net of depreciation and any impaimient losses. Depreciation is recognised so as lo vKtte off the o)st or vaknatrjn of assets ￿s$ their residual values over their useful li￿$ on the follovatyng bases" Fixtures arid r￿IrwJs 20% reducirvJ balan Computers 20% reducirwJ balan The gain or k)ss arising on the disposal of an asset is dete￿ined as the differen￿ bethtrn the sale proceeds and the carrying va￿e of the asset. and is reC￿niSed 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 v*l)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, otl*r short. mi Iiqukl in4?51n￿lS vilh origlnal maturi1￿9 ol Ihree monlhs Of ￿9$. aThJ bank ovefdfaft$ Bank ovenlrafts a￿ sholw ￿lIhIn borr￿￿g$ h uKrenl liabill1￿S 1.9 Fln•ncl•l IMlrum•nts The Charity has ejected lo appty Ihe PTOWSK)ns ol seCt￿n 11 'Basic Finanual Inslrurr*nls' aTrJ SeCt￿n 12'0ther Financial Instruments ISS￿3, ol FRS'102 to all of ils finanoal inslruments. Finan¢)al Instrurn￿1s are recognised in the Chafivs tsa1￿ s￿1 Chanty becoffe8 party lo the conlrathal prows1￿1$ ol ts inslwrr*nl 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 intent￿n lo settb on a nel bass OT lo realtse t1￿ asset and settk liability simultaneously. Basic finanual assets Basic fi￿ar￿1 assels. whith indude debtors aThl ￿sh and bank balances a￿ in11￿lty measufed al transaction price In￿d1￿j 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 Ma￿et rale ol lite￿91. Fin*aal assets cla551fied as r￿1Vab￿ vlthin 0￿ yEar are not amortl'sed. Basie financial liabilrtN Bas￿ finanaal liabilrtts. iidudry c￿rtoIS ar•J bank loans are inth'al recognised al Iransaction pri￿ un￿sS Ihe arrarswnenl conslilLrtes a ffinanciThJ transaction, where the debt instrLNnenl is n*a5ured al the present Val￿ ofts fvture payments dlscfj￿Ied al a market rale of mteresl. FinaNial liabilrtres daSSrf￿d as payabk year a￿ not amortised. Debt inslrLfferts are subsewlty carrtl at ￿)¢¥￿ed cjxl. usry ellecti¥e inte￿1 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 payrr*rrt is due v￿th￿ one year or kss. If nol. Ihey a￿ p￿sented a5 ￿n-Qjr￿ liabiltties. Trade cr&Jilors are recconised itNlialty al iransaclion Pri￿ and $[￿uentIY measured al arniyty.sed co$1 usry th effective interest melhL)J. De-reccgnition of finandal lab￿￿￿5 Flnancial Iwb*l*s are Charity'5 contrac*Jal Obl￿a￿On8 expire or are di$d￿r9ed ¥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 app8￿nI I￿rn 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 D*prÈtiatlon and Impairment E￿leslastICal 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 ￿mUne￿li0n 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 defer￿d Income 10.450 10,450 1,690 1,690 11. Rolated Party traMactlon• There vKre no payments made lo Ihe trustees of the dlartty.