Registered number 13920313 DEBRE SELAM KUDUS URAEL ERITREAN ORTHODOX TEWAHDO CHURCH Report and Accounts 28 February 2025 ## **DEBRE SELAM KUDUS URAEL ERITREAN ORTHODOX TEWAHDO 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| ## **DEBRE SELAM KUDUS URAEL ERITREAN ORTHODOX TEWAHDO CHURCH Company Information** ## **Directors** Mhrey Hagos Hailu Samiel Berhane Kidane Ebrah Muluberhan Gebrehewot Tekele Habte Mulue Gebremedhin Abraha [resg] Tsegay Afewerki [resg] Yeibio Okbayonas [resg] ## **Accountants** Rehman Michael & Co 277 Roundhay Road Leeds West Yorkshire LS8 4HS ## **Bankers** Lloyds Bank UK plc ## **Registered office** 289 Westminister Road Liverpool Merseyside L4 1XF **Registered number** 13920313 1 **DEBRE SELAM KUDUS URAEL ERITREAN ORTHODOX TEWAHDO CHURCH Registered number: 13920313 Directors' Report** The directors present their report and accounts for the year ended 28 February 2025. ## **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: Mhrey Hagos Hailu Samiel Berhane Kidane Ebrah Muluberhan Gebrehewot Tekele Habte Mulue Gebremedhin Abraha [resg] Tsegay Afewerki [resg] Yeibio Okbayonas [resg] ## **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 20 November 2025 and signed on its behalf. Mhrey Hagos Hailu Director 2 ## **DEBRE SELAM KUDUS URAEL ERITREAN ORTHODOX TEWAHDO CHURCH Accountants' Report** ## **Accountants' report to the directors of DEBRE SELAM KUDUS URAEL ERITREAN ORTHODOX TEWAHDO CHURCH** You consider that the company is exempt from an audit for the year ended 28 February 2025. 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 20 November 2025 3 ## **DEBRE SELAM KUDUS URAEL ERITREAN ORTHODOX TEWAHDO CHURCH Profit and Loss Account for the year ended 28 February 2025** |**Income**
Direct costs
**Net incoming resources**
Administrative expenses
**Operating surplus**
**Surplus before taxation**
Tax on profit
**Surplus for the financial year**|**2025**
**£**
28,030
(7,730)
20,300
(3,340)
16,960
16,960
-
16,960|**2024**
**£**
16,423
(9,600)
6,823
(1,660)
5,163
5,163
-
5,163| |---|---|---| 4 ## **DEBRE SELAM KUDUS URAEL ERITREAN ORTHODOX TEWAHDO CHURCH Registered number:** 13920313 **Balance Sheet as at 28 February 2025** |**Notes**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
3
**Net current assets**
**Net assets**
**Capital and reserves**
Profit and loss account
**Accumulated funds**|**2025**
**£**
217,377
(7,250)
210,127
210,127
210,127
210,127|**2024**
**£**
194,277
(1,110)
193,167
193,167
193,167
193,167| |---|---|---| 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. Mhrey Hagos Hailu Director Approved by the board on 20 November 2025 5 **DEBRE SELAM KUDUS URAEL ERITREAN ORTHODOX TEWAHDO CHURCH Notes to the Accounts for the year ended 28 February 2025** ## **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 ## _**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|**2025**
**Number**
0|**2024**
**Number**
0| |---|---|---| 6 ## **DEBRE SELAM KUDUS URAEL ERITREAN ORTHODOX TEWAHDO CHURCH Notes to the Accounts** ## **for the year ended 28 February 2025** |**3**|**Creditors: amounts falling due within one year**|**2025**|**2024**| |---|---|---|---| |||**£**|**£**| ||Other creditors|7,250|1,110| ## **4 Controlling party** A company limited by guarantee. ## **5 Other information** DEBRE SELAM KUDUS URAEL ERITREAN ORTHODOX TEWAHDO CHURCH is a private company limited by shares and incorporated in England. Its registered office is: 289 Westminister Road Liverpool Merseyside L4 1XF 7 ## **DEBRE SELAM KUDUS URAEL ERITREAN ORTHODOX TEWAHDO CHURCH Detailed profit and loss account for the year ended 28 February 2025** _This schedule does not form part of the statutory accounts_ |**Income**
Donations
**Direct costs**
Other direct costs
**Administrative expenses**
Employee costs:
Staff training and welfare
Premises costs:
Rent
Rates
General administrative expenses:
Subscriptions
Equipment expensed
Legal and professional costs:
Accountancy fees|**2025**
**£**
28,030
7,730
1,000
1,000
1,500
-
1,500
60
-
60
780
780
3,340|**2024**
**£**
16,423
9,600
-
-
-
500
500
60
500
560
600
600
1,660| |---|---|---| 8