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2025-03-31-accounts

REGISTERED CHARITY NUMBER:1204724

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for St.Mary's Indian Orthodox Church , Northwest London

Thomas David Accountancy & Taxation Limited 557 Filton Avenue Bristol BS7 0QH

St.Mary's Indian Orthodox Church , Northwest London Contents of the Financial Statements for the Year Ended 31 March 2025

Page
Report of the Trustees 1 to 2
Independent Examiner’s Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 8
Detailed Statement of Financial Activities 9 to 10

St.Mary's Indian Orthodox Church , Northwest London

Report of the Trustees For the year ended 31[st] March 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

OBJECTIVES AND ACTIVITIES

Objectives and Aims

Objective of the Church is to promote the Indian Orthodox Christian faith.

The trustees have considered a charity commission’s guidance on public benefit including the guidance ‘public benefit running charity (PB2).’

Significant activities

Holy Qurbana & Divine services :The Holy Eucharist services were initially conducted on all Sunday afternoons at St. Anselm’s Church premises till August 2024. From September 2024, the services were moved to the current premises at Hayes Methodist Church Hall and services were conducted on all Saturday mornings to better suit the needs of the community.

Church Feast: The Church celebrated its Perunnal (Feast) on 19 May 2024. The Chief-celebrant of the Feast was Diocesan Metropolitan H. G. Abraham Mar Stephanos. On this auspicious day,His Grace announced the elevation of the Congregation to a Parish.

Holy Baptism: During the year 2024-25, we were able to provide the sacrament of Holy Baptism to three children,welcoming them to body of Christ, the Church.

Family Get-together: Family get-together for all the families in our community was organized in August 2024 where more than 30 families came together to spend time in games and fun activities.

Onam Celebration: The Onam celeberation was organized within the church premises in September 2024.There was a large participation from among the members who took initiative towards having cultural dance, songs and traditional food.

Food Festival: The Church organized a food festival in July 2024 where in members were motivated to make food items at the homes and to be purchased by members of the community.

Harvest Festival: First fruits auction or Harvest Festival was held in the month of February 2025.

Christmas Carols: Christmas Carol rounds were held during the three Saturdays of December before Christmas and we wereable to visit 20 families to spread the message of birth of Jesus Christ.

Charity Works : During the year, we were able to extend support to 3 members of our church through the Benevolent Fund which was created for the sole purpose of helping our members in times of financial crises.

Sunday School: During the year, the Sunday School held the Orthodox Vacation Bible School(OVBS) in October 2024.

Daily Evening prayers: The Sunday School children have been leading in the daily evening prayers in English since the 2 nd week of January 2024.

Youth Fellowship (Marian Youth): Our youth have represented the Church at various conferences and actively helping the congregation.

Women Fellowship (MMVS): There has been an active representation of the members of MMVS who actively helped during harvest festival and the family get together.

FINANCIAL REVIEW

Reserves

The Church reserves are held to help its current and future activities including maintenance of the church building The retained surplus of parish as on 31/03/2025 was £26,103 { 31/03/2024 was £6,881}

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is controlled by its governing document, constitution adopted on 14th January ,2023.

Recruitment and appointment of trustees

The vicar is appointed by the diocesan Bishop and his term will until further order from the Diocesan Bishop. The Secretary, Treasurer and other committee members are elected at the annual general body meeting of the charity.

Page 1

St.Mary's Indian Orthodox Church , Northwest London

Report of the Trustees For the year ended 31[st] March 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Name of Charity : St.Mary's Indian Orthodox Church ,Northwest London Charity Registration Number : 1204724 Principal address : 44 FIRCROFT CLOSE TILEHURST READING RG31 6LJ

Trustees

The Officers serving during the year were as follows:

Fr. Shyju P. Mathai : Vicar and President Mr. Jobin George : Treasurer Mr. Nishin George : Secretary Mr. Bittoy George : Committee Member Mr. Lajeev Rajan : Committee Member Mrs. Nimmy Varghese : Committee Member Mrs. Bennette Roshan : Committee Member Mr. Stanlin Johnson : Committee Member Mr. Shiji Varghese : Committee Member Mr. Babil Bino Mathew : Committee Member Mr. Jose John : Committee Member Mr. Anish Philip : Internal Auditor

Independent Examiner

Thomas David Accountancy & Taxation Limited 557 Filton Avenue Bristol BS7 0QH

03-Jan-2026 Approved by the Board of Trustees on …....................................................... and signed on it's behalf by:

Mr. Nishin George (Secretary)

Page 2

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St.Mary's Indian Orthodox Church , Northwest London

Statement of Financial Activities

Notes
Unrestricted
funds
£
2
68,493
3
6
68,499
(49,277)
(49,277)
19,222
Total
CONTINUING OPERATIONS
Investment Income
INCOME AND ENDOWMENTS FROM
All income and expenditure have arisen from continuing activities.
for the Year Ended 31 March 2025
EXPENDITURE ON
Donations and legacies
Total
NET INCOME*
Charitable activities &
Church Running Costs
Restricted
fund
£
-
-
-
-
-
-
2025
Total funds
£
68,493
6
68,499
(49,277)
(49,277)
19,222
2024
Total funds
£
31,653
-
31,653
(27,349)
(27,349)
4,303

Page 4

St.Mary's Indian Orthodox Church , Northwest London

Notes
4
5
6
7
8
FIXED ASSETS
Tangible assets
CREDITORS
NET ASSETS
FUNDS
Amounts falling due within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
CURRENT ASSETS
Debtors
Cash at bank and in hand
Balance Sheet
At 31 March 2025
Unrestricted funds
Restricted funds
TOTAL FUNDS
2025
Total funds
£
2,039
12,621
11,744
24,364
(300)
24,064
26,103
26,103
26,103
-
26,103
2024
Total funds
£
959
240
6,635
6,875
(953)
5,922
6,881
6,881
6,881
-
6,881

03-Jan-2026

Page 5

  1. ACCOUNTING POLICIES

St.Mary's Indian Orthodox Church , Northwest London

Notes to the Financial Statements For the Year Ended 31 March 2025

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost conversion, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.

St Stephen’s Indian Orthodox Church, Birmingham meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes(s).

Incoming resources

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Resources expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings : 15% on reducing balance basis
Computer equipment : 33.33% on reducing balance basis

Taxation

The charity is exempt from tax on its charitable activities.

Funds

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity.

Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Page 6

St.Mary's Indian Orthodox Church , Northwest London

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2.
3.
4.
At 31 March 2025
At 31 March 2024
Charge for year
At 31 March 2025
NET BOOK VALUE
DEPRECIATION
At 1 April 2024
TANGIBLE FIXED ASSETS
COST
At 1 April 2024
Additions
Income From Donations & Legacies
Donations Received
INVESTMENT INCOME
Bank Interest
Total
At 31 March 2025
Fixtures and
fittings
£
727
1,371
2,098
214
214
1,884
727
2025
£
68,493
2025
£
6
6
Computer
equipment
£
232
-
232
77
77
155
232
2024
£
31,653
,
2024
£
-
-
Totals
£
959
1,371
2,330
291
291
2,039
959

Page 7

St.Mary's Indian Orthodox Church , Northwest London

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6.
Bank Account Lloyds A/c 72963
7.
Total
Total
CREDITORS
Creditors & Accruals
Gift Aid Tax Receivable
Debtors/Prepayments
CASH AT BANK AND IN HAND
Cash in Hand
Bank Account Lloyds A/c 66960
AMOUNT FALLING DUE WITHIN ONE YEAR
2025
£
12,621
-
12,621
2025
£
381
3,061
8,301
11,744
2025
£
300
300
2024
£
-
240
240
2024
£
760
-
5,875
6,635
2024
£
953
953

8. MOVEMENT IN FUNDS

Funds
Unrestricted funds
Total
TOTAL FUNDS
General fund
General fund
At 01.04.24
£
6,881
6,881
6,881
Net
Movement In
Funds
£
19,222
19,222
19,222
Incoming
Resources
£
68,499
68,499
Transfers
between
Funds
£
-
-
-
Resources
Expended
£
49,277
49,277
At 31.03.25
£
26,103
26,103
26,103
Movement in
Funds
£
19,222
19,222

Page 8

St.Mary's Indian Orthodox Church , Northwest London

Detailed Statement of Financial Activities

Family Get Together
Donations-Eucharist
Donations-Baptism
Total Donations & Legacies (A)
Bank Interest
Total Investment Income (B)
Total Incoming Resources (A+B)
Youth Fund
Other Income
Sunday School
Diocesan Contributions
Martha Mariam Vanitha Samajam
OVBS
Gift Aid HMRC
Harvest Festival
Holy week Donations
Donations- Books
Other Donations
Donations - Refreshments
Marthoman Sangamam
Food Fest
Donations - Feast Day
Birthday & Wedding Anniversary Donations
Catholicate Day
Christmas & Carol
I. INCOME AND ENDOWMENTS
Donations and legacies
Subscriptions
Offertory
Onam
One Day Trip
for the Year Ended 31 March 2025 2025
£
12,370
4,006
17,900
11,302
4,319
675
285
7,015
1,214
64
814
2,497
796
755
460
905
741
1,012
240
63
375
610
32
35
10
68,493
6
6
68,499
2024
£
8,271
2,674
-
8,231
-
-
2,086
4,095
-
385
835
-
-
-
-
680
401
172
150
156
60
2,347
100
1,010
31,653
-
31,653

Page 9

St.Mary's Indian Orthodox Church , Northwest London

II. EXPENDITURE
Charitable Activities
Insurance
Travell & Expense
Church Events
Family Get - together
Onam Festival
Martha Mariam Vanitha Samajam
Charity
Diocesan Contribution
Sundry Purchases
Accountancy
Mementos & Gifts
Diocese Meetings(Malankara Sangamam)
Net income
Depreciation
Total Resources expended
Harvest Fest expense
DBS
Visiting Bishop & Priests
Refreshments
Printting, Stationery & Postage
Rent -Building
OVBS
Sunday School
Bank Charges
Youth Movement
Computer software and consumables
Sacramental (Qurbana) Materials
Catholicate Day
Christmas
Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
Vicar Allowances
2025
£
13,550
800
101
10,603
563
3,485
1,001
600
62
1,284
655
7,535
2,188
638
2,975
100
420
388
215
500
100
38
1
671
460
12
291
42
49,277
19,222
2024
£
8,000
750
101
4,310
307
1,500
740
1,580
-
45
4,600
-
114
1,350
104
37
118
150
1,000
190
613
-
-
-
-
-
1,741
27,349
4,304

Page 10