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2026-04-05-accounts

Charity registration number 1207480 (England and Wales)

THE ORTHODOX UKRAINIAN PARISH OF PROTECTION OF THE MOTHER OF GOD

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 18 MARCH 2026

THE ORTHODOX UKRAINIAN PARISH OF PROTECTION OF THE MOTHER OF GOD

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Rev M Pushkaruk Mrs O Dudko V Povstyan R Zahasaylo

Charity registration

England and Wales 1207480

Principal address Flat 1 512 Chiswick High Road London W4 5RH Independent examiner Cottons Group Limited Chestnut Field House Chestnut Field Rugby Warwickshire United Kingdom CV21 2PD

Accountants

Cottons Group Limited Chestnut Field House Chestnut Field Rugby Warwickshire United Kingdom CV21 2PD

THE ORTHODOX UKRAINIAN PARISH OF PROTECTION OF THE MOTHER OF GOD

CONTENTS

Page
Trustess' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 13

THE ORTHODOX UKRAINIAN PARISH OF PROTECTION OF THE MOTHER OF GOD

TRUSTESS' REPORT

FOR THE YEAR ENDED 18 MARCH 2026

The trustees present their annual report and financial statements for the year ended 18 March 2026.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

Following the full-scale invasion in Ukraine in 2022, the Ukrainian community in the UK has grown considerably, and many continue to face hardship. Supporting both newcomers and long-standing members remains one of the Parish’s core objectives. This includes spiritual care, humanitarian assistance, dissemination of information, and maintaining cultural continuity through events rooted in Ukrainian tradition.

In 2025, the Parish continued to:

The aim of the Ukrainian Orthodox Parish of the Most Holy Mother of God is to spread the Christian Orthodox faith among the Ukrainian-speaking community in London. This mission is carried out through regular canonical services conducted according to the Order of the Great Church of Constantinople and by providing spiritual, informational, and practical support to those in need both within the UK and in Ukraine.

The Parish continues to serve as a spiritual home for Ukrainians affected by the ongoing war, offering prayer, community support, and access to Ukrainian cultural traditions.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

THE ORTHODOX UKRAINIAN PARISH OF PROTECTION OF THE MOTHER OF GOD

TRUSTESS' REPORT (CONTINUED) FOR THE YEAR ENDED 18 MARCH 2026

Achievements and performance

1. Worship and Prayer

The Parish continues to follow the weekly and annual cycles of worships in accordance to the canonical Order of the Great Church of Constantinople. Regular Sunday services remain central to community life, with each Sunday including confession, the Hours, and the Divine Liturgy.

Throughout 2025, the Parish conducted 52 Sunday Services , along with a significant number of feast-day and special services, including:

Venerable James, Bishop of Catania Service (21 Mar) Holy Hieromartyr Basil Service (22 Mar)

The Annunciation of our Most Holy Lady, the Theotokos and Ever-Virgin Mary (25 Mar) Venerable Martyr Eustratius of the Kyivan Caves Service (28 Mar) Hieromartyr Mark. Memorial Service (Panakhida) (29 Mar) Saint Joseph the Much-Suffering of the Kyiv Caves Service (4 Apr) The Praise of the Most Holy Theotokos. The Sacrament of Holy Unction (5 Apr)

The Rite of the Passion Service. Hieromartyr Antipas, Bishop of Pergamum in Asia, and the Martyrs Prokesis and Matinian (11 Apr)

The Ascension of the Lord Service (29 May)

The Forefeast of the Transfiguration of the Lord. Anointing with oil (5 Aug)

The Feast of the Transfiguration of our Lord God and Saviour Jesus Christ (6 Aug)

The Forefeast of the Assumption of the Most Holy Mother of God and Ever-Maiden Maria. Anointing with oil (14 Aug)

The Assumption of the Most Holy Mother of God and Ever-Maiden Maria (15 Aug) The Feast of the Protection of the Most Holy Mother of God (1 Oct)

The Entry of our Most Holy Lady Theotokos and Ever-Virgin Mary into the Temple (21 Nov) Epiphany Service. Water Consecration & the Anointing Oil (6 Jan)

Within Easter period , which is the central celebration of the liturgical year. The Parish held:

Big Wednesday Service (16 Apr) Big Friday Service (18 Apr) Big Saturday Service. Consecration of Easter bread Service (19 Apr) Easter Service (20 Apr) Post-Easter Service (21 Apr)

For Christmas , another important Orthodox Christian feast, our Parish conducted several services, which were traditionally accompanied with Ukrainian songs kolyadky and traditional Ukrainian theatre performance vertep :

Dec 24th Christmas Eve. All-night Vigil. Anointing Oil. Kolyada Dec 25th Our Lord Christmas Day. Anointing Oil. Kolyada Dec 26th After Christmas Service

As our homeland continues its struggle for survival, our parish recognizes its responsibility to organize activities that reflect the wider non-religious circumstances affecting our community. Through our special services , we aim to offer our parishioners and visitors reassurance and supportive words, helping them find comfort during these difficult times.

THE ORTHODOX UKRAINIAN PARISH OF PROTECTION OF THE MOTHER OF GOD

TRUSTESS' REPORT (CONTINUED)

FOR THE YEAR ENDED 18 MARCH 2026

Thus, we continue to welcome Ukrainian chaplains , who serve on the front line back in Ukraine, and run with them joint Divine Liturgies (18 May, 19 Oct). We also continue running prayer for the Ukrainian Soldiers during The Feast Day of the Equal-to-the-Apostles Great Ruler Volodymyr and the Day of the Baptism of Rus’-Ukraine (15 Jul). In addition, we represented our Parish at the gathering of the Ukrainian community on Trafalgar Square dedicated to the Day of Unity of Ukraine (22 Jan).

The active role of our Parish has been recognized both within the Ukrainian community and beyond it. On May 21st, we received Expressions of Gratitude from the command and personnel of the 77th Separate Kolomyia Territorial Defense Battalion, as well as from the personnel of Military Unit A4856, who continue to serve in Ukraine.

On December 2nd, our priest, Fr. Myroslav, was awarded the Medal “For Sacrifice and Love for Ukraine” , granted by His Beatitude Epiphanius, Metropolitan of Kyiv and All Ukraine, upon the recommendation of His Eminence Julian, Archbishop of Kolomyia and Kosiv.

Our Parish has also been mentioned in the British media . On January 8th, in an article by Maira Butt in The Independent , our Parish and Fr. Myroslav were highlighted as those who “ offer affected people psychological and social support .”

2. Pastoral Care, Mission and Evangelism

In 2025, the Parish continued to accompany parishioners through life milestones and provide pastoral care. Fr.Myroslav and our choir conducted 24 Christenings and 8 Blessings for weddings.

3. Ecumenical Relationships

The Parish maintained and expanded its relationships with other Christian communities. This includes:

These interactions continue to reflect the Parish’s openness to inter church dialogue and community building.

4. Activities for Children and Cultural Events

Continuing the tradition of fostering Christian spirituality and Ukrainian culture among young parishioners, the Parish hosted several events in 2025:

These activities help preserve Ukrainian identity among children and strengthen intergenerational ties within the community.

THE ORTHODOX UKRAINIAN PARISH OF PROTECTION OF THE MOTHER OF GOD

TRUSTESS' REPORT (CONTINUED) FOR THE YEAR ENDED 18 MARCH 2026

Financial review

Total unrestricted funds made £25,140 (2025 - £23,963). Donations from parishioners were the main source for the unrestricted funds. These donations were done either during regular Sunday services, or during weddings and baptism services, which were conducted on the request of our parishioners.

Total expenditures made £21,062 (2025 - £18,628). The absolute biggest part of it, i.e. £16,739 (2025 - £13,850) was allocated to the rent of church venue, where the regular services were run.

The net result for the year was an excess of income from donations over payments by £4,078.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

The charity is a Charitable Incorporated Organisation registered in England and Wales.

The Ukrainian Orthodox Parish of the Most Holy Mother of God was registered with the Charity Commission on 18 March 2024 , charity number 1207480 , with the registered address: Mortlake House, Flat 1, 512 Chiswick High Road, London W4 5RH . Services continue to be held at the rented venue of the Holy Sepulchre Church, Holborn Viaduct, London EC1A 2DQ.

The trustees who served during the year and up to the date of signature of the financial statements were: Rev M Pushkaruk

Mrs O Dudko V Povstyan R Zahasaylo

THE ORTHODOX UKRAINIAN PARISH OF PROTECTION OF THE MOTHER OF GOD

TRUSTESS' REPORT (CONTINUED)

FOR THE YEAR ENDED 18 MARCH 2026

Recruitment and appointment of trustees

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Since the introduction of formal membership in 2024, the list of Parish members has remained unchanged (see list below). The group of registered members continues to play an active role in supporting Parish governance and community life. The number of non-registered members, including irregular parishioners, reaches up to 50 people during regular Sunday services.

Ana Lyuberchuk, Member Andrii Holub, Member Galyna Vovkun, Member Iryna Prokipchuk, Member Ivan Bilaniuk, Member Liliia Tsiolkovska, Member Mihai Colotelo, Member Olena Pidgirna, Member Olga Volosova, Member Olesya Luno, Member Oleksandra Obrizkiv, Member Serhii Kaminskyi, Member Svitlana Zagasailo, Member Sviatoslav Tsiolkovskyi, Member Vasyl Prokipchuk, Member Yuriy Vovkun, Member

The trustess' report was approved by the Board of Trustees.

.............................. Mrs O Dudko Trustee

04.08.2026 Date: .............................................

THE ORTHODOX UKRAINIAN PARISH OF PROTECTION OF THE MOTHER OF GOD

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE ORTHODOX UKRAINIAN PARISH OF PROTECTION OF THE MOTHER OF GOD

I report to the trustees on my examination of the financial statements of The Orthodox Ukrainian Parish of Protection of the Mother of God (the charity) for the year ended 18 March 2026.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Cottons Group Limited

Chestnut Field House Chestnut Field Rugby Warwickshire CV21 2PD United Kingdom Date: ............................11 August 2026

THE ORTHODOX UKRAINIAN PARISH OF PROTECTION OF THE MOTHER OF GOD

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 18 MARCH 2026

Unrestricted Unrestricted
funds funds
2026 2025
Notes £ £
Income from:
Donations and legacies 2 25,140 23,963
Total income 25,140 23,963
Expenditure on:
Charitable activities 3 21,062 18,628
Total expenditure 21,062 18,628
Net income and movement in funds 4,078 5,335
Reconciliation of funds:
Fund balances at 19 March 2025 5,335 -
Fund balances at 18 March 2026 9,413 5,335

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE ORTHODOX UKRAINIAN PARISH OF PROTECTION OF THE MOTHER OF GOD

BALANCE SHEET

AS AT 18 MARCH 2026

Notes
Current assets
Cash at bank and in hand
Creditors: amounts falling due within
one year
9
Net current assets
The funds of the charity
Unrestricted funds
10
The financial statements were approved by the trustees on ....
..............................
Mrs O Dudko
Trustee		 2026
£
10,253
(840)
.....................		 £
9,413
9,413
9,413		 2025
£
5,755
(420)		 £
5,335
5,335
5,335

THE ORTHODOX UKRAINIAN PARISH OF PROTECTION OF THE MOTHER OF GOD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 18 MARCH 2026

1 Accounting policies

Charity information

The Orthodox Ukrainian Parish of Protection of the Mother of God is a Charitable Incorporated Organisation registered in England and Wales.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

THE ORTHODOX UKRAINIAN PARISH OF PROTECTION OF THE MOTHER OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 18 MARCH 2026

1 Accounting policies

(Continued)

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.7 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

THE ORTHODOX UKRAINIAN PARISH OF PROTECTION OF THE MOTHER OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 18 MARCH 2026

2 Income from donations and legacies

Unrestricted
funds
2026
£
Donations and gifts 25,140

3 Expenditure on charitable activities

Charitable Charitable
activity activity
2026 2025
£ £
Direct costs
Rent 16,739 13,849
Repairs and renewals 81 650
Church expenses 2,622 1,237
Advertising - 2,270
Stationery 80 172
Travel 700 30
20,222 18,208
Share of support and governance costs (see note 4)
Governance 840 420
21,062 18,628
Analysis by fund
Unrestricted funds 21,062 18,628
4 Support costs allocated to activities
2026 2025
£ £
Governance costs 840 420
Analysed between:
Charitable activity 840 420

THE ORTHODOX UKRAINIAN PARISH OF PROTECTION OF THE MOTHER OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 18 MARCH 2026

5 Net movement in funds 2026 2025
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 420 -

6 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

7 Employees

The average monthly number of employees during the year was:

2026 2025
Number Number
Total - -

There were no employees whose annual remuneration was more than £60,000.

8 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

9 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2026 2025
£ £
Accruals and deferred income 840 420

10 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 19 March Incoming Resources At 18 March
2025 resources expended 2026
£ £ £ £
General funds 5,335 25,140 (21,062) 9,413

THE ORTHODOX UKRAINIAN PARISH OF PROTECTION OF THE MOTHER OF GOD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 18 MARCH 2026

10 Unrestricted funds (Continued)
Previous Period: At 19 March Incoming Resources At 18 March
2024 resources expended 2025
£ £ £ £
General funds - 23,963 (18,628) 5,335

11 Related party transactions

There were no disclosable related party transactions during the year.