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2025-07-31-accounts

REGISTERED CHARITY NUMBER: 1209366

Report of the Trustees and

Unaudited Financial Statements for the Period 31 July 2024 to 31 July 2025

for

HOLY TRINITY ORTHODOX CHURCH

DoKument Ltd Corbet Arms, High Street Market Drayton United Kingdom TF9 1PY

HOLY TRINITY ORTHODOX CHURCH

Report of the Trustees

for the Period 31 July 2024 to 31 July 2025

The trustees present their report with the financial statements of the charity for the period 31 July 2024 to 31 July 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 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity’s objective is to advance the Orthodox Christian faith for the public benefit, in accordance with the Statement of Faith set out in the Schedule, in particular (but not exclusively) by providing and maintaining an Orthodox church parish in Manchester and the North West, offering a place of worship and delivering educational, pastoral and outreach activities, thereby preserving Moldovan religious culture and traditions.

Significant activities

The charity’s significant activities during the year comprised the provision of religious activities.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

POLICIES IN PLACE

Safeguarding

The charity has a safeguarding policy in place to ensure the protection and wellbeing of all beneficiaries, volunteers and members of the public who engage with its activities.

Health and safety

The charity maintains a health and safety policy to provide a safe environment for worship, events and all related activities.

Data protection

The charity operates a data protection policy to ensure that personal data is handled in accordance with applicable legislation and best practice.

OPERATING LOCATION IN RELATION TO THE REGISTERED ADDRESS

2 Hall Moss Rd, M9 7AT

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1209366

Principal address

80 LONGLEY ROAD STOKE-ON-TRENT ST3 1AN

Trustees

A Visan Chairman (appointed 31.7.24) I Burlac (appointed 3.7.25) I Yanioglova (appointed 31.7.24)

Page 1

HOLY TRINITY ORTHODOX CHURCH

Report of the Trustees

for the Period 31 July 2024 to 31 July 2025

Approved by order of the board of trustees on 1 April 2026 and signed on its behalf by:

A Visan - Trustee

Page 2

HOLY TRINITY ORTHODOX CHURCH

Statement of Financial Activities

for the Period 31 July 2024 to 31 July 2025

Unrestricted
Restricted
fund
fund
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
24,369
-
Other income
15
-
Total
24,384
-
EXPENDITURE ON
Other
4,165
-
NET INCOME
20,219
-
TOTAL FUNDS CARRIED FORWARD
20,219
-
Total
funds
£
24,369
15
24,384
4,165
20,219
20,219

The notes form part of these financial statements

Page 3

HOLY TRINITY ORTHODOX CHURCH

Balance Sheet

31 July 2025

Unrestricted
Restricted
fund
fund
Notes
£
£
CURRENT ASSETS
Cash at bank
20,219
-
NET CURRENT ASSETS
20,219
-
TOTAL ASSETS LESS CURRENT
LIABILITIES
20,219
-
NET ASSETS
20,219
-
FUNDS
3
Unrestricted funds
TOTAL FUNDS
Total
funds
£
20,219
20,219
20,219
20,219
20,219
20,219

The financial statements were approved by the Board of Trustees and authorised for issue on 1 April 2026 and were signed on its behalf by:

A Visan - Trustee

I Burlac - Trustee

I Yanioglova - Trustee

The notes form part of these financial statements

Page 4

HOLY TRINITY ORTHODOX CHURCH

Notes to the Financial Statements

for the Period 31 July 2024 to 31 July 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared 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 in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

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.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

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 5

continued...

HOLY TRINITY ORTHODOX CHURCH

Notes to the Financial Statements - continued for the Period 31 July 2024 to 31 July 2025

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 31 July 2025.

Trustees' expenses

There were no trustees' expenses paid for the period ended 31 July 2025.

3. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement At
in funds 31.7.25
£ £
Unrestricted funds
General fund 20,219 20,219
TOTAL FUNDS 20,219 20,219
Net movement in funds, included in the above are as follows:
Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 24,384 (4,165) 20,219
TOTAL FUNDS 24,384 (4,165) 20,219

4. RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 31 July 2025.

Page 6

HOLY TRINITY ORTHODOX CHURCH

Detailed Statement of Financial Activities
for the Period 31 July 2024 to 31 July 2025
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other income
Bank interest income
Total incoming resources
EXPENDITURE
Other
Equipment expensed
Sundry expenses
Rent
Donation
Total resources expended
Net income
£
24,369
15
24,384
462
3
2,700
1,000
4,165
4,165
20,219

This page does not form part of the statutory financial statements

Page 7

HOLY TRINITY ORTHODOX CHURCH

Contents of the Financial Statements for the Period 31 July 2024 to 31 July 2025

Page
Report of the Trustees 1 to 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 6
Detailed Statement of Financial Activities 7