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2024-12-31-accounts

THE RUSSIAN ORTHODOX CHURCH ABROAD( LONDON )

ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR-END 31[ST] DECEMBER 2024

Treasurer Report

Annual Accounts.

Charity Registration Number ; 234203

REVIEW OF THE ACTIITIES

The cost of living continues to increase and especially the Energy prices and these factors make an impact on our Parish, the lives of our parishioners and our community. Also it affects our costs.

Luckily our congregation has increased due to the efforts of our Bishop and his Clergy this has meant increases in purchases of candles, plate collections regular donations and subscriptions and we thank the contributors.

We now have a very successful Youth Group, who not only help in the Cathedral and go on Pilgrimages.

During the year our accounting system moved from manual accounting to the internet and our Treasurer had a fire in her flat and all the records were burnt.

INVESTMENT POLICY,

The closing position of all our restricted and unrestricted funds for the year 2024 was £359,687.38

RISK REVIEW

The Church Council has been monitoring the financial position regularly to ensure we can maintain sustainability by matching our income and expenditure.

PROFESSIONAL ADVISORS Bankers HSBC Bank PLC 90 Baker Street London W1U 6AX

Accountants and Independent examiners C Yew & Company 54 Glenburnie Road London SWI7 7NF

The principal address of the Charity:

The Cathedral of the Nativity of the Most Holy Mother of God and the Holy Tsar Martyrs and the New Martyrs of Russia 57 Harvard Road London W4 4ED

Trust Chairman

Cathedral of the Nativity of the Mother of God and Holy Royal Martyrs (ROCOR) Balance Sheet

As of December 31, 2024

Total

Fixed Asset
Non-Current Assets
Fixed Asset
Total Non-Current Assets
Total Fixed Asset
Cash at bank and in hand
Building Account Restricted Funds - 50444146
Capital Account - 63006247
Operating Account - 40464899
Russian School Account - 40495042
Sisterhood of St Xenia Bank Account - 90540846
Treasurer Reserved Choir Account - 90617628
Tresurer Account Restricted Funds - 80450626
Total Cash at bank and in hand
Debtors
Debtors
Total Debtors
Current Assets
Uncategorised Asset
Total Current Assets
Net current assets
Creditors: amounts falling due within one year
Trade Creditors
Creditors
Total Trade Creditors
Current Liabilities
Employee NICs Liability - B/S
Employee Pension Liability - B/S
Employer NICs Liability - B/S
Employer Pension Liability - B/S
Net Wages Liability
PAYE Liability
Total Current Liabilities
Total Creditors: amounts falling due within one year
Net current assets (liabilities)
Total assets less current liabilities
Total net assets (liabilities)
Charity funds
Adjustment to previous year balance
Opening Balance Equity
Retained Earnings
2,714,077.58
£2,714,077.58
£2,714,077.58
5,018.16
197,869.61
61,499.09
1,932.29
78,938.84
6,572.14
7,857.25
£359,687.38
0.00
£0.00
0.00
£0.00
£359,687.38
0.00
£0.00
0.00
0.00
0.00
0.00
0.00
-9,939.41
-£9,939.41
-£9,939.41
£369,626.79
£3,083,704.37
£3,083,704.37
2,714,077.58
228,848.73
33,768.89

Surplus/(Deficit) Total Charity funds

107,009.17

£3,083,704.37

Thursday, Oct 02, 2025 04:10:36 pm GMT+1 - Accrual Basis

Total

Cathedral of the Nativity of the Mother of God and Holy Royal Martyrs (ROCOR) Profit and Loss

January - December 2024

Income
Church Choir Income
Choir Plate
Choir Support
Total Church Choir Income
Church School Income
School Donations
Total Church School Income
Irregular Income
Collection Boxes
Digital Collection Terminal
Diocese contribution to Parish
Miscellaneous Donations
Parking
Sisterhood contribution to Parish
Total Irregular Income
Regular Income
Candles
Church Plate Collections
Commemoration Lists and Prayer Requests
Gift Aid
Parish Dues
Prosphora Sales
Regular Donations
Total Regular Income
Sisterhood Income
"Amber" Bakery
Christmas Yarmarka
Concert (Donat coll on beh of Church)
Donations for flowers (box)
Easter cakes (Kulichi)
Easter Trapeza
Jerusalem/Ukraine Fund
Kiosk (revenue)
Nisbets refunds
Pancakes (Maslenitsa)
Sisterhood Donations
Sisterhood Plate collection
Summer Fair
Sunday Lunch
Youth Group contribution for Sisterhood
Total
9,773.78
6,500.00
£16,273.78
1,331.75
£1,331.75
15,235.55
18,711.03
41,750.00
68,530.72
4,663.90
7,800.00
£156,691.20
93,380.45
41,790.47
3,048.20
2,714.62
3,550.00
6,040.67
28,898.40
£179,422.81
2,458.00
2,975.00
471.00
1,541.68
6,220.00
700.00
3,728.40
54,247.69
205.56
1,227.15
499.00
3,332.60
994.10
7,867.40
707.09
Total Sisterhood Income
Total Income
Total
Expenditures
Administrative Expenses
Audit Fees
Bank fees and charges
Financial Software Costs (QB, Sage)
Fundraising costs
Legal Fees
Parish Web Site Operations
Petty Cash to Starosta
Postage, Stationary, Printing and Correspondence
Supplies and Equipment
Travel
Vehicle Provision for Clergy
Total Administrative Expenses
Buildings and Grounds
Church or house improvements (new work)
Church or house upkeep and repairs
Council tax (Church property)
Fire and Alarm Systems
General Systems and Upkeep
Safety Alarm (ADT)
Total Fire and Alarm Systems
Heating and Boiler
Insurance
Security personnel services
Total Buildings and Grounds
Charity
Charitable gifts to individuals
Gifts to Clergy
Total Charity
Choir Contribution
Choir Contribution
Total Choir Contribution
Church Choir Expenses
Choir Bank Charge
Choir Sub-Contractor
Total Church Choir Expenses
Church School Expenses
bank charges School
School Expenses
Total Church School Expenses
Clerical and Liturgical
Candle Purchases
Disposable Liturgical Purchases
Feast days and trapeza expenses
£87,174.67
£440,894.21
£440,894.21
276.14
600.00
2,567.01
304.47
323.80
19,144.00
31.42
550.00
664.64
399.60
257.19
1,022.08
£26,140.35
1,460.40
313.25
989.51
967.17
1,309.78
£2,276.95
663.81
9,171.04
4,780.00
£19,654.96
2,448.54
4,390.72
£6,839.26
6,500.00
£6,500.00
60.00
16,600.00
£16,660.00
45.00
99.45
£144.45
550.00
13,788.70
590.10
1,445.44
Items purchased for Altar/Church
Liturgical Calendars
Stipends to Visiting Clergy
Total Clerical and Liturgical
Employer National Insurance Expense - P/L
Employer Pension Expense - P/L
External Property Rental and Maintenance
Rental Payments
Total External Property Rental and Maintenance
Gross Wages Expense
PAYE Late payment interest
Payroll Expenses
Employer Taxes and NI
Employment Allowance
Historical Employment Allowance
Total Employer Taxes and NI
Pension and Insurance
Total Payroll Expenses
Sisterhood Expenditure
"Amber" Bakery (tr to Church)
Bank Charges
Candles (tr of don to Church acc)
Church and church house beatification
Church supplies
Donations
Dough sheeter machine
Easter cakes (Kulichi)
Flowers
Food & Drink
Furniture and Electrical goods
Gifts
Kiosk (cost of sale)
Kitchen supplies
Maintenance & Constraction works
Miscellaneous Sisterhood
Pilgrimage Sisterhood
Prayer Donation
Salary contribution
Stationery
Travel expenses
Youth Group fundraising
Total Sisterhood Expenditure
Unapplied Cash Bill Payment Expense
Uncategorised Expense
Utilities
Cleaning
Electricity
Gas
2,352.19
169.13
680.00
£19,575.56
14,711.11
4,426.26
24,973.50
£24,973.50
133,542.68
180.33
-5,000.00
-18,000.00
-£23,000.00
396.00
-£22,604.00
3,163.00
250.34
356.30
484.95
2,484.86
4,637.78
2,108.62
3,993.00
2,955.25
11,555.81
159.99
1,052.84
23,328.22
1,465.32
0.00
903.41
1,599.15
1,100.00
7,800.00
259.50
345.00
432.39
£70,435.73
-4,008.19
862.94
924.96
1,703.92
11,298.58
Internet Provision (Wifi, etc.)
Pest Control
Rubbish and Recycling
Water
Total Utilities
Youth Conference Expenses
Youth Group Ball Expenses
Youth Group Seasonal Events - Expenses
Total Youth Conference Expenses
Total Expenditures
Net Operating Income
Other Income
Food Bank Donations
Food Bank Donations - Bank Transfer
Total Food Bank Donations
Interest Received
New KIOSK Building Fund
New KIOSK Building Fund
Total New KIOSK Building Fund
Pilgrimage
Holy Land Pilgrimage
Total Pilgrimage
TRANSIT IN
IN - Choir
IN - Holy Land
IN - Monthly Plate Collection for Diocese
IN - School
IN - Sisterhood
IN - Special Parish Collection
Total TRANSIT IN
Youth Conference
Youth Group Ball
Youth Group Seasonal Events
Total Youth Conference
Total Other Income
Other Expenditures
Employee Expenses
New Kiosk building Fund Expenses
Pilgrimage Expenses
Holy Land Pilgrimage expenses
Total Pilgrimage Expenses
TRANSIT OUT
OUT - Choir
OUT - Diocesan Special Collections
OUT - Holy Land
OUT - Monthly Plate Collection for Diocese
OUT - School
OUT - Sisterhood
343.59
1,008.00
130.00
1,193.36
£16,602.41
28,279.82
1,546.26
6,613.66
£36,439.74
£371,077.09
£69,817.12
8,181.93
£8,181.93
3,690.40
9,674.82
£9,674.82
305.00
69,779.01
£70,084.01
10,361.06
20,571.60
3,939.21
1,182.05
5,559.30
12,697.75
£54,310.97
24,719.44
2,120.00
5,677.28
£32,516.72
£178,458.85
12.20
700.00
95.00
71,255.02
£71,350.02
9,828.78
23,655.43
14,786.08
3,513.55
821.75
5,784.90

OUT - Special Parish Collection 10,814.09 Total TRANSIT OUT £69,204.58 Total Other Expenditures £141,266.80 Net Other Income £37,192.05 Net Income/(Expenditure) £107,009.17 Thursday, Oct 02, 2025 04:20:53 pm GMT+1 - Accrual Basis

DEPENDENT EXAMINER'S REINPORT

AD(LQuQN).

Accounts for the year ended 31 December 2024

I report on the accounts of the charity for the year ended 31 December 2024 which comprise the Statement of Financial Activities, Balance Sheet and the related notes.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for the year (under s43(2) of the Charities Act 1993 (the Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts (under section 43(3)(a) if the 1993 Act); to follow the procedures laid down in the General Directions given by the Charity Commissioners (under s43 (7) (b) of the 1993 Act, as amended); and to state whether particular matters have come to my attention. Basis of Independent Examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, Ido not express an audit opinion on the view given by the accounts.

Independent Examiner's statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of the Act; and to prepare accounts which accord with the accounting •ecords and to comply with the accounting requirements of the 1993 Act have not been met; or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts

to be reached.

C Yew & ompany

54 Glenburnie Road

London

SW17 INF

08/10/2025