Greek Orthodox Community of St George the Martyr Trustee's Report and Accounts for the year ended 31" December 2025 Charity Registration Number: 272135
Greek Orthodox Community of St George the Martyr Contents Page Trustee's annual report 34 Independent examiners, report Statement of financial activities Balance Sheet Notes to the financial statements 8-10
Greek Orthodox Communtty of St George the Martyr Trustee< Annual Report for the year ended 31 December 2025 The Trustees present their report with the unaudited financial statements of the charity for the year ended 31. December 2025 Relerence and Adrnintstrative ljetails The charity is registered with the Charity Commission and its registration number is 272135. The charity is not an incorporated body. Principal address-. Borough Road. Kingston upon Thames, KT2 6BD Chairrnan.. H.E Archbishop Nikitas of Thyateira & Great Britain Secretary.. Sophia MaTCOU Treasurer.. Demetrios Marcou Members.. Charles Kounoupias Petros Stavrinides Va5ili05 Papalois Andreas Alexiou Socratis Papacosta Theotokis Hajipavlou Charalamb05 Charalambides Leonardos Andrelos Lazaros Tsatalmpasidis Antonios Polykarpou The charit54s profe55lonal advlsors are: Delta Accountants 27 Old Gloucester Street London WCIN 3AX 8ankers Metro Bank PLC One Southampton Row London WCIB SHA Charlty Objertives By such means a5 are charitable to promote the Greek Orthodox aith and liturgical life of Orthodox people and Greek Orthodox charitable institution5 in the Royal Borough of Kingston upon Thames. Activities and Review The objectives of the charity to provide a place of worship and facilities for the education and religious knowledge for Christian Orthodox have been achieved. The Trust provided Saturday and Sunday schools for the community and particularly for the younger members. many cultural and Social events have taken place throughout the period. There is also a Food Bank to supptsrt f3milie5 in need.
Greek Orthodox Community of St George the Martyr Tru5teeg Annual Report- Cont. for the year ended 31" December 2025 Future Developments The Trustees intend to expand and improve the quality of care, education and cultural awareness for the community. Financial Review The Financial statements show net incoming resources for the year amounting to £50,14112024- £46,953) Trustee5' Responsibilities The charitVs trustees are responsible for preparing a trustee5' annual report and financial statements in accordance with applicable law and United Kingdom Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities requires the tharity trustees to prepare financial statements which give a true and fair view of the state of affair5 of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements the trustees are required to.. Select suitable accountinE policies and then apply them consistently; Observe the methods and principles of the Charities SORP.. Make judgements and estimates that are reasonable and prudent,. State whether applicable accounting standards and statements of recommended practise have been followed, subject to any material departures disclosed and explained in the statement of accounts,. and Prepare the financial statement5 on the going concern basis unless it is inappropriate to presume that the charity will continue tts operations. The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity at the time and to enable the trustees to ensure that the statements comply with the Charities Act 2011, the applicable Charities IAc¢ount5 and Reports) Regulations, and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregulartties. Statement of disclosure of inforniation to Independent Examiners So far as the trustees are aw3re. there is no relev3nt information of which the Charit¢s Independent Examiner5 are Unawa and each trustee has taken all the steps that he OT she ou8ht to have as a trustee in order to make himself or herself aware of any relevant information and to establish that the Charivs Indepertdent Examiners are aware of that inforn)ation. Signed on behalf of the Twstees.. Sophia Marcou Honorary Secretary February 2026
Greek Orthodox Communlty of St Geor8e the Martyr Independent Examiners Report for the year ended 31° December 2025 We have examined the financial statements of pages 8 to 10, which have been prepared under the actounting policie5 set out in pages 8 and 9. Respertlve responsibilities of trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of Sertion43121 of the Charities Act 1993 (the Actl does not apply. It is our responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under Sertion 4317llbl of the Act, whether particular matters have come to OLEr attention. Basis af independent examinerfs report Our examination was carried out in accordance with the General Dirertions given by the Charity Commissioners. An examination inclL¢des a review of the accounting records kept by the charity and a comparison of the accounts of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from vou a5 trustees concernin8 any Such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and tonse4uently we do not express an audit opinion on the view given by the accounts. Independent examinerfs statement In connection with our examination, no matter has come to our attention.. which gives us reasonable cause to believe that in any material respect the requirements to keep accountin8 records in accordance with Section 41 of the Act- and to prepare accoL>nts which 3ccord with the accounting records and to comply with the accounting requirements of the Art have not been met- or to which. in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. KKP & Co Limited Association of International Accountants 46 Syon Lane Isleworth Middlesex TW7 5NQ E AIA THEAsSOCTI0N OF INTERNATIONAL ACCOUNTANTS MEMBER Ifl PRACTICE 17, April 2026
Greek Orthodox Community of 5t George the Martyr Consolidated Ststement of Financial Activities- Small for the year ended 31° l>ecember 2025 Note5 Unrestritted Funé5 2025 Unrestricted Funds 2024 Incoming resources Donation5 school Fees & Adult aasses Fundr3i51ng Events Religiou5 Funrtions Tray CollÈctionlCandles Interest Received Sale of school Calendar5 Grants Sundry Income School Tuck Shop Rent Received Total Incoming Resource5 129,605 93.343 15,354 7.168 20.610 325 122.300 85,416 17.266 6,385 23.990 2,18D 310 2,253 575 511 1,275 608 1.339 22,070 1,965 11.107 273 747 Resourtes exnded Wages NIC and Pensions l(M.5 13,794 31,513 2.132 6.499 7,543 3,612 500 6,422 93,619 8.149 19,601 2,321 Repairs & Renewals Telephone. Postage. Printing& Slatnary Events Insurance Motorifrèvel Expenses Accountancy Fees Depreciation Professional Fees 7.060 6.040 7,236 4,215 6.674 5,996 32,292 4,690 15,577 1,399 6,482 533 1.260 $02 901 247 9,161 5,FA)I 30,120 4.450 7.610 1,308 2.976 f4)2 Cleanin8 Charitable Donations Pur£hases Fbwers Sundry Expenses ZoomlGoogle Archdiocese Service Charge & Ground Rent Property Management Ceuncil Tax Total Resources Expended 2.254 Net Movement on Funds Funds at l. January 2025 Fund5 31" December 2025 +50,141 1.723.051 1.773.192 +46,953 There were no restricted funds during the year The notes on pages 8 to 10 form part of these financial statements
Greek Orthodox Communrty of St George the Martyr Consoltdated Balance Sheet as at 31° December 2025 Unrestricted Funds 2025 Unrestricted Fund5 2024 Notes Flxed Assets Tangible Assets 1.740,S42 1.738.294 Current Assets Stocks Debtor5 & Prepayments Cash at the Bank and in Hand 610 6.881 116,485 10,960 5,576 100.825 123,976 117.361 Creditors: Amounts falling due within one year Accruals 3.464 360 3,419 3,824 3.419 Total Assets Less Current knabilities 1852 236 Bank Loan 87.502 129,185 1773 192 1723 051 Funds Reserves Total Reserves 1.773,192 1.773.192 1.723.051 1,723.051 Si8ned on behalf of the managing committee February 2026 The note5 on page5 8 to 10 form part of these financial statements
Greek Orthodox Cornmunity of St George the Martyr Notes to the Accounts for the year ènded 31" December 2025 l. Accounting Policies The fin3ncial statements have been prepared in accordance with Accounting and Reportin8 by Charities- Statement of Recommended Practice to charities preparing their accoLFnts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102 Charities SORP IFRS 1021 (effective I january 20151- the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011. Change in basis of accounting ¢r to previous accounts There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts from previoLts years. Fixed Assets Fixed assets are recorded at cost or. in cases where fixed assets have been donated to Greek Orthodox Community of St George the Martyr. at valuation at the time of acquisition. Oepreclatlon Depreciation has been provided at the following rates in order to write down the cost or valuation, le55 estimated residual value. of all tangible fixed assets. which the exception of freehold land, by equal annual instalments on a reducing balance method over their estimated useful lives. Freehold Properties Fixtures and Fittings Icons IS% perannum Voluntary income and fundraising expenditure Voluntary income represents amounts received and recorded at offices and projects during the year. Except in the case of charity shops and fundraising events such as fetes and galas, no costs of fundraising have been netted against voluntary income. Fundraising expenditure represents the d1ct costs of fundraising. Contributions These comprise of amounts receivable during the year. Investment income Investment income is recognised in the accounts when it is feceNed. Value Added Tax As the majority of the Greek Orthodox Community of St George the Martyrfs activities afe classified as exempt or non-business activities for the Pufposes of Value Added Tax, Greek Orthodox Cornrnunity of St Geor8e the Martyr is unable to reclaim all the Value Added Tax, which 15 suffers on its purchases. Expenditure in these financial statements is therefore shown to be inclusive of Value Added Tax.
Greek Orthodox Communlty of St George the Martyr Notes to the Accounts- Cont. for the year ended 31" December 2025 Stocks Stock5 are stated at the lower of cost and net realisable value. Taxation No provision has been made for corporation tèx or deferred tax as the charitable company is a registered tharity and is therefore exempt. 2. Trustee director and employee5 2025 2024 Staff costs. including priest's remuneration were as follows.. Priests Remuneration Teaching Staff Others- Cleaner 32.283 67,932 4,375 32,884 56,450 4,285 3. Taxation All of the charivs income is applied for charitable purposes and therefore the charity is exempt from corporation tax. 4. Tangible Fixed Assets Freehold Land and Buildings Auxiliary Building Fixtures and Fittings Motor Car Icons Tot31 Cost at OV01125 Additions 1.645,159 0 264,809 8,670 9,225 38.CKX) 1,957,193 8.670 1645 159 8670 264 809 38 000 1965 863 Depriciation BIF Charge for the Year 0 215,578 5,241 0 220 819 3.321 1.181 218899 6422 225 321 Net Book Value 31112/25 Net Book Value 31112124 1645 159 38 000 1740 542 1.645.159 49,231 5,904 38,000 1,738,294
Greek Orthodox Community of St George the Martyr Notes to the Accounts- Cont. for the year ended 31° December 2025 5. Stocks 2025 2024 Candles. Calendars etc. Food Bank 610 2.260 8.702 610 10,962 6. Debtors 2025 2024 Insurance Prepayment Sundry 5,576 975 6,881 5.576 7. Creditors: Amounts falling due within one year 2025 2024 Other Creditors Accruals 3.464 360 3,419 3,824 3.419