2022-12-31-accounts - St Barnabas Greek Orthodox Community Fund

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		Page
Reference and Administrative Details
Report ofthe Trustees	2	to	4
Report ofthe Independent Auditors	5	to	8
Statement ofFinancial Activities
Balance Sheet		10
Cash Flow Statement
Notes to the Cash Flow Statement		12
Notes to the Financial Statements	13	to	21
Detailed Statement ofFinancial Activities	22	to	23

			FORTH	E YEAR ENDED 31Dec	ember 2022
					31.12.22	31.12.21
					Unrestricted	Total
					fund	funds
				Notes
INCOME	AND ENDOWMENTS FROM
Donations	and legacies				375,880	277,573
Charitable	activities
Church					117,951	100,958
School					57,676	91,490
Other activities					12,387	10,626
Investment	income				108 104	104395
Total					671,998	585,042
EXPENDITURE ON
Raising funds					32,036	26,704
Charitable	activities
Church					678,186	459,190
School					3,789	45,132
Other					~6,967)	~5,383)
Total					707,044	525 643
NET INCOME/(EXPENDITURE)					(35,046)	59,399
RECONCILIATION			OF FUNDS
Total funds	brought	forward			4,364,897	4,305,498
TOTAL FUNDS CARRIED FORWARD					4,329,851	4,364,897

	BALANCE SHEET 31December 2022
		31.12.22	31.12.21
		Unrestricted	Total
		fund	funds
	Notes
FIXEDASSETS
Tangible assets	12	1,161,287	4,271,672
Investments
Investments	13	31,131	24,164
Investment property	14	3,133700
		4,326, 1 18	4,295,836
CURRENT ASSETS
Debtors	15	31,397	28,895
Cash at bank and in hand		36,377	63,582
		67,774	92,477
CREDITORS
Amounts falling due within one year	16	(26,948)	(18,416)
NET CURRENT ASSETS		40,826	74,061
TOTAL ASSETSLESSCURRENT
LIABILITIES		4,366,944	4,369,897
CREDITORS
Amounts falling due after more than one year	17	(37,093)	(5,000)
NET ASSETS		4,329,851	4,364897
FUNDS	19
Unrestricted funds		4,329,851	4364,897
TOTAL FUNDS		4,329 851	4,364,897

					CASH FLOW STATEMENT
			FOR		THE YEARENDED 31December 2022
						31.12.22	31.12.21
					Notes
Cash flows from operating		activities
Cash generated from operations Interest paid						(21,376) ~323	29,724
Net cash (used in)/provided		by operating			activities	~21 701)	29,724
Cash flows from investing		activities
Purchase oftangible fixed	assets					52309	25 070
Net cash used in investing	activities					~52 309)	~25 070)
Cash flows from financing		activities
New loans in year						50,000
Loan repayments in year						~3,193
Net cash provided by financing activities						46,805
Change in cash and cash	equivalents			in
the reporting period						(27,205)	4,654
Cash and cash equivalents		at the
beginning ofthe reporting		period				~63 582	~58 928
Cash and cash equivalents		at the	end	of
the reporting period						~36377	63,582

							31.12.22	31.12.21
Net (expenditure)/income			for the reporting		period (as per the
Statement ofFinancial			Activities)				(35,046)	59,399
Adjustments	for:
Depreciation	charges						28,306	27,870
Loss on disposal offixed			assets				688
Interest paid							325
Gain on revaluation of		investments					(6,967)	(5,384)
Increase in debtors Decrease in creditors							(2,502) ~6,)80	(452) ~51,709
Net cash (used in)/provided				by operations			~2),376)	29,724
ANALYSIS	OF CHANGES			IN NET FUNDS/(DEBT)
						At 1.1.22	Cash flow	At 31.12.22
Net cash
Cash at bank	and in hand					63 582	~27205)	36377
						~63 582	~27,205	36,377
Debt
Debts falling	due within		1 year				(14,713)	(14,713)
Debts falling	due after	1	year			~5000	L32 009933)	~37 093
						5,000	~46,806	L51,806)
Total						58,582	~74011)	~15,429)

	DONATIONS	DONATIONS	AND LEGACIES	AND LEGACIES	AND LEGACIES
						31.12.22	31.12.21
	Donations					366,865	264,512
	Gift aid					9015	13,061
						375,880	277,573
4.	OTHER ACTIVITIES
						31.12.22	31.12.21
	Fundraising	events				12,387	6,005
	HMRC grant						4621
						12,387	10,626
5.	INVESTMENT		INCOME
						31.12.22	31.12.21
	Rental, dividends			and interest	income	108,104	104395
6.	INCOME FROM CHARITABLE ACTIVITIES
						31.12.22	31.12.21
					Activity
	Church				Church	117,951	100,958
	School				School	57,676	91490
						175,627	192,448

Raising	do	nations and legacies
			31.12.22	31.12.21
Catering	and hospitality		20,793	11,664
Christening		and marriages	11,243	~15 040
			32,036	26,704
CHARITABLE ACTIVITIES COSTS
				Direct
				Costs
Church				678,186
School				3 789
				683 975

STAFF COSTS
			31.12.22	31.12.21
Wages and salaries			285,928	219,372
School wages			45,185	40,407
Social security costs			14,650	10,212
Other pension costs			2,796
			348 559	269,991
The average monthly	number ofemployees	during the year was as follows:
			31.12.22	31.12.21
Average employees			37	33

COMPAR	ATIVE	S F	ORTHE STATEMENT OF FINANCIAL AC	TIVITIES
				Unrestricted
				fund
INCOME	AND ENDOWMENTS FROM
Donations	and legacies			277,573
Charitable	activities
Church				100,958
School				91,490
Other activities				10,626
Investment	income			104,395
Total				585,042
EXPENDITURE		ON
Raising funds				26,704
Charitable	activities
Church				459,190
School				45,132
Other				~6,383)
Total				525,643
NET INCOME				59,399
RECONCILIATION			OF FUNDS
Total funds	brought	forward		4,305,498
TOTAL FUNDS CARRIED FORWARD				4 364 897

12.	TANGIBLE FIXEDAS	SETS
				Fixtures,
			Freehold	fittings	Motor
			property	&equipment	vehicles	Totals
	COST
	At 1 January 2022	4,693,100		401,458	20,500	5,115,058
	Additions		38,730	13,579		52,309
	Disposals				(20,500)	(20,500)
	Reclassification	~3133700)				~3133700)
	At 31December 2022	1,598,130		415,037		2 013 167
	DEPRECIATION
	At 1 January 2022		490,702	332,872	19,812	843,386
	Charge for year Eliminated on disposal		15,981	12,325	~19812)	28,306 ~)9,8)2)
	At 31 December 2022		506,683	345 197		851 880
	NET BOOK VALUE
	At 31December 2022	1	091,447	69,840		1,161,287
	At 31December 2021	4,202 398		68,586	688	4,271 672
13.	FIXEDASSETINVESTMENTS
						Listed
						investments
	MARKET VALUE
	At 1 January 2022					24,164
	Revaluations					~6967
	At 31December 2022					~31 131
	NET BOOKVALUE
	At 31December 2022					~31 131
	At 31December 2021					24,164
	There were no investment	assets outside the UK.
	Cost or valuation at 31 December 2022 is represented		by:
						Listed
						investments
	Valuation in 2022					31,131

15.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
		31.12.22	31.12.21
	Prepayments	31,397	~28 895
16.	CREDITORS: AMOUNTS FALLING DUK WITHIN ONE YEAR
		31.12.22	31.12.21
	Taxation and social security	579	4,151
	Other creditors	~26 369	~14 265
		~26 948	~18416
17.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
		31.12.22	31.12.21
	Other creditors	~37093	~5000
18.	LOANS
	An analysis ofthe maturity ofloans is given below:
		31.12.22	31.12.21
	Amounts falling due within one year on demand:
	Other loans	~14713
	Amounts falling between one and two years:
	Other loans - 1-2years	9,909	5,000
	Amounts falling due between two and five years:
	Other loans - 2-5 years	~27 184

MOVE	MEN	T IN FUNDS
							Net
							movement		At
						At 1.1.22	in funds	31.12.22
Unrestricted		funds
General	fund					4,364,897	(35,046)	4,329,851
TOTAL	FUNDS					4364897	~35046)	4	329 851
Net movement		in funds, included			in the above	are as follows:
						Incoming	Resources	Movement
						resources	expended		in funds
Unrestricted		funds
General	fund					671,998	(707,044)		(35,046)
TOTAL	FUNDS					671,998	~707,044)	~35,046)
Comparatives		for movement		in	funds
							Net
							movement		At
						At 1.1.21	in funds	31.12.21
Unrestricted		funds
General	fund					4,305,498	59,399	4,364,897
TOTAL	FUNDS					4305 498	59399	4	364897
Comparative		net movement	in	funds, included		in the above are as follows:
						Incoming	Resources	Movement
						resources	expended		in funds
Unrestricted		funds
General	fund					585,042	(525,643)		59,399
TOTAL	FUNDS					585,042	L525,643)		59,399

			Net
			movement	At
		At 1.1.21	in funds	31.12.22
Unrestricted	funds
General fund		4,305,498	24,353	4,329,851
TOTAL FUNDS		4,305,498	24,353	4,329,851

		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted	funds
General fund		1,257,040	(1,232,687)	24,353
TOTAL FUNDS		1,257,040	(1,232,687)	24,353

		FOR THE YEARENDED	31December 2022
			31.12.22	31.12.21
INCOME AND	ENDOWMENTS
Donations and	legacies
Donations			366,865	264,512
Gill aid			9,015	13061
			375,880	277,573
Other activities
Fundraising events			12,387	6,005
HMRC grant				4,621
			12,387	10,626
Investment income
Rental, dividends		and interest income	108,104	104,395
Charitable activities
Church			117,951	100,958
School			57 676	91,490
			175627	192,448
Total incoming	resources		671,998	585,042
EXPENDITURE
Raising donations		and legacies
Catering and hospitality			20,793	11,664
Christening and	marriages		11,243	15,040
			32,036	26,704
Charitable activities
Church wages			285,928	219,372
Social security			14,650	10,212
Pensions			2,796
Rates and water			6,859	9,997
Insurance			34,706	32,947
Light and heat			39,065	30,368
Telephone			6,908	10,333
Postage and stationery			6,438	12,688
Management fees			11,761	10,745
Repairs and maintenance			104,828	33,823
Donations			12,970	24,360
Candles and other		expenses	65,856	24,547
Auditors' remuneration			6,000	11,664
School wages			45,185	40,407
Carried forward			643,950	471,463

	FORTHE YEAR ENDED 3	1December 2022
		31.12.22	31.12.21
Charitable activities
Brought forward		643,950	471,463
School expenses		3,789	4,725
Accountancy fees		2,868
Bank charges		2,049	264
Depreciation offreehold property		15,981	15,594
Depreciation offixtures and fittings		12,325	12,104
Depreciation ofmotor vehicles			172
Loss on disposal ofmotor	vehicles	688
Other loan interest		325
		681,975	504,322
Other
Loss (Gain) on revaluation	ofinvestments	~6967)	~5,383)
Total resources expended		707 044	525,643
Net (expenditure)/income		~35,046)	59,399