REGlS'fERED CHARI'I"Y NUiVIBER: 273J04
REPORT OF THE TRUSTEES AIYD
FINANCIAL STATEMENTS
ST. BARNABAS GREEK ORTHODOX COMMUNrrY
FUTr47)
G. George Associates Limited
Charteyed Certified Actountsnts
and StatyLOry Auditors
12 Gaieway Mews
Ring Way
London
Nll 2ur

ST. BARNABAS GREEK ORTHODOX COMMuf+41TY
FUI%D
COP*TENTS OF THE FIPiMNCL4L STATEMENTS
R THE YEAR ENDED 31 Deee
P8%e
Refere*¢e and Admfnlstratlve Det*lLry
Report of the Trustees
Report ofthe Ind¢p¢ndent Audltors
Statement of Financi￿ Activities
Ball￿ce Sheet
10
Cash Flow Ststemtnt
Notes to the Ciih Floyrf Statsmtnt
12
ot¢S to th¢ FlnAodg1 S¢4¢ements
13 to 21
Detlllcd Statement of Flttan¢l*l Aetfvltiel
22 to 23

ST. BARNABAS CREEK ORTHODOX COMML'r*￿y
REFERE￿CE ADMINISTIL4'fivE DkTAtLS
FOR THE YEAR EP4DFD 31 December 2023
TRUSTEES
Ar¢hbisbop Nikitas Lioulias
Bishop lakovos Savvas
Mr Panayiotis Miltiadou
Dr Andre2$ Pelendrides
Mr Mhrios Minaides
Mr Gregory Palos
Mr Prodroinos Adamou
Mr Anasthsios Herod'otoll
MT Anthony Burton (resigned 30.11.23}
,Vr Polis Polycarpou
Mr Christopher Christofi
Mr Andreas Vasili
Mr Andreas Consiantinides
Mr Dimitrios Angeletos
Mrs Mary Meropt KyriaLou (appointed 6.3.23)
PRI]%CIPAL ADDRESS
22 Trinily Road
London
N22 8LB
REGISTERED CHAlU'tY
NUMBER
273104
II%DEPENDEI¥T ALTDITORS
G. George A$50Ciat¢s Limited
Chgrtered Certified Ac¢ouAtants
and Ststutory Auditors
12 Gatewty Mews
Ring Way
London
NII 2UT
SOLICITORS
Ni¢holas & Co Solicit(>rs
10 Bourlet Close
London
WIW 7BR
BANKERS
Metro Bank
ODe Southampton Row
Lond(>n
WCLB SHA
Page I

ST. BARNABAS CREEK ORTHODOX COMML'>ilTY
FLT￿
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DecembEr 2023
The tsustees present their report with the financial ststements of the charity for thc ycar ended 31 Dec¢mbeT 2023. The
trustees have adopted the provi5iOD5 of Acroullting and Reporting by Charities.. Stst¢ment of Recomrnended Pra¢ti¢¢
applieable to charities preparin8 their accounts in accordance with the Fitiancial Reponing Standard applicable in the
LIK and Republic of treland IFRS 1021 leffeetive l January 2019).
OBJECTIVES AI¥D ACTIVITIES
Oblectlve8 ond alms
The objectives of the ¢harity is ￿ pronk)te the Greek Orthodox religion and education as set out in its governing
doGurnEtLt.
A SuMn￿ry of the obje¢ts of tbt ¢h*iity a$ itt out in Its governlng document
The objectives of ihe St. Barnabas Greek Orthodox Cornmunity Fund are to pro￿0t¢ the Gre¢k Orthodox faith and
Greek OrtI￿d0X charitable iu5titution5 for th¢ old and sick p¢ople, the s￿dellts and thc poor of the Gtttk Orthodox
faith living in the Eorougbs of HaLill8ey and Enfield or elsewhere and in parti¢ular to suppo¢ expand a￿1 develop a
Cffeek Orthodox school financially and otherwise.
Signifitant A¢tivilies
During the year, the ¢harity continued to run the ¢bu￿h¢S of St Barnab85 and St Marfs Cathedral which ar¢ used to
protTM)te the Orthodox faith. Mernorials. weddings. baptisms and oth¢r church fvn¢tion8 have been regularly held.
Jn the Ix]ilding attBched to the churche4 thc charity has run Schools which are used io pmmote edwation accotding io
the Orthodox faiih and education in g¢neral. Assistan¢¢ has been 8i%en to studenis in i)TdEr tts help ih¢rn to afford the
edu¢auon.
The charity also uses its propcrties in Trinity Road and Finsbury Road tt> belp poor people, elderly and vulnerable
people.
Public benefit
The tDJstees havc given due regard to guidance i5sucd by thc Charity Commission in de¢iding what activities the charity
should uttdertake. The tsustees have complied with the duty in section 17{5) of thc 2011 Charities Act to have du¢
r¢gard to guidance published by the Charity Commxssion. Details of how the charity's activiii¢s ar¢ for the public
I)¢DefJL are delail¢d in this report and the tnLStees have given due consideratiott Éo the Chatity Commission guidance on
public benefit.
FINAl*CIAL REVIEW
Vkn&n¢l81 posttlo
Th¢ charily'$ strategy to promote the Greek Orthodox faith is to attract people to its prerni5e5 throvgh its church and
school activities.
The Activiiies UDdffwkeo during the year to achi¢Ye the above strategies have be¢n th¢ free meal given to tb¢ elderly*
sick, and vulnerable people with food cooked oll its premibes. Families unable to afford the tyiiion fe¢s are being given
rinancial help in order to have their children using the chariW5 Orthodox school. Every year on ihe fe&8t day of th¢
Dorniition of St Mary. the charity holds an event where the Greek ambassador and the Cyprus High Commissioner and
the Mavor otH￿IngeY and the coullcil cotnmittee are In￿lted in order to h¢lp the Charity to raise fuThJ8.
Thc Gharity COtkiinu¢d to gcn¢Tate to Jn¢¢t its ¢baritabl¢ obj¢Gts. During the year, the charity's income increased
by £254,355 and its eipenditUT¢ increascd by £3.821 r¢5ultsng in a SUTplus of £215,4811. The increas¢ sn income is
mainly du¢ to the incre&%e irt don&iion eollections.
Page 2

ST. BARNABAS GREEK ORTHODOX COMMUP¥lTY
REPORT OF THE TRUSTEES
FOR TIIE YEAR F,NDFD 31 Deeember 2023
p¥ANcL￿ REv￿w
ReseTh'es pollcy
The tnLStees m¢et regularly to examine the r4uirements for free reserves which are those unrestricted fijnds t￿t
inyesled in fixed AsseK not designaled for specific purposes or otheN'ise restricted.
According to the needs set up by the Bishop they decide the fimds needed for th¢ projectslactivities to be financed.
The trustees have delemlined ihat the level of current res¢rves to secure ad¢qu4t¢ fvnding and workin8 capithl for the
core costs should be a rninirnum of $ix months expenditure.
The tnjstees believe that the ch￿l￿S assets are avglilable and adequate to fulfil th¢ chaTity% liabilities atxl ubligalions.
At tbe end of the ycar the charity r¢5ervrs were as ftsllows:
General UDrcstrictcd fimd: £4,545,339 (2022- £4.329,851).
N¢t inmmillgloutgoiDg resour¢¢s were: inwming £213,488 {2022 - outgoing £35,046).
STRUCTURE, GOVERTrqAT*CE AIW MANAGEIMEr
GoverninE do¢umen¢
The charity is controllcd by its 8ovcrnin8 dwutnent, a deed of trust and ¢onstittltes on unin¢0￿ordted charily.
Rt¢ryltmeDI and appolntm¢Dt of nev4 trustees
The method ofrecniiting and appointing Irustees is by majority dccision of thc trustees currently in officc.
Organlsatknnal Strncture
The tru5tee5 aTe responsible for th¢ rnallageu￿It alld day io day operation of the chur¢hes and schools and a]so to
athninister the trust fiLll¢ts.
Decisions are taken with 2 majority vote amongst the trnstees.
Indw¢tion trglolfjg of new trusle¢5
FollowiTh8 appointmen¢ new tnjstees are introduced to their new, role and given copie5 of the 1ry51 deed. The tnjsttts
are guided in the perf0m￿nCe of their work by charity re￿lIationS and by refercncc to the prof¢ssionhl rtm)s referred to
onpage l.
Key m#n*geJnellt retnuneratloD
Thc trustecs arc regatdd ￿ key mallawent of the charity.
Bishop lakovos receiyed a remutteration of £35,432 (2022.. £31281).
Mr Polis Polycarpou, as a hewjmaster of the school, received & rem￿lerAtiOn of £l2,0￿{2022.. £11.000).
No othertrnstee received remuneration.
Rlsk m*n*gernent
The tru5tr¢s actively review the risks the chority faces on a regular basis and believe that maintaining our free ￿ery
at the levels st2ted atK)ve. cornbined with our anThual rcview of controls over key finantial systcms carried out through
an internal A￿lit programme. wtlj provide sufficient resources in the tvent of adverse condtlions. The have A150
¢X8mitied other operatii)nal ri5k5 which we facc and confirni that they have established systenks to miligate th¢ risk.
STATEMEI4T OF TRUSTEES, RESPOLISIBILfTIES
The ttwskes we responsible for preparing the Report of the Trustees and the financial statements in a¢¢ordan¢e with
applicable12w and United Kingdom A¢¢ouniing Stand￿ds (Uijittd Kingdom G¢n¢Tally Ac¢ept¢d Accounting Practicc).
Page 3

ST. BARNABAS CREEK ORTHODOX CO411￿U￿rry
Fuf¥l)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 Deeember 2023
STATEJMENT OF TRUSTEES, RESPO*SIBILITIES- contlnMed
The law appli¢abl¢ to charitie5 in Engla]Jd and Wales, the Charities A¢t 2011. a)arity (Accounts and Reports)
Re8ulatiorks 2(K)8 and the provisions of the m￿t deed requires the trustee5 to Prepa￿ fJnan¢￿I sratements for each
fJn8ncial year ￿'h1¢h gile a rn¢ and fair vi¢w of the state of affairs of the charity and of the incoming resources and
appli¢ation of resources, in¢luding the in¢om¢ and expendin￿e. of the charity for that peri(￿. In preparing those
financia] slat¢ments, the t[￿tee5 are ￿quired to
sel¢ct suirable accounting policies and then apply them ¢onsisi¢nrly'
observe the and principtcs the Charity SORP..
make judgements and estimates that are reasonable and prudeD¢
stste whether appli¢zbl¢ ac¢outtting stsndards hav¢ been followed, subject to any rnaterial d¢partu¥es dis¢los¢d and
explained in the financial slatements.
preparc th¢ fmancial Statcmc￿ts on the going concem basis unless it is inappropriate to presume that the charity will
continue in business.
The trustecs are responsible for keepin8 Proper accounting records which di5closr with reasonabl¢ accuracy at any time
the financial posilion of the charity and to enable them (o ensure that the financial statemcnt5 Cotnply wilh the Charitie5
Act 2011, the Charity {A¢¢ounts and Reports) R¢￿]latiOnS 2008 2nd the provisions of the itusi dccd They are also
responsiThle for saf¢guthing the assets of thc charity and hence for tsking reasonable step5 for the preveniion and
detection of fiBud and other i￿¢gularitieS.
Approved by order of the Ix)ard of tnLStces on ..
24..40...QD.4
. arjd 5i8ntd on it5 behalf by..
Bishop Jakov
vvas- Trustee
Page 4

REPORT OF THE IM)EPENDENT AtJDITORS TO THE TRUSTEES OF
ST. BARNABAS GREEK URTHODOX COMMUNITY
Oplnlo
WE have audited the finan¢Éal staternents of ST. BARNABAS GREEK ORTHODOX COMMUN'ITY FUND {the
charity) for the year ¢Dd¢d 31 December 2023 which ￿Mprise th¢ Ststement of Financial Activitie5. thr Balan¢¢
Sheet, the C&sb Flow Stat¢nMt al￿ nol¢s to th¢ fmzncial $talements, illcludin8 a suM￿ry of 5iÈnificant accountit]g
policies. The finoncial ryorting framework that h&8 been applied in their pr¢paration is applicable law and Ullitsd
Kingdom Accounting Standanls (United Kittgdom Generally Accepted A¢¢ollnting Pr&ctice).
In our opinion the financial ststements=
give a true and fair view of Ibe slate of the chariWs affairs as at 31 December 2023 and of its incoming resources
and application of resources, for the year then ended;
hav¢ beet) pr¢)p¢rly prcpare4J in a￿ordanCe *ith Unitcd Kingdom G¢n¢rally A¢¢ept¢d Accounting Pra¢kn"c< and
hav¢ heen prepared in acc(Jrdance ￿7th the requirementg nf the Charities Act 2011.
B*$i$ for Dpinion
We ci)nducted our a￿dit in accordance with Intern&tional Standards on Auditing (UK) (ISA5 (UK)) and applicable law.
Our respothsibilities under those stsndards are further described in The Auditors, rcsponsibililies for the a￿lIt of the
financial Stste￿ellts section of our report. We are independent of the dwity in accordance with the ¢thi¢aE
requiTem¢nls that ar¢ r¢l¢vant to our audit of the fThan¢ial 51at¢ments in Ibe UL illcluding the FRC'S Ethical Standard,
and we have ￿lfilled our other ethical responsibilities in accordaDce with these requircrnents. We bcli¢Ye that th¢
audit evidence we have obtained 1$ 5uffi¢irnt and appropriate to proi'ide a basis for our opinion.
Coneluslons relatlthg to golng c•ncern
audttlllg the financial statements. we have concluded that th¢ trustee5' use of the goillg CODCErn basis of a¢couniin8 in
the PTep4r4tion of the fin4n¢ial st&tements is appropriate.
Based (pn the work we have perfornjeil, we have not rdeniified any materrial un¢¢rtaintie$ relating to evcnts or conditions
that, individw4lly or collectively. njay cast sigtLifL¢ant doubt the ch8rity's ability to continue as 8 going eoneern for a
period of ai leasi Thvelve months from when the finattcial statements are ￿thorised for issue.
Our respO￿lbIliti¢s and th¢ r¢sponsibiliti¢s of tbe tnLSte¢5 wlth T¢sP￿t to going concern are described iti the r¢l¢vant
sections of this ￿rK)rt.
Other in(ortnation
The trustee5 are responsible for the other lafOrn￿li0n. The other inforn)ation comprises the inf0rD￿tIo￿ in¢lthJed in the
Annual keporL other the financial $la(ements ¥nd uur Report v)f the IndependenL Auditors ihereon.
Our opinion on the financial ststements does not cover the other inforniation and. except to thc extent otherwise
explicit]y Btated in our reForL we do not express any fonn of &8surance eonclwion thereon.
In cotjneclion our audit of the finoncitsl statejnents., our responsibility is to read the other infotTAation and, in doin8
50, cO￿s￿der whcthcr the othcr infomution is materially in¢onsist¢nt with the firtan¢ial ststements or our knowledge
obtained in the audit or othenyise appears to be materially misstated. If we idetttify surh material in¢onsist¢ncie$ or
apparent material Misslaternell￿ we are requircd to detcnninc w,heihcr this yvcs rise to a material misstatement in the
r￿cial 8tat¢tnents ihemselves. If, based on the work we have pErform¢d. w¢ conclude that th¢re is a mai¢rial
misstalement of this othEI infoTnthtion, we ale required to report that faet. We have nothing to report in tlhis reganl.
M8tter4 on whlch we are requlred to report by exceplion
W¢ hav¢ nothing to rry￿rt in respecl of the followin8 mattcrs whcrc thc CharitiL3 (Accounts and Rcports) Regulations
21)08 requires u$ to rqJvTi to you if. ill our optnion..
the infomiatiotj given in the Report of the Trustees 15 inconsistenl in any material respeet with the fin&ncial
sratcm¢nts,' or
wffi¢ient Accounting records have not been kept. or
the financial statE￿¢llts are not in a￿¢mcnt w'ith thc accounting rccords and rett]rns" or
we have not r¢ceived all the illformauon and explanations we require for our audit.
Pog¢ 5

REPORT OF THE 114T4 EPENDENT AUDITORS TO THE TRUSTEES OF
ST. BARII ABAS GRKEK ORTHODOX COMf*lblilTY
FL*.ND
Respothsibilitie5 of trustee5
As explained rnore fully in the Ststemeht of Ttusiees, Rcsponsibilities. the trustees are reSlK>Dsibl¢ for the prepdr¥tion of
the finallcial statements which give & and fair vi¢w, and for Such int¢nMI wntrol as the trustees determine is
nece55ary to enable the preparation of financial 5taten]ents that are free from material mi5StatetDenl, whether due to
fraud or error.
In preparing the fmancial statements, the ¢n￿lee$ ar¢ r¢5poThsible for asse￿ill8 the charity's ability lo conlinue as a
goin8 concern, di5Ctosin8, as applicable, rnattets related to Boing cot)¢ern and using the going concem basis of
ounting unless the tNstees eithcr intend to liquidatc thc charity or to Cease op¢ratLons. or have no realistic altemative
but to do so.
Page 6

REPORT OF THE ￿￿EPE￿IDETrT AUDITORS TO THE TRLTSTEES OF
ST. BARNABAS GREEK ORTHODOX COMMI UNITY
Fbf*D
Our re5ponslbllltle5 for the audlt ofthe flnancl*l $tateMent5
¢ hav¢ been appointed as auditors u[￿tr Section 144 of the Charitie$ A¢t 2(Jll al￿ report in a¢¢ordan¢¢ with the Act
aNI r¢levarLt re8uJations made or havill8 effect thereunder.
Our objectii'es ar¢ to obtain reasonable &ssurance about whether the fuJan¢ial slatem¢nis as a whole are fr¢e £rorn
at¢riAI misstatement. whether due to fraud or error, and to issue a Report of the Ind¢pend¢ni Auditor5 that itlclud
our opinioD. Reasonable assurance is a high level of assu¥anc¢, but is not a guarantee that an audit conducted in
accordance M'ith ISAS (UK) will alway5 detect 8 mattrial rnisstatement when it exists. Misstatements can 8rise from
fraud or ermr and are considered material if. individually or in thc aggregate, they could reasonably b¢ ¢xpe¢L¢d to
influenc¢ the economic d￿]siOnS of ll￿s taken on thc basis of these financi￿ 8tat¢menls.
Irregularities including fraud, are instanees of non-compliance w'iih laws atjd regulations. We design proGedures in line
with our r¢sponsibiliti¢s. outlin¢d above, to detect matcrial misstatcmcnts in respect ofirregularities, in¢ludirtg ftaud.
The extertt to which our proeedures are capable of detecting ]￿e8U1&rlts¢$, illcluding fraud is detsiled below..
-The engagement partna ensur¢d that th¢ ¢nga8emenl team collecti%¢ly had the appropriate competence, ¢apabiliti&
and skills to identify or r¢¢ognise Don-¢ompliance with applieable laws regulauons.
-Wc gained uttderstandiDg of the legal and regulatory framework applicable to the charity and the sector in which it
operatcs. We identified the princkpal laws and regulations as relating lo DBS checks alld the General Dots Protection
Regulation. We also considered those laws and iegulation5 that bav¢ a diiTxi impact on the preparation of Ihc financial
¥laleTnents such as r¢potling legislation. We eonsidered the extent to which any non-ry)mpliance with the law$ 8nd
regulationR may have a negative impa¢t on th¢ charity's ability to continue operating and the risk of a Misstate￿ent in
the fitsathcial statements.
-we assessed the 5U5ceptibiiity of the charity's fillancial sthtements to material mis5tatern¢nt due to non-compliance,
it)cluditig obtaining an undcrstanding of how fraud rnight occur. by makL"ng enquiries of management as to wh¢re th¢y
¢onsidered there was susceptibility lo fraud, their knowlcdge of acwal. %u8pec*d and alleged fraud. and considering the
internal ¢ontrols in pla¢e to n)itigate risks of fraud aDd non-cottTrpliattce with laws and regulations.
-we addressed the risk of fraud throu8h rnana8ement bia5 and oi'eTride of Controls. Our procedure5 includcd, but were
not limited to, perfomiing analytical proceduTes to identify any unusual or unexpected relationships and testirtg jounlal
¢nlries to identify unusual tr8ttsa¢tiotts.
-In response to the risk of iLTegularities and non-¢omplian¢¢ with laws and re8ulations. we designed procedures which
in¢lud¢¢L but were not limit¢d to agreeing financial statemcnt disclosures to underlying 5UPPOrtitbg docum¢nt&tion and
enquiring of maDagement a$ to a¢￿al and potential litigation and claim5.
The￿ are illhei¢nt li[Ditatio￿ in our al￿1* procedures described obov¢. Th¢ mor¢ r¢rnoved the laws and regulHIioDS ar¢
fmm financi￿1 transactions. the le￿ likely it is that we would awar¢ of non-coohpliance. Auditing stAtJdards also
limit the audÈt procedure5 required to identify non-compliance *ith laws and regulation5 to Cnquiry olthe tnJstees and
other m8ndgemeTht and the inspection of regulatory And legal correspondence. if any.
Malerial misstatements thai arise due to fraud be haT(kr to de*ct than those that aris¢ from error as they ]nay
involve deliberate concealrnent or collusion.
A fi]rther description of our resp¢)n$ibilities for the audit of ihe fjnancial statements is loeaied on th¢ Financial
Reporting Council's websile at www.frc.or8.uklauditorsrespoDsibilities. This desGriptiOn fomis part of our liepon of the
IndepEnd¢ni Auditor5.
Page 7

REPORT OF THE INDEPE￿￿Ell￿ AUDITORS TO THE TRUSTEES OF
ST. BAILYAB.4S GREEK ORTHODOX COhiMLfNITY
FL.ND
Use of report
This rcport is made solely w the charity's trustees, as a body, sn acwrdan¢e with Part 4 of the Charities (Accounts and
Rew>rts) Regulations 2008. Our audit M'ork has been und¢ttsken so tha( we mighl state to the clwity's trustees those
matt¢rs we are required to stale to them an auditors, repon alld for DO other purpose. To the fullest extent pemiitt¢d
by law, we do not accept or assllD￿ responsibility to &nyone other thall tbe charity and ihe charity'5 trusteE5 45 8 b(Kiy1
for our audit work, for this repor¢ or for the opinions we have forn)ed.
Philip Onissiphorou {Senior S￿￿tory Auditor)
for and on behalf of G. George Assts¢iates Limited
Chart¢red Certified Accountthjts
and S¢dfUtory Auditorg
12 Gateway Mews
Bing WAY
London
NII 2UT
Page 8

ST. BAHNI ABAS GREEK ORTHODOX Co￿11￿[u11rry
STATEMEI)'I' OF FINA)I CIAL ACTIVITIES
R THE YEAR E
DE
l Defember 2023
31.12.23
LTTJrestricted
fund
31.12.22
Totsl
fjjnds
Notes
INCOME ￿YD Eh4D0WMEE￿s FROM
Donations and l¢gaci¢5
608.700
375,880
Charltable Setfvltles
Church
School
111,603
62,926
117,951
57,676
Other activiti¢$
Inv¢stsnenl income
43,213
99,911
11387
108,104
926 353
671998
EXPEf*DITURE ON
Raising fimds
50,564
32,036
Charitabk aetlvltlt$
Church
School
654.498
9,719
678.186
3.789
3,916
6,967
Total
710865
NET LYCOMEI(EXPENDITURE)
215,488
(3S,046)
RECOliClLIATION OF Fuf4DS
Totsl fund$ bmught forward
4,329,851
4,364,897
TOTAL FUNDS CARRIED FORWARD
4 545.339
4329851
The notes fom] part of these fmancial stat¢m¢nt5
Pagc 9

ST. BAR￿,ABAs GREEK OHTHODOX COMMUNrrY
FUFID
BAL.41NCE SHEET
31 December 2023
31.12.23
Unrestricted
fijnd
31.12.22
Total
funds
Notes
FIXED ASSETS
Tanbryble assets
Investments
Investments
Investment prnperty
12
1,195.654
1,161,287
13
14
35,047
3.133.700
31.131
3 133,700
4,364,401
4,326,118
CURRELYT ASSETS
Debtors
Cash at bank and in Imnd
34,654
207,927
31,397
36.377
242,581
67.774
CREDITORS
Amounts falling due withill one year
16
(32,210)
(26,948)
ET CL'RREt*T ASSETS
210
71
TOTAL ASSETS LESS CURREliT
LIABILITIES
4,574,772
4,366.944
CREDITORS
Amounts talling du¢ after more than onE year
17
{29,433)
(37,093)
NET ASSETS
4,545,339
4 329,851
FU.YDS
Untestricted ￿lld$
19
4,545 339
4.329,851
TOTAL Fuf4DS
4,545 339
4.329,851
The financial ststements were opprovcd by the B0￿d of Tn]stee5 and authoris¢d for issue on
..Q.I'wt***.aol+ and w¢re sign¢d on its behalf by..
Bishop lak
vos
Mr Anastasios Herod'otou- TTUStce
The notes forni part of these fuwi¢ial staternents
Page 10

ST. BARNABAS CREEK ORTHODOX COMTrILryTTY
HFL
W STATEI¥IEPiT
R THE VE.4R E￿,DED
31.12.23
31.12.22
Notes
Cash flowj from operatlng act1￿11¢$
Cash generated from operations
Inlerest paid
248.436
847
(21,3761
Net casb provided byl(used in) operatin8 activitie5
247.589
Cash nows from ittYe8ting activities
Purchase of t￿ibIC f￿ed asscts
170.2641
52 309)
Nel c&sh used in inv¢sting a¢tiYiti¢s
52 309)
Cash Ilows from financing activities
New loans in y¢ar
Loan repayments in year
5,062
10,8371
50,0(KI
Net cash (used inN'provided by financing aCti￿tieS
46,805
Ch*nge in cash and cth equlvalents"
the reporting period
Cnsh eA5h equiv*lent$ At the
beglnning of th¢ reportlng perlod
171,550
(27.205)
C*sh and eA5h equivalenls 8t the end of
the reporting period
207 927
The ttotes forn) part of th¢s¢ fJnan¢ial st2tem¢nts
Page 11

ST. BARNABAS GREEK ORTHODOX COMML'NThY
NOTES TO THE CASH FLOW STATE￿IE&￿T
FOR THE YEAR EYDED 3] De¢emb¢r 2023
RECOYI CILIATIOè+ OF.YET If4COMEI{EXPKP¥DITliRE) TO NET CASH FLOW FROM
OPERATING ACTIVITIES
31.12.23
31.12.22
Net in¢omel{expenditure) for the reporting period {a3 per the
Staternent of Financial Activitie5)
Adju$tm¢nts for:
Depr¢¢1￿10￿ ¢harg¢s
Loss on disposal of fixed oss¢ts
Interest paid
Gain on revaluation of investrnents
Incrcase in debtOTS
IncT¢asfy(d¢cr¢ase) in creditors
215,488
(35,046)
35,897
28.306
688
325
(6,967)
(2.502}
13.916)
(3.257)
Net cash provlded byl(wed (n) operat5ons
248 436
213761
ANALYSIS OF CHANGES IN NET (DEFTYFUYDS
At 1.1.23
Cath flow
At31.12.23
r¥et ¢*$h
Cash at bank and in hand
36.377
171,550
207 927
171.550
207 927
Ikbt
Debts falling due within l year
Debts falling du¢ aft¢r l year
(14,713)
11,883)
(16,5961
29,433)
(46,029)
Total
15.429
177327
161898
Thc notes forni part of these financial statements
Page 12

ST. ￿.ABAs GREEK ORTHODOX COMMUYITY
NOTES TO THE FINANCIAL STATEMEfyTS
FOR THE YEAR ENDED 31 De¢ember 2023
ACCOUNTU*G POLICIES
Basls ofpreparlng the Ilnanel&l stgt¢menls
The financial swemenis of ihe charity. whi¢h is a pubbc benefit eDtity under FRS 102, have been prepar¢d in
aGcordance with the Charities SORP IFRS 102) 'Accountin8 and Reporting by Charities= Statement of
Recotnmended Practice appli￿ble to ¢hariiies preparing their accaunts in aecordan¢e with the Financial
Reporting Standard applicablc in thc UK and R¢publi¢ of Ireland (FRS 102) (effective l January 2019),.
Financial Reporting Standard 102 'The Finallcial Rep)rling Standard appli¢able in the UK and Republic of
IrelatMI' and Ihe Chariiies Act 2011. Th¢ f￿anCIal statements have been prepared under the historical cost
conventLOTI. with the exception of illVESlKLkn￿ which are iucluded at market value. as modifled by the
revaluation of certain assets.
The address of the registered officc is given in the eharity inforn)ation on page l of these financial ststejnents.
The nature of the charity's operations and principal aetivliies ar¢ as s¢t out in the TrusteEs' annuul rtyort oll pagc
2 of th¢5¢ f￿n¢la1 statejnents.
The financial staiemenis have bc¢n prcpar¥J on a going concern basis as the rnstee5 belicve that no material
uncertainties exisL The trustees have considered the level of fi]nds held and the expe¢ied level of tncome and
expenditure for 12 months from authorisirtg these finan¢ial stat¢ments. The budgeled income and expcnditure L5
5uffEcient with the level of reSeTh,￿ for the charity lo be abl¢ to contillue as & going concern.
The finan¢iAI st&lement$ are pr¢s¢ni¢d in sterling which is the funetional currency of the clmrity and are not
rtsund¢d.
The signifLCant accounting poli¢i¢s applied in the prcparation of these f￿anGi91 statements sct out below.
These policte5 have been con5is(ently applied ¢0 all years pr¢seTrted unle&8 Othcrwisc stated.
R¢¢ogDition olin¢oming rui*ur¢es
These are iocludeLI in the Sta*menl of Finwiai Activities (SOFA) when:
- the chariry becomes entitled io the resources.
- the tnJste¢s are vimjally certatn they will receive the rcsources. a￿d
- the mone(ary value can be measur&J with suffictent reliabilty.
ch￿lty activiiies from the LhurLh include fftostly wedding8 ft]nera15 and baptisms, wher¢ the incorne is
recogtLi5ed when payment L5 made after the futJrtion$.
Income frorll school &s paid inthree instalment8 &t)d r¢¢ogniscd whcn the p&>ryDellt is reeeived by the ¢barity.
Raisin8 filnds activities ￿nCOrne is recogDised on pthi¢ular oc¢asions whett the charity or8ani%s cvvnls and at
the end of the day when the c&sh donations are banked the incotn¢ L5 rerogtLi$ed.
Donations are in cash and colne mainly from the mass trays and the memb¢r5 of the church who pay a fixed
￿￿OUnt every month. Thc donations are ￿OgnISed as soon as ar¢ banked.
Investment income is earned through holdhng &%scts for investment purpos¢3 such as shares and propcty. It
include$ dikid¢nds rent and small amount of interesL The income is includcd when the amount ¢an be measured
reliably.
No amout)t is includ¢d in th¢ fjnancial statements for volunteer tinJ¢ in line w'ith the SORP (FRS 102).
Expendlture recognltlon
All rxp6n(Jiture is acwunted for oll an A¢cNal b&3is and has been classfftfied UDder headings th&t aggregate #ll
costs related to the ¢ategory. Expenditure is reco¥nis¢d N'h¢r¢ th¢re is a leg￿ or CoiLstru¢tiY¢ obli8ation to make
pa￿￿ents to third parties, it is probable that the settlement will be required and the amount of the obligation cthn
be measured reliably.
Page 13
continued...

ST. BAIUIABAS GREEK ORTHODOX CONIMUNrrY
Tr4OTES TO THE Fif*AliCIAL STATEMELYTS- coThtirtued
FOR THE YEAR EINDED 31 De¢ember 2023
ACCOUIYTIf4G POLICIFS- eoDthiued
Expendlture retDgnltlon
Support costs are those thAt ￿lst the work of the charity but do Dot directly represent ¢haritable activities and
include otrice costs. g0ven￿nCe eost$. admit)istrative payroll costs. They are ineurred directly in support of
expenditure on ihe objeets of the charity. Wher¢ supp)rt Costs ¢aThnot be Ibrectly attributed to pallicular heading
they haTr'e been allocated to cost of ratsing fimds and expenth"tur¢ on Charitable ￿tiVitieS on a basis Consistent
with use of the resources.
T8ngible fiKed
Depre¢iition is provided at the following annual rates rn order to wriie off ea¢h ass¢t ov¢r its estilnated Us¢￿1
Fre¢hold propeny
Fixture5. fittinBS & equipment
15 /0 on redu¢ing balance
nve$tm¢nt property
Investment properties are staled al markei value which according to the ttth%ttts reflect the fair value at the
r¢porting date.
o depreciation is provided in respect of properties which are c1￿]fied as invc51rnclll propert1¢5. Such
propcrtics arc hcld to carn rcnta18 or lor capital apprcciation and the truste¢s ¢onsider that to depT¢¢iaie ihem
would not give a true and fair view.
Tfixatlon
As a rc￿.8te￿d charity. the organisation is cxcmpt from income and ¢OTporatjQD t&x to the extent that its incom¢
and gaiL% are applicable to charitabl¢ purposes only. VAlue Added Tax is not WCOVCTBbk by the Chariry. and is
tbcrefore included in the releN'allt Costs in the SOFA.
Fund acfouDting
Uttrewieted futtds cart ￿ used in a¢cord&nce with the charitable objectivcs at tho discretion of the tr￿slee5.
Restricted fvnds can onlv be used for paTiicu]ar restri¢*d purposes within the objects of the charily.
Restrictions arise wheD specified by the donor or whcn fimds are raised for particular restricted purposes.
Further explanliion of the nature and purtK>se of each fund is included in the ￿0t¢S to the financi81 stst¢ment5.
Investments
Invesimcnts are listed glwes recognised initially at fair value which is norrndly the transaction prite cxcluding
transaction costs. Subsequently, they are measured at fair valuc with changes reco8ni5cd in lJ¢t gains I Ilossu)
on investments, in the SOFA if th¢ shares are publicly traded.
Lo¥0$ #nd borroifrlngs
Loans and borrowings are initially recogttig&l at the transaction price includin8 transaction costs. Subsequently,
they are measured at amortised ¢ost using the effective interest ra¢¢ method 1¢$$ impaim)ent. If an arrangemeni
c{sn$ti￿te5 a finance trallsa¢tioll it is measured at present va]ue.
P¢nslon ¢o$¢$ ond other po$t-rttlrement benefits
Thc charitv opCra￿s a defithed corttributioTJ pension schemc. Contributions payablc to the charitys pensitsn
s¢h¢me ar¢ Charged to th¢ Statement of Firt8n¢iAI A¢livities in th¢ period to whi¢h they rclatc.
Page 14
continuc&..

ST. BARTriABAS GREEK ORTHODOX COMMUNI ITY
OTES TO THE FINAf*CIAL STATEMENTS- CDntinued
FOR THE YEAR EINDED 31 December 21123
CRITICAL ACCOUNTING JL'DGEMENTS AND KEY SOURCES OF ESTIMATIOF4
NCERTAINTY
lio judg¢m¢nts (apart from those involving e5timatesl have bcen made in the process of applying the above
unting poli¢ies that have had the most significant ¢ffect on amounts reco￿]iSed in the [￿anCial stal¢ments.
No key &ssumptions concerning the future and other key source5 of ¢5timation uncertainty ai ihe reporting date
that have a significant risk of eausing a material adjll5tme￿ to the carrying amounts of &85ets and liabilities
within the next financial ycar.
DONATIONS AND LEGACIES
Jl.12.23
31.12.22
Donations
Gift azd
584,689
366,865
375.1180
OTHER ACTIVITIES
31.12.23
31.12.22
Fundraising ev￿ts
43
INVESTMEFIT ThCOLIIE
31.12.23
31.12.22
Rental, dividends and interest income
99.911
108.104
INCO,ME FROL¥I CHARITABLE AcnviTIES
31.12.23
31.1222
Activity
Church
hool
Church
School
111,603
62,926
117.951
57.676
174 S29
175627
Page 15
continued...

ST. BARNABAS GREEK ORTHODOX COI¥IIIIUNITY
OTKS TO THE FINAP4CIAL STATEfvIELNTS- CO￿¢5￿￿ed
FOR THE YEAR F.TrIDF.D 31 December 2023
RAISLW. G FUP4DS
Rgising doThatloDS 4nd kg•ele$
31.12.23
31.12.22
C8tering and hospitality
Chiistening and marrtages
3fl,319
12.245
20,793
CHARITABLE ACTIVITIES COSTS
Dlrect
Costs
Cbutch
School
654.498
TRL'STEES, REMUNERATION AIYD BENEFITS
Bishop lakovos received a remuneration of £35,432 (2022.. £31,281) and a pcn5ion contribution of £876 (2022..
£710).
Mr Polis Poly¢a￿oU received & re)DUll¢ration of £]2,￿)0 (2022: £1 1,000) and a pension ¢olltribution of £173
(2022: £158).
No oth¢r uustee received remuneration.
Trujtees expenses
There were no im8tees' expens¢s paid for th¢ year ended 31 December2023 for the year ¢Dd¢d
31 D¢cemb¢r 2022.
10. STAFF COSTS
31.12.23
31.12.22
Wages al￿ s#laries
School w8g&%
Social sxurity costs
Other p¢nsion costs
286,654
41.414
13,454
285.928
45,185
14,650
348 559
The average monthly number of emplo￿$ during the vear was &$ follows..
31.12.23
42
31.12.22
37
Aver4e employees
No employees receiNed ¢xrtolummts in ¢xce8s of £60,000.
Page 16
eontinued...

ST. BAILIABAS CREEK ORTHODOX COMMuyrrY
FL'ND
TE
TO THE FINANCIAL sTATE￿IENTS- continued
THE YEAR F,NDF.D 31 December 2023
11. COMPAIL4TIVFS FOR THE STATEMET*T OF FINANCIAL ACTIVITIES
Ul￿c5tr1cted
nd
INCOME AND EYDOWMEPQ3 FROM
Dottations and le8aeies
375.880
C￿rItI￿le activitie
Chllrch
School
117.951
57,676
Other aclivities
Investm¢nt in¢om¢
12.387
I08.104
Totsl
EXPENDITDRE ON
RaisTDg fuDds
31036
Charl¢4ble a¢tlvlties
Churth
School
678,186
3.789
Other
707,OM
NET LWCOMEI(EXPENDITURE)
{35.046)
RECONCILIATIONI, OF FUYDS
Total funds broughi forward
4,364,897
TOTAL FLThTIS CARRIED FORWARD
4,329,851
Pglge 17
eohtittud..

ST. BARNABAS GREEK ORTHODOX CONIfvIUNrrY
NOI'ES TO THE FINANCIAL STATEMEf*TS- covtiDued
R THE YEAR
12. Tth'GIBLE FLXED ASSETS
FiXtt￿S,
fittings
& equipmellt
Freehold
propety
Totals
COST
At l January 2023
Additlons
1,598,130
7.860
415,037
62.404
2,013,167
70,264
At 31 Deeember 2023
1605.95M)
477,441
2.083.431
DEPRECIATIO
At l January 2023
Charge for year
506.683
345.197
19.837
851,880
At 31 December 2023
522,743
365 034
887.777
NET BOOK VALUE
At 31 Dcccmbcr 2023
1,083,247
112.407
1 195 654
At 31 DeCernb￿ 2022
1,091,447
69.840
1.161287
13.
FIXED ASSET IP4VESTIIIENTS
Listed
invcsthjents
MARKET VALUE
At l January 2023
Revaluation8
31,131
3,916
Ai 31 Decernb¢r 2023
PIET BOOK VALUE
Ai 31 December 2023
At 31 Ikccmb¢r 2022
There were no inv¢Jbnent assets outside the UK.
Cost or valuation al 31 D¢c¢mber 2023 is TepF¢S¢nt¢d by:
Listcd
investrnents
val￿tion ID 2023
35,047
The fair valuc of li5tryJ investments is d¢tennined bv reference to the quoted price in the active market ot the
balance 5beet dat¢.
Page 18
continued...

ST. BARNABAS GREEK ORTHODOX CONIMLIP¥lTY
NOTES TO THE FINANCIAL STA TE￿IE￿7S- Continued
R THE YEAR
14.
LIVESTMLNT PROPERTY
FAIR VALUE
At l January 2023
and 31 December 2023
3 133 7Tr)
NET BOOK VALUE
Ai 31 December 2023
3,133,71KI
At 31 tkcember 2022
3,133,71KI
The prof¢&sional valuation of propertLC5 took place oll 23 July 2019 by Mylako Limited Chartered Surveyors.
The trustees have cOnf￿¢d that ￿ at Balance Sheet date the value showtl in the Flnancial sratemeJLts reflects the
fair value of th¢ properti¢s.
15.
DEBTORS: AMOUNTS FALLIP4G DUE WITHIN ONE YEAR
31.12.23
31.12.22
Trade deb￿rS
Other debtors
Prepaytnents
1,350
2.042
I& CREDrroRS: AMOUNfs FALLINC DUE wrrHtN ONE YEAR
31.1223
31.12.22
Trnde Creditors
Taxatioll and socRal security
Other cr¢ditors
2,597
727
S79
26.948
17.
CREDITOILS: AMOUNTS FALLif4G DUE AFfER MORE THAN ONE YEAR
31.12.23
31.12.22
Other creditor5
18.
LOANS
An analysis of the matiwity of loans is giv¢n b¢low.'
31.12.23
31.12.22
Amounts falling du¢ within onc year on demand:
Other loans
14.713
ATnoun15 falling between one and two v¢ars:
Other loans- 1-2 )'ears
9.909
Amollnts falling due bctween two and five years..
Other loans- 2-5 years
Page 19
continued...

ST. BARNABAS GREEK ORTHODOX COI¥ITrIUNITY
FUh'D
NOTES TO THE FINAliCIAL STATE￿IENTs- continued
23
18.
LO￿¥s- r•lltiTrued
In 2022. the charity receiTred a loan of £50,000 fro]n SL Nicholas Gre¢k Onbodox Educational Ttusl. The rate of
inter¢st applicable on the loan is 2 per annum. Th6 charity will make the minimum payments towards
r¢paymet)t of the loan ¢ach month to the Sum of £880.
Art amouni of £37,093 of ihis loan ts out8tanding ￿ at balan¢¢ 5h¢et dat¢ out of which an amount of £9,909 is
repayable within 12 months. £10.109 is repayable between 1-2 years, atMI the remaininjj £17,075 1$ repayable
between 2-5 years. The loan and accrued interes( are fillly repayable by 31 Au8USt 2027.
19.
MOVEMENT IN Fb'N'DS
Net
tnovement
itl fi]nds
At
31.12.23
At l.la3
LTnrestrieted funds
General thnd
4.329.851
215.488
4.545J39
TOTAL FUNDS
4.329.851
215,488
4.545 339
N¢t movement in funds, included in the above are as follows..
Incoming
resources
Resourccs
expended
Mov¢ment
ill fijnds
L'nrestrlcted funds
G￿¢[£1 fuT
926,353
(710.865)
21S,488
TOTAL VUNDS
926.353
710.865
215 488
Compgr4tives for movement in funds
Net
tDovement
in funds
At
31.12.22
Ai 1.1.22
UDre$trieted lund$
Gcncnl fitnd
4.364.897
{35,046)
4,329.851
TOTAL FUNDS
4 329.IS51
Page 20
coDtirtlle(L..

ST. BARNABAS GREEK ORTHODOX COMMLI. qrry
NOTES TO THE FINLYCIAL STATEMENTS- eonthiued
FOR THE YEAR ENDED 31 December 2023
19.
MOVEMENT LN FU￿￿s. eolltknued
Comporativ¢ net mov¢meni in fimd& ill¢h￿ed in the above or¢ ￿ follows..
Incoming
Resources
expend
Movement
in fiAnd5
Unre¥tricted fuDdi
Gencr41 fillKI
671,998
(707,044)
(35.046)
TOTAL FI￿1 S
671998
A curfftli y¢aT 12 rnont]k8 and prioryear12 monihs Combined FKisition is as follow8.'
Net
]noveme
At
31.12.23
At 1.1.22
Unrestrlcted fulldi
4,3fj4,897
180,442
4.545,339
TOTAL FUI¥DS
4 545 339
A Cu￿ent j￿r 12 mot)ths and prior year 12 months combined net movement in fijnds, included in the above a
as follows..
Incoming
Resowce5
expended
Movement
Unr¢8tri¢¢¢d fwids
Gen¢ral fiwd
1.598.3Jl
{1.417.909)
180,442
TOTAL FUL¥DS
1598 351
(].417.￿)
180.442
20.
RELATED PARTY DISCLOSUIiES
IDcMded in creditors fallillg the within one year is m amount of £5.000 as a loan payable to Marios Minaid4 a
tru$tee of St. Barnabas Grttk Orthodox Community Fund. Marios Minaide5 is also a partrAer irt Nicho1&8 & Co
Solicitors Limited, a law firm that acts as solicitors foT St. Ban)abas Greek Orthodox Community Fund. This is
an intercst free 104D repayabk on demand.
Lhjritig the year. the c]wity r¢ceived donations from ￿lated parties without conditiODS for all aggreg￿e amounl
of £47.195.
Pag¢21

ST. BAIiNABAS GREEK ORTHODOX COMMVNtTY
FUND
DETAILED STA TEMEPIT OF FINAN
FOR THE YEAR ENDED 31 D
IAL ACTIVITIES
31.1223
31.1122
Ir¥COME ATr4D EI￿DOWmEL*ITs
Don*1io￿ and legAties
t)onauons
Gift aid
584,689
24,011
366.865
9.015
608,700
375.880
Other Y4etivitie
Fundraising events
43.213
12,387
Investment Sneome
Rentsl. dividends and intrrest income
99,911
108,104
ChArltAble 4edvlll¢$
Church
School
111,603
117.951
174
175 627
To¢•1 kncomlDg re8ource9
926.353
671,998
EXPENDITLIRE
donations and legacies
Catering hospita]iry
chris1elli￿ alld D￿riag£
38.319
12.245
20,793
11243
50,5fA
32.036
Ch4rlt*bl¢ 4etiYi15e$
Chuwh wages
Solial sLKurity
Pensions
Raies and water
Insurance
Ligbt aTrd heat
Telepholle
Postage and stationery
Mana£ement fees
Repairs and mainterwice
Donations
Candle5 and other expenses
AudiLors' remuneration
School wages
Sch¢￿1 expenses
A￿o￿ntUn¢Y f¢es
Bank charges
Carri¢d fonvard
286.654
13.454
3,418
8,467
37,708
44.979
6.698
8.871
10,639
67,185
26.478
51,057
6,0(
4l.414
9,719
1,200
3,532
627,473
285,928
14,650
2,796
6.859
34.706
39,005
6,908
6,438
104.828
12,970
65,856
6,000
45,185
3.789
2.868
2.049
652,656
Thi5 page does not form part of the statutory fiDancLal 5ratCTnents
Page 22

ST. BARNABAS GREEK ORTH
UMLIIULYITY
DETAILED STATEME￿IT OF FIP¥ANCIAL ACTIVITIES
R THE YEAR ENDED 3
31.12.23
31.12.22
Chgritable acthrflles
Brought forward
Depreciation of freehold property
DepTecAation of fixtures alld fitti￿g$
Los5 on disposal of motor vehicle5
Other loan intercs¢
627,473
16.060
19,837
652.656
15,981
12,325
688
325
847
664217
681,975
Other
Loss {Gain) on reV￿UatIon of investments
J.91
Total resautce5 cxpended
710.865
incomeJ(expenditure)
215488
This page does noi fonn part of the 5talutory f￿anCIal staternents
Page 23