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2024-12-31-accounts

REGISTEREDCHARITY NUMBER.. 273104 REPORT FTH£TRiisfEESAND Fl AIICIAL TA'J. TIIE YEAR LD 31 DECEMIIER 2024 sr. BARYAIJAS CREEK ORI'HOD()I COMM(INrrY FUND G. Gcor8c Assoctaics Limitcd C.harfered Certified A¢eounlants nd Siaiiitory Audiiof5 12 fjaieway Mew$ Ring W8y I￿r￿J017 N112UT

ST. BARI4ABAS GREEK OR'fiioDOX COMhlllNtrY FUND CONTENTS OF TIIE FINANCIAL STATbMb.NTS ORT FAR ENDFD 31 DecembÉr 2024 Pwgf RtkreDce md Adminlstrative DotRi Rèport o¢the TrMsi¢¢8 R¢pori orth¢ Ind¢p&ndtnt Auditors Stsltment of Finnci•l Activities Balance Shcct io C*sth Flow Statement otes to the Cash Flow Sfitement 12 Notes to lh¢ binanciAI Sia(ements 13 ts) 21 Ddiiled StAttment of Fina￿1•1 AclivitieJ 22 to 23

ST. BARliABAS GREEK ORTHODOX COMMIIN FUI¥4D REVLREliCE AND ADMINISTRATIVE DETAIIS FOR TFIE YEAR ENDED JI December 2024 TKLP￿-L￿S Archbishop Nikiias Liouliss Bishop lak0￿ Savva5 Mr Pai1$yi￿I5 Miliiadou Dr Andrcas P¢leiidrides Mr Mrios Minaides Mr Gregory Palos Mr Prodromos Adamou Mr Anastssios Herod'orou Mr Ptslis Poly¢Jrpou Mr Christopher Christofi Mr Aiidreas Vasili Mr AIiLlrcas Cot)slaniirJides Mr Diinilrios Angeleios {rcsi8ned I l.11.241 Mr5 Mary Mcropi Kyrriaco PRINCIPAL ADDRE&S 22 Trinity Road Lo￿j0n N22 8LB RLGIST£RF.D CIIARI'rY N11￿1B￿R 273104 JNI)EPENDF.NT AUDITORS O. Oeorge Associas Limiird Charte￿d CetTifi¢d Ar¢ountants and SiatirtL¥ry Audilor 12 Gaiei¥ay Mews Ring Way Nll 2U'I' SOLICITORS Nicfvolis & Co Soltciiors 10 B0￿rI¢* C.10s• Londo W'IW7LIR IIANKERS Metro Ilank One Soiithampfon Kow London WCIBiHA Barclays Bank I Churcliill Place L￿Id0 E14 SHP Page I

I,. BARNABAS GREEK ORTIIOD FUND MMUNrrY IlkPORT OF TIIY TRusfEES FDR THE YEAR ENDED 31 Dttembtr 20Z4 The trusÈees pteseni their repory wilh ihp financial statements of lh¢ ¢hariiy for rhe year ¢iided 31 De¢¢m￿r 2Q24. The trusle6s h•vc adopted the PTQVi5ions of Acc￿n11ng and Reporning by Chgriti¢s.' Si&t¢iiicnl of ReeiNnmended Pra¢rice •pplicable to chariii¢s pr¢parin8 Iheir a¢¢oiints in Hccordancc with rfie Fin8rt¢ial Reporting Srandard app[￿•￿ie irt the UK aiid Republic of Tr•l¥nd IFRS 102) {¢ffe¢tiv¢ l Jaiiuary 20191. OBJECTIVL8 Af4D A¢TII?ITIES Objectives nd aim5 The objeLiives of ih¢ charit). is 10 promote the Greek OrthDdoK rrligion and educaiion a5 set Qui in its governing thxume4bL A siimmAry of the objects ofthe ¢h•rily A$ set tsut ID Ils gov¢rnlthg documeMt Th¢ obj¢£iiv¢5 Qf the Si. Barnabas Greek OrthD(bx c0tnmu￿Ity F￿nd are to promo¢¢ th¢ Grttk. Ortkndox filth and Greek Offliodox charitable in5tiiulions for the old and si¢k peopl¢, Ihe siudethts #lid the poor of the Greek Ordiodox folth living in Il)e bDTvugh5 of I laringe) and Enfield or else￿IerC al￿ in patlicular Io SUPPLWt. exp&iid and develop a Greck OrthLthx school finan¢ially and oth¢rwi. Siwiifitant artlYitie5 During lh¢ year, Ihe thllrity conliiitscd lo run ihe ¢liurchES of Si Naniabo5 and St Mary'8 Catharal wthi¢h are used to p¥omo the Ortliodo.% f&ith. fvleinorials, weddings, bJptism3 and oih¢r chw¢li fiimrlioiis hav¢ b¢￿7 rcbivlarly held. In the buildi118 atta¢h¢d to tlie churchcs. ￿le cliarity li?5 sd)wls which are used to t￿orn01¢ eduvdiion accordins to the Ortlivdox faith and educaiion in getb¢ral. Assistance ha5 beeii 8ivetl ¢0 $ludcnts iii order lo help them to arrord Ihe eduralioii. Publi¢ bcnefit Mie Iru51ees hAve giv¢n diie regzrd to guidaKc i55ued hy the c.harity Commission in de¢id¢rsg what activiiies Ihe chariry should uiidertak¢. The trnst¢¢5 have coinplied with th¢ duty I￿ section 1715) of the 2011 chariti￿ Acr kn hav¢ due re8ard to guidancc published by Ilje Charily Lornthiissii)n. Detsi15 of how the char¥ty'S #¢livilits are for the publi nefii are d¢tail¢d in diis rwrt end dic tTUSIC¢5 have byiven du¢ consid¢ralion kn the c.harity CvMini55ioii ¥iiidaiir¢ oli publie benefjl. FI￿AP￿ClAL RBI'IEW FlttAncial positkjm The charity'5 sira&v Io PWlnDte lh¢ Greek Oahodo.% faith is to attrACt wple to its prcmi5L7 through ity ¢hurch school activilic5. Th¢ ￿tIVitIeS ￿lidertaken durijig ihc ye&r lo achiei¢ the abov¢ 51Tat¢gi¢5 hav¢ becn ilie doNlioiis ajid ¥iTrs lo the pelwle I￿ iiced. l.'amilie5 uiiable ro afford ¢h¢ luitioii fees art beiJb£ 2iv¢ii finoiicial liclp in order hav¢ ili¢irGhildTCn using thc ch#rily's Ortli(￿￿X school. Every year on the feasi da) of Ibe Doniiilioij of St Mary, the chllrity holds ¢v¢ni where Il 0￿¢k ambassador And the Cywy5 High Lommissiohtr and ihe Mayor of Flarin¥ey wid lie Cou￿clI coiiiniittee aT¢ Invit￿ in ordtr ￿ help the charity to raits¥ fiinds. The charity Lonliiiiied to Rek¢r)ie inwine lo ineet its ¢h•ritsblL objects. t)uring tlie yew. ihr chwriry s iiicoille decrcased by £240,110 and its expeThditur¢ increascd by £11,591 fe5ultiii¥ Èn a deficii of 116,21 %. The dr￿¢45¢ in iiicome is Fn&inly due lo th¢ overall dt¢reAs¢ iii don￿lOn wlleelioths Ènd fund rntsing cvciirs. The iiicrva5¢ iii up¢iidilur¢ is niaiiily diie 10 the increase in ilie C.liiirch aiid 5cliix)I wa¥e& Page 2

sr. BARNABAS GREEK ORTHODOX COMM PIITY REPORT OF THk I'RUSTEES FOR THE YEAR DED 31 December 2124 FINANCIAL REVIEM, Reservu poli¢y The trustees meet reglllar]y to examijie the requiretnent5 for free reser¥rs Which arc those unrestricted funds lint rnve8ted itt fixcd a5SCt5, 1101 dtsignated for specifi¢ pwrposes oroiherwi¥¢ r¢srricled. A¢coTdin8 to thc LKcds sei up by the Bishop tlw decide Ilie furtds needed for the proJcct￿¥￿IvI1lcs to be financed. The Irustees h•¥E d¢tem)ined Ihat the It￿1 of current vEserv¢5 10 securL AdeqiL&te fiinding and wojing cwitsl fot IhE r¢ wsts slK>uld be a rninimum of six moiitlis ¢xpendiiitr¢. The trustees believe Ihai the eh8rity'5 assets 8re availabl¢ and adequate 10 fulfil the charity's liabilities wid obli8aiion5. At t1￿ eb)d of ihe y¢ar the ch8tiiV rattv¢5 wcrc a5 follows.. Generni unrtswicled fupd.. £4J09.12412023- £4.545.3391. iDLx￿lin81QU¢801n￿ resources were.. oiitgoing £3621512023- incotning £215.4881. RUCTURE. GOVERYANCE AND MANAGEMENT Governin2 dorument Thc chariiy 1$ WDtrolled by its governing docuii)enl. a decd of trust and ￿nStitU￿s Unill¢OTpor¥tcd chariiy. HorruilmeNt Hpwinimeni ofDew ¢TUStets The Tnedid of rectyitiiig axd appoirjliiig iiu51e¢s is by majority d¢¢ision of ihe trustees eurT¢Dily in office. Orgnu#tiThnAI strnttllre The Iru5tee% gre responsiblc fol thc managefflenl Jnd dwy ￿ day operniivii ot. the churches and .%¢hLIDls and also lo dmi17tsier Ihe tru51 fund5. tkeisioiis atr lakeii ivith a Jiiajorily vui¢ ?moiigsl the irnstees. Indurtb)ii tiil tr%iThln% of new truste¢5 Following appoinimtiil. n¢w Irustees are iNvoduced to Iheir new and given copies of the ti'ust d¢¢d. Thc irustecs ait ¥Uld￿ in ihe performance of their wthrk by chRrily regulhlions and b> rcfcrence lo the profcs5ioiial fi¥n15 referred 10 onpge l. 11ie Iru51¢ES are re8arded k¢Y management of thE charity. Bishop IHkovos received o vtyDuDcrniion of £i7,$48 {2023.. £35.4321. Mr l)oli$ PolyGgrpou. as • heJmasler of the SLhool, recciv¢d a rL'muntration <>f £12.0001202.1.. £12:0001. No other INstrc received reThun¢rotion. Ri$k m4kni%Ernent -The IruSiE¢b activcly r¢vi¢w the risks die charity fa¢&4 on a rcurvlar basis and kli¢ve dial niaiiitsiniiig our f￿ r&%¢rves al Ihe Icv¢15 Stated xbtsve. cO￿bined with our rci'icw of coiilrols ovcr kty fiii811¢iAI sysieins G#rri¢d oul through an iiiternkl audit progrAinm¢, will provide S￿￿1¢1t￿l re50uri¢s IN tlit eveiil of adver5¢ Londiiioiis. 1'1k irust£¢s h#vo a150 examiiiLd ￿h¢r opetsiioiilll r￿kS hich we face ond ¢onfim) IhRI thcy hav¢ ¢51abli5hed 5ysieins lo rnitigalr ihe risk. srA'I'lt+1ENT OV TRUS'I'EES. RFSPONSIBILITIES 'lkne Irustees are responsible for preparin8 Ihe Repon of the Trus¢e¢5 and the finAn¢ial $tatein¢iits in J¢cordonce with appliciblc law and Unii¢d Kiiigdom Accollntillg Sthiidards (United Kiii¥doin Geiierall)'.4ccept¢d Acwuniing PraclLCtI. Page 3

sr. BARNABAS GREEK ORTHODOX COMTrIUNITY FUND REPORT OF THF I'RIIS'I'LL5 FOH THF. YEAR XNDED 31 Drtemb¢r 2024 STATLMENTOF TRUSTEES, RESPONSIIIILITIES- confinue41 The law appli¢8ble to charities in England ar￿ Wales, the Charities Acl 2011, Charily {AGcount5 Wmi Reports) Regulatithis 2008 and the provisi0115 of ihe irusi detd requires the lrnslee$ kn pr¢p￿r finaiicFal sraiements for each rintsiicial ycar which Eive a tru¢ al￿ fair vieiv of the 5tal¢ of of (he ¢liarity and of the incoming resources and appltc*ion of resources. iiic]uding ihe incotnc #nd expclldi￿re, of tl)c dthTity foT tlial pusod. In preparing those financial sts)1¢1￿cij¢s, Ilie mJ$re<s are reguircl to %clect suitable ?crounling F4)Iici¢s and then apply them consiSt¢r¢tly', observe the mcthods And prits¢ipl¢s in the Lhariiy SORP. Inake jwdbT¢mcnts and ¢sliiiiates Ihil r¢asonable and prudent. whether applicable a¢couniing Sta￿ardS have becji followcd, subject lo aiiy m?l¢rial d¢pariurrs diS¢l(￿d 41

xplain¢d in Ihe financial stsian¢nts:

PMP8r¢ tl finwicial sl8teniEii15 on the 8oinB conceni basis uii1¢55 jt is inappropriate 10 prtsurno tIiRt ¢htirily will cKtrnunu¢ in bu5LTr¢55. Tht irnstses ar¢ responsible for k¢¢pin¥ Prtspcr a¢counlin¥ rccords ivhich disclose with rea5ufvdblc accurncy ¥141n> Itme the financial posiiion of the Lharily ¥nd ¢0 eoablc thcm io ensure th•t the financinl st81emcnts oomply with th¢ Ch¥ritle5 A¢t 2011. Ihe Charity (Akncoiints ond Rcportsl Regulalions 2008 and Ili¢ proisions OF Ihe irusi de¢d. 'fhey are 415 rEsponsJbl¥ f4)r 58fegiiardin8 th¢ •ss¢is of the Charity and hert¢¢ for takinkp re&sonablc $teps for th¢ PTCV¢Dtion J dcic¢tion olfraiid aiid other irregularilies. Appmved by order of the board of knste¢s 011 ..214...4.0..,.2o.%s... ènd signed on its behBlf by.. Bislv)p lakovos Pagc 4

REPORT UF THF. lNDF.PE￿DENT AIIDITORS TO TIIE TRL'STEES OF ST. BARNABAS GRETr;K OR'I'IIOJ)OX COMMUIYITY Opinion We hove oudited the fJttan¢ial statemMts' of ST. BARMBAS GIiEEK ORTHODOX c.nMMUhllTY FUhD (the chority'l for the y¢4r cnded I l Dcccmber 2024 which eompris¢ the Siatemeni of Finuncial Aciiviiies, the Balance Sheei. the Th5h Flow Sthtem¢nt and iioies to the finaThcig1 statements. includinE 4 Summary of 5igiiificani accouniiiig licie8. The financial reporting Iramewoik thai been applicd in their priyaralton is wplicable lttw and Uniie KiD8(loiii Acwuniing StsndaTds (United Kingdoin Generalty A¢¢¢p¢¢d Accounting kndice). In our opinton il fin?n¢ial ststeinenls.. Elv¢ a tru¢ fair view of Ilie Sthlc of ¢li¢ charity'5 affairs as Ht.11 D¢¢ciiib¢r 2024 and of 11$ incoming rcsources and kppliGaiion of resources. for th¢ v¢or Ihcn ciided: have been pyoperly prepared in att(ki'dance willi Unit¢d kingdom Gen¢Yally Acccpted Accounlin8 Prncli¢< 4ttd have bccn p¢rpar¢d in accordance with the reqlliteinent50(Ihe ajarsiies Art 2011. B515 for oprnion We condllcd our audil in accordance iyith Inl¢rn¥tional Siliidards ov Auditing IUKI IISAS Iukll and applicable la%v. Our respoiisibiliti¢5 und¢r tlM)$¢ standards 8re furth¢r dc5Lfibed iii the Audito￿. respoi15ibilit?¢s for Ihc audit of ihr rinwJ¢i91 5th1emellis s¢Ctiort of our rcport. We are ind¢pcndeni of the cliarity in accordan¢E Wlth th¢ ¢illi¢￿1 r£guireiii¢nts iliat are relev3111 lo our 4udit of Ilie fiiii¢ial SlJmtnt5 in ihe UK. includiijb) Ilie kKC'5 Eiliical Sillndard, we have fuifillcd 4Jur other dhical responsibilities in accordance i¥iih th¢s¢ requirernenrs. W¢ believ¢ tl)ai the audit ev1dL￿ce w¢ obtained 1$ sufficient and APPtOPFial¢ to provide * basis foT our OPULiOn. C•n¢lusions rn18tlng to going conrern lil aydiiing IhE finanL'ial siaieiii¢iits. we h8ve cn clie woik w¢ hal'c p¢rtomied, we liatre noi i¢Jetti1fi￿ oily maierial ￿￿tertaIntleS r¢latiiig kn e&eiiis tyr £oiidiiiDD5 Iliai: iiidividlially OT coll¢eli%'cl>'. niay L515iwiificani doubt on Ili¢ cliai'iij's abiliiy to UM)liJiue as a goiiig ¢on¢¢iii for period oral leasi Iwelve fflaiith5 wh¢J) th¢ financial $laletTr¢Trts are authorised foi. ivc. r resp(xJ5ibililicb •Jd thc resp)rtsibslities of the Irthy¢¢s wilh respect 10 80ing ¢onrcrn aTe des¢ribeJ in th¥ rrlevanl sections of this report Other Informtwn The t1￿￿te¢S are re5P0115tble for th¢ other informion. other information Goniprises lh¥ infornlalioii included in ilic Anttu41 Report. olherthan t1￿ financial stakmcnls aiid our Rep￿ of Ilie IiidepeiideDI Auditors ihereimi. Oiir opinion on rhe financial staieinenis (Joe5 IIDI ¢o%'er Ihe uilier infonnaiion Artd. ¢Kc¢pi ￿ iht e￿ent othen¥i5C cxpli¢iily sthted in our iEwrt. we do not t￿pre¥S any form ofas$uran¢e coixlusion theitoii. li c￿1￿¢010￿ %¥'iih our aud¢1 of lh¢ fiiian¥ial 3tai¢niLIlts, 1)ur rE5pun5ibility i& tE) r¥Td IhE LILher intumiatloD and. in dolnB 50, coiisider whether th¢ oiher iiifonngli4)ii is materially i1)w￿51Stel)l with th¢ fiDancial siaiemcnts or our kiiowicdge obtained iii Ilie Audit or otl)eTh¥i$c APP¢aTg ty be nJlcrially mi551aied. If iv¢ idenlify such niaierial in¢on%isl¢ii¢ies or appa￿￿1 Inalcrial Inisstaleincnts. we art t¢qyired to (kierihiiie wlitllier tlii% 4lVts rise to a material mis$i8lcmcnl in th¢ rinancial stsm¢nts Iliemselvcs. If. b￿d on the WQTK we have IKI'lwincd. we coiiclude that Iliere is o iMJl¢rial Inisstaiemenl ofihis oihei inforinalion, w¢ Hr¢ Tequired ￿ r¥port ih faci. We havc nothing ￿ rnport itb this rewd- Matter$ on wliith ¥1￿ are required to r¢port by txceptithu We h8VE liothiiig to rerx)rt in r¢sp￿¢ of the followii)g jnaiiers wh¢te lh¢ ChBfiiil￿ll1CcQUnts and Report%) Re¥utaiioiis 2008 re9uir¢5 us (o you if. in Diw Opin￿￿-. Ili¢ iiifDmiiiion given iii tlie R¢porl of ilie I-￿￿tee5 15 inco1￿1$1￿1 i# thny n)a(Eri&l T￿￿t with (lie finAncial stoi¢menis: or suffi¢ieiii accounting I¢￿r￿S hAV¢ not beeii k¥pt.' VT the f1114￿Cial sithtemcnr5 Art noi in ttbre¢n)Cnl wilh die accwiiilng rrcords and rLiurns.' or we havt not reeeivcd all Ihe infuJ￿￿tiol) and expknth1oJ￿ wc require fortsLlf audit, Va¥e 5

IiEPORTOFTIIE INDEPENDEhT AVDITORSTOTHETRUSI'EESOF 51.. BAKII ABAS C.RF.Tr;K ORTHODOX COMMUliITY ND Rt4)ous1b￿itIe5 of fru%te¢¥ As explained niore fiilly in thc Statement of Trugtees. ￿e5￿)nSibl111Ie$, Ihe truste¢s are responsible for th¢ prepaTa¢ion or th& financial ststancnts which giv¢ a tr￿ and fair vi2w. and for such irkien]al conlrol as the Irull¢¢s determsne is ncttssary 10 erhable the prep￿¢￿￿ of financiDI sthtem¢nts that are free Irom tnJt¢rial rnisstatemen¥ whether due lo fr4ud or eThor. In prep?ring Uie fiiiin¢ial ststemenis. the truglees *re responsibl¢ for &%sessin8 the rli4rity'5 ab?lity 10 coJ]rinut as gOi￿g conten). disclosiii¥, as applicable. mailers relaled to conc¢rn and u5iiig die going col￿ri4 ba5]5 of accguniing ttnl¢ss the trustee5 eith¢r to liquid8ie th¢ ¢h￿ilY or to cease operation& oi. hav¢ no realistic alrcrnative bill to do so. PA8¢ 0

RF.PORT OVTHE INDEPENDENT AUDrroRS I'O THE TKiJsfEES O SI.. BARNABAS GREEK OR'fiIoDVX COMMUNITY Our r¥pon5tbllitles for the audlt ￿rthe Ill￿ntIl $¢¥ieTh￿ts We have becn Appoi￿ted a5 8iiditors i1[￿eT Sfftion 144 of th¢ Charitie$ A¢1 2011 and report in accordance with ihe A and ￿l¢vaIl1 re8uiaiions rTrade or havinB effect thereutydtr. r objcGIiYos 8re 10 obraiii rea50n¥Jble assur￿￿¢ aboul wh¢theT the fiiiaiicial 51alciiiciits as a whole art free fruiii alcrial Inisstai¢ni¢nl, wthether due io fraud or ¢rTr)r. and to issue a Re￿rt of die INdepe￿￿￿11 Auditors Ihit in¢lDdes OUT q)inioii. Reasonable •ssuraAcc 15 a high l¢v¢l of ay5ura¥ice. bui is t￿1 A guaTanl¢c iliat an audit conducled iii a¢¢ordan¢e with ISAS IUKI will oliva>s ddeci A mÈtcrial Iiiisslaiement wheii it exists. Missiiiemeiit5 can aTiS¢ from fiaué or ¢Tmr and aTe considerrd makrial if, individually or in the aggregate, they t¥>uld ￿050￿&1Y bE Xp￿[ed ii1fluED¢¢ the ccoiion)i¢ decisions ofiisers takcn on the basis Trf Ihe5e fin&ncial slatemthl5. [￿eBuIl￿111¢S, iii¢luding fraud. Are inStor￿ of non-l￿l￿p1lanee with laws nrKI regulatio1￿. We design p￿￿edureS in line with 0￿r res￿￿51b11lIies, out]il￿d abov¢. to dc(¢cl material misstaiemcntg in respeu nf inEgiilarilies, including fraud. The ekienl io wliicli our pro¢dur¢s lit Capable of deiectinB irr¢gularitiE5, iiiBludiiig frnud 1$ detailed btlow.. -Th¢ ¢ngagenieiii pArtss¢r ¢nsured Il)l ettgAgernent tcam collcctively had ilit apprvprial¢ wnipet¢liC¢. ¢#Fwbiliti¢s and skills Iv idtntify Dr Tecognise non-¢ompliaD¢¢ with 8pplicabl¢ law5 and re£ul&tions. -we gained an Lbndersillnding of ihe legal and ttgul0￿ry frame%Drk opplicable ￿ Ihe charity and Ih¢ sector in which it operate5. Wc identified the principal laws and rcgulaiions a% re1￿l￿g tt> DBS chccks aNJ the Gejicral Dat8 Proteciioii Regulation. We also conssdered laws aiid rcoulations Ihai have a direct irnpacl on the prtpardtiDiTr of the fjiiancial Sthteni￿1ts 5UtIi as reporting l¢8islaliun. We wn5ideTed tlie exieni to wlirch any ￿￿-¢011?￿lIanCe iviih lh¢ laws and wegulations iiiy have a neg81ive irnpact on th¢ ch3riry'5 abtlit) 10 coriliiiiic Dpe171in¥ aiid Iht risk ol-a missts¢emtnl iii Ihe financisl $la[¢Me￿ts. -w¢ ass¢55￿ lh¢ $118cepiibilily of ihc Charity's financinj siaien)eth5 tp ffiaici'ial misslatcmeni duL tr) iithi-¢tsnipliatK including obtsining at) iindtTsianding Df how fraud mikhi ocetsi, by mgking ¢nquiri¥s of mJnagemeit us lo where ￿leY considered Ihcrc was siisceptibilil!, lo fraud, their kiiowledBE of llcluJl. ￿lSpect￿ aDd alleged (raud.. and con5idertng the inlernal conimis in plKe ro initikok risks Df fraud and nort-compliaiice widi lawy T¢g￿lations. -w¢ addressed th¢ risk of fraud Ihrotsgli ￿l￿agem¢ni bi&$ and override Df COlllTol$. (hir proc¢dwrcs iiicludcd. bul wcrc not limited 10, perlomiing uiialylical procedures 10 identify ali). Iinusual or iiiiek￿.¢LeJ re.lali0Ths1iip5 8iid 1¢sting jourDo1 entries 10 idintify imusual tr8nthct50￿s. -In ¥tsponsc tt> the risk of irr¢giilarsties And non-CDmplsaiK¥ wirli law5 aod rc&Trulaiions. we destgned procedtsres Mhich iiiclvded. bui M'tr¢ not liiniied iu a¥[￿in¥ finan¢io1 ￿atement disclosiw to und¢rlyirbg siipporting th¢unientthx)n aiid ¢nquirin8 Df illJna8¢inent as 10 actual and poteniial lilibpaiion and claiins. Thcre are inh¢reht limitations in our 4udil procaurc5 dcscribcd abovt. The more Teniavcd Ihe laivs aiid re%ulaii0115 air from financial ira1￿CtI￿n5, tl)e les5 likely it is th•1 w¢ ii.ould bcconje aware of non-coii1pllan￿. Audiliiig sthndaTd5 also limit Ihe audil procedurrs rcquired 10 idcntify non.coiiipliaii¢e iviili laws al￿ regLilaiioiis to eii¢iviry of Eh¢ trysic¢s aiid otlier maiiwrnent and Ihe insp¢Giion of Tegwlaiory dnd leEal ¢(¥TeSp)￿thCe. ifi)y. fvl•i¢rial misstaieiments arise due to fravd bc hardcr to dctect Ihan those Iliat Rr15¢ frum error as thcy may iDvDlve delibLbTatc conc¢almL'iit or collusion. A furtheT des¢ripiioii of our responsibilities for tlie audit of the fiiiarKial slaremenls 15 lo¢atcd on Ih¢ Finwicial Rewriiii& C&)uncil's website at frc.org.uklaiidiiersTespoiisibilitie5. This dexripil￿l fom?s part of%)Uf Report of the Iiid¢pendeiit Auditors. Pase 7

REPORT OF TIIE 1Tr4'DEPF.NDENI'AUDITORS TO THF 1'RUSTEES OF ST. BARPIABAS GRELK ORTHOt)OX CONt￿lL'N1Tl, FUND Use ofour report This rewrf is made solely to the chari¢y'5 Iri1￿ets, as a body* in accordthiG¢ with Part 4 of the Chariti¢s IA¢coiinis arjd Repons) Regiulaiions 2008. Our audit work has been undernoken so tlial we ]nisht 5tth ￿ the diarity's trusiet5 those m8tterg we are requircd to stste ro ￿lern in an auditors. report and for no other purpose. To the fullest eYitt)t pern)ittcd by law, w¢ do not accept or assumB respot)$ibilrly to anyone other thai) Ihe charity &nd the charity3 tsusie¢s as a body. or our audii work, for this rewrt, or for the opiiiion5 WE have furnied. G. George Asso iales Limited Chartered Certified Attounthnts id 5iaiiitory AuditoLs 12 Gateway Mei¥8 RTTrg Way L￿lidon N112UT Dat¢.. Pagr 8

SI.. BAIiNABAS GREEK ORTHODOX COMMUNrrY FUND STATEMETrfT OTr" FINANCIAI, AcfiviTIES R THE YFAR ENDED31 DtctmbeT2024 31.12.24 Uiir¢5trithd fLind 31.12.23 Total flliids Notes INCOME AND ENDOWMENTS VROM DotWK7ns and legacies 404.756 608,700

Tltible 4rtivi¢ie5

Church S¢hool 100,854 68.505 62,926 Oih¢r a¢tivities Invr5tmeTri incom¢ 16,321 T•tal 686 243 926 353 XPENI)I'fuRK ON Raisinrt fund5 46.549 50.564 Charitible atlivDti¢$ ChU￿h Schiw)I 624.lJ?O 50.124 654.498 9,719 139161 Total 722.458 710.865 NF.T IIYC0ME￿EXPErIDr￿u￿l> 1.16.215) 215.488 RECON'CII.IAI-IONOF VLND5 Total futtds fon¥ard 4 545.139 4.i29,851 TOTAL ￿UNDs CAKRJED TrORIVARD 4.50I).124 4.545Ji9 The nffle5 form part of thestr financial sthiements Page 9

ST. BARNABAS CREEK ORTHODOX C.OMMUNITY FUND CL SHEET 31 Detember 2024 31.12.24 Unrestricted rund 31.12.23 Total rut>Js Notes FIXED A&SETS T8tLgible pssets InwutNients InvesttneThts Iuvc5ttn¢ni property 12 1.188.885 ,195.654 13 14 33,281 3,133,700 35,047 3.133,700 4.355.806 4,-164.401 CURRENT ASSE75 Debtors Cash at baDk and in hand 15 34,654 207.927 154.813 242,581 CIIEDITORS Ainourns falling due witl)in oiie year 16 {37,1681 1322101 r*ET CURRETrry ASSETS 170,896 210.371 'ID"I'AL AS8E'fs CURRENT LIABILITIES 4.526,762 4.574.77? CREI)ITORS Aiiioukis fallin&due 8ltcr MOT¢ thali ojie yettr 17 117.6311 129,4131 YET ASSE'I 4.509.124 4,545.3J9 FIINtK Unirsiri¢l¢d fuiids 19 4.509.124 4,545.3i9 J'()'I'AL TrVND 4.545.739 Th¢ finaiiciol Slate￿ellts were 4pproi.ed the TJo8rd of TtU5tces aod autlioTi5#d fL)r i5511e o I.O..IQ2S... and wGre sign¢d on its bdialtr by.. i9j￿P lak'ovos S Qyof Tr r An&sia5i05 H¢Tod'otou- TruskB The notes fomi ￿ of thcse fillan<iMI slaleinent5 Page 10

ST. BARNABAS GRV.FK oiYnioDOX COMMUNrry UIYD CASH ￿LOw STATKMEN'r OR THk YEAR ENIJED31 Dttemher2 il.12.24 31.12.2.1 Notes Cash flow5 from operating #ttrvities Cash keiierat¢d fr￿)7 OPEfdiiODS Imcrcst paid 15,100) 248,436 Na cash (used inyprovided by epetsiiiig ?Gtiviti65 247,589 Chsh Ilow$ from InvestiME £tivitie5 Purcliase of twigihl¢ fixed a55els 30 7671 70.2641 N¢t cash used iii inv¢51in8 xtivities 30 7671 70 2641 CwJh llow$ nninclng Activhios New loans iii yeaT tAkan Tcpa>'llienis in y￿r 5.062 10.8371 Nel Cash used in fjnancing activT¢i¢s Ch¥ng¢ in CAsh rash eqMi%Altnts i lh¢ rei)ortlnE p¢riod C$h and Cash L'qUIVAle￿tS •t the beginthing of t1￿ reportlhg p¢rnd 171.550 207.927 Cash tW5h equivAlthJt$ llt tthe rnd of the rerxFrtimg perio 207 917 'Ihe notes forni w of th¢5¢ financial stat¢m¢nts Page 11

SI.. BARNABAS GREEK ORTHODOX COMMUNITI, NOTES TO TN8 CASH V￿w STATLMEP4T FOR THF. YEAR ENDED 31 D¢¢thber 2024 RECONCILIATIOP4 OF NET IExpEf4DJTUR£yINCOME TO NET CASH FU)W FROM OPERATIIYG ACTIVI'I'JES 31.12.24 Jl.1223 (expondithTtifincoThe for tht repbrtlnR p¢vlod li$ per the Stttm¢nt of Finnci81 Actlvltles} Adjwtmer•t5 for: ¢pre￿lail0n chaTBes Irbtrrest paid LosslGatn on revaluation of investhien15 locrease in dcbtors InLrease iii creditor5 215.488 37.536 651 1,765 118.5971 9.760 35.897 847 li.9161 13.2571 N¢t C85h (used ltsyprthvl¢led by operalions 5.1001 248.416 ANAL)'SIS OF CIIANGLS IN Nyf FUNDS At 1.1.24 Cash floi¥' Atil.12.24 Net cash Ca511 at bank in h￿d 207,927 5.7 114) 154,813 207.927 5i.1141 14.813 Dtbl 116,$06) 29.433) 4.800 1.7¥5 Dcbts falliTh8 thje after l y¢ar 17.6381 46.0291 16.595 129,434 Total 161.898 365191 125,J79 The nos fsymi Port of these fin#n¢ial 5tatemeDts PO￿ 12

SI.. BARh'AfiAS GREEK oirrHODOX COMMUNITI, FUNI) OTKS TO TIITr: FINANCIAL STATF.MENTS FOR THE YEAR ENDED 31 Dtcember 2024 ACCOVNTif4G POLICIES BaJi5 ofpttparlng the finn¢iAI Stnte￿￿￿ts The finaiitial staleKieiits of th¢ charity, wfiich is a public ben¢fit entit). ullder FRS 102. hllic b¢en prepared iii atcord&nct wilh the Cliarili¢s SORP IFRS 1021 'AcLounling Reporting by Charitie$.. Sthtfm¢nt of Re¢oillmeiJded Pra¢ii¢¢ applicRble lo charilii$ pr¢par¥Ng tlicir accounts in accordanc¢ iviih fiiiziici¥l Rcporliiis Siiidard applicablL in Ili¢ UK Mnd R¢public of Ireland IfRS 1021 Icfftctive l Jhnu8ry 201YI'. Financial RepDrtITh8 Standard 102 The FirL811¢iiI k¢porting Standard applicable in tlie Uk aijd RepubliG of Ireland. and il¢ Charities Act 2011. ThE finanrial sialonicnts hgvc beets prepJr¢d undcr Ihc historical cosl ¢DnkCntlo￿ with the cyccption of ittvestrnenls Hhich arc included hi v#lue: ￿ modified by tlte r¢Valu￿10￿ of eErtain 8ssers. The 8ddr¢ss of Il)e regis￿red O￿l¢C is giveii in the Cliarily iiifoThi8tion on pa¥c l of Il)¢se fill￿7claI siaiements. 1lie nature of the chariiy's optrstions and principal aciiviiies ère ￿ SL4 Oui in The TrUs￿e5, &iinLial report oil page 2 ofdiese fil￿￿¢1￿1 stllicments. -IIL¢ finan¢ial 5trdtements have beeii preparrd on a &￿in¥ collG¢rn ba515 as the IriisiL*s believe that tho nillteri41 unc¢rtainries e￿St. The triist¢C5 hRve coJ)stdered the level of fuiids h¢ld and the expected level of income 8od expmdiliirc for 12 months fi'om aiithorising these financial 5tztrii)¢nts. The budgeied in¢oine Ind eYpcndiili￿ is suffi¢iEnt with the level of rescTV¢S for the charity to be able ro conliny¢ as 4 going concem. The financial 51arem¢ntS or¢ pr¢5eJittd iii slerliii8 wliich is the fvnctional curreiicy of Ihc ¢harity al￿ art iiul round¢d. Thc significant a¢¢ouniiiig polir¥es applied in the pr¢p8rntioh of ihest linancial 8taiem¢tits are sel oknl bEIoiY. Th¢se policies have cotisisienily spplied to all year5 pr¢5¢nlcd iinless othen4.ise $13t¢d. RecagnS1ioD oflntoming rewuru5 These are includ¢d iti Ihe Statement of Fin8iicial A¢livitie5 {SOFAI 7lihcn'. the cliarity kLome5 ¢lltiil¢d to the resource5', Ihc trUSl¢¢$ 8W Vlrtually crrtwin Ihev ￿.111 receive Ilie resouTcex- and the Inoiirfatv value can b¢ iii¢ll511rcd willi sufficient reliabilit>. Chority 1clivili￿ frtyn ihe chuirh inLlud¢ mosil>' wcddiiigs. funeruls and baplisn7I. i¥h¢r¢ Iht tncoNir is rLLogbnised when thÈ paymeni is niad¥ afierth¢ fuorliviis. 1o¢oiii¥ fr(HK Sc￿1 15 p4id ii) thre¢ in5￿mell￿ itrd iiwbvnised wli¢n the paymemt Is reteived hy the Lh#rity. Raising fvnds ac11viti￿ ijicome is rwnised on p8nicutar o¢¢A$ions wh¢n lh¢ chaiiiy orxaiiiw events 8nd Mt lh¢ end of th¢day the t#$h doiiations arc banked tlie incom¢ 1$ r¢wgni%ed. DonaiioJLS are iii cash and come Inaitsly troin mass Ira)'s and the ffteibhers of ihc cliiirih wlio pav a lix¢d HN)oiini ev¢ry moJ)th. The don¥iions are r¢wgniA B5 3¢M)n lls w'c banked. In%'estinent inwme ss ￿rned through ￿lding a5SCts for ini'cstnient purpts%cs surh as Shar￿ ￿nd propcrty. It includes divideLids, reiil aiid small 8mounl vf iiitere51.'The incoixe is includ¢d when the amouiii c4n bc ineosured re148bly. No amouni is intliided iii Ihe finAn¢ial stat¢rryeiits for voluoteer iiinc in line with ihe SORP IFKS 1021. Expenditu￿ rt¢ognition All expEDdilure 15 aceountcd for on 8n gc¢rual basis and has been clyssified updcr hc&din05 thai aggregate all COSIS I'klated ￿ th¢ calcgiory. r'xpcndLlUI-e 15 rem&nised bvherc Ihere is l or constriiciivc obligaiioii to make pllvincnrs ￿ third parti¢5, il is probable that Ihe seiilefftenl will bo r¢quircd Jnd lh¢ 8iMouni of the obligolion Lyn ' m)casured Teliably. P&ge 1.1 conlin￿t￿...

ST. IIARNABAS GREEK ORTHODOX COMMITNrrY FUND NOTES TO THE FIP4ANCIAL STATENIENIS- LoDttn￿ed FOR T14E YEAR LNDFD 31 Dttembcr 2024 AccouNfiNG POLICIES- t￿(1￿￿¢d ExpenditurE refognitio SuppL)rt costs ore th0￿ thai assist the work of die chaTjty bill do not direcily rcpreseA¢ chirilabl¢ aclivili¢s aiid include offic¢ c051s. goveniance costs, ad1niiiisiralive poyroll ¢ostg. They are iiicurred direktly in suprort of ¢xpeiiditw¢ on the objects of ilie ¢liarity. Where yuppori eosis ¢annot b¢ direcily attrIb￿Led 10 particular headiiiB thcy have been allocaitd ￿ Lwt of rni5iiig funds and e.¥p¢iiditUT¢ vn cliarilable aclivilits a ba51$ ¢on5i4i¢ni wilh use of the r¢%tsiEr¢¢5. 'IAn%ible fixed DePr￿l&tiOn is proi'ided ￿ the following Aiinual rnirs in order lo iyrtie off ¢ath a55ffl ovef its esiim#lLd useful Frceliold propertv Fix1ur￿, fittings & ¢quipincni l%oncosl 15% on rtdLicing bal￿￿¢ Invulmenl property InvestsDent prop¢nies ￿ s¢ateJ ai market v8lue whieh a¢¢ording ID thc trustees rtllect ihe fair valu¢ at th¢ rcporttng dale. No depr¢ciarioii is proi'ided ITr respecl of properties which are classified as inv¢stm¢nt prop¢rtiek Such propeni¢$ arc held ro e4rn renta15 or for capital apprc¢iwlioii and the In￿ree5 consider thal to dep￿151¢ Ihcm M'ould iiol give a Irue aiid fair WICW. T4x4tion As a regpistered Lliarity, Ilie orgajiisation is exeimpi fNim in¢oiii¢ alld wrpornlion lax lo itse exient thai its in¢oni¢ and gajiis ippIiLable ro ¢h3ritable purposes onl),. VAlue Add￿1 Tax 15 1101 recoverable b). Ihc tknrity, Ind is tli¢refore included in the relevani ¢osts in the SOFA. FuDd accounilng L4irestricted fi]nd5 can be USL'd ID BccordaDCC iVNJi Ilit charitsble objcctivcs 81 Ilie dis¢rtliotb vf Ilie tru￿¢¥1. Re5rricted fuiids cali only bc used fE>r particul#r re5tri¢red puyoscs iytuiin ilie objeLts of Ilie clwity. R¢siTiclions ari5¢ wherk specified by thr doiior o¥ when fiinds rBised for part4¢111aY resiricttd PUEP05¢S. Fiirth¢r explanatio￿ tsf th¢ lure aNd purpose ol'each fuDd Js in¢ludel iii the lo ilie financial silemenl$. Inv•6tlllont Inveslnients ar¢ 14sd sliarcs reco8ni5ed initially ai fair valut which is iiornially Ilie ITaJlSa¢tioii priL'e ¢x¢lvdii)g Iransaction co81s. Siib5equeTrlly. they are me&%vred al farr valiie with ch&ng¢s recognis¢d in'iKI siJji)5 1 (10sse51 oil inve%Dn¢iii$' in the SOFA if tlic 41iares are publirly ITaded. lJOnS borrowiAg5 Id>ans and knrrawings Are iniiially r¢cognised at Ilie IransattiDn pric¢ includiiig IransacliOIi COSt5. Subs¢4v¢nily. Ih¢y are Lnc35ured al amortised c05t Using Ihe eife¢iiv¢ iDt¢f¢st rntc meihod. less impairment. If *n arran8emeiit coiistilui¢S a finance Ir8n$a¢tioii li is measuied al pres¢iil value. Pemion ¢0sts and other ptr8t•retirrrnent bet)oThts The cliariij, optrdles a defined wiitribulion pernsion 5chcin¢. C.oiiiribuiTroiis Pilydble to tlic charity's pcTrsion Scheme chllrged lo the Stateiheiit of l.'iDan¢ial ActlVl¢ies ii) th¢ peri¢xl lo wl)i¢h d)ey r¢l81¢. Pa8e 14

sr. BARNABAS GREEK ORTIIODOX COMNIUNII FU.YD NOTES TO IIIE FINANCIAL SI'ATbMEpll5- tontlnu¢ FOR THI VEAR ENDED 31 Dettmbtr 2024 CRI'J'ICAL ACCOUNTING JUDGEMEffft AND Kkl, SOIIRC£S OF ESTIMATION UNCERTAINrY judgement5 (apart frojn those involving ¢Slimat¢sl have b¢¢n made iii ihe pro¢¢ss of applying the aboi accounting Folicies that have had the most iigi)ificanl Eff¢ct on amoilnts recogni5¢d in the fiiiaiici81 statemeijis. No key assvmplions LX)nLcniing the fvture other k¢y S￿r¢¢S of esiiJiJ•iiDii urwThthinty al the rcporrin8 da Ihal have a Si¥iiifi￿￿t risk of c4Jsiiig a mawrial adjusirnrF)t to th¢ canying amount5 of ass¢ts aiid liahilitt¢s wilhi* the ncxi financial year. DONATIONS AND LEGACJP 31.12.24 31.12.23 Do￿atIonS Gift aid 383,378 21.378 584,689 24.011 404 756 60S.700 OI'IIER AcfiviTIES 31.12.24 31.12.23 Fui)drRi5ing ¢v¢nts 16.321 43,213 INVE$r￿lENT INCOII I 31.12.24 31.I2.23 Reiital. divid¢nds ahd iniereth inruinc 99.rji I INCOINIE FROM CIIARITABLE AcfiviTILS 11.12.24 il.12.23 Activily Cliurvh SL'hvol Church Schwl 62.926 169J59 174J29 Page l.$

sr. BARNABAS C.RV.EK ORI. FUND DOX COMMUNI. STOTHEFI NCIAL ST.4T£MENTS- continued FOR THE EAR F,NDED 31 bcr 2024 RAISING Fuf4DS Ri151￿% donition5 Ind l¢g•¢5*s 31.12.24 31.12.23 Catering and ho$pitality .l)risleniTIE 2nd marriag 34,029 11520 38,319 12.245 46.549 50.564 CHAIUTABLE Acnvii'iEs cosi Dire Costs 624,020 50,124 School 674.144 TRUSTEL8' REMbiYV.RATION A￿D BENL ￿lTs Bisliop lakovos rcceiv¢d & rcniuneraiion t>f £37.548 17023.. £35,412) ajid a peiision eorJtribLrtioii of£9iY12O2.3.. £8761. Mr Poli$ Pol}'carpnu T¢ceiv4t a rLnillnerat￿n of £12,01)012023.. £12.00018nd w pension contri￿rtIOn of £173 1202).. £173). No other Iru$iee reftittikration. I'rnstets, ¢XWlses Th¢r¢ w¢re iio tru51e¢s' expenses paid for the year ended 31 December 2024 rt01. lor tli¢ ye￿r ended I l Deceinber 2023. 10. srAFTr COSTS 11.12.24 ag¢$ aiid Salaries Scliool waKc5 Social 5ecuriry L051s Other pension costs 286.654 41.414 li.454 3.418 48.182 16.46.1 4.028 379 924 lTh¢ averagr ￿lon¢hIY numbErof ¢niployees durii)g the >earw05 as follows.. 31.12.24 42 Awerage ¢mpJoyee5 42 No emploj'us received eiittTrluniBlit5 iii ek¢ess of £60,000. Page 16 ¢oiilinu¢d...

sr. BARP4AIIAS C.RF.V.K ORTHODOX CO.MMUNITY VND NOTES TO THE FINANC TATLMENrs- R THEYEAR FNI)FD31 Decemb¢r21n4 )tIMued COMPARATIVES FOR T14E sfAIEMENT OF FINANCIAL AcfiviTILS un￿stricted fvnd INCOME Af4D ENDOWMENTS FROM Donations lega¢i¢s 608,7 Charli#ble xrtlvltles ChLir¢h Scbool 62.926 Olh¢i' activilies Iiiv¢$tnioni 1￿com¢ 43.213 ,911 -rDt#l 926 EXPENDII'URE ON Raising fllDds 50,564 ChArlt*bJÈ Mcliviti Church School 654.498 9.719 Other 710,865 'I' INCOME 21$488 RECONCII.IAI'ION OF FUTr4DS Tvtsl fund5 brou81ii forward 4.i'9.851 TOIAL FIINDS CARRlkD FORIVARD 4,S45 iJ9 Pa¥c17 ¢Olilinued...

ST. BARNABAS CREgK ORTHODOX COM VUND (INITY NOTESTO I'HE FINANCIALSTATEME TS- ¢ontinued OR TIIE VEAR ENDED 31 Dctembor 21124 J2. TANGIBLE FIXED ASSETS Fixtures, rining5 & equipment Freehold pmperty Totals Al l Jbnu&ry 2024 Addilioiis 1,605.990 477,441 30.767 2.083.431 30.767 At 31 Deceniber 2024 508 1.605.99D ￿￿8 DF.PRKCIATION Ai l jan￿ary 2024 clI￿ge forytar 522.743 365,034 21,476 887.?77 37.536 At 31 December 2024 538.803 -186.510 925.-111 NETBOOK VALUE Al 3 l Decttknbcr 2014 1.067.187 121.698 .188.885 At 31 Deeember 2023 1.083 ?47 12,407 1.195.654 13, IXED ASSET INI'FsfMEm inv%slmtnts MARkETVALUF At l January 2024 Kevaluations 35,047 1.7661 Al 31 1)ecembei' 2024 NET BOOFi I'ALUL Al 31 Dtceiiiber 2024 33.281 Al 31 DecEmber 2n?I 3S.047 Thcre were no inv¢51m¢ni Outsid¢ the UK. C05t or valuaiion ￿ 31 December 2024 1$ repr¢s¢nted by- Li51cd iiivcslments Valuation ii) 2024 'Ilie lair value of li51¢d investtiielltk 1% doteniiiiied by refLYcnc¢ lo the quoted pri¢¢ itt the aeiive iiiark'ei ai tt bal￿7¢C slie¢t dar¢. Page18 Conliiiual...

SI.. BARNABAS GREEK ORTHODOX COMMUNITI, FIIND NOTES TO I'HE FJNANCIAL STATEMENTS- continDtd FOR THE YEAR ENDED 31 Dttember 2024 J4. INVESTMENT PROPERTY FAJR VALUE At l January 2024 and 31 Deceinbw 2024 3,133 700 JYET IIOOK VALUE At 31 De￿illber 20?4 3.133,700 Ai 31 D¢¢¢mber 2023 3.133.7(x) 1lJe professiaiiBI valLiatioii of properties IOCk plKc on 23 July 2019 by MylaK'o Limitcd Uiart¢r¢d Suryeyors. llie Iruses liave coiifinned t1￿1 as * BalaD¢¢ Sheet datc thc Nalue shown ID th¢ fiDwi¢i?l ￿11¢￿1¢¥[5 r¢flects the fair vAlu¢ of th¢ pmperties. DKBTOIL8: A,MOUNI'S FALLING DUE WITIIIN 0Tr4L YLAR 31.12.24 31.12.27 Trade debtor5 Oilicr dcbtors Prwayinettts 1,350 2,042 49 33.267 -14.654 16. CKEDI'foRS: AMOLINTS FAJ.LING DlIE INI'fHIN ONL YLAK 31.12.24 31.12.27 Trnd¢ ¢￿dI l axatioTr #lid social g¢turitY Otlicr crL'di￿rS 2.870 7.449 26.149 2.597 727 28.¥Bé 32,210 17. c.'Ilb:l)1IY)R%.. AfvlnllNTS fyALLINf DIIF. AFTER MORk I'HAN OIYE I'kA 31.12.Z4 31.12.11 Otliw Lreditths 29,433 i& A Tb aiialysis ofiiie maiurity of iowis is giv¢￿ below.. 31.12.24 31.12.23 Ainounts fallins duE I4'iihin onl, yeaton d¢marwJ.. Oth￿ loan$ 11.796 16596 Allio¥iits falling het%Yeen oli¢ and iwo ytars: Oiher loa115- 1-2 years 10.875 Amuunts fallin8 due bdwt¢n Irml five year$.. Other loans- 2-5 years Paxe 19 coiiliiiued...

sr. BARNAIIAS GREEK oKriioi)OX COfvINIUNITI' FUIND NOTES TO TFIK FINANCIAL STATEMEWfS- coniittued FORI'H YEAR F.NDED 31 December 2024 15. LOAP4S- tontlnued In 2022, the chariiy recciNed a loath of £SQ,000 fwm Si. Nicholas Greck orth￿0X Edutalional Trust. lkne rate of iniertsi applicable oil the loan 1$ 2 % per annuiii. The charity ivill make di¢ minimuni p8yineiits rowardf repJyn7¢11l of die loan eadi nionth to di¢ surn of£880. An amount of £27.184 ofthi5 loan is Oulslalldinu a5 at balance sheol date oiii of which an at)v)uni of £10.109 i$ TePay8ble within l? months, £IO,II_l 1$ repoy8bl¢ bdw¢ci) 1-2 years. and the £6,76? 15 r¢p4y4blE between 2-5 years. The Joan and a¢crLied inieJ¥t aTE liilly repayabl¢ by 31 A￿gu51 2027. 19. MOVEMEYT lli b"IINDS Net muvciiicni iii funds Ai 31.12.24 Al 1.1.24 Uirestritted fundj Gen¢Jal fund 4.545.-739 146.2151 4,509,124 TOTAL ￿v￿*L)s 4.S4S..139 16,2151 4.50().124 N¢( ni0v￿llen1 iii funds, included iii tlie abo%'e ar¢- as follows.. Ineomin8 iur¢¢s ResoLir¢e$ expended ij) fiJrtd$ Ilnrtsirltitd knnds G¢ll¢Tal fund 686,243 1722.4581 136.2151 'J'OI'AL FUINDS 686243 722,4i81 116,2151 Comprniiiys for movtmont in fund5 Net iiiovrmci in t'uThds Al 31.12.23 Ai 1.1.23 UNrt51ri¢ted fynd5 Generlll fund 4 229,851 21 %,488 4,545.339 TOTAL FUNDS 4,i29.8i I 215.488 4 545 3i9 Poge ZU

ST. BARNABAS GREEK ORTHODOX FUIND MMUWII'Y OTES T HKF srATEM 19. MOVFMENT IN FUNDS- e•tttlokn Coinparative movemeni in fund5. included in th¢ Iiboi'e llre ￿ follows: Resourcc MovErn¢nl in fLinds r¢sources ¢xp¢nded Unrestrlcttd General fut]d 926.351 1710.8651 215.488 TOTAL FUliJ)S 926..153 7108651 215481 A cvrretyty¢ar 12 Month5 and pr￿r year 12 Jonlh$ ¢offlbitLed posilion is as folloii¥.' Net movement in fun At 31.12.24 At l.1.2) Unrtstricted fund5 Ge￿LtI fuiid 4.J29.851 179,2fJ 4,509.124 7'0I-AL FLINDS 4.329.851 179,273 4.$09.124 A currwit year 12 nionths and prioryeThr 12 nionths eombiiied net moveinenl in fvJnd& in¢lud¢d iii Ih¢ ar¢ as follows.. Rc50urces expeiided Movcimeijl in funds Tcsources Ilnreslrittcd fiiTrds Geiitral fund 1.611596 11,433,32J 179.273 I U"I'AL ￿'UNI￿ 1.612,5Y6 179.?73 20. HTr.I.ATLD P.IRTI' DiSCWSiIReS IncIL￿ed iii Lrediivrs falling duc ivi¢hin oftc year is #mount of £Nil 12023.. £5.000) u5 a loan payable io Ma¥ios Kfjibrtides. th trustct of St. Bamabls Gteek Orthodo¥ C.oiiiinunit> trund. Thr Iu8n was rcpaid in fiill 12 Novcmbti. 2024. Mario$ Nlinaides Is also 8 partncr in NiLhol%s & C.0 Soli¢ilor5 Liniii¢d. a film thai dLls as 501icii01s for St. 14amab&% CDre£k Orthodox ComtThwiity Fund. This is an triier¢si loan rq)ayable oil demand. t￿rIng the >(*r. Ilie ch4ritJ received donarions fronb rel8i¢d pa¥lies Wltlloui Ltsiidilion$ for an aggTegate amouiit of £13.236 {2023.. £47.1951.

SI.. BARNABAS GREeJk ORTIIOI)OX CY)MMUNITY ND TAI ED sfATEMKNT OFF 'ANCIALA vn'iES FOR THE AR ENDED 31 Decemb¢r 2(124 31.12.24 il 12.23 If4COMK AND ENDOWMENTS l)othtlOlls #nd l¢Kgcies Doiiat¥Jns Gift 383.378 21.378 584.689 404,756 608.700 Othet lrtivillts rtsndrnising evcnts 16.321 Investment iwome Rethial. divid¢nd5 and interest income 95,807 99.911 Chwrjtsblt Ildii'itie5 Cliurch SchoDI 100.854 68.505 169.359 174.529 Total Incomknig resou￿£¥ 686,24) 926..3$3 EXPLNDITIIR Rising iie M8na&¢meni fees F 11 10297 61,345 Repairs and maint¢nanc¢ Jhnations C8ndles wld other ¢xpei)ses Auditors, ffmuncratioji Sehool iV￿c5 School tXPEIJS¢S Accoiiiildlicy (¢¢5 Bank ehar8¢5 Carried forward 10.Ci39 67.185 2@478 51.057 6.UOO 41.414 9.719 1,200 46,962 6.000 48.182 1,942 1.200 3,425 6.?4,622 6?7.47-. Ihi5 pagL. does not fomi ptsrt ol'ihc statU￿ry fiDanc¢al 5L11eingllls Pag¢ 22

ST. BARNABAS GREEK ORTHQI)OX COMMiINrrY UND ETAILED STA'fE.MENT 0￿ FINAN'CIAL AcfivJTIES FOR THEVF.AK EIYOED t Ikeélwber 2024 31.12.24 31.12.?3 Tharit*ble attlwltlo$ Brought ftstward Logal and profe5510nal Depreciat￿1) of frediold property Depreciat￿n orrjxiu￿5 and fittitsgs Other lo#th interest 634.622 ,335 16.060 21.476 651 627.473 16.060 19,857 674,144 664.217 Other Loss IGainl on revaI￿allOn of invc5ttneni$ Totsl resourc¢s expended 722.458 710.865 Net (expEndituTtVln¢orne -36215) 215488 This p3gt d¢Jes noi fomi part ofihc fithan¢iul &wtem¢nts Pa8e 23