CHARrrY REGISTRATION NUMBER: rn78 Graek Orthodox Community of Barnet Unaudited Financial Statements 31 December 2025 TNER Chartered accountants 1278 High Road London 20 9RS
Greek Orthodox Cornmunity of Barnet Flnanclal Statsmonts Year ended 31 Dec•mbor 2025 Page Tru6tse8' annual report Independent examln8Vs reFth to Ihe truste8S ststern8llt of finandal actlvltles ststament of flnandal posluon Statsment of Gash ffiows Notes to the ffina1 ststements Tho followlng pages do not f(¥mi part of tho flnanclal •tat•monts Det*led 8iatsment of flnandal ti¥ll189 16 Notes to the dotslled st8tement of finandal aCUvif8 17
Greek Orthodox Communlty of Barnet Tru8teB8' Annu81 Report Year •ndod 34 December 2025 The tn]stee3 present their POrt and the fifjanri atetnents of the cbartty for the Ye ended 31 De¢Mnber 2025. RefereDce &ttd Admlbtr#tl¥¢ detalts Reglstsr¢d tharlty Dame Cbarlty reatrOllo llnmber 277078 Prlllejpal offl St Mlchaells Cathedrnt Crfjldths GrllROad Lottdon IYII 8DA Yh¢ truits Tho ATchbF3hop of Thyatsfrn atsl Gre Brrth N1% Loullas Dr Alex8Athos N Comni Dr SVr Seretis Mr George C Roth0$ Mr VV¥S PavIides Mr LChoI9£ J K9uS Company secretary Chrtstopher Yiannakas Indèpendent oxamlner StrU¢thI governAn¢e and manaymeftt The Greek Orthodox CoD]U[Lty of Bernrt i4 ¢QD$titul &¥ an charity, the a(ivitie8 of whloh are governed by a deed dthl 7 De. 1978. Th¢ tr#Be8 oversee aud auLiorise all expellditttre of tho clwity &8 Wtll &8 maia fund Taising events, such as iba annual dTnner aDd dbnc*. The tL001 15 rutt bylh¢ s¢hool comtyits. its chairruan atdthe e&dn. Th¢18dles IS1atIon 18 Tlln byits own appointal Collulli al ¢boiTh¥cdnatL ObJectfv¢s #lld a¢tlvlde$ The objtIveS o£the cballty are to promo¢ the (3reek Oruwdox faith and the ortlwdox ch32it8ble institution& th parti¢ui8rtO 811PWrt, &Npand and devfl(y aek Ofthtslox Sohool. The charlws purpose is to nrL and mthtaiu ohurd) pmwty wbi¢h is wed for the filltherance Of rellgious alld ¢haritabl¢ COJLmw)it¥ finctlons. Suci preM1p Are a130 used by th¢ S¢hool to provlde education for cbiklren PrOf1g the Gre¥k although nDtbillg precludes tbe Thstees from provi(bJg places for clJiklr¢n not adhering to that faittif the Tru5tEes so decide.
Greek Orthodoxcommunity ofBarnet Trustees'Annual Report(c&nlth Year endaj 31 December 2025 Aclilevement &JLd perfornian¢e The Charity h&8 continued to maintsin the iKJitdings and Infracll aThJ carry out its principal activities. Financi81 r&e The Greek Orthcdox Community of Barnet inLximing resouw incre&g&l by £16.398 eKpendibJre decreJsed by £20.496 wbirh is very encourdging forthe fubJre as the congregation is In¢asing in nwnbers this L5 reflectrd ac£ordingly. Net rnovcme in reselves increased by £43,830 resulting ID uurestricted funds of £1.640,469 as at the Bal8JKe date. IThE CharÉty continued to run the church and provid¢ a 9chool for its wmmunity with over 69 children attending the school durin8 tk year under review. These ontinued artivities proyided th¢ public a facility t(> prav and &dvan¢¢ the Christian faith and provided young ¢hildm irt the locai community with learning facilttie5. Pl¥Dy for future periods The ¢hartty will continue its prontiOn of the Greek Ortb(NJox faith and ¢ulture as well as airning lo attr4ct younger members to th¢ e45mmutiity and impD)ve the church grounds. The trustees. annual report W&8 approved on 4 Febnwy and $ied on behalf of the board of trustees by: Mr Savvag Pavlides Trustee Mr Nith)ias J Ka
Greek Othodox Communlty of Barnet Indepondent ExamIne3 Roport to the Trusteas of Grnak Orthodox Communlty of Barnet Year endèd 31 Dec8mb8r 2025 I report to the trustees on my &YamlDadoD of tLe 1claI stsmeThts of Greek Ortlth Cominunity of ljafft ffte ch&ty) for the yeat ended 31 Decen)ix¥ 2025. Re&ponslblltl¢q bABb of rqY)rt As the trustees of th¢ ¢harity you are reswllsthle for preparatlon of the tlnatt¢lal slatellL¢nts In aaGOrdCe wlth tha requlretnents ofthe Charities A¢t 2011 Aot,). I report In resp¢ct of my eX&nion of the eIrI5 finan¢lo1 ststemurtB c&ffied out und¢r 8¢ction 145 of tb¢ 2011 Act in carrying out my examioatson I hllve fo1'owl all t applkabl¢ Directiolls given by the Charity Conjni1on uuder Soction 145(5Xb) ofthe ACL Independent exlmlner'a st¥4ttmell Since the dwlty'& gr055 in¢ome exceeded £250.(XM) your examtser nwst bo & member of a bodi. lE&t in sectlon 145 of the 2011 Ad. l confi that I am qld lo jertth the ¢xamination because l am 8 member of the tUStttutr of Chanor¢d Aru0thts IL England and Wde5 (ICABW), which 1$ on¢ of the Jisted bodiw. I have COTapl&ed my oxomithoD. I ci)nfirm thot no JBaterial m8ders have Come to my attentlon In cOllt[0n Hdth the examin8kn githg me cau8E to beliw¢ that iti any materlal rnspe¢t: accouttrg records wern not kept in ofthe ¢Trlty as r¢qUed ty 8eetion 130 of the A¢ finaneial statements do not accord wttithose Tecord%" ¢ the fi]wl¥l ststeu]eDts do not ¢onwly with Tk 8pplic4ble r¢quiremwts conceming the forni att& content of accouts out in tho Cb2rities (Accounts al Rgporlq) Regulations 21X)8 other than any ro4lTement tIt the llccots give a 'true 4Dd fatr vkw whirh is not a matter collsldered 88 part of ark iaikpentht ex8mitho I bave no concern5 alld bav¢ come aCTOSS no Ot1 IDatt$ in cornection with th¢ &¥amition to which tltiOn should be dtawo iti thi5 rcport in order kn CDknle a prow dersnding of tbE a£wunts to be reaohed. V8S08 E. loannou Ind¢p¢ndentExaminer Clrtered Ac¢outLtallt 1278Jti&i Road London N20 9RS 4 February 2026
Greek Orthodox Communlty of Bamet statameni of Flnanclal Acllvltle8 Year endod 31 Doc•mbar 2026 21n5 2024 fimds TOlln& Totsl finds tome aTrd DollationB )d legacio Investment in¢<)n 170,316 159,107 329.423 170J16 X59,107 329,423 141,576 171.449 313,025 Total Income Expelldllur¢ Expenditure ou charitable aottYitt¢s Total ¢xpendlthre 285.593 28S,5YJ 28S5YJ 306,089 306,089 285.593 Net IneoD and net movement InIund 43.830 43,830 6,936 RecDrtclll*don Df fimd# Totsl funds brought forwllrd Totsl tuttds ¢An4 forward 1,596,639 1.640.469 1,596,639 1,640,469 I,589,703 1,596.639 The Jlatemellt of IlDan¢ial activiti indudeJ all g&lns 81 losses ffCw18 in the y¢ar. All in¢om¢ and expendAture dori from cODt[n tiViti Thp nates on pages 7 to 14 forni PArt of th•50 finan¢lal statements.
..•rn•k Othadox Cammufilty of hrmt 11 ts•i•hib•r 2021 11 rath rt14ikMélfylbAYI 32&149 14 17,914 14739 L61W9 I)639 144)A69 LYJ4639 IJW39 2Wthlatts¥4r¢4 onbebalfof d*Ew¢ty. pAgoa7ttr14kffii pwtoltlM•flMnaW •l•tsm•
Greek Orthodox Community of Barnet statsm•nt of Cash Flows Year endod 31 Decernbgr 2025 2024 Cash floJYs from op¢rotlDg ALivlt Net in¢ome 43030 6936 Adjwlmentsfor.. Dividends, it]ternt rnts from illvefjtmerts Interest payaile and similar cbarges Ac4rned exn5¢S (159,11ry) (171.449) 460 2A69 Chonges in.. Stocks Ttade and gtherd¢btor8 TTade aud Dtber oraiiors c}1 g¢n¢rated from operat108 11,800) (24,769) 706 (42,176) 1,948 (204.281) (137,791) (880) (138,671) (460) (204.741) Not cash used in operating aetty1$ Cash Iknv8 from inve4thig acdvltlab 171.449 171.449 Net cash from inYe8tlng a¢tlvMes 159,1Tr7 Net iJ¢rea801(threa8¢) In cash gnd CA8k equlvalents Cash alld ea8h u1]ellts al begitinlng of yer Cash And cash 4utval¢llts gt end of year 20,436 235,884 (33,292) 269.176 235,884 256J2 Thè notes on pago8 7 to 14 fomi part of the8e financial 8tatom8Trt3.
Greek Orthodox Community of Barnet Nole8 to the Financlal Statsments Yoar gnded 31 December 2025 G¢nerl Infomatlon The ¢harity Is a public benefit entity and a regi5terol ¢harity in atMI Wales 8nd is unillcorpo.-dtl. The J(L&s of tho principal office St èKichael's cathth Goldet¥ Green Rottd, Lond fiWII 8DA. stteMent ofmplln¢o These finattc:.aE staJrIts Eave bean par &D compllall¢e with FRS 102, Tr Flnanoial RKportll Stsrhard applloable In the UK and the Republic of Iwland,, the Ststemeht of Recommend Pracilce appIlble to ch[lIeS PPill8 tILe]r acco'Jrts in w)rdallr£ w.th the Fil101a1 iieporting Standard applicable the UK and Republic of Irela1 (FRS 102) (Cbarities SORP (FRS 102)) and tho ChArtties A¢t 2011. AOntIng polldag B8Jl& otpr¢pirtio]L llnanolal s(alnenÈB haye been prÈpwl on the historicd cost basls. as mTrllfied by the reVaItion of certain finelat &ssets and li8biltlles and iThvestnprt prJp¢rti¢s m¢&8wed at fair value Tho financial statsments are prEpal in Sterli whith IE the fjJnCtion ¢urrvncy of thé entity. Golng eonurn Fund aecounthig UJirestri¢tsl fjjnds are &vallabk for se at tho di3cretion of the tnk8tee8 ty firther atw of the ¢bart purpoyes. D85ignthd funds arn unreknctsd futhjs earME by the trustees for pgrtith firture project or ¢omnthment R¢3tr1¢ted fid$ are subject1 to restrictions on thetr eXpeli(re declated by the don¢x or througb the ierny of att appeal. and f&U itito one of two wb¢lasw: .*strIcl income fLmd8 or endowmont fimd5.
Greok Orthodox Community of Barnet Notes to tha Flnancial Statements (conth Year onded 31 December 2025 Ae£wDtlng pollcl¢s tn¢omJng rewurcos All Incomiug rEsour& are In¢lutsl in the SWTement DC fjnar.ciot aaivitie& when entitlement has pSed to th¢ tharlly, it Is probjme e(x)IM¢ berrfts associated wlth the tr8TJ38Ction wlll flow to the ¢h8rty Bnd the amount e4n be It&bty rneasUteL Tho following spe¢lfi¢ poli¢i¢s are applied to paTtiGuk- ¢at¢gories of Income: income from donations IY is there is evAdgnce of ontiilement to the gift, coipt is wobable and i($ amount¢all mUl¢d reliabty. Jn¢ome from don8Led goods is rn80 at the fair vliuo of th¢ good& unless thts is imprncti¢al °&sur¢ ttliably, In which ¢as¢ the ialue i5 deriyed fmm the e4)st to 1he doll or th¢ e6trmated resale vatue. Donated faciLties alld ViceS ap reco1 in the a¢c<)unts when re1ved if the valu¢ ¢an reliably [nea8w. No amounts are tnclutsj for the c4)ntslbutlon of gener81 volunteer& In¢ome from confTrcts for suwly of Servi is with the d¢Uvery of the ¢ontrnet¢d seryice. Thi5 18 classifieA &5 unred funds unkn Ilwe IB a ¢ontroctual requirement fot it to spont on a p8fiicular purpose aud rgturned if un5penL In Nbl¢h cas# It Rosour¢¢s expended Expettdlture Is recognssed on an awnJ819 b&8is as a Ilabiilty 18 iti¢urMJ. Extenditure includes any VAT which b¢ fully recovérn& ttud ig ¢iwified under headmw of the statemtht of finallci41 tivAties to which it relates: &¥kMdlturo on raising fullds inouts the ¢058 of all fjJtyJraisillg actlvitl¢s, ¢v¢nts, nctrn. ¢haritable trading activi0 alldthe sale of donatsl goods. ¢xpenditwe on charltablo 8CtiFities illGluts all costs IncwJ by a ebarity in uDdertskns a¢tivities that funher Its ¢hArit8bl¢ aljns fix the beDefit of its beneficiarlES, including th08¢ gUPPOrt Costs and costs Trlating to the govemats¢e of the apFQrtioned to ¢iartt&ble activttles. other ¢xpenditure includes all expilUre that is trither relata4 to raislDg funts for the cknity nor part of its eXpendIti] on charitsble activitiey. All G(Ists are all(Kated to expthditire catsgorles nfltIng tt¢ of the Trsource, Dir¢ct Costs attrLbutable to a singl¥ actiiTty r¢ Allo¢8ted d]rtty to that 8ctivitv. Shad CLK8ts dre apportiolled betWn the actIviti tF.¢y wlltrlbule to on a r¢nabl4 istif&ble a1 wn3iStent basis. Tnb et5 TaDglbl6 ets are inltlaiiy recorded at Ind SuqJentIY st*d at cost le&8 atty wumulated depreciation atld Ir.p8irment losses. Any ta1¢ assets trIe& at rnvued onounts are re¢ded at th¢ fatr valur at tbe date of T¢valu&tioll less any subxquent accumulated depreciation and subsequant aCcu]lluLat impairn]ent1055a8.
Greek Orthodox Communlty of Barnet
Noto8 to the Financlal Statemonts r¢wthu•dJ
Y•ar endod 31 December 2026
Acwullthig pollcks {L¥
Tamglble Asatts{ffIJ
An lo th¢ wryi08 amr of all asset 85 a reAu]t Df a revaluatio IB wogDiAed in ¢)thgr
r¢¢ogllis galns and losso unless it T¥erS a charge for inwairmott that Iw proiryously been
recognisl a5 expellditure the sthment of fiJanGiftI acdvities. A decrease In the otrnykng
amouttt of an 8&8et 8 r¢sJlt of revAlUfttiO is In thher ferJLVi8ed galns alld Ios8e8,
except to which it offtets any Ff¢ViOUS revaluation gaiffj in wbich the1005 is shown withkn othr
recogntsed gains aud10s8es on the statement of fin&Id1 gctivitie&
Doprecladoll
Depreclatton is calculatsd so As to off the CO or v8luallon of Bn a&se¢ le&4 its re51thl valu
over tke uSefi economi¢ life of tIt &8s& a5 follow3..
Fixture5 & FIttIDgs
Equipment
IDve8lm¢nts
UDllsted equity invagtm¢nts aro inltially wxded at subwnlly memd 4t fair value. If
falr Val c4nnot be reliably m¢asurwl ossets are me85uffA at cost less iuw8irmoDt.
Listed Investm¢llts are mea%ureAI at fair value wlth ¢kng¢s in falr vatue bel recOlsed IA in¢ome
or expendlture.
Inv¢¥tm¢nts i• loCk
InveBthents In &syociat&8 a¢t¢d for In accordanee with the c(¢ model are recorded at C03t less
umulthd [tllpent la89es.
InVestgts in assooi&t& Accothited for ill acwYJaDk- wlth the fair vatllè mdel are initially Monled
at the trans&ction pri¢e. At ¢L-h MPOTting d4 the iov&¥Jlleuts ar¢ eased at fair valu¢. wtEh
¢h09 In fair V9h takcn •through tncomB or exJenditLre. Where It is Impra¢d¢4bl¢ to m8a8ure f4ir
value reliabty the cjjst model wiIl be adotrtts
Dividends and other d1stltbs)mS reCeId fr(An th¢ Imlmfflt Bre reCOla a8 income hithout
r¢ggrd to whether ibe distrll)utloDS ate from awjnulated profits of1he a&8o¢lats l5]Ug before or
afterthe date of aqui8itioJL
Inv&¥tments kn joknt v¢ntstres
Inv?stsn6nts ill joymtty controlled eaJtitie8 XCoted for lrt with the cost model Ire
InVeSt&ts in"jointty controllbl etiiities accourtrd for in aCCrf9 with the fair value m¢)del are
initially recorded &t the transaction pri¢e, At eath rotKJtting da the invesltDents aro rneUred at
Val with ¢hang03 in fdir value tAkeft throLgh income or c4athye, Where It Is hllprnotlcable
me&8Ltre fair value reli&bly the c081 thodel will be adopt&l.
DIVId3 and other disttlbutiony Yeceived from tho InvestMt a c{rnig¢d as inwme with(put
regard to wfther the distributions are w4ulllul
Greek Orthodox Community of Barnet Notss to tho Flnancial Statsments l¢c4Jdttu Yoar ended 31 Dacgmber 2025 A¢DDlIng P)JieSe8 (4Y JmpafrmeDt of fixed A r¢vi¢w for IndlcAtot8 of impairmeEt ig canied out 8t eacb reportiDg date, 51uth the CoVebIe amount being estlmated wthere such indicatLNs oxuL wIe tr.e c8nylng valu¢ ¢xGeeds the ¢overable 8moum, the asset Is IMpr•I accordIY. Prior imp&irnients are a180 review for possible rtsvetgal at eachrep)rtlng date. For the pwposes of bnpaiTment it i8 not Pr1)le to estimat¢ th¢ tt¢ov¢rable amDUllt of an Indidual ass¢L au &StInle is llwle of the recov¢rabk arn(rtt of the casb.genetating unlt tr which the Se1 belongs. The ¢&gh-8en¢rating untt the smallest identifiabk group of w¢ts that Includes the a¢t and generats5 c4sh itfflows that I%¢1Y indepethi of tho GBsh intiows from othBr sets or gn)ups of Lqsets. For ImpalrmeAr. testlng of gordwill goodwill acquired In a buslness comblnation 15, from the qutsition date, allorAted to each of the casltrgenerating units that are eXPd ty Iwlefit from the simergies of the c0miillati0 iffe5pective of whether othtr 8&Yts or liablllties of the ¢lw4ty ore &8sIgn to thos¢ un(t& Sto¢k¥ Stsks are measured the lower of c05t 2nd Ling priw le5S Gosts to tslete sell. Cost includes all costs of ptr¢base. costs of convenlon and otk cosLs inrurr&J ltt bringing the stock to its PTe8vnt10&2tion and conditio Flllan¢lo] Illmruments A financial assot or & Inancial liabilty is rery)gDi8l only when tha c]wity bKomes a p8ty kn the conlracbjal provisions of the instTLTnenL Basic fin8nclal ijjstruments aro Inltlally Twrris¢d at the amount re(Yivable or pwabl¢ in¢luding any reLatrJJ traThfaOtii costs. Cutr¢nt aud cwrent liabi]ities 8re subswandy m¢asura at the c8sh or other cooslderation expected ¢0 be pald or recetyed and Dot dTSCOUtth Dobt Jtt81nttnellts ar¢ subsequently measu1 at BMortisj CL. Where inva8tmenty in sbare5 atE publlcly or thpir fair value can 0thawl be me8sur&l rellabty, tbe investllom is wbsffjuently mwswed at fair Yalug with ¢bung¥s irk fair value xecognised in income and ewndith. All such ate subgequentty measu at les8 Irupalrniont. paymellt for 8n &ssot 1$ defetted tyona llornal buSiti5 Icrll or finan(zd at a rats of AnLer¢st is not a Market rat4 iri wbich casé the a&s¢t i8 measived ar thE psent valu¢ orth¢" paymwts disGount at 8 nTrarket rate of interest for a 8imi18r debt Othtt £llncial inytrum8Dts are suw D)&&sured at fair value. with w chang&s Tecognlsed in the ststement of fiThgn¢ig1 8¢tsvits&% wttE the exwtion of bedng iustnm¢nts h a desigtt4tsd hedging TrIatiOnshl. 10-
Greek Orthodox Community of Bamet Nole8 to the Flnanclal Statements feonlknu•41 Year •ndod 31 Dx•mbor 2026 AgL¥Junthig poll¢led {wnthve4 lll8trnthellts (toJth4 iwairJll¢nt at th¢ ¢nd of ¢a¢h reporting dat& If there is objecttve eyidellco of ImpairmenL 8n is recogui8¢d under t1 8pprnpriate helIng In the sts[eM of findla1 actiirytt¢s in W¢b the inltiel gthwas recogTllsed. For all equlty Instruments of sI1fiGAUK aad c4her finattclal that are individually Slficall( th&9e are L4less Individually for ImpainrtL Ofri fin1&1 ets ere either essed llldivlthy or grouped QLthe basis of sitnilaroT1tJjsk cl]1$1¢5. Any rever5al8 of impainnent ue rognISed in]mediatety. to tho extent th8L the reversal does not r¢8uIt iti a catryillg arno1]nt of th¢ fil181 w¢t tbAt ex¢eeds W] the carrying amount would have been had ttL¢ iwpairtuent notpJeviousty been ]Eed. Donatlons #nd leq¢ks unrestr Totsl FDndJ unrrictsd Totsl Funts 2025 2024 rJ)Dations T¢¢Olv¢d Membership Church collkxlk4 futtLIoDS & secrements School Fees & FuDCtioft tadios A%80¢iation Fees & FlU110n$ 11740 630 12,740 630 26535 26.535 I IC,773 32,590 13.583 lJffj773 32.59D 81,288 25,443 8,310 14l,576 81288 25.443 8210 141.576 170,316 170,316 Investmelltincome Unre4tr1¢1l Totsl Fll]S UDre8tri¢ted Totsl Funds 2025 Funds 2024 Hall Rontat tncome 159.107 IJ9,107 171.449 171,449 Expendltsr• on eb4rltabk o¢tfvitle8 by fAlld type ullrestri Totsl Funds ureICt¢d Tothl Fuuds 225 Futuls 2024 Church Hall S¢hool lies AssLxiatio Siipport costs 139.866 85.J95 47.691 12,061 880 139,866 85,1195 47,691 12,1161 880 178.414 90,433 36,782 178,414 90,453 36,782 460 285593 285A93 306,089 306,089 11
Grgak Orthodox Community of Barnet Nots8 to tha Flnanclal Statoments (¢onffftw Year ended 31 Dgcamber 2025 xpendlthre oll ¢hJrltsbl¢ a¢dvldeB by a¢tivlty type Activitl Totsl thnds 2025 Tot81 fund 2024 dirttty Siwrt ¢oyts Church l39,866 85,095 47,691 139,866 85,095 47ffj91 178,414 ,433 36,782 460 SCI1 Governan¢o Costs 880 272,652 27331 306,089 Staff costs The totsl staff ¢osts e(nployoe bmefft4 forthe rewtsllg wlod ate ed as follows: 2025 2024 Wws and satarie5 6V99 53,835 The avttage head of employ dwing the year vm.2 (2024.. .2). The aver¥ number of full. thn¢ eqwyalent ODJployees du[lltheYEr is 8nalyl follows: 2025 No. 2024 Number of 8tsff No employ I1Ved ry10y benofits ofmore than £60.(Hl) dffjg tha year (2024.. Nll). Th18tse MlleratIOn and e4nyth No trustee rgceivedrenumeration fortsArrok. 10. TAngibk nxed Land aThl Fixtures end buildin8S fittings Equtpment TotAI At l Jano*ry 21llS and 31 Dernlxr 2•25 1.184,874 117.174 17,487 IJ19A33 Depredallon At l January 2025 4nd 31 D¢ber 2025 27,025 9,282 36,307 CArrying At 31 De¢ember 2025 1,184.874 1.184,874 9¢L149 8,205 I2,228 1283.228 At 31 December 224 90.149 8,205 With offt from year eIed 31 L(lr, 199& the Trusk¢8 bav¢ decid not to provide depreciation on PlanL Machiw. Fixti]Ms & FItti, ]n the AccouiLts. -12-
Greek Orthodox Communlty of Barnot Nots$ to the Flnanclal Slatgments CGtythu•¢ Yoar •ndgd 31 December 2025 11. illY¢itments Other JnvestmerttA Coot Dr valuatlox At I latLuary 2025 Addltiong 2,001 At 31 Dee¢mb*r 21125 2,001 IMprniellt At l January 2025•nd 31 ])eber 2025 At 31 Deeember21)U 2,001 2,001 At 31 Decetllbor 2024 All ]nv¢llts shown abov¢ 9r¢ held at FrnbJaliryL 12. Stockj 2024 R&w and r¢Asun]Ables 1,80Q 13. DebtDrJ 2025 20 Trade debt8 ijoo 104,637 9,177 Its,034 900 1365 1,265 Prep&ym¢llts and a¢¢rued Income 4. Creditorj: #mvwits fat due Trhhln One year 2025 2024 15.445 2,469 17,914 14,739 Accruals ar deferred in¢ome 14,739 -13-
Greek Orthodox Community of Barnet Note8 to the Flnanelal Statements (MI Yoar gndod 31 Decembgr 2025 10. AD8tyiJ# of ¢harltable ffqnds urr1ed At l JaTllW 202 At 31 D•oember 2025 General fimds 1.596.639 329,423 (285,593) 1,640,469 At l January202 At 31 Detllb 2024 Incom¢ Exp¢ndifJre Genoral fimds 1589,703 313,tr2S (306.089) 1,596.639 16. Allalysts of llet wets funds Unt¢thicted Yotsl Ilund$ Funds 2025 T8ttgible fixed &8s¢ts Current a&8ets 1285.229 355.240 L285229 355,240 iyet g5ts 1,64J.469 1,640,469 Unrestrlcted Tot Fvnds Funds 2024 T1b10 assets 1.28S.229 311,410 1,596,639 1.285229 311,410 .596,639 Net 88¢ts 17, Ana]yii8 of ehang¢s In net debt At At l Jan 2(Y25 C&sh tlows 31 Dee 2025 Cash at bauk aud in baad 235,884 20,430 256J20 .44-
Greek Orthodox Communlty of Barnet Management Infornxtion Ygar ended 31 Docember 2025 The followlng pages do not forni part of the flnanclal slatoments. -15-
Greek Orthodox Communlty of Barnet Dotalled Statomont of Flnancial ActlvlloB Ygar •nded 31 D•comber 2025 2015 2024 Ittcome endowmutj DonAIIoTL8 a]Id loggths Donations received membebip ChurGh collectlons, frnotIo & s&crem SCI01 Fe&8 & Functions Ladi¢9 A$s[lati.00 Fees & Functlonq 12,740 26,535 110,7TJ 32.5 13,583 17D016 81,288 25.443 8.310 141,576 Invobtment Ineojne Hdl Rental ]ncome lJ9.107 171,449 Total lllcome 329h23 313.025 KendItUre xpendlture on ¢knrlt*ble thttkJ PurGbAsos Wages 34laTles Retst Rates alld water Light attd hoat Repairs 3JyJ mailrfenance Jllsurnllce Telephon¢ Other cffice ccKsts Oth¢r intsrest pable and similar ¢hargos Clwitsble Donatiffls Church Expenditure IL419 6&399 20265 3ffj54 2&737 77J45 iiwo 11.829 53,835 40,498 3,120 45,665 92.877 1.985 5.643 5,058 460 3,0 42,119 306,089 3L171 273,532 Total expendityre 28$593 306.089 N¥1 In¢om¢ 43WO 6.936
Greek Orthodox Communlty of Barnet Notes to the Dotsllod Statsmont of Financial Actlvlues Year onded 34 December 2026 2025 2024 Eype]kdltur¢ on chArttAblc Church Cat]dles & ot&¥r purch&8&8 11,419 44207 11,829 38,9LI 20,5 218 31,487 21,190 1,185 S.643 4,192 3,000 40,259 178,414 lient and Flat Expens&9 R*e5 & Water Llghi & Heat Repairs & MalnÉenan 9,816 19,934 Telaphone Otlker Offi¢e Costs Church Don&doos Chumb Expen9&8 9rt63 3059 41100 27937 139066 AcÈlplrt&g uAdertakeA dtred R8les & WattJ Lisbt & Heat Repai & Malntsuaw 3W6 18J21 58,011 617 2.902 14,178 71.687 800 866 Hall Other Rwse8 81095 90,433 School Acilvbies undertakÈN dIr waglsarles Sehool Rent School 24J92 265 3,234 47.691 14,924 19,9)8 1,860 36,782 Ladies knoei4tion AeilviileA undertaken dYeLYIy St Helens Ass0¢iationFunctloDs 12,061 Governan¢¢ costs BoJ)k Charges and Intrrest Kxpendlture on charitsble adivitt I.593 306,089 17.