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 ffina￿￿1 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 aCUvif￿8
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 Adml*btr#tl¥¢ detalts
Reglstsr¢d tharlty Dame
Cbarlty re￿atrOllo￿ llnmber
277078
Prlllejpal offl
St Mlchaells Cathedrnt
Crfjldths Gr￿llROad
Lottdon
IYII 8DA
Yh¢ truits
Tho ATchbF3hop of Thyatsfrn atsl
Gre* Brrth N￿1￿% Loullas
Dr Alex8Athos N Comni
Dr S￿Vr￿ Seretis
Mr George C Roth￿￿0$
Mr ￿VV¥S PavIides
Mr ￿LChoI9£ J K9￿uS
Company secretary
Chrtstopher Yiannakas
Indèpendent oxamlner
StrU¢thI￿ governAn¢e and manaymeftt
The Greek Orthodox CoD]U[￿Lty of Bernrt i4 ¢QD$titu￿l &¥ an charity, the a(*ivitie8 of
whloh are governed by a deed dthl 7 De￿￿￿. 1978.
Th¢ tr￿#Be8 oversee aud auLiorise all expellditttre of tho clwity &8 Wtll &8 maia fund Taising events,
such as iba annual dTnner aDd dbnc*.
The ￿tL001 15 rutt bylh¢ s¢hool comtyits. its chairruan atdthe ￿e&dn￿.
Th¢18dles IS￿￿1atIon 18 Tlln byits own appointal Collulli￿ al￿ ¢boiTh¥cdnatL
ObJectfv¢s #lld a¢tlvlde$
The obj￿tIveS o£the cballty are to promo¢ the (3reek Oruwdox faith and the ortlwdox ch32it8ble
institution& th parti¢ui8rtO 811PWrt, &Npand and devfl(y a￿￿ek 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 PrOf￿1￿g 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 Infra￿c￿ll￿ 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 pron￿tiOn 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 $i￿ed on behalf of the board of trustees
by:
Mr Savvag Pavlides
Trustee
Mr Nith)ias J Ka￿

Greek Othodox Communlty of Barnet
Indepondent ExamIne￿3 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 1￿claI sts*meThts of Greek Ortlth Cominunity of
ljaff￿t 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
aaGOrd￿Ce wlth tha requlretnents ofthe Charities A¢t 2011 Aot,).
I report In resp¢ct of my eX&ni￿on of the eI￿rI￿5 finan¢lo1 ststemurtB c&ffied out und¢r 8¢ction 145 of
tb¢ 2011 Act in carrying out my examioatson I hllve fo1'ow￿l all t￿ applkabl¢ Directiolls given by the
Charity Conjni￿1on 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 q￿l￿d lo ￿￿jertth the ¢xamination because l am 8
member of the tUStttutr of Chanor¢d Ar￿u0th￿ts 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
cOll￿t[0n Hdth the examin8kn githg me cau8E to beliw¢ that iti any materlal rnspe¢t:
accouttrg records wern not kept in ofthe ¢Tr￿lty as r¢qU￿ed ty 8eetion 130 of the A¢
finaneial statements do not accord wttithose Tecord%" ¢
the fi]w￿l¥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 ro4￿lTement tI￿t the llcco￿ts 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¢ &¥ami￿tion to which
t￿ltiOn should be dtawo iti thi5 rcport in order kn CDknle a prow ￿ders￿nding of tbE a£wunts to be
reaohed.
V8S08 E. loannou
Ind¢p¢ndentExaminer
Cl￿rtered 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 TOl*l￿n￿& 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 8￿1 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 AL*ivlt
Net in¢ome
43030
6936
Adjwlmentsfor..
Dividends, it]ternt rnts from illvefjtmerts
Interest payaile and similar cbarges
Ac4rned ex￿n5¢S
(159,11ry)
(171.449)
460
2A69
Chonges in..
Stocks
Ttade and gtherd¢btor8
TTade aud Dtber oraiiors
c￿}1 g¢n¢rated from operat10￿8
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 ￿u￿1]ellts al begitinlng of ye*r
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¢ner*l Infomatlon
The ¢harity Is a public benefit entity and a regi5terol ¢harity in atMI Wales 8nd is
unillcorpo.-dt￿l. The *J(L*&s of tho principal office ￿ St èKichael's cathth￿ Goldet¥ Green Rottd,
Lond￿ fiWII 8DA.
st￿teMent ofmpll*n¢o
These finattc:.aE sta*J￿rIts Eave bean p￿ar￿ &D compllall¢e with FRS 102, Tr Flnanoial RKportll
Stsrhard applloable In the UK and the Republic of Iwland,, the Ststemeht of Recommend￿ Pracilce
appIl￿ble to ch￿[lIeS P￿P￿ill8 tILe]r acco'Jrts in w)rdallr£ w.th the Fil￿101a1 iieporting Standard
applicable the UK and Republic of Irela￿1 (FRS 102) (Cbarities SORP (FRS 102)) and tho
ChArtties A¢t 2011.
A￿O￿ntIng polldag
B8Jl& otpr¢pir*tio]L
llnanolal s(al*nenÈB haye been prÈpw*l on the historicd cost basls. as mTrllfied by the
reVaI￿tion of certain fin￿elat &ssets and li8biltlles and iThvestnprt prJp¢rti¢s m¢&8wed at fair value
Tho financial statsments are prEpa￿l 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 fi￿d$ are subject￿1 to restrictions on thetr eXpe￿li(￿re declated by the don¢x or througb
the ierny of att appeal. and f&U itito one of two wb¢lasw: .*strIc￿l 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
p￿Sed 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 ￿ m￿Ul¢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 reco￿1￿ in the a¢c<)unts when
r￿e1ved 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 unr￿￿ed 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 ¢05*8 of all fjJtyJraisillg actlvitl¢s, ¢v¢nts, nctrn.
¢haritable trading activi￿0 alldthe sale of donatsl goods.
¢xpenditwe on charltablo 8CtiFities illGluts all costs Incw￿J 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 exp￿ilUre 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 nfl￿tIng tt¢ of the Trsource, Dir¢ct Costs
attrLbutable to a singl¥ actiiTty *r¢ Allo¢8ted d]r￿tty to that 8ctivitv. Sha￿d CLK8ts dre apportiolled
betW￿n the actIviti￿ tF.¢y wlltrlbule to on a r¢￿nabl4 i￿stif&ble a￿1 wn3iStent basis.
T￿n￿b￿ ￿et5
TaDglbl6 ￿￿ets are inltlaiiy recorded at ￿ Ind Su￿qJentIY st*d at cost le&8 atty wumulated
depreciation atld Ir.p8irment losses. Any ta￿￿1¢ assets t￿rIe& at rnv￿ued 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
recognis￿l 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 re51th￿l valu
over tke uSefi￿ economi¢ life of tI￿t &8s& a5 follow3..
Fixture5 & FIttIDgs
Equipment
IDve8lm¢nts
UDllsted equity invagtm¢nts aro inltially wxded at subw*nlly 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￿ recO￿lsed 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 [tllp￿ent la89es.
InVest￿g￿ts 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¢ ￿eas￿ed at fair valu¢. wtEh
¢h￿09 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 d1stltb￿s)mS reCeI￿d fr(An th¢ Imlmfflt Bre reCO￿l￿a 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 XCo￿ted 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 rne￿Ured 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.
DIVI￿d3 and other disttlbutiony Yeceived from tho InvestM￿t a￿ ￿c{r￿nig¢d as inwme with(put
regard to wfther the distributions are w4ulllul￿<d ptt>fits of the jolTht v%nbJte arising kfore or
fter the dats of acquisition.

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 ￿CoVe￿bIe
amount being estlmated wthere such indicatLNs oxuL wI￿e tr.e c8nylng valu¢ ¢xGeeds the
¢overable 8moum, the asset Is IMp￿r•I accordI￿Y. Prior imp&irnients are a180 review￿ for
possible rtsvetgal at eachrep)rtlng date.
For the pwposes of bnpaiTment it i8 not Pr￿1)le to estimat¢ th¢ tt¢ov¢rable amDUllt of
an Indi￿dual ass¢L au &StIn￿le is llwle of the recov¢rabk arn(rt￿t 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 eXP￿d 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¥
Sts*ks are measured ￿ the lower of c05t 2nd *Ling priw le5S Gosts to ￿ts￿lete 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)gDi8￿l 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 measu￿1 at BMortis￿j 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 buSiti￿5 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 p￿sent valu¢ orth¢" paymwts
disGount￿ at 8 nTrarket rate of interest for a 8imi18r debt
Othtt £ll￿ncial 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 bed￿ng iustnm¢nts h a desigtt4tsd
hedging TrIatiOnsh￿l.
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 he￿lIng In the sts[eM￿ of find￿la1 actiirytt¢s in
W￿¢b the inltiel gthwas recogTllsed.
For all equlty Instruments of sI￿1fiGAUK aad c4her finattclal that are individually
S￿lficall( th&9e are L4less￿ Individually for Impain￿rtL Ofri fin*￿1&1 ￿￿ets ere either ￿￿essed
llldivlth￿￿y or grouped QLthe basis of sitnilaroT￿1tJjsk cl]￿￿￿1$1¢5.
Any rever5al8 of impainnent ue r￿ognISed in]mediatety. to tho extent th8L the reversal does not r¢8uIt
iti a catryillg arno1]nt of th¢ fil￿￿181 w¢t tbAt ex¢eeds W]￿ the carrying amount would have been
had ttL¢ iwpairtuent notpJeviousty been ￿]Eed.
Donatlons #nd leq*¢ks
unrestr￿ Totsl FDndJ unr￿rictsd Totsl Funts
2025
2024
rJ)Dations T¢¢Olv¢d
Membership
Church collkxlk￿4 futtL*IoDS &
secrements
School Fees & FuDCtioft
tadios A%80¢iation Fees & FlU￿110n$
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¢1*l 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 u￿re￿ICt¢d Tothl Fuuds
2￿25
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
SCI￿1
Governan¢o Costs
880
272,652
273￿31
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[ll￿theYE￿r is 8naly*l follows:
2025
No.
2024
Number of 8tsff
No employ￿ I￿1Ved ry10y￿ benofits ofmore than £60.(Hl) d￿ffjg tha year (2024.. Nll).
Th18tse ￿M￿lleratIOn and e4￿nyth
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 2￿24
90.149
8,205
With off￿t from year e￿Ied 31 L￿(￿l￿r, 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
IMp￿rniellt
At l January 2025•nd 31 ])e￿ber 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 debt￿8
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
u￿r￿r1e￿d
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 D￿etllb
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 g5*ts
1,64J.469
1,640,469
Unrestrlcted Tot￿ Fvnds
Funds
2024
T￿￿1b10 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
membe￿bip
ChurGh collectlons, frnotIo￿ & s&crem
SCI￿01 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
K￿endItUre
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 p￿able 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￿
wag￿ls￿arles
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.