2024-12-31-accounts - Orthodox Church Of The Nativity Of The Mother Of God Bristol

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Orthodox Church of the Nativity of The Mother of God Bristol

Registered Charity No. 290747

Annual Report and Financial Statements Year Ended 31[st] December 2024

CONTENTS:	Page
Legal and Administrative Information	1
Report of the Trustees	2 to 5
Independent Examiner’s Report	6
Statement of Financial Activities	7
Notes to the Accounts	8

Orthodox Church of the Nativity of The Mother of God Bristol

Charitable Status: Orthodox Church of the Nativity of The Mother of God Bristol is a Registered Charity no. 290747

Church Address: Orthodox Church University Road BRISTOL BS8 1S

Trustees:

	Date Appointed	Date Resigned
Neil Andrew Brent	12-Mar-11	N/A
Kate Hearn	09-Feb-14	N/A
Lydia Kellett	23-Sep-18	04-Feb-24
Robert Beavis	22-Oct-12	04-Feb-24
Michael Cooper	04-Feb-24
Rebecca Cooper	04-Feb-24

Bankers: Lloyds Bank 58 Queens Rd BRISTOL BS8 1RQ

Independent Examiner: Richard Ridler

36 Walden Road Sewards End Saffron Walden ESSEX CB102LF

Orthodox Church of the Nativity of The Mother of God Bristol

REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31[st] December 2024

Objectives and Activities

Summary of the purposes of the charity:

The Church exists to provide for the religious, cultural and pastoral needs of Orthodox Christians in the area of Bristol City, Gloucestershire, and Somerset in accordance with the doctrines of the Orthodox Church under the Oecumenical Patriarch.

Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.

During the reporting period the Church provides regular weekly church services as well as all key feasts of the Orthodox Church.

Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit

The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when planning our current and future activities. We understand that they comply with this guidance.

Church Activities Achievements and Performance

Particular highlights of the year were Archbishop Nikitas’ visit on our Parish Feast-day, and the celebration of the 75[th] anniversary of the founding of this parish in Bristol Cathedral.

New people from non-Orthodox backgrounds continue to find us. We received 6 adults in the last year, with more currently at various stages of their journey in the faith.

We continue to ensure that the building we use is fully maintained and collect monthly parish contributions towards the Building Fund. Added to this fund was a significant grant of £5,000 from the St Nicholas Educational Trust. These were put to good use and works were completed in 2024

The stonework and windows in the altar area cleaned and repaired
Roof-level water ingress at the back of the church will be investigated and rectified.
When we are able we will be replacing the infra-red heaters
Urgent maintenance work will also be done on the central heating system

Routine inspections of lightning conductors and fire extinguishers were also carried out

Financial Activity

	2024	2024	2024	Change	2023
	Unrestrict ed funds	Restricted funds	Total funds
Total receipts	£32,525	£32,189	£64,714	£33,840	£30,874
Total Payments	-£17,098	-£62,450	-£79,548	-£61,694	-£17,854
Transfer between Restricted and Unrestricted	-£17,757	£17,757
Net of receipts/(payments)	-£2,330	-£12,504	-£14,834	-£27,854	£13,020

Receipts increased by £33,840 year on year. The changes between years are:

		Unrestricted funds	Restricted funds	Total funds
2023	Parish Fundraising	13,647	4,137	17,784
	Grants Awarded		10,000	10,000
	Other Fundraising	904		904
	Special Collections	328		328
	Sale of Candles/other items	1,858		1,858
	Total Income	16,737	14,137	30,874
Change	Parish Fundraising	12,100	-1,147	10,953
	Grants and other Funds	100	17,603	17,703
	Other Fundraising	1,732	1,596	3,328
	Special Collections	144		144
	Sale of Candles and other items	1,712		1,712
	Total Income	15,788	18,052	33,840
2024	Parish Fundraising	25,747	2,990	28,737
	Grants and other Funds	100	27,603	27,703
	Other Fundraising	2,636	1,596	4,232
	Special Collections	472		472
	Sale of Candles/other items	3,570		3,570
	Total Income	32,525	32,189	64,714

Grants changed as follows:

Grants changed as follows:
Grant from St Nicholas Greek Orthodox Educational Centre(RCN 271439)	£5,000
Grant from the National Philanthropic Society (USA) to fund community development	£7,603
Loan to cover cost of sanctuaryRepairs	£15,000
Total 2024	£27,603
Less 2023 Grants	£10,000
Total 2024 Addition	£17,603

An increase in general collection giving and sales of candles of £13,812 as a result of a continuing increase in church attendance
More details are in the notes to the accounts

Payments increased significantly by £61,694

		Unrestricted funds	Restricted funds	Total funds
2023	Church RunningExpenses	£10,192		£10,192
	Church Fabric and Purchasing		£2,940	£2,940
	Clergycosts	£2,500		£2,500
	Cost of Sales	£1,187		£1,187
	Major Maintenance
	Other Administration Expenses	£270		£270
	Other Expenses	£170		£170
	Transfer of funds collected	£595		£595
	Total Payments	£14,914	£2,940	£17,854
Change	Church RunningExpenses	£2,186	£3,702	£5,888
	Church Fabric and Purchasing		-£2,580	-£2,580
	Clergycosts
	Cost of Sales	-£660	£105	-£555
	Major Maintenance		£58,283	£58,283
	Other Administration Expenses	£70		£70
	Other Expenses	-£170		-£170
	Transfer of funds collected	£758		£758
	Total Payments	£2,184	£59,510	£61,694
2024	Church RunningExpenses	£12,378	£3,702	£16,080
	Church Fabric and Purchasing		£360	£360
	Clergycosts	£2,500		£2,500
	Cost of Sales	£527	£105	£632
	Major Maintenance		£58,283	£58,283
	Other Administration Expenses	£340		£340
	Other Expenses
	Transfer of funds collected at services	£1,353		£1,353
	Total Payments	£17,098	£62,450	£79,548

Major Maintenance cost of £58,283 was in total due to the stone repair and refurbishment of the sanctuary. This cost was covered by brought forward balances, a grant of £5,000, a loan £15,000, funds raised in-year for the building
Church running expenses increased by £5,888 mainly as a result of:

Central HeatingMaintenance	£1,639
Repair of Stained Glass Window	£3,702
Utilities	692
	£6,033

Local and International Support = Funds Collected

The Church contributed:

£750 to the Gaza Medevac Appeal

• £603 to support the Ecumenical Patriarchate / Archdiocese of Thyateira

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is governed by a deed of trust dated 31[st] December 1973.

Recruitment and appointment of new trustees

The charity will look for new trustees as required. Such persons will need to be eligible to serve in accordance with the Constitution. Trustees are proposed and seconded by church members and confirmed by a vote as described in the Governing Document. Since the end of this accounting period two trustees have resigned and been replaced as set out in the Legal and Administrative Information on page 1.

Reserves Policy

To retain sufficient funds in the bank to cover six months expenditure. As of 31[st] December 2024 the Church had £17,817 in the bank and cash holdings. This includes a grant of £7,603 from the “National Philanthropic Society USA)” to be spent in 2025 on community development. This leaves £10,214 which would cover 6 months general spend* at 2024 levels.

£79,548 less £58,283 major maintenance = £21,265

Trustees

Charity law requires the Trustees to prepare financial statements for each financial year which show a true and fair view of the state of the charity and its financial activities for that period. In preparing the statement the trustees are required to:

Select suitable accounting policies and apply them consistently;
Make judgments and estimates that are reasonable and prudent;
State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy the financial position of the charity and to enable trustees to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the church and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees on 14 October 2025 and signed:

…………………………………………… Neil Andrew Brent, Treasurer

…………………………………………… Kate Hearn, President

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Orthodox Church of The Nativity of The Mother Of God Bristol members of On accounts for the year 31/12/2024 Charity no 290747 ended (if any) Set out on pages 1 and 2 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/ 12 / 2024

Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:

accounting records were not kept in accordance with section 130 of the Act or
the accounts do not accord with the accounting records

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Please delete the words in the brackets if they do not apply.

Date: 02/09/2025 Signed: Name: Richard Ridler Relevant professional qualification(s) or body (if any): Address: 36 Walden Road Sewards End, Saffron Walden Essex CB10 2LF

Charity No. 290747 From 01-Jan-24 To 31-Dec-24

ORTHODOX CHURCH OF THE NATIVITY OF THE MOTHER OF GOD BRISTOL

Section A: Receipts and payments

Section A: Receipts and payments
	2024			Change	2023
	Unrestricte d funds	Restricted funds	Total funds
	£s	£s	£s	£s	£s
Receipts
Parish Fundraising	25,747	2,990	28,737	10,953	17,784
Grants and other Funds	100	27,603	27,703	17,703	10,000
Other Fundraising	2,636	1,596	4,232	3,328	904
Special Collections	472		472	144	328
Sale of Candles and other items	3,570		3,570	1,712	1,858
Total receipts	32,525	32,189	64,714	33,840	30,874
Payments
Church RunningExpenses	12,378	3,702	16,080	5,888	10,192
Church Fabric and Purchasing		360	360	-2,580	2,940
Clergycosts	2,500		2,500		2,500
Cost of Sales	527	105	632	-555	1,187
Major Maintenance		58,283	58,283	58,283
Other Administration Expenses	340		340	70	270
Other Expenses				-170	170
Transfer of funds collected at services	1,353		1,353	758	595
Total Payments	17,098	62,450	79,548	61,694	17,854
Transfer Betweeen Restricted and Unrestricted funds	-17,757	17,757
Net of receipts/(payments)	-2,330	-12,504	-14,834	-27,854	13,020
Cash funds lastyear end	12,670	19,980	32,650	13,020	19,630
In-Year Change in Funds	-2,330	-12,503	-14,833	-27,853	13,020
Cash funds thisyear end	10,340	7,477	17,817	-14,833	32,650

Section B Statement of assets and liabilities at the end of the period

Section B Statement of assets and liabilities	at the end of the period	at the end of the period	at the end of the period
Categories / Details	2024			Change	2023
	Unrestricte d funds	Restricted funds	Total funds
	£s	£s	£s	£s	£s
Cash	200	194	394	-301	695
Bank Account	10,140	7,283	17,423	-14,532	31,955
Total cash funds	10,340	7,477	17,817	-14,833	32,650
Signed by one or two trustees on behalf of all the trustees
	Signature			Date of approval
Neil Andrew Brent				14-Oct-25
Kate Hearn				14-Oct-25

Charity No. 290747 From 01-Jan-24 To 31-Dec-24

ORTHODOX CHURCH OF THE NATIVITY OF THE MOTHER OF GOD BRISTOL

Notes to the Accounts

RPA Heading 1	RPA Heading 2	2024	2024	2024	Change	2023
		Unrestricted	Restricted	Total funds
A1: Receipts
Parish Fundraising	BuildingFund		2,506	2,506	614	1,892
	Facebook Donations	199		199	119	80
	General Church Collections	12,796		12,796	3,539	9,257
	Gift Aid	8,311	389	8,700	8,700
	Icon Fund		95	95	-2,150	2,245
	Just GivingDonations
	Regular Giving- StandingOrders	4,440		4,440	130	4,310
Parish Fundraising Total		25,746	2,990	28,736	10,952	17,784
Grants Awarded	BuildingFund - Grant		5,000	5,000	-5,000	10,000
	Grants		7,603	7,603	7,603
	Loans		15,000	15,000	15,000
	Other	100		100	100
Grants Awarded Total		100	27,603	27,703	17,703	10,000
Other Fundraising	Amazon - Smile				-39	39
	Donations for Services	465		465	-95	560
	Other	1,100		1,100	1,100
	Other Donations	67		67	50	17
	Other Fundraising
	Sale of items	1,004	100	1,104	816	288
	Sponsored fundraisers		1,497	1,497	1,497
Other Fundraising Total		2,636	1,597	4,233	3,329	904
Sale of Candles	Bookshopand other sales	81		81	81
	Sale of Candles	3,489		3,489	1,631	1,858
Sale of Candles	Total	3,570		3,570	1,712	1,858
Special Collections	Gaza Appeal	472		472	472
	TurkeyEarthquake				-328	328
	Ukraine Appeal
	Ukraine Tourniquet Appeal
Special Collections Total		472		472	144	328
A1: Receipts Total		32,524	32,190	64,714	33,840	30,874
A3: Payments
Church Fabric and Purchasing	Purchase of Icons		360	360	-2,580	2,940
Church Running Expenses	Archive Project				-517	517
	Candles Purchased for Church Use	548		548	-24	572
	Cleaning	1,040		1,040	265	775
	DBS Checks	150		150	150
	Equipment and Buildings Inspection	143		143	-64	207
	Equipment and Buildings Maintenance	1,729	3,702	5,431	5,341	90
	Insurance	3,817		3,817	83	3,734
	Other Costs	432		432	-172	604
	Payment for Utilities	3,042		3,042	691	2,351
	Pest control	1,476		1,476	134	1,342
Church Running Expenses Total		12,377	3,702	16,079	5,887	10,192
Clergycosts	Priests Expenses	2,500		2,500		2,500
Cost of Sales	Bookshopand other sales	60	105	165	165
	Candles for Sale	467		467	-720	1,187
Cost of Sales Total		527	105	632	-555	1,187
Major Maintenan	SanctuaryRefurbish and Stone Repair		58,283	58,283	58,283
Other Administration Expenses	Fees and Charges	67		67	55	12
	Website	101		101	16	85
	Zoom Calls	172		172	-1	173
Other Administration Expenses Total		340		340	70	270
Other Expenses	75th AnniversaryCelebrations				-170	170
Transfer of funds collected at services	Patriarchate Fund	603		603	403	200
	Gaza Appeal	750		750	750
	TurkeyEarthquake				-395	395
	Ukraine Appeal
	Ukraine Tourniquet Appeal
Transfer of funds collected at services Total		1,353		1,353	758	595
A3: Payments Total		17,097	62,450	79,547	61,693	17,854
Net Position		1,823	11,197	13,020	0	13,020