Dowsion Emlope ID.. 22e662wcB4￿EF4A2SC-1t¢3wF5AI7 CHARITY REGISTRATION NUMBER: 291884 SL John The Theologlan Greek Orthodox Church Unaudited Financial Statements 31 December 2023 KAY PETERS & CO Chartered Certified Accountants 8 Domingo Street London EC1Y OTA 780184Q31J01A47C . Docu￿￿ EnvelDpe ID.. 22B8623WCB494EF4-A25G.1 IC36ASFSA17 St. John The Theologian Greek Orthodox Church Financial Ststements Year ondod 31 Dacembor 2023 Pagas Trustees, annual report Independent examinerfs r8POrt to the trustees 1to3 Statement of financial activities ststement of financial position Notes to the financial statements 7t013 The followlng pages do not fomi part of the financial statements Detailed statement of financial activities 15 Doc￿¥￿n EnveW10.. 22Be623WCB484EF4.A25C.t1C86A5F5A17 St. John The Theologian Greek Orthodox Church Trustees, Annual Report Yoar ended 31 December 2023 The trustees present their report and the unaudiled financial statem8nls of the charity for the y ended 310ecember 2023. Referenco and admlnistraUve detalls Reglsterod charity name Sl. John The Theologian Greek Orthodox Church 291884 Charlty regl8tration number inclpal offke 184 Mare Street London E8 3RD The trustges His Eminence Archbishop Nikrtas Lioulias Chair Mr Costss Constandinou President Mrs Christtne Koulla Burke Trustee Dr Slelios Papaioannou Trustee Mr Stelios Sobmou Twstee Independent examingr David Kay Chartered Certified Accountants Structure, govomance and management Legal arKI Administrative The charity is Controlled by a deed of trust which sets the basis on which Iruslees operate and control the Irusl. The Injst is an unincorporated entity and govem8d by the trust deed. Govemance The trust is cOntrol￿d and operated in the inter8St of the local community by elected trustees. The trustees ar8 appointed for a twelve month period after which they may be re-elected. The Iruslees meet on a quarterly basis to deliberate on the current issues arKI make appropriate and majority decisions conceming the charity's financial and ￿CIal affairs. Risk Managament The Iruslees have a duly to safeguard the charty's asgets and lo ènsure that the charity ha6 adequate fvnds lo meet all it3 current and f￿Ure commitments. The Iru51ees ensure that th8 current procedures in place a￿ able to meet the above dutigs and are revtewed regularfy to 8nsure they remain effgclive )d rel8vant. DfyxJS￿n Emlope ID.. 22B66239-C8484EF4425C.1 IC3WFSA17 St. John The Theologian Greek Orthodox Church Trustees. Annual Report (￿1￿￿1¢￿) Year ended 31 Docamber 2023 ObJectiV6s and actlvltlas Genaral objectives The objects of the charity ar8 to advance the Grged Orthodox faith, to advan￿ publ￿ education to r81ieve povety, si¢kness and distress and lo provide faeilrties in the interest of the social wemare for recreatK)n and teisurg time actwities wth the aim of improving the condition of lrfe for thg inhabitants of the London Brogue of Hackney and ils ènvirons. Welcoming and Hosprtallty The charity has actively encouraged and Implémented a policy which welcomes everybody ward￿S of ethnicity and social background who wish to worship and a¢tTriely participate in the charity's current and future activrties. Fund raising activiti88 Through various cullurdl actNrties events Such as org8nising Dinngr and Dance and other fvnd raising events,the charity manage to raise a substantial amount of funds through hard work and sincere Christian Brotharhood. All thè charity's activi(ies revo￿8 around the advan¢ing of the Greek Orthodox Chrisban falih and lo pronTr)te social Welfa￿ and promde as8iStance to thosg who need i( most. The comn￿ee is open and welcomes new ideas to improve and incrgase fund raising. Achlèvemfrnts and perfomanco Th8 charty organises fund rai&ng everrts and various relig￿U¥ festNals throughout the year and managed lo raised fijnds for the improvernenls and repairs to the 8xisling Church buikling. During the cUr￿nt year, the trustees wothed to maintain the focus of the trusvs activities as laid out in its objectives. These objectNes are Ihfj provision of sejvices for the local community, the understsnding of the Grgek Orthodox fatih, the teaching and prOmot￿n of Greek language, culture and ethos. 11 also provides sUPPOrt to members of the community in need thiough the work of the Ladies Auxiliary committee which provides entertainments and meals to those who are eldety and vulnerable. as well as both vi8iting and comforting people in hospitals. Financial revlew Current Resu Totsl r￿1P1S on unrestricted funds were £50,654 which £17,279 w88 allocated for wages and salaries and £6,955 was spent on Caretakor ané cantor costs. The fesults for the period are shown on page 5 to 6 together wrth the attached notes on pages 7 to 13 in the accounts. The charity has exceptionally registered 8 nel Foss of £25,679 of donations receivad over expenditure incurred whlch was offset against the charitys unrestricted rese￿8S. DfxxJsigTh Env81ope ID.. 22B6623￿B484EFm25fr11Ca6A5F5A17 St. John The Theologlan Greek Orthodox Church Trustees. Annual Report {¢onlfnu8d) Year ended 31 December 2023 The trustees, annual report was approved on 9 April 2025 and signed on bahaw of the board of trustees by.. ?0? Mr Costas Constandinou President Trustee Dr Stelios Papaioannou Trustee Truste8 Docu4n Envelop8 ID". 22B8623￿CB484EF4-A2sC-11C3wFsAI7 St. John The Theologian Greek Orthodox Church Independent Examinefs Report to the Trustees of St. John Th• Th•ologian Greek Orthodox Church Year ended 31 December 2023 l Teport lo the tru51ees on my examination of thg financlal ststemenls of St. John The Theologkqn Gragk Orthodox Chur¢h {Ihe charty'l for the year ended 31 December 2023. R85ponsibilltle8 and basis of report As the trustees of the eharty you are responsible for the prepaption of the financial statem8nts in accordance with the requirements of the Charitie5 Act 2011 {'Ihe Act'i. I report in respect of my examination of the charity'$ financial Statements carriad out under section 145 of the 2011 Act and in carrying out my examinatk)n I have foll)wed all the applicable Direction5 gwan by the Charity Commission under section 1451511b} of the Aet. Indep8nd•nt examlnerfs statsment I have completed my examination. I confim that no m8terlal matters have come to my attention in connection ￿th the examination giving me cause to balieve that in any material resp8Ct'. accounting records were not kept in respect of the charrty as required by section 130 of the Act., or the finan¢ial stslements do not accord with those records.. or the financial statements do ncl compty wtth the applicable requirements conceming the form arKI conlanl of accounts set out in the Ch8ritEs {Accounts and Reports} Regulations 2008 other than any requirement that the accounts give a 'twe and fairf view which is not a matter considered as part of an independent examination. I have no concems and have comg across no other rrtatters in connection with the examination to which attention should be drawn in this report in order to enable * proper understsnding of thé accounts to be reached. Oawd Kay Chartered Certrfied Accountants Independ￿1 Examiner 8. Domingo Str London EC1Y OTA 9 April 2025 78Melo￿l￿￿7￿. OowBh3Th En￿￿Ope ID.. 2286623￿C84B4FF4-A2sc-11c36A5FsA17 St. John The Theologian Greek Orthodox Church statement of Financial Actlvities Year ended 31 December 2023 2023 Unreslrictad funds Total funds Total funds 2022 Income and endoMThents Donations and legacies Other trading activities Total Incom¢ 34,016 18,638 34,016 16,638 50,654 34,909 20.249 50,654 55.158 Expendlture Expendilure on raising fvnds.. Cost$ of raising donalions and legacies Total gxpgndlture 76,333 76,333 76.333 74.OC6 74.OQ6 76.333 Net expondltur• and net movemént In funds 125,679) 125.679} {18,848) Reconclllauon of funds Total funds brought forward Total funds carrfed forward 4.266,555 4,240,876 4.266,555 4,285,403 4,266,555 4,240,876 The statement of financial activities includes all gains and losse8 rwni88d in the year. All income and expenditure derave fr¢Jm continuing activities. The notès on 7 to 13 forni part 0fth￿ Ilnancial statsmgnts. D￿￿n En%*lope ID. 228W239£B4￿EF4th2SC-lfC38ASFSA17 St. John The Theologian Greek Orthodox Church Statement of Flnanclal Position 31 December 2023 2023 2022 Note Flxed assets Tangible frAed ass8tB Heritage assets 3,985.932 180,¢XIO 4,012.702 180,¢XIO 4,192.702 12 4,165,932 Current assets Cash at bank and in hand 76,710 75.547 ¢Tgdltors-. amounts falllng duo withln one year Net current ass8ts 13 1,766 74,944 1,694 73,853 Totsl assets less Current liabilltles 4.240,876 4,266,555 4,266,555 N•t assèts 4.240,878 Funds of the charlty Unrestricted fund$'. Revaluation reseTV8 Other unreStr￿ted income fund5 4,033,833 207.043 4,240,876 14 4.240,876 4,033,833 232,722 4,266.555 Total unrestrlctad fund$ Total charlty funds 4,266.555 These financial statements were approved by the board of trustees and authorised for issue on 9 Aprll 2025, and are signed on behalf of the board by.. Mr Costa8 Constandinou President Tnjstee Dr St81ios Papaioannou Trustee Trustee The notss on pagas 7 to 13 forni part otthÈ8• finan¢lal statements. Do¢uswan Envdcye ID.. 2286623&CB4B4EF4-A25C.11C36ASFSA17 St. John The Theologian Greek Orthodox Church Notes to the Financial Statements Year ended 31 Decembor 2023 General Inforniation The charity is a public ben&fit entrty and a registered charty in England and Wales and is unincorporated. The address of the principal offica is 1 e4 Mare Street, London, E8 3RD. Stat•ment of ¢ompllanco These finan¢ial statements have been prapared in complianc8 with FRS 102, Tha Financial Reporting Standard applicable irs the UK and the Republic of Ireland,, the Statement of Recommended Practi￿ applicable to charities preparir*J their accounts in accordance with the Flnancial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (Chariti8s SORP (FRS 1021) and the Charities Act 2011, Accounting policlos Basis of proparation The financsal stslements have been prepared on th8 historical cost basis, as modified by the revaluation of certain finan¢ial assets and liabilities and investment properties measured at fair value through in¢ome or expenditure. The financia5 $latements are prepared in Ste￿ing, which is the functional currency of th8 entity. Golng concern There are no material Un￿rtaInli&S about the eharty'$ abilty to ￿ntinUe. Judgements and key sour¢e8 of eslimatlon uncertainty Judgements The carrying valu8s of propety, fLXtures and fittings, and intangible assets are 8ssess8d annually or more frequenlty if warranted by a change in CiTcumslance. If rt is detemiined that the carring values of assets can not be re¢overed. th8 ungovemable amounts are charged against current earnings. Estimation uncertainty The useful lrfe of key assets are 89limated having regard to such faGtors as a5s8ts maintenance and usage. The useful lives of key assets are revlewed annually. Fund accountlng Unrestrtcted funds a￿ available for use at the discretion of the truslges to further any of the hariLls purposes. Designated funds are unrestricted fund5 eamwrked by th8 trustees for part￿ular future project or commitment. Rastricted funds are subjected to restrrclions on their expenditure declared by the donor or through the temis of an appeal, and fall into one of subJnised wh8n receipt is probable and entitlem&nt IS established. income from donated gcods is measured at the fair value of the goods unless this Impractical to measure reliably, in wh￿h case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when weived if the value can be reliably measured. No amounts a￿ InC￿ded for the contribution of general volunteers. income f￿M contracts for the suppty of serwces is reco3ni$ed with tha delivery of the contraded Service. This is classrfied as unrestricted funds unless there 15 a contractual requiramenl for it to be spent on a particular purpose and retum8d rf unspent, in which case it may be regarded as restricted. Resour¢8s oxpend•d Expenditur8 is recognised on an accruals basis as a liabilty 18 incurred. Expendf(ure in¢ludes any VAT which cannot be fully racovered, and is classified under headings of the statement of financial activf(igS to whi¢h rt relales: expenditure on raising funds includes the costs of all fundraising actNities, events. non