2025-12-31-accounts

Docusign Envelope ID: 3E802BCC-B6E9-41FE-BC20-FBDE9BD12770

CHARITY REGISTRATION NUMBER: 291884

St. John The Theologian Greek Orthodox Church Unaudited Financial Statements

31 December 2025

KAY PETERS & CO

Chartered Certified Accountants

8 Domingo Street Clerkenwell London EC1Y 0TA

Docusign Envelope ID: 3E802BCC-B6E9-41FE-BC20-FBDE9BD12770

St. John The Theologian Greek Orthodox Church

Financial Statements

Year ended 31 December 2025

	Pages
Trustees' annual report	1 to 3
Independent examiner's report to the trustees	4
Statement of financial activities	5
Statement of financial position	6
Notes to the financial statements	7 to 14
The following pages do not form part of the financial statements
Detailed statement of financial activities	16

Docusign Envelope ID: 3E802BCC-B6E9-41FE-BC20-FBDE9BD12770

St. John The Theologian Greek Orthodox Church

Trustees' Annual Report

Year ended 31 December 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2025.

Reference and administrative details

Registered charity name St. John The Theologian Greek Orthodox Church Charity registration number 291884 Principal office 184 Mare Street London E8 3RD

The trustees

His Eminence Archbishop Nikitas Lioulias Chair Mr Costas Constandinou President Mrs Christine Koulla Burke Trustee Dr Stelios Papaioannou Trustee Mr Stelios Solomou Trustee

Independent examiner

David Kay Chartered Certified Accountants

Structure, governance and management

Legal and Administrative

The charity is controlled by a deed of trust which sets the basis on which trustees operate and control the trust. The trust is an unincorporated entity and governed by the trust deed.

Governance

The trust is controlled and operated in the interest of the local community by elected trustees. The trustees are appointed for a twelve month period after which they may be re-elected. The trustees meet on a quarterly basis to deliberate on the current issues and make appropriate and majority decisions concerning the charity's financial and social affairs.

Risk Management

The trustees have a duty to safeguard the charity's assets and to ensure that the charity has adequate funds to meet all its current and future commitments. The trustees ensure that the current procedures in place are able to meet the above duties and are reviewed regularly to ensure they remain effective and relevant.

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Docusign Envelope ID: 3E802BCC-B6E9-41FE-BC20-FBDE9BD12770

St. John The Theologian Greek Orthodox Church

Trustees' Annual Report (continued)

Year ended 31 December 2025

Objectives and activities

General objectives

The objects of the charity are to advance the Greed Orthodox faith, to advance public education to relieve poverty, sickness and distress and to provide facilities in the interest of the social welfare for recreation and leisure time activities with the aim of improving the condition of life for the inhabitants of the London Brogue of Hackney and its environs.

Welcoming and Hospitality

The charity has actively encouraged and implemented a policy which welcomes everybody regardless of ethnicity and social background who wish to worship and actively participate in the charity's current and future activities.

Fund raising activities

Through various cultural activities and events such as organising Dinner and Dance and other fund raising events,the charity manage to raise a substantial amount of funds through hard work and sincere Christian Brotherhood. All the charity's activities revolve around the advancing of the Greek Orthodox Christian faith and to promote social welfare and provide assistance to those who need it most.

The committee is open and welcomes new ideas to improve and increase fund raising.

Achievements and performance

The charity organises fund raising events and various religious festivals throughout the year and managed to raised funds for the improvements and repairs to the existing Church building. During the current year, the trustees worked to maintain the focus of the trust's activities as laid out in its objectives. These objectives are the provision of services for the local community, the understanding of the Greek Orthodox faith, the teaching and promotion of Greek language, culture and ethos. It also provides support to members of the community in need through the work of the Ladies Auxiliary committee which provides entertainments and meals to those who are elderly and vulnerable, as well as both visiting and comforting people in hospitals.

Financial review

Current Results

Total receipts on unrestricted funds were £72,475 which £17,700 was allocated for wages and salaries and £7,157 was spent on caretaker and cantor costs.

The results for the period are shown on page 5 to 6 together with the attached notes on pages 7 to 13 in the accounts. The charity has exceptionally registered a net loss of £9,755 of donations received over expenditure incurred which was offset against the charity's unrestricted reserves.

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Docusign Envelope ID: 3E802BCC-B6E9-41FE-BC20-FBDE9BD12770

St. John The Theologian Greek Orthodox Church

Trustees' Annual Report (continued)

Year ended 31 December 2025

The trustees' annual report was approved on 24 March 2026 and signed on behalf of the board of trustees by:

10 April 2026 08 April 2026 Mr Costas Constandinou President Dr Stelios Papaioannou Trustee Trustee Trustee

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Docusign Envelope ID: 3E802BCC-B6E9-41FE-BC20-FBDE9BD12770

St. John The Theologian Greek Orthodox Church

Independent Examiner's Report to the Trustees of St. John The Theologian Greek Orthodox Church

Year ended 31 December 2025

I report to the trustees on my examination of the financial statements of St. John The Theologian Greek Orthodox Church ('the charity') for the year ended 31 December 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

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

David Kay Chartered Certified Accountants Independent Examiner

8, Domingo Street London EC1Y 0TA

9 April 2025

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Docusign Envelope ID: 3E802BCC-B6E9-41FE-BC20-FBDE9BD12770

St. John The Theologian Greek Orthodox Church

Statement of Financial Activities

Year ended 31 December 2025

		2025	2025	2024
		Unrestricted
		funds	Total funds	Total funds
	Note	£	£	£
Income and endowments
Donations and legacies	4	52,368	52,368	34,420
Other trading activities	5	20,107	20,107	17,155
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Total income		72,475	72,475	51,575
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
Expenditure
Expenditure on raising funds:
Costs of raising donations and legacies	6	82,230	82,230	69,373
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Total expenditure		82,230	82,230	69,373
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Net expenditure and net movement in funds		(9,755)	(9,755)	(17,798)
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
Reconciliation of funds
Total funds brought forward as previously reported		4,223,077	4,223,077	4,240,875
Prior year adjustment		3,719	3,719	3,719
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Total funds brought forward as restated		4,226,796	4,226,796	4,244,594
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Total funds carried forward		4,217,041	4,217,041	4,226,796
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 7 to 14 form part of these financial statements.

5

Docusign Envelope ID: 3E802BCC-B6E9-41FE-BC20-FBDE9BD12770

St. John The Theologian Greek Orthodox Church

Statement of Financial Position

31 December 2025

		2025	2024
	Note	£	£
Fixed assets
Tangible fixed assets	11	3,934,355	3,959,839
Heritage assets	12	180,000	180,000
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
		4,114,355	4,139,839
Current assets
Debtors	13	–	4,263
Cash at bank and in hand		104,756	86,018
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
		104,756	90,281
Creditors: amounts falling due within one year	14	2,070	3,324
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Net current assets		102,686	86,957
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Total assets less current liabilities		4,217,041	4,226,796
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Net assets		4,217,041	4,226,796
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
Funds of the charity
Unrestricted funds:
Revaluation reserve		4,033,833	4,033,833
Other unrestricted income funds		183,208	192,963
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Total unrestricted funds		4,217,041	4,226,796
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Total charity funds	15	4,217,041	4,226,796
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶

These financial statements were approved by the board of trustees and authorised for issue on 24 March 2026, and are signed on behalf of the board by:

08 April 2026 10 April 2026 Mr Costas Constandinou President Dr Stelios Papaioannou Trustee Trustee Trustee

The notes on pages 7 to 14 form part of these financial statements.

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Docusign Envelope ID: 3E802BCC-B6E9-41FE-BC20-FBDE9BD12770

St. John The Theologian Greek Orthodox Church

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 184 Mare Street, London, E8 3RD.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

Judgements

The carrying values of property, fixtures and fittings, and intangible assets are assessed annually or more frequently if warranted by a change in circumstance. If it is determined that the carring values of assets can not be recovered, the ungovernable amounts are charged against current earnings.

Estimation uncertainty

The useful life of key assets are estimated having regard to such factors as assets maintenance and usage. The useful lives of key assets are reviewed annually.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the statement of financial activities.

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Docusign Envelope ID: 3E802BCC-B6E9-41FE-BC20-FBDE9BD12770

St. John The Theologian Greek Orthodox Church

Notes to the Financial Statements (continued)

Year ended 31 December 2025

3. Accounting policies (continued)

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• legacy income is recognised when receipt is probable and entitlement is established.

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which 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 received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

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Docusign Envelope ID: 3E802BCC-B6E9-41FE-BC20-FBDE9BD12770

St. John The Theologian Greek Orthodox Church

Notes to the Financial Statements (continued)

Year ended 31 December 2025

3. Accounting policies (continued)

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.

• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

• other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property Church - Land £1,500,000 not depreciated, Building is depreciated at 1% St.balance Fixtures and fittings - 10% Reducing balance School Hall - 1% Straight balance

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Docusign Envelope ID: 3E802BCC-B6E9-41FE-BC20-FBDE9BD12770

St. John The Theologian Greek Orthodox Church

Notes to the Financial Statements (continued)

Year ended 31 December 2025

3. Accounting policies (continued)

Heritage assets

Heritage assets measured under the cost model are recognised initially recorded at acquisition cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Heritage assets measured under the revaluation model are recorded at fair value less any accumulated impairment losses.

Where information on the cost or value of an asset is not available and cannot be obtained at a cost which is commensurate with the benefits to users of the financial statements, the asset shall not be recognised in the statement of financial position.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

10

Docusign Envelope ID: 3E802BCC-B6E9-41FE-BC20-FBDE9BD12770

St. John The Theologian Greek Orthodox Church

Notes to the Financial Statements (continued)

Year ended 31 December 2025

3. Accounting policies (continued)

Financial instruments (continued)

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Donations and legacies

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2025	Funds	2024
	£	£	£	£
Donations
Congrigation Contribution and Donation	39,827	39,827	34,420	34,420
Extraordinary donations	12,541	12,541	–	–
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	52,368	52,368	34,420	34,420
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

5. Other trading activities

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2025	Funds	2024
	£	£	£	£
Car Parking Fee Income	12,307	12,307	8,545	8,545
Hall Renting	1,200	1,200	1,950	1,950
Rent Received	6,600	6,600	6,660	6,660
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	20,107	20,107	17,155	17,155
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

6. Costs of raising donations and legacies

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2025	Funds	2024
	£	£	£	£
Costs of raising donations and legacies
- Donations	82,230	82,230	69,373	69,373
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

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Docusign Envelope ID: 3E802BCC-B6E9-41FE-BC20-FBDE9BD12770

St. John The Theologian Greek Orthodox Church

Notes to the Financial Statements (continued)

Year ended 31 December 2025

7. Net expenditure

Net expenditure is stated after charging/(crediting):

	Net expenditure is stated after charging/(crediting):
		2025	2024
		£	£
	Depreciation of tangible fixed assets	25,484	26,093
	Foreign exchange differences	464	–
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
8.	Independent examination fees
		2025	2024
		£	£
	Fees payable to the independent examiner for:
	Independent examination of the financial statements	1,200	1,200
		৶৶৶৶৶৶৶	৶৶৶৶৶৶৶
9.	Staff costs

The total staff costs and employee benefits for the reporting period are analysed as	The total staff costs and employee benefits for the reporting period are analysed as	follows:
	2025	2024
	£	£
Wages and salaries	17,700 ৶৶৶৶৶৶৶৶	17,938 ৶৶৶৶৶৶৶৶

The average head count of employees during the year was Nil (2024: Nil).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

10. Trustee remuneration and expenses

No remuneration, expenses or other benefits from the charity were received by the trustees.

11. Tangible fixed assets

		Fixtures and
	Church	fittings	School Hall	Total
	£	£	£	£
Cost
At 1 January 2025 and
31 December 2025	3,000,000	85,000	1,000,000	4,085,000
	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
Depreciation
At 1 January 2025	60,000	30,161	35,000	125,161
Charge for the year	15,000	5,484	5,000	25,484
	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
At 31 December 2025	75,000	35,645	40,000	150,645
	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
Carrying amount
At 31 December 2025	2,925,000	49,355	960,000	3,934,355
	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
At 31 December 2024	2,940,000	54,839	965,000	3,959,839
	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶

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Docusign Envelope ID: 3E802BCC-B6E9-41FE-BC20-FBDE9BD12770

St. John The Theologian Greek Orthodox Church

Notes to the Financial Statements (continued)

Year ended 31 December 2025

12. Heritage assets

The heritage assets are: the sculptures, icons and other religious ornaments made from precious metals and stones that are utilised in the church. Decisions to acquire, preservation, management and disposal of these heritage assets are made by trustees and are look after and maintained by group of volunteers. The assets register maintained by the charity of its collection of heritage assets and information on the register and to which access to the assets is permitted only for authorised personnels.

	Icons
	£
Cost or valuation
At 1 January 2025 and 31 December 2025	180,000
	৶৶৶৶৶৶৶৶৶
Accumulated depreciation
At 1 January 2025 and 31 December 2025	–
	৶৶৶৶৶৶৶৶৶
Carrying amount
At 31 December 2025	180,000
	৶৶৶৶৶৶৶৶৶
At 31 December 2024	180,000
	৶৶৶৶৶৶৶৶৶

The statues, icons and ornaments have all been reported at cost.

13. Debtors

		2025	2024
		£	£
	Trade debtors	–	4,263
		৶৶৶৶	৶৶৶৶৶৶৶
14.	Creditors: amounts falling due within one year
		2025	2024
		£	£
	Bank loans and overdrafts	–	1,333
	Accruals and deferred income	1,236	1,200
	Social security and other taxes	834	791
		ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
		2,070	3,324
		৶৶৶৶৶৶৶	৶৶৶৶৶৶৶

13

Docusign Envelope ID: 3E802BCC-B6E9-41FE-BC20-FBDE9BD12770

St. John The Theologian Greek Orthodox Church

Notes to the Financial Statements (continued)

Year ended 31 December 2025

15. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
	At					At
1	January 202			Prior year	31 December
	5	Income	Expenditure	adjustments		2025
	£	£	£	£		£
General funds	189,244	72,475	(82,230)	3,719		183,208
Revaluation reserve	4,033,833	–	–	–		4,033,833
	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ		ৄৄৄৄৄৄৄৄৄৄৄৄ
	4,223,077	72,475	(82,230)	3,719		4,217,041
	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶		৶৶৶৶৶৶৶৶৶৶৶৶
	At					At
1	January 202			Prior year	31 December
	4	Income	Expenditure	adjustments		2024
	£	£	£	£		£
General funds	207,042	51,575	(69,373)	3,719		192,963
Revaluation reserve	4,033,833	–	–	–		4,033,833
	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ		ৄৄৄৄৄৄৄৄৄৄৄৄ
	4,240,875	51,575	(69,373)	3,719		4,226,796
	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶		৶৶৶৶৶৶৶৶৶৶৶৶
Analysis of net assets between funds
				Unrestricted		Total Funds
				Funds		2025
				£		£
Tangible fixed assets				4,000,000		4,000,000
Heritage assets				180,000		180,000
Current assets				104,756		104,756
Creditors less than 1 year				(2,070)		(2,070)
				ৄৄৄৄৄৄৄৄৄৄৄৄ		ৄৄৄৄৄৄৄৄৄৄৄৄ
Net assets				4,282,686		4,282,686
				৶৶৶৶৶৶৶৶৶৶৶৶		৶৶৶৶৶৶৶৶৶৶৶৶
				Unrestricted		Total Funds
				Funds		2024
				£		£
Tangible fixed assets				4,000,000		4,000,000
Heritage assets				180,000		180,000
Current assets				86,018		86,018
Creditors less than 1 year				(3,325)		(3,325)
				ৄৄৄৄৄৄৄৄৄৄৄৄ		ৄৄৄৄৄৄৄৄৄৄৄৄ
Net assets				4,262,693		4,262,693
				৶৶৶৶৶৶৶৶৶৶৶৶		৶৶৶৶৶৶৶৶৶৶৶৶

16. Analysis of net assets between funds

17. Financial instruments

The carrying amount for each category of financial instrument is as follows:

	2025	2024
	£	£
Financial assets measured at fair value through income and expenditure
Financial assets measured at fair value through income and
expenditure	104,756 ৶৶৶৶৶৶৶৶৶	86,018 ৶৶৶৶৶৶৶৶

14

Docusign Envelope ID: 3E802BCC-B6E9-41FE-BC20-FBDE9BD12770

St. John The Theologian Greek Orthodox Church

Management Information

Year ended 31 December 2025

The following pages do not form part of the financial statements.

15

Docusign Envelope ID: 3E802BCC-B6E9-41FE-BC20-FBDE9BD12770

St. John The Theologian Greek Orthodox Church

Detailed Statement of Financial Activities

Year ended 31 December 2025

	2025	2024
	£	£
Income and endowments
Donations and legacies
Congrigation Contribution and Donation	39,827	34,420
Extraordinary donations	12,541	–
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	52,368	34,420
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Other trading activities
Car Parking Fee Income	12,307	8,545
Hall Renting	1,200	1,950
Rent Received	6,600	6,660
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	20,107	17,155
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Total income	72,475	51,575
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
Expenditure
Costs of raising donations and legacies
Purchases	329	308
Wages and salaries	17,700	17,938
Rates and water	429	671
Light and heat	4,766	3,740
Repairs and maintenance	721	4,449
Insurance	5,541	5,431
Legal and professional fees	14,802	298
Telephone	991	985
Depreciation	25,484	26,093
Foreign exchange gain/loss	464	–
Independent examiner's fees	1,200	1,200
Books, Printing, Postage and Stationery	145	–
Archdiocese of Thyateira	2,393	788
Caretaker & Cantor cost	7,157	7,342
Bank charges	108	130
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	82,230	69,373
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Total expenditure	82,230	69,373
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Net expenditure	(9,755) ৶৶৶৶৶৶৶৶	(17,798) ৶৶৶৶৶৶৶৶

16