Registered Charitv Number 506188 ST ANDREWS GREEK ORTHODOX CHURCH TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR END 31 DECEMBER ?0?3 St Andreii"s Greek Orthodoi Churcli Marneros Marcus & Co Ltd H#gle!' Courl 40 Vicarage Roa(I, Edobaston Birmingham, West Midlands ST ANDREWS GREEK ORTHODOX CHURCH CONTEiYrs FOR THE YEAR ENDED 31 December 2023 TRUSTEES, REPORT................................................................. INDEPENDENT EXAMINER'S REPORT............................................................................................................ STATENIENT OF FINANCIAL ACTIVITIES........................................................................ ................................ BALANCE SHEET.................................................................................................................................... NOTES TO THE FINANCIAL STATEMENTS...................................................................................................... ST ANDREWS GREEK ORTHODOX CHURCH TRUSTEES, REPORT FOR THE YEAR ENDED 31 December 2023 ruste The trust￿ named on pa8e I have served tbroughout the year. Ap￿}Intment of Irustees is govern￿ by the Tn￿ Deed of the ch8rity. The board of In￿￿¢S is authorised to appoint new tnJste¢s to rlli V￿¢1¢$ ¥rising through resi8nalion or death of ¢xi5ting tnjstea. tnv¢stment Power¥ lThe tru& de(yl authorises tbe to make and hold inve8tments using the general t'unds of the clwity. TRucfuRE GOVERN CE AIYD MANA MEi Governing document The charity 1$ controlled ty its goNErning d(tume￿, a d￿d of and constituks an UninC￿rP0r8ted chhTity. REFERENCE AND ADMINLSTRATIVE DETAIIS Registered Charily numlKr Prlnci addresj clo Marneros Marcus & Co First Floor Hagley Court 40 Vicarage Road Bimiin8ham Wesl Midlands B15 3EZ Trustees T A of Thyat¢iTa ndcknt ExaTn Mameros M6Th & Co Ltd Flagley Lourt 40 Vicarage Rood EdBbaion Binnin8ham West Mdlands Bl 5 3FZ Thc Charitable Trust is conxliiui&l by Trust Deed an its ob'ecliv&% are lo provide senryces lo thc Greek communitv. App r ofthelx)ard of trustees on...l.Q.. . ...... . and sigu¢d on IL8 behalf bv: Trustee ST ANDREWS GREEK ORTHODOX CHURCH INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 December 2023 Independent examiner's report to the trustees of St Andrews Greek Orthodox Church I report to tlie charit), trustees on my examination of the accounts of St Andreivs Greek Orthodox Churcli (the Triist} for the year ended 31 st December 2023. Responsibilities and basis of report As the chariti. trustees of the Triist J'ou are responsible for the preparation of tlie accoiiiits in accordance ii'itli the requirenieiits of the Charities Act ?0 I l ('tlie Act,). I report iii respect of mil e.xam ination of the Trust's accoiints carried oiil linder Section 145 ot, the Act and in carTh'ingF oiit m!, examiiiatton I have fol loived all applicable Directioiis given b), the Charit). Coniniission under Sectioii 145(i)(b} of Ilie ALt. Independent examiner's statement I have completed my examination. I confirm that no Inaterial matters liave come to my allentioii in connection ivith the examination gyivingv me cause to believe that in anj. iiiaterial respect.. accounting records were not kept in respect of the Trust as required by Section 130 of the Act,. or the accounts do not accord with those records,. or the accounts 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. Iiave no concerns and have come across iio otlier mallers in connection i¥ith tlie examiiiation to liich atteiilioli sliould be dra¥v'n in Iliis report in order to enable a proper ui)derstandingF of tlie accoLints to be reaclied. Marneros Marcus & Co Ltd Marneros Marciis & Co Lid HagFle)' CoLIrt 40 ViL1c ragye Road Ed&ibastoii Bimiing7ham West Midlii nds Bli3EZ Date.. J.o/i..?..l.J.oJ.. ST AINDREWS GREEK ORTHODOX CHURCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 December 2023 Recomniended categories by activitv Unrestricted funds Total Funds 2023 Total Funds 2022 Notes Income and endoii'ments from: Donations and legaci¢s IOi,976.13 105,976.13 6i.076.00 Investments 91,717.89 91,717.89 65,747.00 Total 197,694.02 197,694.02 130.823.00 Expenditure on: Raising lunds ?3,790.30 23.790.30 ?8,687.00 Charitable aciivilies 130.058.74 130,058.74 6i,745.90 Other 14,18?8? 14,18?.8? ?1,261.00 Total 168,031.87 168,031.87 115,693.90 Net incomel(expenditure) Net moi'ement in funds 29,662.1S 29,662.15 14,129.10 29,662.15 29,662.15 15,129.10 Reconciliation of funds: Toial I'Linds broug?hi forivard 3.j53.060.10 3,ii3.060.10 3.i37.931.00 Total funds carried fori%'ard 3,582,722.24 3,482,722.24 3,*53,060.10 ST ANDREWS GREEK ORTHODOX CHURCH BALANCE SHEET FOR THE YEAR ENDED 31 D¢c¢mber 2023 Recomniended tat¢goriu by activity UDrestricted funds Total Funds 2023 Totsl Funds 2022 Notes Fixed assets Tangibk &ss¢ts Totsj fixed assets 2,655,748.00 2.655.748.00 2,654,915.00 2,6S5,748.IXI 2,65S.748.01) 2,654915.(M) Current ass¢ls tkbtOTS 4,767.00 4.767.00 4.767.00 Cash at bank and in hand 10 924,892.77 929ffj59.77 924.892.77 894.278.10 Totsl current asscts 929.659.77 899.045.10 Creditorn.. amounts fallin8 du¢ Ivithin one year 2.685.52 2,685.52 900.00 et curr¢nt lisetsl{liabi]iti¢s) 926,974.25 926,974.25 1198,145.10 Total net as4ets or liabiliti 3582,722.25 3582,722.25 3553,060.10 Funds of the Chpdrity Unrc5triGted fimds 12 3,582,722.25 3,582,722.25 3,553.060.10 Restricted income futtds 12 Endowment funds 12 Tot￿ funds 3582.722.25 i o I i Ll¥è¢4 and signed on its b¢half by: The fu)all¢ial statements were approved by the Board on .. ........ 3582,7222S 3JS3,060.10 Trustee ST ANDREWS GREEK ORTHODOX CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December ?0?3 l Accounting Policies 1.1 Accounting Policies The principal accounting poliLies adopted by the Charit!. whiLh is a PLibliL benefil enlit),. in the preparaiion of the accoLlI)ts are as folloii's. 1.2 Basis of preparation These accounts have been prepared under the historical Lost Loni'ention. as modified bs, the inLlusiun of Lharilable properties and tixed asset invesiments and investment properties ai valliation. These accoLinls have been prep