2025-04-30-accounts - Philokalia

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APPENDIX 1

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OSC r From
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Period start date Period end date
Day1 4Month Year2024 ~=To Day31 Month3 Year2025
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Office of the Scottish Charity Regulator

‘Reference and administration details

Charity name Philokalia

Other names charity is = Registered charity number $C051443 Charity’s principal address 66 Wheatley Loan

Bishopbriggs

Postcode G641JE

Names of the charity trustees on date of approval of Trustees’ Annual Report

Trustee name Office (if any) malta how Sage (orbody) entitled to appoint trustee (if any) 1 Chairman 2 Secretary 3 Membership 4 Events & Activities § Treasurer 6 7 8 9 10

15 16

17 18

APPENDIX 1

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Reference and administration details
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Names of ail other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Structure, governance and management Type of governing document Our main governing document in place is our constitution. This is available on OSCR and has not been changed since the establishment of the charity in December 2021. Nevertheless, we have recently completed our employment and publicity documents that can be made available on request. Trustee recruitment and appointment No recruitment or appointment of Trustees took place in period covered this TAR.

Trustee recruitment and appointment

Objectives and activities

Charitable purposes Charitable and social work: |) supporting the ones in need regardless of faith or race; Il) organising events related to faith and religion; III) performing fund-raising activities to support the weak and vulnerable members of the society; !'V) organising educational and training events to promote learning and knowledge especially amongst the younger members of the community; V) organising social events aiming to raise funds for the purposes of Philokalia and for promoting understanding, tolerance and brotherhood between all members of the society; VI) supporting churches and communities in need via fund-raising for their activities and for the restoration and preservation of churches and community spaces. Summary of the main activities With the opening of our bank account the work of the Charity was further in relation to these objects streamlined and supported by online transactions. Specific activities are discussed in the Achievement and Performance Section, however, the main effort of the Trustees was to organise several events during the year for the community to engage and participate. This is aliqned with purposes (V) and (Ill) as stated above.

APPENDIX 1

Summary of the main achievements of 1. Organisational matters the charity during the financial period During this reporting period, most of the activities of the Charity were carried out using our bank account. The details of the bank account : a Producing the right amount of documentation to support the activities of Philokalia was high on the list of priorities. During the regular meetings of the Trustees, a list of documents was put together to cover all aspects of the Charity operations. These are policy documents that had to be agreed on and checked by an external legal advisor. The initial list of desired documents is: (a) Charity Financial Policy, and Procedures (b) Safeguarding Charity, Policy and Procedures

(c) Financial Reserves, Policy and Procedures
(d) Complaints, Policy and Procedures
(e) Reporting Serious Incidents, Procedure

(f) Trustee Conflict of Interest, Policy and Procedures (g) Investing Charity Funds, Policy and Procedures

(h) Managing Social Media, Policy and Procedures

Items a, b and h are complete and available on request. The rest of the documents are drafted and were only put in use during the last quarter of 20255.

There were no changes to the logo of the charity, however our Facebook page has been kept up to date, and pop-up banner was produced with the logo of the Charity, and the OSCR registration number of Philokalia.

Summary of charitable work Building on the success of the first events organised by the Charity in 2024, the Trustees felt that focus should be on activities taking place during holidays so that participation can be maximised. In this reporting period the Charity organised dinner dances for Easter 2024, excursions with river boats in the canals of the Glasgow area as well as activities related to anniversaries mainly related with the Greek and Cypriot communities in Glasgow. The events grew in size with some reaching more than 100 participants and involved signing contracts with providers of venues and keeping good account of the finances. This again was facilitated by the bank account of Philokalia. The events resulted in a small surplus in the accounts of the Charity that will be utilised in the following TAR period. The main events were: Easter event late in the 2024-2025 reporting period; Celebration of the Greek independence day in March 2025; Boat trip to appreciate waterways near Glasgow; Backgammon competitions, and a Gala dinner and dance in February 2025. Philokalia also organised an art exhibition under the title “Blessed with Art” which took place at the Glasgow Art Club and involved local artists. Some 40 paintings were on exhibit, a booklet and a poster were produced and a small reception was held during the opening night. This event was designed to explore art as a potential way for the Charity to raise its profile, attract donations and embark in activities that are wider and more engaging, cutting across different communities and demographics. Overall, the events varied in size and by large these were exploratory to gauge the most suitable event type for the purposes of Philokalia. The experience from these events is to shape future activities and support the expansion and diversification of the work of the Charity.

Financial review

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|||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Brief statement|of the|charity’s|policy|Reserves|were|kept|to|a|minimum,|due|to|the|low|income|of the|Charity| |on|reserves|during|this|initial|phase|of|operations.|As|detailed|in|this|TAR,|there|is|a| |policy|document|on|finances|currently|drafted|by|the|Trustees,|to|be|put|in| |operation|during|the|next|reporting|period.| |Details|of|any|deficit|No|deficit|recorded|during|the|reporting|period.| |Donated|facilities|and|services|(if any)|| Not Applicable|

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APPENDIX 1 Other optional information

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s)

Position (e.g. Chair) Secretary

Date 23-1-2026

APPENDIX2

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Philokalia $C051443
@ S¢ R ; Receiptsee and |)payments accountso.
For the period es| es PS ee | een er
Section A Statement of receipts and payments
Unrestricted Restricted expendable Sa Total funds Total funds last
funds funds funds funds current period period
to nearest £ to nearest£ to nearest £ to nearest £ to nearest £ to nearest£
Ai Receipts
legacies =| 5) eS | ee |ee |
lrantsee Pe
IGrosstradingreceiptsReceipts from fundraising activitiesS||_—g,zaz|||| || [SCT][ |] S| | | C dg |
land and buildings
RentsOSs from land& buildings eS 5 9es iees 9es 2
activities
receipts from other chantabie fF fF
TC —
AfSubtoral[ssezj{ IE SC] dC
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets fs
Proceeds from sale of investments |
A2 Subtotal] ____—~|
A3 Payments
activities =
[Grants and donations | | ee ee |eee |eee
TET] EP CC
Governance costs
9 9 | |
A3 Subtotal}12500}{ [JE}] [Le] [Loo] |
A4 Payments relating to asset and
investment movements
Purchases of fixed assets Ys
Purchase ofiwesimenis
AéSubtotal[ +
Total payments 200) JC) Co) —
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ASTranstersto/(fromjfunds [JT EO) DD)

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APPENDIX 2 PhilokaliaA $C051443
Section B Statement of balances
Ur Expendable Permanent
Sategenes a Restricted funds endowmentfunds endowmentfunds Totalpepouaa Total last period
to nearest £ to nearest£ to nearest £ to nearest £ to nearest £ to nearesté
B1 Cash funds Cash and bank balances at start of year 488 | aaa :
paymentsSurplus / (deficit)account shown on receipts and (3,108)
Cash and bank balances at end of year | 4,380 | | 4,380
{Agree balances with receipts and payments
account(s))
Details; Fund to which asset belongs Market valuation Last year
to nearest £ to nosrest £
- — —
Total
Details Fund to which asset belongs Cost (ifa available) Currentavailable) value (if Last year
to nearest £ to nearest £ to nearest £
- = =
Total
Details Fund to which liability relates Amount due Last year
- =— —— — to nearest E to nearest £
Total
penile Fund to which liability relates porhoy Last year
to nearest & to nearest £
— — —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name approval
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trustees_financial_report_2024-2025-philokalia-sc051443 / Statement of balances

December 2007

APPENDIX 2 . . Philokalia

$C051443

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) The current funds are income from events, organised by the Charity and donations received within the reported period Type of activity or project supported pico ee £ - —= Total C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) Authority under which paid £ Cab Trustee remuneration- [CSCC a details CC C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

CAb Trustee expenses = -

Number of (> atrustees a

C5 Transactions with trustees

Nature of relationshi

Transaction Balance Nature of transaction amount (£) outstandingperiod end at i

C6 Other information

There were no payments to Trustees for the reported period. All raised funds are from charity events and received donations. The financial year finished with a surplus of £1,380. This is lower than the 2023-2024 financial year and it is due to a late payment of £3,000 from events we organised, that was registered in our accounts in May 2025. This is the sum that appears as deficit in the current year

trustees_financial_report_2024-2025-philokalia-sc051443 / Notes

Oecember 2007

APPENDIX 2

$C051443

Philokalia

Additional analysis (1)

Analysis of receipts and payments

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4 Donations
= tri Expendable Permanent
funds vs Restricted funds endowment endowment Totala Total last period
to nearest € to nearest E tofundsnearesté to fundsnearest £ tooenearest E to nearest£
peDonations from businesses and individuals [150|
—CCCC(C‘“Y[T Cid P|
TT a
2 Grants
seenena | Restricted funds toral current Total last period
to nearesté to nearest é to nearest E to nearest£
Total == =
3 Gross receipts from other charitable activities
Unewsiricted Restricted funds Expendableendowment endowmPerman en tt reed Total last period
to nearest £ to nearesiEé to nearefund s t & to fundsnearest £ to nearest € lo nearest£
a | 9,242 | [9,242||
SS {|
ee | P|
es | |
eee (——
po |
a je
[ae
Total |
reference error . - . reference error <
4 Payments relating directly to charitable activities
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pn Restricted funds Expendableendowment endowmPerman ent Totala Total last period
to nearest £ to nearest £ to fundneare s t £ to fundneare s t £ to pn e arest E to nearest£
Costs for organised events fi
po |
PO |
pe
Po |
fe |
Pe |
pe |
| a
Pe |
— —
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trustees_financal_report_2024-2025-philokalia-sc051443Adaiticnal notes (1)

December 2007

APPENDIX2

$C051443

Additional analysis (2)

5 Breakdown ofunrestricted	funds
						Total Total unrestricted unrestricted funds funds lastperiod
Receipts					150	a
Grants				__ 9.242	Ls
Rentsfrom land& buildings Gross receiptsfrom other charitable activilies						= =
		Subtotal		_9,392
Receipts from asset & investment sales
				:
				:
		Sub total
	Total receipts					a
raymonts			12,500 Le	:
				:		P
			: ey
ee					- :
		Subtotal	[____12,500
Payments relating to assetandinvestment
movements
Purchases offixed assets				:

		Sub tota/
Total payments Net receipts /(payments) Transfers to /(from)funds Surplus /(def for year			_——=—=—	SSS	SS rr’ a	ee
a and purpose offunds

trustees_financial_report_2024-2025-philokalia-sc051443Additional notes (2)

December 2007

APPENDIX2

$C051443

Philokalia

Additional analysis (3) 6 Breakdown of restricted funds

Total restricted Total restricted funds funds last period Receipts Legacies —— a~ | ‘ pT {| | Gross trading receipts a)| |Ye| | P| _ | Subtotal ij|_| —aE Receipts from asset & investment sales Sub total Total receipts [JC]

Payments -| [| =] — as - pe -| aes |[|] po : [| eee :-| |a[=|] Sub total ———ae| Payments relating to asset and investment movements Purchases of fixed assets -| =| Sub total Total payments. [=)FF CO CO) CO) Net receipts /(payments) [J [= JCIE Transfers to / (from) funds SSa Ld ed ee ea Surplus /(defci) for year,(—] [J] FJJ aand purpose of funds

trustees _financial_report_2024-2025-philokalia-sc051443A¢dittonal noles (3)

December 2007

APPENDIX 3

Scottish Charity Regulator

Independent examiner’s report on the accounts Report to the Philokalia trustees/members of

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Registered charity SC051443
number
On the accounts of the Period start date Period end date
charity for the period Day Month Year Day Month Year
1 5 2024 to 30 4 2025
Set out on pages (numbersber of tadditionaljude sheets)th
Respective the charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations
does not apply. It is my responsibility to examine the accounts as required under section
44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner's statement Regulations. An examination includes a review of the accounting records kept by the
charity and a comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts and seeks
explanations from the trustees concerning any such matters. The procedures undertaken
do not provide all the evidence that would be required in an audit and, consequently, | do
not express an audit opinion on the view given by the accounts.
Independent examiner’s
Statement jn the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the
requirements:
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met
Signed: Date: 24-01-2026
Name:
Relevant professional
qualification(s) or body
(if any):
Address:
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“Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page

APPENDIX 3

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose