**Charity number: 1076084**
## **MAOZ UK**
## **UNAUDITED**
## **TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**for the year ended 31 December 2025**
## **MAOZ UK**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the charity, its trustees and advisers**|1|
|**Trustees' report**|2 - 5|
|**Statement of financial activities**|6|
|**Balance sheet**|7|
|**Notes to the financial statements**|8 - 17|
|**Independent examiner's report**|18 - 19|
## **MAOZ UK**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS for the year ended 31 December 2025**
## **Trustees**
Mr Brian Greenaway Mr Philip Herklots Mr David Hoffbrand Mr Kobi Ferguson Mr Neil Hobbs, Chair Mrs Aileen Hobbs Mr Patrick Lineen Mrs Helen Lineen
## **Charity registered number**
1076084
## **Principal office**
PO Box 700, Sevenoaks, Kent, TN13 9YZ
## **Examiner**
P M Landergan FCA, 26 Burney Street, London, SE10 8EX
Page 1
## **MAOZ UK**
## **TRUSTEES' REPORT for the year ended 31 December 2025**
The Trustees present their annual report together with the financial statements of the charity for the period 1 January 2025 to 31 December 2025.
## **OBJECTIVES AND ACTIVITIES**
## **POLICIES AND OBJECTIVES**
The objects of the charity are:
(a) The advancement of the Gospel of Yeshua (Jesus) the Messiah primarily among Jews but also among Gentiles in the UK, Europe, Israel and elsewhere by
• promoting the knowledge and understanding of the Bible by teaching, preaching and the provision of literature;
• providing services for the worship of God (the Father creator of the universe, his son Yeshua (Jesus) the Messiah and the Holy Spirit) and the celebration of the Biblical festivals and feasts;
• promoting the knowledge amongst Christians of the teaching of the Bible concerning the place of the Jewish people in the purposes of God; and
(b) to relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the United Kingdom, Israel and in such other parts of the world as the Trustees may from time to time think fit.
There have been no changes in the objectives since the last annual report.
## **ACTIVITIES FOR ACHIEVING OBJECTIVES**
## **ACTIVITIES**
Our office near Sevenoaks continues to be our base of operations where our team carry out the work of Maoz UK. During 2025, the move of the office to a new location was completed.
Our team consists of its Director, Brian Greenaway and his wife Elizabeth, as well as our Finance Administrator and Office Administrator. During 2025 the Trustees continued to support the Maoz Ambassador role, reaching the next generation. To this end we have worked with a group of musicians and young leaders to arrange and promote special events.
Our office base is used to carry out administration which includes managing finances, including grant allocation. We also administer a comprehensive receipt process and communicate with partners. We produce the prayer letter and oversee the management of resources. .
## **PUBLIC BENEFIT**
The Trustees have had regard to Charity Commission guidance on public benefit. Among our activities are relief of persons who are in conditions of need or hardship, the production of Messianic Jewish literature and music, support of Arab Christians, assistance to provide worship services and the celebration of Biblical festivals and aid to widows and school children in a remote region in India.
## **MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARITY'S PURPOSES FOR PUBLIC BENEFIT**
Attendance at conferences and churches continued in 2025 with Maoz UK attending four major conferences. One of these conferences was attended by our south west Ambassadors. Many Zoom meetings continued including our one hour bi monthly prayer time, which attracts a good attendance.
The team were involved in mailing special cards for the Biblical holidays to different groups of partners. They also maintain the dedicated UK website, as well as a Facebook page and Instagram account.
Page 2
## **MAOZ UK**
## **TRUSTEES' REPORT (continued) for the year ended 31 December 2025**
Brian continues to visit churches and groups to provide teaching on the Jewish roots of the Christian faith and contributes to the Assemblies of God (AOG) Israel Mission Forum.
We continued to increase our regular contact with major donors to express our gratitude for their support.
We are also encouraging our supporters to send us their personal prayer requests, and we meet every week to pray for these.
Brian continues to be a member of Love Never Fails (LNF), an association of ministries in the UK related to Israel, and attends a quarterly meeting of Directors and leaders.
Brian has had a busy year speaking at different churches and groups which totaled over 70 engagements.
During this year we were blessed to have received several gifts/legacies. The sale of a property which had been bequeathed by a supporter in 2022 and subsequently transferred to the charity in 2024 was completed in July 2025.
We have strong links with churches and denominations and are also consistently adding new partners to our mailing lists.
We have a set of policies governing, amongst other things, risk management, complaints and conflicts of interest, which we continue to develop and keep under review.
## **ACHIEVEMENTS AND PERFORMANCE**
## **REVIEW OF ACTIVITIES**
## **FUND RAISING**
Total income in 2025 was £388,045 (including £42,323 received in respect of legacies bequeathed to the charity), a decrease of £44,292 on the £432,337 for 2024.
We sent £320,000 to support charitable work in Israel and £4,093 to India, a total of £324,093 in 2025, compared to £286,441in 2024.
## **SUPPORT COSTS**
Support costs in 2025 were £141,029 compared to £122,482 in 2024 plus an impairment of £59,682 recognised in 2024 in respect of the freehold property reducing its valuation to £340,318 that was received in 2025 when it was disposed off.
## **FACTORS RELEVANT TO ACHIEVE OBJECTIVES**
We are continuing to use our network of leaders to reach other leaders, and are grateful for connections and support at senior level in denominations and church streams. We have grown this network over the year.
We are encouraging partners to tell other people about our work and increase our database through recommendations. We also keep the database under review to ensure that we comply with General Data Protection Regulations (GDPR) obligations and those receiving our communications wish to do so, eliminating waste.
Connections made by our Maoz Ambassadors are growing. We are seeing supporters and leaders connect with us on a personal level. We have approximately 1,000 people we email on a monthly basis.
Page 3
## **MAOZ UK**
## **TRUSTEES' REPORT (continued) for the year ended 31 December 2025**
## **FINANCIAL REVIEW**
## **GOING CONCERN**
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.
## **RESERVES POLICY**
In accordance with the Charity Commission Guidance CC19 Charity Reserves: (Building Resilience), the Trustees aim to keep sufficient funds in liquid assets to cover both the likely staff and office costs were the charity to cease operations and a buffer to enable it to continue to operate in the event of a material decline in the level of general giving and accordingly a target level of £42,500 has been calculated.
At 31 December 2025 the General Fund held net current assets of £301,897
Restricted funds are distributed in accordance with the donors' instructions usually in the month after they are received.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **CONSTITUTION**
The charity is constituted by a Declaration of Trust dated 9 December 1997, Supplementary Declaration of Trust dated 19 January 1999 and Supplementary Declaration of Trust dated 24 May 1999.
## **METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES**
The power of appointment or removal of Trustees is vested in the Trustees themselves.
## **ORGANISATIONAL STRUCTURE AND DECISION MAKING**
All matters of policy are taken by the Trustees while day to day decisions on administrative matters are taken by the charity's Director.
## **RELATED PARTY RELATIONSHIPS**
The charity co-operates closely with Maoz Israel Ministries and Maoz Inc in Israel and the USA.
## **RISK MANAGEMENT**
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
Page 4
## **MAOZ UK**
## **TRUSTEES' REPORT (continued) for the year ended 31 December 2025**
## **TRUSTEES' RESPONSIBILITIES STATEMENT**
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities Statement of Recommended Practice (SORP);
- make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Declaration of Trust. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
................................................ **Mr Patrick Lineen** Trustee 9 June 2026
................................................ **Mr Neil Hobbs** Trustee 9 June 2026
Page 5
## **MAOZ UK**
## **STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2025**
|**Unrestricted**
**funds**
**Note**
**2025**
**£**
**INCOME FROM:**
Donations and legacies
2
**263,735**
**TOTAL INCOME**
**263,735**
**EXPENDITURE ON:**
Charitable activities
4
**352,756**
**TOTAL EXPENDITURE**
5
**352,756**
**NET INCOME / (EXPENDITURE) BEFORE**
**OTHER RECOGNISED GAINS AND**
**LOSSES**
**(89,021)**
Losses on revaluations of fixed assets
11
**-**
**NET MOVEMENT IN FUNDS**
**(89,021)**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**390,918**
**TOTAL FUNDS CARRIED FORWARD**
**301,897**|**Restricted**
**funds**
**2025**
**£**
**124,310**
**124,310**
**116,855**
**116,855**
**7,455**
**-**
**7,455**
**23,274**
**30,729**|**Total**
**funds**
**2025**
**£**
**388,045**
**388,045**
**469,611**
**469,611**
**(81,566)**
**-**
**(81,566)**
**414,192**
**332,626**|_Total_
_funds_
_2024_
_£_
_432,337_
_432,337_
_413,316_
_413,316_
_19,021_
_(59,662)_
_(40,641)_
_454,833_
_414,192_|
|---|---|---|---|
The notes on pages 8 to 17 form part of these financial statements.
Page 6
## **MAOZ UK**
## **BALANCE SHEET as at 31 December 2025**
|**Note**
**FIXED ASSETS**
Tangible assets
11
**CURRENT ASSETS**
Debtors
12
Cash at bank and in hand
**CREDITORS:**amounts falling due within
one year
13
**NET CURRENT ASSETS**
**NET ASSETS**
**CHARITY FUNDS**
Restricted funds
14
Unrestricted funds
14
**TOTAL FUNDS**|**£**
**19,887**
**318,033**
**337,920**
**(5,294)**|**2025**
**£**
**-**
**332,626**
**332,626**
**30,729**
**301,897**
**332,626**|_£_
_20,947_
_157,405_
_178,352_
_(4,498)_|_As restated_
_2024_
_£_
_240,338_
_173,854_|
|---|---|---|---|---|
|||||_414,192_|
|||||_23,274_
_390,918_|
|||||_414,192_|
The financial statements were approved by the Trustees on 9 June 2026 and signed on their behalf, by:
................................................ **Mr Patrick Lineen**
................................................ **Mr Neil Hobbs, Chair**
The notes on pages 8 to 17 form part of these financial statements.
Page 7
**MAOZ UK**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2025**
## **1. ACCOUNTING POLICIES**
## **1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS**
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.
Maoz UK constitutes a public benefit entity as defined by FRS 102.
## **1.2 INCOME**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
For legacies, entitlement is taken as the earlier of the date on which:(1) the charity is aware that probate has been granted, (2) the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made or (3) when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
Page 8
**MAOZ UK**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2025**
## **1. ACCOUNTING POLICIES (continued)**
## **1.3 EXPENDITURE**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
Charitable activities and Governance costs are costs incurred on the charity's operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.
## **1.4 TANGIBLE FIXED ASSETS AND DEPRECIATION**
All assets costing more than £250 are capitalised.
A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the statement of financial activities.
Tangible fixed assets are carried at costor valuation , net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the costor valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
- Freehold property 2% Per Annum Subject to Revaluations to Realisable Value
## **1.5 INTEREST RECEIVABLE**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
## **1.6 DEBTORS**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **1.7 CASH AT BANK AND IN HAND**
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 9
**MAOZ UK**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2025**
## **1. ACCOUNTING POLICIES (continued)**
## **1.8 LIABILITIES AND PROVISIONS**
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.
## **1.9 PENSIONS**
The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.
## **1.10 FUND ACCOUNTING**
Unrestricted funds are general funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## **2. INCOME FROM DONATIONS AND LEGACIES**
|**Unrestricted**
**funds**
**2025**
**£**
Donations
**221,412**
Legacies
**42,323**
Total donations and legacies
**263,735**
_Total 2024_
_308,576_|**Restricted**
**funds**
**2025**
**£**
**124,310**
**-**
**124,310**
_123,761_|**Total**
**funds**
**2025**
**£**
**345,722**
**42,323**
**388,045**
_432,337_|_Total_
_funds_
_2024_
_£_
_358,146_
_74,191_|
|---|---|---|---|
|||||
|||||
||||_432,337_|
|||||
Page 10
## **MAOZ UK**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2025**
## **3. SUPPORT COSTS**
|Secretarial expenses
Rental and office
Postage and stationery
Travelling
Other expenses
Telephone
Development costs
Bank charges
Computer costs
Wages and salaries
Pension cost
_Total 2024_|**Activities**
**£**
**15,360**
**11,676**
**25,234**
**9,073**
**1,934**
**1,811**
**32,155**
**661**
**3,210**
**38,934**
**981**
**141,029**
_122,482_|**Total**
**2025**
**£**
**15,360**
**11,676**
**25,234**
**9,073**
**1,934**
**1,811**
**32,155**
**661**
**3,210**
**38,934**
**981**
**141,029**
_122,482_|_Total_
_2024_
_£_
_14,760_
_8,655_
_19,697_
_3,693_
_272_
_1,482_
_31,010_
_541_
_3,625_
_37,800_
_947_
_122,482_|
|---|---|---|---|
|||||
## **4. GOVERNANCE COSTS**
|**Unrestricted**
**funds**
**2025**
**£**
Examiners Fee
**1,260**
Legal Fees
**2,497**
Insurance
**732**
**4,489**|**Restricted**
**funds**
**2025**
**£**
**-**
**-**
**-**
**-**|**Total**
**funds**
**2025**
**£**
**1,260**
**2,497**
**732**
**4,489**|_Total_
_funds_
_2024_
_£_
_1,080_
_2,642_
_671_|
|---|---|---|---|
|||||
|||||
||||_4,393_|
## **5. ANALYSIS OF EXPENDITURE BY EXPENDITURE TYPE**
|Direct costs
Governance
_Total 2024_|**Staff costs**
**Other costs**
**2025**
**£**
**2025**
**£**
**39,915**
**425,207**
**-**
**4,489**
**39,915**
**429,696**
_38,747_
_374,569_|**Total**
**2025**
**£**
**465,122**
**4,489**
**469,611**
_413,316_|_Total_
_2024_
_£_
_408,923_
_4,393_|
|---|---|---|---|
|||||
|||||
||||_413,316_|
|||||
Page 11
## **MAOZ UK**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2025**
## **6. ANALYSIS OF EXPENDITURE BY ACTIVITIES**
|Direct costs
_Total 2024_|**Grant**
**funding of**
**activities**
**2025**
**£**
**324,093**
_286,441_|**Support**
**costs**
**2025**
**£**
**141,029**
_122,482_|**Total**
**2025**
**£**
**465,122**
_408,923_|_Total_
_2024_
_£_
_408,923_|
|---|---|---|---|---|
||||||
## **7. NET INCOME/(EXPENDITURE)**
This is stated after charging:
||**2025**|_2024_|
|---|---|---|
||**£**|_£_|
|Impairment of fixed assets|**-**|_59,662_|
During the year, one Trustee received remuneration of £38,934 for duties in addition to those as a Trustee (2024 - £37,800). During the year, no Trustee received any benefits in kind (2024 - £NIL). During the year, one Trustee received reimbursement of expenses £5,950 (2024- £4,359).
## **8. EXAMINERS' REMUNERATION**
The Independent Examiner's remuneration amounts to an Independent Examination fee of £1,260 (2024 - £1,080), and no other services were supplied of £ -(2024 - £ -).
Page 12
## **MAOZ UK**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2025**
## **9. STAFF COSTS**
Staff costs were as follows:
|**2025**
**£**
Salaries and fees
**38,934**
Other pension costs
**981**
**39,915**
The average number of persons employed by the charity during the year was as follows:
**2025**
**No.**
Administration
**1**
Average headcount expressed as a full-time equivalent:
**2025**
**No.**
Administration and development
**1**|_2024_
_£_
_37,800_
_947_|
|---|---|
||_38,747_|
||_2024_
_No._
_1_
_2024_
_No._
_1_|
No employee received remuneration amounting to more than £60,000 in either year.
## **10. TRUSTEES' REMUNERATION**
During the year retirement benefits were accruing to 1 Trustee _(2024 - 1)_ in respect of a defined contribution pension scheme for services supplied as an employee.
Page 13
## **MAOZ UK**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2025**
## **11. TANGIBLE FIXED ASSETS**
|**COST OR VALUATION**
At 1 January 2025
Disposals
At 31 December 2025
**DEPRECIATION**
At 1 January 2025
On disposals
At 31 December 2025
**NET BOOK VALUE**
At 31 December 2025
_At 31 December 2024_
**12.**
**DEBTORS**
Other debtors - Tax Recoverable
Prepayments and accrued income
**13.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Accruals and deferred income|**2025**
**£**
**18,912**
**975**
**19,887**
**2025**
**£**
**4,034**
**1,260**
**5,294**|**Freehold**
**property**
**£**
**300,000**
**(300,000)**
**-**
**59,662**
**(59,662)**
**-**
**-**
_240,338_
_As restated_
_2024_
_£_
_20,947_
_-_
_20,947_
_2024_
_£_
_3,418_
_1,080_
_4,498_|
|---|---|---|
Page 14
## **MAOZ UK**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2025**
## **14. STATEMENT OF FUNDS**
## **STATEMENT OF FUNDS - CURRENT YEAR**
||||||||||||**Balance at**|**Balance at**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||**Balance at**||||||||**31**||
||||**1**|**January**|||||||**December**||
|||||**2025**|||**Income Expenditure**||||**2025**||
|||||**£**|||**£**
**£**||||**£**||
|**UNRESTRICTED FUNDS**|||||||||||||
|General Fund||||**390,918**|||**263,735**
**(352,756)**||||**301,897**||
|**RESTRICTED FUNDS**|||||||||||||
|Israel||||**14,717**|||**118,601**|**(112,762)**|||**20,556**||
|India||||**8,557**|||**5,709**|**(4,093)**|||**10,173**||
||||||||||||||
|||||**23,274**|||**124,310**
**(116,855)**||||**30,729**||
|Total of funds||||**414,192**|||**388,045**
**(469,611)**||||**332,626**||
|Israel - supports work in four primary areas (1)|||publishing||Hebrew Bibles and literature|||||(2) producin||g|
|worship music and developing young worship||leaders (3) providing aid to widows, orphans and need|||||||||||
|families in Jewish and Arab congregations and (4)||||engaging in|||outreach by planting congregations an|||||d|
|supporting ministries, youth camps and conferences|||||||||||||
|India - supports small churches and their pastors,||||helps pay||teachers salaries, and gives||||small regul||a|
|payments to widows in a deprived rural area in Andrah Pradesh|||||||||||||
|**STATEMENT OF FUNDS - PRIOR YEAR**|||||||||||||
||||||||||||_Balance at_||
||_Balance at_||||||||||_31_||
||_1 January_|||||||_Gains/_|||_December_||
||_2024_|||_Income_||_Expenditure_
_(Losses)_|||||_2024_||
||_£_|||_£_|||_£_
_£_||||_£_||
|General Fund|_400,232_|||_308,576_|||_(258,228)_
_(59,662)_||||_390,918_||
|**RESTRICTED FUNDS**|||||||||||||
|Israel|_45,746_|||_117,619_|||_(148,648)_
_-_||||_14,717_||
|India|_8,855_|||_6,142_|||_(6,440)_
_-_||||_8,557_||
||_54,601_|||_123,761_|||_(155,088)_
_-_||||_23,274_||
Israel - supports work in four primary areas (1) publishing Hebrew Bibles and literature (2) producing worship music and developing young worship leaders (3) providing aid to widows, orphans and needy families in Jewish and Arab congregations and (4) engaging in outreach by planting congregations and supporting ministries, youth camps and conferences
India - supports small churches and their pastors, helps pay teachers salaries, and gives small regular payments to widows in a deprived rural area in Andrah Pradesh
Page 15
## **MAOZ UK**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2025**
## **SUMMARY OF FUNDS - CURRENT YEAR**
|Unrestricted funds
Restricted funds
**SUMMARY OF FUNDS - PRIOR YEAR**
_Balance at_
_1 January_
_2024_
_£_
Unrestricted funds
_400,232_
Restricted funds
_54,601_
_454,833_|**Balance at**
**1 January**
**2025**
**£**
**390,918**
**23,274**
**414,192**
_Income_
_£_
_308,576_
_123,761_
_432,337_|**Income Expenditure**
**£**
**£**
**263,735**
**(352,756)**
**124,310**
**(116,855)**
**388,045**
**(469,611)**
_Expenditure_
_Gains/_
_(Losses)_
_£_
_£_
_(258,228)_
_(59,662)_
_(155,088)_
_-_
_(413,316)_
_(59,662)_|**Balance at**
**31**
**December**
**2025**
**£**
**301,897**
**30,729**
**332,626**|
|---|---|---|---|
||||_Balance at_
_31_
_December_
_2024_
_£_
_390,918_
_23,274_
_414,192_|
## **15. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
## **ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR**
|**Unrestricted**
**funds**
**2025**
**£**
Current assets
**307,191**
Creditors due within one year
**(5,294)**
**301,897**
**ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR**
_Unrestricted_
_funds_
_2024_
_£_
Tangible fixed assets
_240,338_
Current assets
_155,078_
Creditors due within one year
_(4,498)_
_390,918_||**Restricted**
**funds**
**2025**
**£**
**30,729**
**-**
**30,729**
_Restricted_
_funds_
_2024_
_£_
_-_
_23,274_
_-_
_23,274_|**Total**
**funds**
**2025**
**£**
**337,920**
**(5,294)**
**332,626**
_Total_
_funds_
_2024_
_£_
_240,338_
_178,352_
_(4,498)_
_414,192_|
|---|---|---|---|
|||||
Page 16
## **MAOZ UK**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2025**
## **16. PENSION COMMITMENTS**
The charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £981 (2024 - £947). Contributions totaling £Nil (2024 - £Nil) were payable to the fund at the balance sheet date.
Page 17
## **MAOZ UK**
## **INDEPENDENT EXAMINER'S REPORT for the year ended 31 December 2025**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MAOZ UK (the 'charity')**
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2025.
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
## **RESPONSIBILITIES AND BASIS OF REPORT**
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts 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 2011 Act.
Page 18
## **MAOZ UK**
## **INDEPENDENT EXAMINER'S REPORT (continued) for the year ended 31 December 2025**
## **INDEPENDENT EXAMINER'S STATEMENT**
Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities: 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I can confirm that no 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 2011 Act; or
2. the accounts do not accord with those records; or
3. 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.
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.
Signed:
Dated: 9 June 2026
P M Landergan FCA
For Landergan & Co Ltd 26 Burney Street London SE10 8EX
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