2025-03-31-accounts - Micah Christian Ministries

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MICAH CHRISTIAN MINISTRIES TRUSTEES' REPORT AND ACCOUNTS YEAR ENDED 31ST MARCH 2025

COMPANY REGISTRATION NO: 3819740 ( England and Wales) CHARITY REGISTRATION NO: 1084789

MICAH CHRISTIAN MINISTRIES FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2025

CONTENTS	PAGE
LEGAL AND ADMINISTRATIVE INFORMATION	1
REPORT OF THE TRUSTEES	2-5
INDEPENDENT EXAMINERS REPORT	6
STATEMENT OF FINANCIAL ACTIVITIES	7
BALANCE SHEET	8
NOTES TO THE FINANCIAL STATEMENTS	9-11
DETAILED INCOME AND EXPENDITURE	12

MICAH CHRISTIAN MINISTRIES LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 31ST MARCH 2025

CHARITY REGISTRATION NUMBER:

1084789

COMPANY REGISTRATION NUMBER:

3819740 ( England and Wales)

REGISTERED OFFICE:

8 Belmont Hill Lewisham London SE13 5BD

TRUSTEES:

Anthony Horswood ( Chairman) Denis Wade Oscar Johnson Steve Semple

INDEPENDENT EXAMINER

Allen Robyn & Associates Ltd Chartered Certified Accountants 367 Caledonian Road London N7 9DQ

MICAH CHRISTIAN MINISTRIES REPORT OF THE TRUSTEES YEAR ENDED 31ST MARCH 2025

The Trustees who are also directors of the Charity for the purpose of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number : 1084789 Registered Company number : 3819740 (England and Wales)

Registered address

8 Belmont Hill Lewisham London SE13 5BD

Trustees

Anthony Horswood ( Chairman) Denis Wade Oscar Johnson Steve Semple

Independent Examiner

Allen Robyn & Associates Ltd Chartered Certified Accountants 367 Caledonian Road London N7 9DQ

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The Church is governed by a memorandum and articles of association. The company has four directors who meet regularly to review the finances and administration of the church.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

MICAH CHRISTIAN MINISTRIES REPORT OF THE TRUSTEES YEAR ENDED 31ST MARCH 2025

OBJECTIVES AND ACTIVITIES

The overall purpose of the charity is:

a) The advancement of the Christian faith .

b) The relief of persons who are in conditions of need and consequently suffering hardship or distress, or who are aged or sick.

c) The advancement of the education of children and adults.
d) Any other charitable purpose for the benefit of the local community.

The Directors/Trustees seek to achieve the charitable objectives by maintaining a centre of worship and fellowship and by reaching out to local and wider communities.

We provide weekly Sunday services for adults and children, regular midweek meetings for teaching , training, mentoring and coaching. We also conducted services for baptism, marriage, funerals and the dedication of infants.

This Year's Activities

The financial year ending 31 March 2025 has been a year of consolidation, renewed vision, and steady growth. Having strengthened the congregation further through our shared values, we continued to build strong foundations, deepen our community engagement, and expand our pastoral and social support across all areas of ministry.

We worked closely with families within our church and the wider community, encouraging them to invite, engage, and participate in the life of Micah Church. Our focus remained on empowering individuals and families to reach into their extended networks and local communities initiatives.

Throughout the year, we maintained our commitment to supporting members and residents facing hardship or personal challenges. This included ongoing partnerships with charities, statutory organisations, and community groups, as well as signposting individuals to essential services in areas such as:

Relationship counselling
Financial resilience and planning
Mental health and wellness
Education and welfare for children and young people

Support for Neurodivergent Families

We continued to assist families affected by neurodivergent conditions including autism, ADHD, Asperger’s, dyslexia, and challenges with reading, spelling, and handwriting. This support was offered through pastoral care, signposting, and practical advocacy.

Our youth and children’s ministries incorporated life skills, drama, singing, creative arts, and introductory tech training, helping children to build confidence, develop friendships, and strengthen personal resilience.

Online Engagement and Teaching

Our online midweek services continued to thrive, providing accessible teaching, prayer, and encouragement for members and friends of the ministry. Through livestreaming and social media, we reached new audiences and maintained engagement with those unable to attend in person.

We also hosted several consultation sessions with members, their families, and invited guests. These created space for meaningful conversation on matters of national and community significance, including:

Racial injustice
Home schooling
Maintaining healthy relationships
Coping with death and bereavement

MICAH CHRISTIAN MINISTRIES REPORT OF THE TRUSTEES YEAR ENDED 31ST MARCH 2025

Pastoral Care and Community Support

Pastoral care remained a central expression of our ministry. Throughout the year we:

Supported families and individuals experiencing bereavement
Conducted several funerals and memorial services
Provided pastoral visits to the elderly, the sick, and those in hospital
Engaged with young people in prisons and young offenders’ institutions
Offered marital counselling and pre-marital support for couples preparing for marriage

Our staff and volunteer teams remained consistent, dedicated, and committed throughout the year. We retained our office and training facilities, maintained all equipment and supplies, and continued to operate effectively through a blend of in-person and remote working practices.

Feedback from members remained highly positive, with many expressing appreciations for the stability, care, and continuity provided by the church during a time of national uncertainty.

We extend our sincere thanks to all staff, volunteers, members, and donors for their dedication, generosity, and faithfulness, which have made our work possible.

Social Work and Welfare Support

Micah Christian Ministries continued to provide vital practical and emotional support to those facing hardship. Our social care and welfare activities included:

Visiting vulnerable individuals in their homes, care settings, and hospitals
Offering support to young people in custody or secure environments
Providing guidance and advocacy for individuals navigating financial hardship
Signposting to specialist organisations for housing, benefits, addiction support, and mental health services
Supporting families through bereavement and offering practical assistance with funeral planning
Delivering marriage enrichment sessions and pre-marital counselling to couples

Where possible, we also provided financial and practical help to individuals in need and made targeted donations to local charities and organisations specialising in youth, children, and family support.

Conclusion

The year ending March 2025 has been one of stability, growth, and deepening community impact for Micah Christian Ministries. We have sustained our mission to advance the Christian faith while offering compassionate, holistic support to individuals and families.

The Trustees remain confident in the ongoing growth, resilience, and positive influence of the ministry in the year ahead.

FINANCIAL REVIEW

The Charity's financial statement for the year ended 31st March 2025 shows Income of £217,033 (2024: £189,249) representing an approximate 14.67 % increase in overall income. Expenditure increased by 15.25 % to £246,726 (2024: £214,801) . The Charity made a net deficit of £29,643 (2024: 23,552). Unrestricted reserves at 31st March 2025 is £ (35,887) (2024: (£1,978), whilst Restricted funds are £1,275 (2024: £1,275).

MICAH CHRISTIAN MINISTRIES REPORT OF THE TRUSTEES YEAR ENDED 31ST MARCH 2025

STATEMENT OF TRUSTEE RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law applicable to charities in England and Wales, the Charities Act 2011, Charity Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each (Accounts and Reports) 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, including the income and expenditure of the charity for that period In preparing those financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. 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.

This report is prepared in accordance with the special provision of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the Board of Trustees on ……11/12/2025................and signed:

ON BEHALF OF THE BOARD:

.............................................

Denis Wade - Trustee

REPORT OF THE INDEPENDENT EXAMINER MICAH CHRISTIAN MINISTRIES YEAR ENDED 31ST MARCH 2025

I report on the accounts for the year ended 31st March 2025 set out on pages six to ten of the financial statements.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144 (2)) of the Charities Act 2011) and that an independent examination is required.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

examine the accounts under Section 145 of the 2011 Act
to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) 'of the 2011 Act); and
to state whether particular matters have come to my attention.

Basis of the independent examiners report

My examination was carried out in accordance with the General Directions given by the Charity Commission. 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 seeking explanations from you as trustees concerning any such matter. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statements below.

Independent examiner's statement

In connection with 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 386 and 387 of the Companies Act 2006; and
to prepare accounts which accord with the accounting records, comply with the accountings requirement of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or (2) to which, in my opinion, attention should be draw in order to enable a proper understanding of the accounts to be reached.

Rolston Allen

Allen Robyn & Associates Ltd Chartered Certified Accountants 367 Caledonian Road

London N7 9DQ

Date............15/12/2025...............

MICAH CHRISTIAN MINISTRIES STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31ST MARCH 2025

INCOMING RESOURCES *Incoming resources from generated funds* Voluntary income Activities for generating funds Total incoming resources RESOURCES EXPENDED Charitable Activities Governance Costs Support Costs TOTAL RESOURCES EXPENDED NET INCOME/EXPENDITURE FOR THE YEAR RECONCILIATION OF FUNDS Prior year adjustment Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Notes 2 4 5 6	2025 2024 £ £ 188,363 124,781 28,670 64,468 217,033 189,249 193,501 154,902 5,341 6,810 47,884 53,089 246,726 214,801 (£29,693) (£25,552) (4,216) - (703) 24,849 (£34,612) (£703)	2024 £ 124,781 64,468 189,249 154,902 6,810 53,089 214,801	2024 £ 124,781 64,468 189,249 154,902 6,810 53,089 214,801	2024
				(£703)

None of the charity's activities were acquired or discontinued during the year and there were no recognised gains and losses for 2025 or 2024 other than those included in the statement of financial activities.

The notes on pages 8 to 10 form part of these accounts.

MICAH CHRISTIAN MINISTRIES BALANCE SHEET YEAR ENDED 31ST MARCH 2025

	Notes	2025	2024
		£	£
FIXED ASSETS
Tangible assets	11	2,943	4,416
CURRENT ASSETS
Debtors	9	-	1,290
Cash at bank and in hand		5,439	5,921
		5,439	7,211
CREDITORS: due within one year	10	(42,994)	(12,330)
NET CURRENT ASSETS/(LIABILITIES)		(£37,555)	(£5,119)
TOTAL ASSETS LESS CURRENT LIABILITIES		(£34,612)	(£703)
FUNDS:		2025	2024
Unrestricted Funds	12	(35,887)	(1,978)
Restricted Funds	12	1,275	1,275
		(£34,612)	(£703)

The charitable company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for:

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 in relation to small charitable companies and with the Financial Reporting Standard for Smaller Entities (effective April 2008)

The financial statements were approved by the Board of Trustees on …………11/12/2025........….. and were signed on its behalf by:

…………………………… Denis Wade - Trustee

The notes on pages 8 to 10 form part of these accounts.

MICAH CHRISTIAN MINISTRIES NOTES TO THE ACCOUNTS YEAR ENDED 31ST MARCH 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared 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) (effective 1 January 2015) - (Charities SORP (FRS 102) .The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Accounting convention

The financial statements have been prepared under the historical cost convention, the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Charitable activities

Costs of charitable activities are those costs relating to the activities carried out to meet the objectives of the Church. These include both directly attributable costs and apportioned support costs.

Governance costs

Governance costs are the costs associated with the strategic direction of the organisation and with meeting regulatory responsibilities including apportioned support cost.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life

Church Office Equipment - 20% on reducing balance Office Equipment - 20% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

MICAH CHRISTIAN MINISTRIES NOTES TO THE ACCOUNTS YEAR ENDED 31ST MARCH 2025

2025 2024 158,998 100,973 29,365 23,808 28,670 64,468 £217,033 £189,249 2025 2024 1,473 1,473 2025 2024 63,751 34,216 1,501 1,451 - 1,347 15,775 9,913 9,030 3,627 8,139 6,777 1,709 560 5,910 6,394 4,766 7,118 4,841 4,137 399 1,682 60,000 60,000 17,680 17,680 193,501 154,902 2025 2024 5,341 6,810 2025 2024 21,900 21,900 2,256 1,947 842 1,120 1,013 689 1,573 1,390 - 1,280 10,014 9,822 8,454 13,032 359 436 590 590 883 883 47,884 53,089	2025 2024 158,998 100,973 29,365 23,808 28,670 64,468 £217,033 £189,249 2025 2024 1,473 1,473 2025 2024 63,751 34,216 1,501 1,451 - 1,347 15,775 9,913 9,030 3,627 8,139 6,777 1,709 560 5,910 6,394 4,766 7,118 4,841 4,137 399 1,682 60,000 60,000 17,680 17,680 193,501 154,902 2025 2024 5,341 6,810 2025 2024 21,900 21,900 2,256 1,947 842 1,120 1,013 689 1,573 1,390 - 1,280 10,014 9,822 8,454 13,032 359 436 590 590 883 883 47,884 53,089	2024
2024 1,473 2024 34,216 1,451 1,347 9,913 3,627 6,777 560 6,394 7,118 4,137 1,682 60,000 17,680 154,902	2024 1,473 2024 34,216 1,451 1,347 9,913 3,627 6,777 560 6,394 7,118 4,137 1,682 60,000 17,680	2024
		1,473
		2024
2024 6,810 2024 21,900 1,947 1,120 689 1,390 1,280 9,822 13,032 436 590 883 53,089		2024
		6,810
		2024

MICAH CHRISTIAN MINISTRIES NOTES TO THE ACCOUNTS YEAR ENDED 31ST MARCH 2025

7. TRUSTEES REMUNERATION AND BENEFITS

Trustees' expenses

Trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

8. STAFF COSTS Wages and salaries The average monthly number of employees during the year was as follows: No employee received remuneration of more than £60,000 during the year. 9. DEBTORS : Amounts falling due after one year Other debtors 10. CREDITORS : Amounts falling due after one year Trade creditors Other creditors Accrued expenses 11. FIXED ASSETS Church Office Equipment COST At 1st April 2024 41,462 Additions - 41,462 DEPRECIATION At 1st April 2024 39,693 Charge for the year 590 As at 31st March 2025 40,283 NET BOOK VALUE As at 31st March 2025 £1,179 As at 31st March 2024 £1,769 At 01/04/2024 12. MOVEMENTS IN FUNDS Unrestricted Funds General Fund (1,978) Prior year adjustments - (1,978) Restricted Funds General Fund 1,275 TOTAL FUNDS (£703) 12. MOVEMENTS IN FUNDS Incoming Resources Unrestricted Funds General Fund 217,033	2025 63,751 2 2025 - 2025 38,564 2930 1500 £42,994 Office Equipment 53,822 - 53,822 51,175 883 52,058 £1,764 £2,647 Movement in	2025 63,751 2 2025 - 2025 38,564 2930 1500 £42,994 Office Equipment 53,822 - 53,822 51,175 883 52,058 £1,764 £2,647 Movement in	2025 63,751 2 2025 - 2025 38,564 2930 1500 £42,994 Office Equipment 53,822 - 53,822 51,175 883 52,058 £1,764 £2,647 Movement in	2024 34,216 2 2024 1290 2024 8,305 1775 2250 £12,330 TOTALS 95,284 - 95,284 90,868 1,473 92,341 £2,943 £4,416 At 31/03/2025 (31,671) (4,216) (35,887) 1,275 (£34,612) Movement in Funds (29,693)
		Funds (29,693) (4,216) (33,909) - (£33,909) Resources
			Expended 246,726

MICAH CHRISTIAN MINISTRIES INCOME AND EXPENDITURE YEAR ENDED 31ST MARCH 2025

Incoming Resources:
Voluntary income:
Tithes & Offerings
Gift Aid
Donations and other income
Total incoming resources
RESOURCES EXPENDED:
Charitable activities:
Wages
Pension
Honorarium
Gifts and donations
Hospitality
Ministries expenses
Travel and subsistence
Audio visual/Musical consumable
Advertisement and marketing
Subscriptions
Training and course expenses
Contracted Services
Rent of church premises
GOVERNANCE COSTS
Accountancy and examiner fees
SUPPORT COSTS: MANAGEMENT
Office rent
Insurance
Postages & stationery
Bank charges
Professional fees
Bad debts written off
IT, telephone and internet expenses
Admin and general expenses
Office maintenance
Depreciation - church office equipment
Depreciation - computer equipment
Total resources expended
Net Income over expenditure

2025
2024
£
£
158,998
100,973
29,365
23,808
28,670
64,468
£217,033
£189,249
63,751
34,216
1,501
1,451
-
1,347
15,775
9,913
9,030
3,627
8,139
6,777
1,709
560
5,910
6,394
4,766
7,118
4,841
4,137
399
1,682
60,000
60,000
17,680
17,680
193,501
154,902
5,341
6,810
21,900
21,900
2,256
1,947
842
1,120
1,013
689
1,573
1,390
-
1,280
10,014
9,822
8,454
13,032
359
436
590
590
883
883
47,884
53,089
£246,726
£214,801
(£29,693)
(£25,552)