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← Mount Zion Christian Community Church

2025-03-31-accounts

MOUNT ZION CHRISTIAN COMMUNITY CHURCH

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page
Report of the Trustees
 1 to 10
Independent Examiner’s Report 11
Statement of Financial AcLviLes 12
Balance Sheet 13 to 14
Notes to the Financial Statements 15 to 30

1

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

_______________

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of AccounLng and ReporLng by ChariLes: Statement of Recommended PracLce applicable to chariLes preparing their accounts in accordance with the Financial ReporLng Standard applicable in the UK and Republic of Ireland (FRS 102) (effecLve 1 January 2019).

I. ORGANISATION STRUCTURE, GOVERNANCE AND MANAGEMENT

Mount Zion ChrisLan Community Church is a registered charity (No. 1120468) and a private company limited by guarantee (No. 06041528), governed by a model Memorandum and ArLcles for local Assemblies of God in Great Britain and Ireland, adopted by special resoluLon on 14th March 2007.

The charity is managed by its Board of Trustees. A minimum of three directors must always exist. Membership of the board is made up of the Senior Pastor, 4 members of the Church drawn from a wide variety of disciplines, to ensure a wide skills mix exists to manage the affairs of the charity.

The Board meets formally monthly to monitor and deal with charity mabers.

New directors are appointed to the board by exisLng directors periodically.

All directors are familiarised with the pracLcal work of the church including but not limited to:

Mount Zion ChrisLan Community Church has a leadership team consisLng of Pastors and Elders of the Church. They are responsible for the:

II. OBJECTIVES AND ACTIVITIES OF THE CHARITY

The objecLves of the charity as stated in our Model Memorandum document are for the benefit of the public:

2

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

_______________

III. REVIEW OF MOUNT ZION CHRISTIAN COMMUNITY CHURCH ACTIVITIES

1. IntroducAon and context

The year 2024–2025 has been a significant period of reflecLon, consolidaLon, and forward planning for Mount Zion Community Church (MZCC). Guided by the annual theme “Time to Arise,” the church has sought to strengthen its spiritual foundaLons, improve organisaLonal effecLveness, and deepen its engagement with the local community.

The Trustees have worked closely with the pastoral and leadership teams to ensure that the church’ s acLviLes remained faithful to its charitable purposes, financially responsible, and responsive to the spiritual and social needs of those it serves. While the year presented a number of challenges, it has also laid important groundwork for sustainable growth and renewed mission as the church looks ahead to 2025–2026.

2. Trustee’s Statement of Public Benefit

The Trustees confirm that they have had due regard to the Charity Commission’s guidance on public benefit and are saLsfied that Mount Zion Community Church has operated for the public benefit throughout the year.

The church advances the ChrisLan faith through public worship, prayer, teaching, and pastoral care, all of which are open and accessible to the wider community. These acLviLes promote spiritual wellbeing, moral values, personal responsibility, and community cohesion, benefiLng individuals and families from a wide range of backgrounds.

In addiLon to its religious acLviLes, the church provides pracLcal support to the local community through outreach iniLaLves such as community meals, seasonal events, mental health awareness acLviLes, and the development of the Soup Kitchen ministry. These iniLaLves help address social isolaLon, poverty, and hardship, and are offered either free of charge or at minimal cost.

The church also places strong emphasis on children, young people, and families through structured children’s and youth ministries, mentoring, and training. These acLviLes support personal development, resilience, and posiLve values, contribuLng to the wider wellbeing of the community.

3

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

_______________

The Trustees regularly review the church’s acLviLes to ensure they remain inclusive, accessible, and aligned with its charitable purposes. They are saLsfied that Mount Zion Community Church has delivered clear and demonstrable public benefit during the year and remains commibed to doing so in the future.

3. Review of acAviAes and achievements

Spiritual Life and Ministry

Prayer, worship, and teaching remained central to church life. Well-abended prayer and fasLng iniLaLves contributed to renewed spiritual focus and engagement across the congregaLon. Teaching programmes conLnued to emphasise biblical discipleship, personal growth, and pracLcal ChrisLan living.

Leadership reflected on the need to move the church culture from passive abendance to acLve parLcipaLon in faith, service, and mission, a theme that has shaped planning for the coming year.

Children, Youth and Next GeneraAon

A major highlight of the year was the Release / “ Arise and Soar” Conference held in July 2024, which brought renewed focus to children’s ministry and family discipleship. The conference challenged the church to adopt a whole-church approach to nurturing children’s faith, rather than relying solely on ministry teams.

As a result, the church began restructuring children’s ministry with clearer leadership support, mentoring, training, and safeguarding against volunteer burnout. Plans were developed for a refreshed launch in early 2025.

Youth ministry also showed encouraging signs of growth, including improved engagement, Alpha iniLaLves, and plans to involve young people more intenLonally in worship, tesLmony, and leadership development.

Community Outreach and Engagement

Community outreach remained a core expression of the church’s mission. AcLviLes during the year included community meals, seasonal outreach events, mental health iniLaLves, and preparaLon for the relaunch of the Soup Kitchen.

Trustees recognised the need for stronger planning, funding, and coordinaLon to ensure outreach iniLaLves are sustainable and well governed. As a result, steps were taken to idenLfy dedicated leadership, pursue external funding, strengthen safeguarding, and build volunteer teams for future community projects.

4. Governance, Leadership, Capacity and Business OperaAons

During 2024–2025, the Trustees gave increased abenLon to governance, leadership capacity, and the operaLonal sustainability of Mount Zion Community Church. It was recognised that

4

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

_______________

alongside spiritual growth, the church’s faciliLes and business operaLons play a vital role in supporLng ministry, community engagement, and financial resilience.

Governance and Leadership Capacity

Trustees acknowledged the pressure placed on a small number of leaders and volunteers and therefore prioriLsed clearer oversight, delegaLon, and forward planning. Strategic planning meeLngs were held to align vision, calendars, and ministry prioriLes, with a growing emphasis on leadership development, succession planning, and safeguarding leaders from burnout.

The Trustees idenLfied leadership capacity and sustainability as key prioriLes. A relaLvely small group of leaders and volunteers carried significant responsibility, highlighLng the need for clearer structures, delegaLon, and leadership development.

During the year, the church:

These steps aim to protect leaders from burnout while equipping the church for long-term health and growth.

The Trustees also recognised the need for more robust operaLonal structures and endorsed a comprehensive business review, which is currently underway and will inform a refreshed business plan in the coming year.

Business OperaAons and Facility Management Summary

Throughout the financial year April 2024 to March 2025, MZCC’s business operaLons remained stable, with growth strengthening toward the laber part of the year following a quieter summer period. Regular weekly building use by mulLple churches and a strong calendar of external events provided a consistent income stream, supporLng the church’s wider charitable acLviLes.

Business income for the year totalled approximately £115,000, generated through regular church bookings, conferences, training events, community organisaLons, and life events such as weddings and funerals. Reduced rates were intenLonally offered to chariLes and community-focused organisaLons, reflecLng the church’s commitment to public benefit.

Trustees oversaw conLnued compliance with all key legal and safety requirements, including insurance, health and safety audits, fire risk assessments, electrical and gas servicing, and staff training. Ongoing building maintenance and improvements were carried out, many

5

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

_______________

supported by volunteers, helping to maintain a safe, welcoming, and funcLonal environment for worship and community use.

Staffing structures were modestly strengthened during the year to support administraLon and communicaLons, while further work remains planned to formalise appraisals, training, and long-term staffing needs.

Learning and Forward Planning

The Trustees noted that while business acLvity has grown, further improvements are needed in systems, planning, and cost management. A full business review is therefore in progress, with a renewed business plan expected in the next reporLng period. This work will support beber uLlisaLon of faciliLes, improved financial predictability, and stronger alignment between the church’s operaLonal acLvity and its charitable mission.

Overall, Trustees are saLsfied that governance and operaLonal oversight improved during the year and that the church is beber posiLoned to support ministry, community engagement, and sustainable growth into 2025–2026.

5. Challenges and Learning

The Trustees acknowledge several challenges during the year, including:

These challenges highlighted the importance of improved systems, communicaLon, early planning, and sustainable growth. Lessons learned during the year have directly shaped the church’s strategic prioriLes for 2025–2026.

6. Plans and PrioriAes for 2025-2026

Looking ahead, the Trustees are encouraged by the clarity of vision and direcLon emerging from the past year. Key prioriLes include:

6

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Prayer, discipleship, and gospel-centred mission will conLnue to underpin all acLviLes.

7. Financial Review

Mount Zion ChrisLan Community Church is pleased to present financial statements that show a good performance following on from prior year. The year ending with a surplus which will be used to increase the level of unrestricted reserves to support acLviLes in the future.

Mount Zion ChrisLan Community Church conLnues to review and improve its financial processes and develop its approach to income generaLon to ensure greater financial stability.

The Statement of Financial AcLviLes is presented on page 12. Total income for the year amounted to £296,284 (2024: £304,988), remaining broadly consistent with the prior year and reflecLng conLnued support from member donaLons and income generated from the use of church faciliLes. Total expenditure for the year was £290,120 (2024: £259,881). The increase in expenditure compared to the prior year is primarily abributable to higher operaLonal costs arising from increased hire and usage of the church faciliLes.

The Trustees conLnued to exercise careful oversight of the church’s finances during a year marked by Lght cash flow and rising operaLonal costs.

Key points include:

7

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

_______________

Despite financial pressures, the Trustees reaffirmed the church’s commitment to mission by agreeing to Lthe 10% of income to missions, reflecLng a principled and faith-based approach to stewardship.

8. Conclusion

The Trustees believe that 2024–2025 has been a year of honest evaluaLon, spiritual renewal, and foundaLon-building. While challenges remain, Mount Zion Community Church enters 2025–2026 with renewed faith, stronger governance, and a clear sense of purpose.

The Trustees express their sincere graLtude to the pastoral team, staff, volunteers, and congregaLon for their commitment, generosity, and prayerful support throughout the year. They remain confident that, with God’s help, the church will conLnue to arise and serve its community faithfully in the years ahead.

IV. POLICIES

We conLnue to monitor and adjust to the ever-changing policy requirements i.e. Health & Safety handbook and Employee Staff handbook.

The directors keep up to date with the risks associated with the operaLon of the organisaLon via monthly meeLngs, reviews, child protecLon procedures, security and health and safety reviews, relevant insurance policies.

Internal risks are minimised by the implementaLon of procedures regarding good pracLce, fire safety inspecLons and intruder alarm maintenance.

Reserves Policy

The Trustee’s policy is to have unrestricted reserves held to cover for regular operaLng costs should there be a shornall in income and amounts to cover risks and conLngencies that would require an outlay of expenditure above a normal level.

On 31 March 2025, total reserves were £536,701 (2024: £530,536), unrestricted reserves were £534,030 (2024: £527,047). Restricted reserves were £2,671 being amounts held for the Benevolent fund and Glory hour social fund. Free reserves are £105,268, the Trustees consider this an appropriate level of reserves in line with the reserves policy.

8

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

_______________

Registered Charity number

1120468

Registered Office 70 Thomas Street, Aston Birmingham West Midlands B6 4TN

Trustees Mr N A A Afoakwa – Military Nurse, BriLsh Army Mr E Bwalya – Pastor Mr L A Guscoth – ReLred Mr E O Ikolo – Banker Reverend C A Young – Minister of Religion

Independent Examiner TaxAssist Accountants Enfield 51 Church Street Enfield EN2 6AN

Approved by order of the board of trustees on 30 January 2026 and signed on its behalf by:

Reverend C A Young - Trustee

9

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

_______________

INDEPENDENT EXAMINER’S REPORT

Report to the Trustees: Mount Zion ChrisAan Community Church

On accounts for the year ended: 31 March 2025

Charity no: 1120468

Set out on pages: 11 – 30

I report to the trustees on my examinaLon of the accounts of the above charity for the year ended 31 March 2025.

ResponsibiliAes and basis of report

As the charity’s trustees, you are responsible for the preparaLon of the accounts in accordance with the requirements of the ChariLes Act 2011 (“the Act”).

I report in respect of my examinaLon of the charity’s accounts carried out under secLon 145 of the 2011 Act and in carrying out my examinaLon I have followed all the applicable DirecLons given by the Charity Commission under secLon 145(5)(b) of the 2011 Act. Independent examiner’s statement

I have completed my examinaLon. I confirm that no material mabers have come to my abenLon in connecLon with the examinaLon giving me cause to believe that in any material respect:

I have no concerns and have come across no other mabers in connecLon with the examinaLon to which abenLon should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Shayo Badejo FIPA MIPA TaxAssist Accountants Enfield 51 Church Street Enfield London EN2 6AN 29/01/2026

10

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

_______________

2025 2024
Unrestricte
 Restricte
 Total
funds		 Total
funds
d
Funds		 d
Funds		 funds funds
Note £ £ £ £
INCOME AND ENDOWMENTS
FROM
DonaLons and legacies
2		 177,968 465
 178,43

 201,19
3 9
Charitable AcLviLes 115,066 0
 115,06

 95,426
Ministry 2,785 0 6
2,785		 6,363
Other trading acLviLes
3		 0 0 0 0
Investment income
4		 0 0 0 0
Other income 0 0 0 2,000
Total 295,820 465
 296,28

 304,98
~~4~~ ~~8~~
EXPENDITURE ON
Charitable AcLviLes
6		 280,060 1,283
 281,34

 249,98
3 0
Other
8		 8,776 0 8,776 9,901
Total 288,836 1,283
 290,12

 259,88
~~0~~ ~~1~~
NET INCOME / (EXPENDITURE) 6,983 (818) 6,165
 45,107

11

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

_________ _______ ______ ___ __
Transfers between funds
21		 0 0 0 0
Net movement in funds 6,983 (818) 6,165
 45,107
RECONCILIATION OF FUNDS
Total funds brought forward 527,047 3,490
 530,53

 485,42
6 9
TOTAL FUNDS CARRIED
 534,030 2,671
 536,70

 530,53
FORWARD ~~1~~ ~~6~~

12

MOUNT ZION CHRISTIAN COMMUNITY CHURCH

BALANCE SHEET 31 MARCH 2025

2025 2024
Unrestricte
 Restricte
 Total
funds		 Total
funds
d
Funds		 d
Funds		 funds funds
Note £ £ £ £
FIXED ASSETS
Tangible assets
14		 1,018,116 0
 1,018,11

 1,025,24
Investments
15		 0 0 6
0		 4
0
1,018,116 0
 1,018,11

 1,025,24
6 4
CURRENT ASSETS
Debtors
16		 10,161 0 10,161 9,075
Cash at bank 25,634 2,305 27,940 48,752
35,795 2,305 38,101 57,826
CREDITORS
Amounts falling due within
one year
17		 (42,796) 0
 (42,796)
 (46,509)
NET CURRENT ASSETS (7,000) 2,305 (4,695) 11,318
TOTAL ASSETS LESS
CURRENT LIABILITIES		 1,011,115 2,305 1,013,42
1		 1,036,56
2
CREDITORS

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

BALANCE SHEET – continued

_______________

Amounts falling due ader (476,720 (506,026
more than one year 18 (476,720) 0 ) )
NET ASSETS 534,396 2,305 536,701 530,536
FUNDS 22
Unrestricted funds 534,030 527,047
Restricted funds 2,671 3,490
TOTAL FUNDS 536,701 530,536

The charitable company is enLtled to exempLon from audit under SecLon 477 of the Companies Act 2006 for the year ended 31 March 2025.

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

The trustees acknowledged their responsibiliLes for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies’ regime.

The financial statements were approved by the Board of TrusLes and authorised for issue on 30 January 2026 and were signed on its behalf by:

C A Young - Trustee

14

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

BALANCE SHEET – continued

_______________

The notes form part of these financial statements

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit enLty under FRS 102, have been prepared in accordance with the ChariLes SORP (FRS 102) ‘AccounLng and ReporLng by ChariLes: Statement of Recommended PracLce applicable to chariLes preparing their accounts in accordance with the Financial ReporLng Standard applicable in the UK and Republic of Ireland (FRS102) (effecLve 1 January 2019)’, Financial ReporLng Standard 102 The Financial ReporLng Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Mount Zion ChrisLan Community Church is a company limited by guarantee and does not have share capital. The members of the company are the trustees’ names on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member. The charity’s registered number and registered office is given in the charity informaLon in page 1 of this report.

The charity consLtutes a public benefit enLty as defined by FRS102. The financial statements have been prepared in accordance with AccounLng and ReporLng by ChariLes: Statement of Recommended PracLce applicable to chariLes preparing their accounts in accordance with the Financial ReporLng Standard applicable in the UK and Republic of Ireland (FRS 102) effecLve from 1 January 2019, the Financial ReporLng Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and the ChariLes Act 2011.

The financial statements have been prepared under the historical cost convenLon. The financial statements are prepared in sterling which is the funcLonal currency of the charity and rounded to the nearest £1.

The significant accounLng policies applied in the preparaLon of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Financial reporLng standard 102 - reduced disclosure exempLons

The charitable company has taken advantage of the following disclosure exempLons in preparing these financial statements, as permibed by FRS 102 'The Financial ReporLng Standard applicable in the UK and Republic of Ireland':

• the requirements of SecLon 7 Statement of Cash Flows.

15

MOUNT ZION CHRISTIAN COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 - continued

PreparaAon of consolidated financial statements

The financial statements contain informaLon about Mount Zion ChrisLan Community Church as an individual company and do not contain consolidated financial informaLon as the parent of a group. The charity is exempt under SecLon 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Income

All income is recognised in the Statement of Financial AcLviLes once the charity has enLtlement to the funds; it is probable that the income will be received, and the amount can be measured reliably.

For donaLons to be recognised the charity will have been noLfied of the amounts and the seblement date in wriLng. If there are condiLons abached to the donaLon and this requires a level of performance before enLtlement can be obtained, then income is deferred unLl those condiLons are fully met or the fulfilment of those condiLons is within the control of the charity, and it is probable that they will be fulfilled.

No amount is included in the financial statements for volunteer Lme in line with the SORP (FRS 102).

Income from government and other grants are recognised at fair value when the charity has enLtlement awer any performance condiLons have been met, it is probable that the income will be received, and the amount can be measured reliably. If enLtlement is not met, then these amounts are deferred.

Investment income is earned through the subsidiary company owned by the charity.

Expenditure

LiabiliLes are recognised as expenditure as soon as there is a legal or construcLve obligaLon commixng the charity to that expenditure, it is probable that a transfer of economic benefits will be required in seblement and the amount of the obligaLon can be measured reliably. 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 abributed to specific headings, they have been allocated to acLviLes on a basis consistent with the use of resources.

Tangible fixed assets

DepreciaLon is provided at the following annual rates in order to write off each asset over its esLmated useful life.

Freehold property - not provided Long leasehold - not provided Fixtures and fixngs - 25% on cost and 10% on cost Motor vehicles - 25% on cost

TaxaAon

The charity is exempt from corporaLon tax on its charitable acLviLes.

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 - continued

_______________

Fund accounAng

Unrestricted funds can be used in accordance with the charitable objecLves at the discreLon of the trustees.

Restricted funds represent funds that may only be used for specific purposes in furtherance of the charity’s objecLves. Such restricLons arise either through condiLons specified by the donor(s) or where funds are raised for parLcular restricted purposes.

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

Pension costs and other post-reArement benefits

The charitable company operates a defined contribuLon pension scheme. ContribuLons payable to the charitable company's pension scheme are charged to the Statement of Financial AcLviLes in the period to which they relate.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transacLon price. Any losses arising from impairment are recognised in expenditure.

2 DONATIONS AND LEGACIES

2025
2024
Unrestricte
d funds
Restricte
d funds
Total
funds
Total
funds
£
£
£
£
Oferings 155,147
465
155,61

176,25
Giw aid 2
1
22,821
0
22,821 24,948
177,968
465
178,43

201,19
~~3~~
~~9~~
3
OTHER TRADING ACTIVITIES
2025
2024

17

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 - continued

__________ _____
Unrestricte
d funds
Restricte
d funds
Total
funds
Total
funds
£
£
£
£
Sundry income 0
0
0
0
0
0
0
0
4
INVESTMENT INCOME
2025
2024
Unrestricte
d funds
Restricte
d funds
Total
funds
Total
funds
£
£
£
£
Subsidiary income 0
0
0
0
0
0
0
0
5
INCOME FROM CHARITABLE ACTIVITIES
2025
2024
Charitabl
e

Ministr
y
Total
funds
Total
funds
A L iL
£
£
£
£
Hiring of hall & faciliLes 115,066
0
115,06

95,426
Children's income 6
0
2,785
2,785
1,177
Women's Ministry income 0
0
0
5,186

18

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 - continued

115,066
2,785
117,85
~~2~~
101,78
~~9~~
Direct
Costs
(see note
7)
Suppor
t costs
Totals
£
£
£
252,953
28,390
281,34
3
252,953
28,390
281,34
~~3~~		 115,066
2,785
117,85
~~2~~
101,78
~~9~~
Direct
Costs
(see note
7)
Suppor
t costs
Totals
£
£
£
252,953
28,390
281,34
3
252,953
28,390
281,34
~~3~~
6
COSTS OF CHARITABLE
ACTIVITIES
Charitable AcLviLes
7
DIRECT COSTS OF CHARITABLE ACTIVITIES
2025
2024
£
£
Trustee's remuneraLon etc 44,623
40,895
Staf costs 74,601
50,778
Rates and Water 6,664
12,655
Insurance 4,648
3,498
Light and heat 22,157
15,402
Telephone 799
2,458
Sundries 2,562
2,070
Ministry fees 0
0
Ministry visiLng speakers 1,300
3,038
Mission events 33,558
36,078
Repairs and renewals 15,404
13,516
Cleaning and gardening 10,552
9,087

19

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 - continued

Storage rent 491 536
Other costs 6,279 5,911
DepreciaLon 9,653 10,327
Interest payable and similar charges 19,661 21,209
252,95 227,45
~~3~~ ~~7~~
8 OTHER 2025 2024
Unrestricte Restricte Total Total
d funds d funds funds funds
£ £ £ £
Professional Fees 4,352 0 4,352 4,930
Accountancy Support 0 0 0 0
Computer costs 1,769 0 1,769 1,151
Photocopier lease 1,888 0 1,888 3,079
PrinLng, postage & staLonery 0 0 0 0
Bank charges and interest 767 0 767 741
Sundries 1 0 0 0 0
8,776 0 8,776 9,901

9 NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated awer charging/(crediLng):

20

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 - continued

______________ _______
2025
£
DepreciaLon - owned assets 9,653
9,653
10
INDEPENDENT EXAMINERS REMUNERATION
Fee payable to the charity's independent examiners for the independent examinaLon
of the charity's fnancial statement were £1,980 (2024: £1,800). No other services
id d
11
TRUSTEES' REMUNERATION AND BENEFITS
Trustees’ remuneraLon was as follows:
Pastor C Young - for services as Pastor
RemuneraLon £39,440 (2024: £36,267)
Social security £4,187 (2024: £3,737)
Pension costs £996 (2024: £891)
No other trustees received any payments.

21

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 - continued

____________
12
STAFF COSTS		 ___
2025
2024
£
£
Wages and salaries 113,246
87,409
Social security costs 3,756
2,465
Other pension costs 2,222
1,799
119,224
91,673
The average monthly number of employees during the year was as follows:
2025
2024
Pastoral 2
2
AdministraLon & Finance 4
3
6
5
No employees received emoluments in excess of

No employees received emoluments in excess of £60 000

22

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 - continued

_______________

13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricte
d funds
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
DonaAons and legacies 195,226
5,973
201,199
Charitable AcAviAes 95,426
0
95,426
Ministry 6,363
0
6,363
Investment income 0
0
0
Other income 2,000
0
2,000
Total 299,016
5,973
304,988
EXPENDITURE ON
Charitable AcAviAes 242,431
7,549
249,980
Other 9,901
0
9,901
Total 252,331
7,549
259,881
NET INCOME/(EXPENDITURE) 46,684
(1,577)
45,107

23

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 - continued

_________
Transfers between funds		 ______
0
0
0
Net movement in funds 46,684
(1,577)
45,107
RECONCILIATION OF FUNDS
Total funds brought forward 480,362
5,067
485,429
TOTAL FUNDS CARRIED FORWARD 527,047
3,490
530,536

1 TANGIBLE FIXED ASSETS 4

4
Freehold
Property		 Long
Leasehol
 Fixtures
&
 Motor
Vehicles		 Total
£ ~~d~~
£		 ~~Fix~~
£		 £ £
Cost or ValuaLon
At 1st April 2024 195,000 795,000 161,383 1,950 1,153,33
AddiLon
s		 - - 2,524 - 3
2,524
Disposal
s		 - - - - -
At 31st March 2025 195,000 795,000 163,907 1,950 1,155,85
~~7~~
DepreciaAon

24

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 - continued

_______________

At 1st April 2024 - - 128,088 - 128,088
Disposal
s		 - - - - -
Charge for the year - - 9,653 9,653
At 31st March 2025 - - 137,741 - 137,741
Net Book Value
At 31st March 2025 195,000 795,000 26,166 1,950 1,018,11
At 31st March 2024 195,000 795,000 33,294 1,950 ~~6~~
1,025,24
~~4~~
Cost or valuaLon at 31 March 2025 is
represented by:
Freehold
Property		 Long
Leasehol
 Fixtures
&
 Motor
Vehicles		 Total
£ ~~d~~
£		 ~~Fix~~
£		 £ £
ValuaLon in 2007 - (774,321
 (774,321
Cost 195,000 )
1,569,32
 161,383 1,950 )
1,927,65
195,000 ~~1~~
795,000		 161,383 1,950 ~~4~~
1,153,33
~~3~~
Freehold Long Fixtures Motor
Property Leasehol & Vehicles Total
£ ~~d~~
£		 ~~Fix~~
£		 £ £
ValuaLon in 2007 - (774,321 (774,321
) )
Cost 195,000 1,569,32 161,383 1,950 1,927,65
~~1~~ ~~4~~
195,000 795,000 161,383 1,950 1,153,33
~~3~~

25

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 - continued

_______________

If leasehold land and buildings had not been revalued, they would have been included in the following historical cost

2025 2024
£ £
Cost 1,569,32
 1,569,32
~~1~~
 ~~1~~
Leasehold land and buildings were valued on an open market basis on
31 January 2007 by Savills

15. FIXED ASSET INVESTMENTS

There were no investment assets outside the UK .

16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 2024
£ £
Trade debtors 9,889 8,250
Prepayments 272 825
10,161 9,075

17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 2024
£ £

26

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 - continued

____________
Bank loans and overdraws (see note 19)		 _____
24,299		 __
25,793
Trade creditors 5,909 11,514
Social security and other taxes 12,047 5,172
Other creditors 0 1,543
Accruals and deferred income 541 2,486
42,796 46,509
18. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£ £
Bank loans (see note 19)
19. LOANS ~~476 720~~ ~~506 026~~
An analysis of the maturity of the loan is given below:
2025 2024
£ £
Amounts falling due within one year on demand:
Bank loans & mortgages 24,299 25,793
Amounts falling between one and two years:
Bank loans & mortgages 1-2 years 25,251 26,804
Amounts falling between two and fve years:
Bank loans & mortgages 2-5 years 81,816 86,846

27

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 - continued

_______________ Amounts falling due in more than five years:

Repayable by instalments:
Bank loans & mortgages more 5 yr by install 369,652 392,376

20. SECURED DEBTS

The following secured debts are included within creditors:

The following secured debts are included within creditors:
2025 2024
£ £
Mortgage
~~501 019~~ ~~531 819~~

The Mortgage is secured against the properLes 60 Thomas Street and 70 Thomas Street, Aston, Birmingham,

West Midlands, B6 4TN

21. MOVEMENT IN FUNDS

Net Transfer
At movemen betwee At
1.4.24 t in funds n funds 31.3.25
£ £ £
Unrestricted funds
General fund 507,755 16,741 (3,536) 520,960
Missions fund 1,088 (4,624) 3,536 0
Community Youth Project 6,866 (4,698) 0 2,168

28

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 - continued

_____
Holding Account		 _____
11,337		 ______
(436)		 _____
0		 __
10,902
527,047 6,983 0 534,030
Restricted funds
Glory Hour 3,540 (887) 0 2,653
Benevolent Fund (50) 69 0 19
3,490 (818) 0 2,671
TOTAL FUNDS 530,536 6,165 0 536,701

22. MOVEMENT IN FUNDS - conAnued

Net movement in funds, included in the above are as follows:

Incomin
g		 Resource
s
 Moveme
nt in
£ d
£		 f
d
£
Unrestricted funds
General fund 287,245 (270,505
 16,741
Missions fund 1,045 )
(5,669)		 (4,624)
Community Youth Project 7,529 (12,227) (4,698)
Holding Account 0 (436) (436)
295,820 (288,836
 6,983
Restricted funds )
Glory Hour 340 (1,227) (887)
Benevolent Fund 125 (56) 69
465 (1,283) (818)
TOTAL FUNDS 296,284 (290,120
 6,165
ComparaLve for movement in funds ~~)~~

29

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 - continued

_______________

At
1.4.23		 Net
movemen
t in funds		 Transfers
between
funds		 At
31.3.24
£ £ £ £
Unrestricted funds
General fund 470,42
 37,335 0 507,75
Missions fund 0
(0)		 1,088 0 5
1,088
Community Youth Project 2,334 4,532 0 6,866
Holding Account 7,608 3,729 0 11,337
480,36
 46,684 0 527,04
Restricted funds 2 7
Glory Hour 5,067 (1,527) 0 3,540
Benevolent Fund (0) (50) 0 (50)
5,067 (1,577) 0 3,490
TOTAL FUNDS 485,42
 45,107 0 530,53
~~9~~ ~~6~~

22. MOVEMENT IN FUNDS - conAnued

ComparaLve net movement in funds, included in the above are as follows:

Incoming
resources		 Resource
s
 Movemen
t in funds
£ d d
£		 £
Unrestricted funds
General fund 284,193 (246,858) 37,335
Missions fund 5,671 (4,583) 1,088
Community Youth Project 5,422 (890) 4,532
Holding Account 3,729 0 3,729

30

MOUNT ZION CHRISTIAN COMMUNITY CHURCH (REGISTERED NUMBER: 06041528)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 - continued

299,016 (252,331) 46,684
Restricted funds
Glory Hour 5,973 (7,499) (1,527)
Benevolent Fund 0 (50) (50)
5,973 (7,549) (1,577)
TOTAL FUNDS 304,988 (259,881) 45,107

Restricted funds

Benevolent Fund

To care for the church family

Glory Hour

Social fund for “senior” church members

Unrestricted Funds

Missions Fund

Fund for missionary acLviLes

Community Youth project

To support local youth acLviLes

23. RELATED PARTY DISCLOSURES

There were no related party transacLons for the year ended 31 March 2025.

31