## **Cosham Baptist Church** ## **End of Year Financial Statements** ## **Year ending 2022** _Page 1_ ## **Financial Statements for the year ended 2022** ## **Statement of Financial Activities** ||**Unrestricted Designated**
**Restricted Endowment**
**Total**
**Prior year**
**funds**
**funds**
**funds**
**funds**
**funds**
**total funds**| |---|---| |**Income and endowments from:**
Donations and legacies
Income from charitable activities
Other trading activities
Investments
Other income
**Total income**
**Expenditure on:**
Costs of generating funds
Costs of generating voluntary income
Expenditure on charitable activities
Other expenditure
**Total expenditure**
Gains / losses on investment assets
**Net income / (expenditure) resources before**
**transfer**
**Transfers**
Gross transfers between funds - in
Gross transfers between funds - out
**Other recognised gains / losses**
Gains on revaluation, fixed assets, charity's own
use
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**
**Represented by**
**Unrestricted**
General fund
**Designated**
Bethany
Children, Youth and Families
Church Development Fund
Fellowship Fund
Mission Reserve
**Restricted**
CAST Christian Assemblies Schools Team
Children, Youth and Families
Church Development Fund
Hope into Action House|148,948
431
328
—
149,709
187,037
24
10,946
—
—
10,971
2,764
50,124
—
—
—
50,124
10,479
162
—
—
—
162
4
1,981
1,183
—
—
3,164
2,161| ||**201,241**
**12,561**
**328**
**—**
**214,131**
**202,446**
—
—
—
—
—
135
—
—
—
—
—
—
196,384
8,994
880
—
206,259
191,483
446
—
—
—
446
1,052| ||**196,831**
**8,994**
**880**
**—**
**206,706**
**192,670**
—
—
—
—
—
—| ||**4,410**
**3,566**
**(551)**
**—**
**7,425**
**9,775**
1,860
194
30,467
—
32,522
541,787
(30,272)
(2,054)
(194)
—
(32,522)
(541,787)
—
—
—
—
—
—| ||**(24,002)**
**1,706**
**29,721**
**—**
**7,425**
**9,775**| ||**86,223**
**11,843**
**600,182**
**—**
**698,249**
**688,473**| ||**62,221**
**13,549**
**629,903**
**—**
**705,674**
**698,249**
62,221
—
—
—
62,221
86,223
—
2,572
—
—
2,572
1,988
—
10,286
—
—
10,286
8,623
—
—
—
—
—
—
—
691
—
—
691
1,231
—
—
—
—
—
—
—
—
—
—
—
194
—
—
194
—
194
—
—
—
629,689
—
629,689
599,416
—
—
19
—
19
571| _Page 2_ ## **Balance sheet** ||**Total funds**
**Prior year funds**| |---|---| |**Fixed assets**
Tangible assets
**Current assets**
Debtors
Cash at bank and in hand
**Liabilities**
Creditors: Amounts falling due in one year
**Net current assets less current liabilities**
**Total assets less current liabilities**
**Liabilities**
Provision for liabilities after one year
**Total net assets less liabilities**
**Represented by**
**Unrestricted**
General fund
**Designated**
Bethany
Children, Youth and Families
Fellowship Fund
Mission Reserve
Church Development Fund
**Restricted**
CAST Christian Assemblies Schools Team
Children, Youth and Families
Hope into Action House
Church Development Fund
**Funds of the church**|798,916
798,916| ||**798,916**
**798,916**
8,931
5,857
68,804
69,836| ||**77,736**
**75,694**
1,750
40| ||**1,750**
**40**| ||**75,985**
**75,654**| ||**874,901**
**874,571**
169,227
176,321| ||**169,227**
**176,321**| ||**705,674**
**698,249**
62,221
86,223
2,572
1,988
10,286
8,623
691
1,231
—
—
—
—
—
194
194
—
19
571
629,689
599,416| ||**705,674**
**698,249**| ## **Statement of assets and liabilities** ||**General Designated**
**Restricted Endowment**
**This year**
**Last year**| |---|---| |**Fixed assets - Tangible assets**
The Link Centre -
Church Manse 176 Hawthorn Crescent -
**Totals**
**Current assets - Cash at bank and in hand**
CAF Gold Savings Account -
Barclays Bank current a/c -
Petty Cash -
CYF Lloyds -
CYF PayPal -
CAF Current Account -
**Totals**
**Current assets - Debtors**
Accounts Receivable -
**Totals**
**Liabilities - Agency accounts**|—
—
513,916
—
513,916
513,916
—
—
285,000
—
285,000
285,000| ||**—**
**—**
**798,916**
**—**
**798,916**
**798,916**
39,324
—
—
—
39,324
41,865
13,336
3,264
47
—
16,647
16,768
56
—
—
—
56
56
—
10,279
194
—
10,474
8,591
—
6
—
—
6
31
2,295
—
—
—
2,295
2,523| ||**55,012**
**13,549**
**242**
**—**
**68,804**
**69,836**
8,931
—
—
—
8,931
5,857| ||**8,931**
**—**
**—**
**—**
**8,931**
**5,857**| _Page 3_ |Agency collections -
**Totals**
**Liabilities - Creditors: Amounts falling due in**
**one year**
Accounts Payable -
**Totals**
**Liabilities - Provision for liabilities after one**
**year**
Baptist Union Corporation Loan -
**Totals**
**Grand total**|—
—
—
—
—
40| |---|---| ||**—**
**—**
**—**
**—**
**—**
**40**
1,722
—
28
—
1,750
—| ||**1,722**
**—**
**28**
**—**
**1,750**
**—**
—
—
169,227
—
169,227
176,321| ||**—**
**—**
**169,227**
**—**
**169,227**
**176,321**| ||**62,221**
**13,549**
**629,903**
**—**
**705,674**
**698,249**| ## **Fund movement by type** ||**Opening**
**Incoming**
**Outgoing**
**Transfers Gains/losses**
**Closing**| |---|---| |**BETH - Bethany**
Designated
**Sub-total for BETH**
**CAST - CAST Christian Assem**
Restricted
**Sub-total for CAST**
**CYF - Children, Youth and**
Designated
Restricted
**Sub-total for CYF**
**FF - Fellowship Fund**
Designated
**Sub-total for FF**
**HIA - Hope into Action Hou**
Restricted
**Sub-total for HIA**
**MISREV - Mission Reserve**
Designated
**Sub-total for MISREV**
**Developmt - Church Development F**
Designated
Restricted
**Sub-total for Developmt**
**General - General fund**
Unrestricted
**Sub-total for General**
**Grand total**|1,988
1,183
600
—
—
2,572| ||**1,988**
**1,183**
**600**
**—**
**—**
**2,572**
194
—
—
(194)
—
—| ||**194**
**—**
**—**
**(194)**
**—**
**—**
8,623
11,017
7,494
(1,860)
—
10,286
—
—
—
194
—
194| ||**8,623**
**11,017**
**7,494**
**(1,665)**
**—**
**10,481**
1,231
360
900
—
—
691| ||**1,231**
**360**
**900**
**—**
**—**
**691**
571
328
880
—
—
19| ||**571**
**328**
**880**
**—**
**—**
**19**
—
—
—
—
—
—| ||**—**
**—**
**—**
**—**
**—**
**—**
—
—
—
—
—
—
599,416
—
—
30,272
—
629,689| ||**599,416**
**—**
**—**
**30,272**
**—**
**629,689**
86,223
201,241
196,831
(28,412)
—
62,221| ||**86,223**
**201,241**
**196,831**
**(28,412)**
**—**
**62,221**| ||**698,249**
**214,131**
**206,706**
**—**
**—**
**705,674**| _Page 4_ ## **Analysis of income and expenditure** ||||||**Total**|| |---|---|---|---|---|---|---| ||**Unrestricted**|**Designated**|**Restricted**|**Endowment**|**This year**|**Last year**| |**INCOME AND ENDOWMENTS**||||||| |**Donations and legacies**||||||| |Standing Orders|96,176|—|—|—|96,176|108,096| |Gift Aid and GASDS received|22,845|—|—|—|22,845|28,803| |Sunday school "Snail" collect|—|—|—|—|—|—| |Church collections|24,365|—|—|—|24,365|23,860| |Sumup Donations (DONA)|3,465|—|—|—|3,465|1,009| |Contactless||||||| |Youth Account|—|—|—|—|—|—| |Fellowship Fund Donations|—|360|—|—|360|360| |TEAR Fund offerings|—|—|—|—|—|—| |BMS Birthday Scheme|—|—|—|—|—|—| |General Mission Giving|496|—|—|—|496|490| |Harvest India|—|—|—|—|—|—| |Simons Sabbatical Donations|—|—|—|—|—|—| |Vanessa Music Makers Family|1,200|—|—|—|1,200|2,320| |Project||||||| |Hope into Action House|—|—|328|—|328|—| |Grants received|—|—|—|—|—|967| |Legacies and Church Development|400|—|—|—|400|—| |Thanksgiving Gift Days|—|—|—|—|—|21,000| |Manse Purchase and Church|—|—|—|—|—|—| |Development fu||||||| |Church Weekend Receipts|—|—|—|—|—|—| |Transfer of CYF Account to Finance|—|—|—|—|—|—| |Co-Or||||||| |CYF Sundry donations|—|56|—|—|56|—| |CYF General Income|—|14|—|—|14|130| |Total|148,948|431|328|—|149,709|187,037| |**Income from charitable activities**||||||| |Wedding and funeral fees|—|—|—|—|—|—| |Photocopier donations|24|—|—|—|24|85| |CYF Music Maker Attendance Fees|—|6,266|—|—|6,266|2,417| |CYF Payments for Children/Youth|—|869|—|—|869|15| |Clubs||||||| |CYF Payments for Activities, Events,|—|3,739|—|—|3,739|240| |Wee||||||| |CYF Payments for football team|—|—|—|—|—|—| |CD MM Project|—|71|—|—|71|6| |Adult Ministries|—|—|—|—|—|—| |Total|24|10,946|—|—|10,971|2,764| |**Other trading activities**||||||| |Book and card sales|—|—|—|—|—|—| |Hall lettings|50,124|—|—|—|50,124|10,479| |Manse Rental income|—|—|—|—|—|—| |Fund raising income|—|—|—|—|—|—| |Appeals|—|—|—|—|—|—| |Total|50,124|—|—|—|50,124|10,479| ## **Investments** Interest received 162 — — — 162 4 _Page 5_ |Total
**Other income**
Sundry donations
PCC
Refunds
Bethany Care
Feed in Tariff from Solar Panels
Total|162
—
—
—
162
4
1,435
—
—
—
1,435
819
—
—
—
—
—
—
—
—
—
—
—
1,238
—
1,183
—
—
1,183
—
545
—
—
—
545
103| |---|---| ||1,981
1,183
—
—
3,164
2,161| |**INCOME TOTAL**|201,241
12,561
328
—
214,131
202,446| ## **EXPENDITURE** |**Costs of generating funds**||||||| |---|---|---|---|---|---|---| |Baptist Building Loan|—|—|—|—|—|—| |Phatfish|—|—|—|—|—|—| |Training|—|—|—|—|—|135| |Total|—|—|—|—|—|135| |**Costs of generating funds - Costs of**|**generating**|**voluntary income**||||| |Simon's long service renumeration|—|—|—|—|—|—| |Total|—|—|—|—|—|—| |**Expenditure on charitable activities**||||||| |Car Expenses|92|—|—|—|92|335| |Salaries & Expenses|86,877|—|—|—|86,877|89,036| |NI employer and employee|8,033|—|—|—|8,033|9,767| |Pension Contributions|13,492|—|—|—|13,492|14,914| |Tax|—|—|—|—|—|—| |Guests Speakers Fees|651|—|—|—|651|664| |Fellowship Support Fund|—|900|—|—|900|130| |Simon Heating allowance|159|—|—|—|159|159| |Wayne Heating allowance|—|—|—|—|—|—| |Simon Book & Ministerial|437|—|—|—|437|47| |Development All||||||| |Jim Book Allowance|—|—|—|—|—|—| |Resource Centre & Literature|—|—|—|—|—|—| |IT and AV Equipment|2,860|—|—|—|2,860|21,672| |Mission Outreach (+Alpha)|—|—|—|—|—|60| |Children and Families Work|375|—|—|—|375|530| |Youth|—|—|—|—|—|—| |Music and Worship|—|—|—|—|—|78| |Floral/Banner Display|—|—|—|—|—|—| |Catering and Kitchen supplies|1,674|—|—|—|1,674|37| |Bookstall expenses|—|—|—|—|—|—| |Administrator's Salary & Exps|—|—|—|—|—|—| |Fees/Del Exps/Licences|3,274|—|—|—|3,274|3,372| |Stationery, office supplies, publicity|306|—|—|—|306|359| |Photocopier Costs|1,081|—|—|—|1,081|1,062| |Telephone & Internet|545|—|—|—|545|493| |CBC Non-Domestic Rates|—|—|—|—|—|—| |Insurances|3,506|—|—|—|3,506|4,115| |Heating/light/water|11,358|—|—|—|11,358|4,716| |Office Equipment|—|—|—|—|—|—| |Bethany care Expenses|—|600|—|—|600|—| _Page 6_ |Repairs and renewals
Cleaning
Church Development
Church Dev Loan Repayment
Alarm & Security
Particular Baptist Fund repaym
SCBA Loan repayment
BU Corp Loan repayment
Baptist Building Fund repaymen
BMS
BMS Birthday Scheme
Home Mission
Church of the Year Donation
Spurgeon's College Donations
Other Mission Giving
Solent Youth for Christ
African Bible Translators
Tim and Hannah Flatman Mission
support
Reach Across
BU subscriptions
TEAR Fund donations
Evangelical Alliance Subscript
Prior support to AIM Intl
Hannah Mills
Tracey Ansell
Tony Campolo
Harvest India Expenses
Portsmouth Food Bank
Bank charges
Church Weekend
Manse/Repairs and Expenditure
Kevin Mills - Spurgeons College
Sarah Thomas - Moorlands College
Music Makers Family Project
Volunteer Training
Legal fees
Architects fees
Hope into Action House
Deprec - office eqpt
CYF Activities, venue hire, events
ticke
CYF Love gifts
CYF Mission giving
CYF Computer, software, websites
CYF resources, props, decorations
CYF food and catering
CYF Football team expenses
CYF Insurance
CYF Transport costs
CYF Ministerial expenses
CYF Visiting Speakers
CYF Music Maker Project
CYF Stationery and publicity
CYF Sundries
CYF General Expenses
CYF
CYF PaylPal fees
CAST expenses and equipment
Wayne Dulson Heating allowance
Wayne Dulson Book allowance
Total
**ther expenditure**
Sundry Items|10,914
—
—
—
10,914
4,462
12,868
—
—
—
12,868
3,824
—
—
—
—
—
—
—
—
—
—
—
—
1,370
—
—
—
1,370
1,238
—
—
—
—
—
—
—
—
—
—
—
—
7,676
—
—
—
7,676
5,608
—
—
—
—
—
—
3,503
—
—
—
3,503
5,008
—
—
—
—
—
—
7,522
—
—
—
7,522
7,704
—
—
—
—
—
—
—
—
—
—
—
—
673
—
—
—
673
1,200
—
—
—
—
—
—
—
—
—
—
—
—
600
—
—
—
600
600
4,614
—
—
—
4,614
—
769
—
—
—
769
812
—
—
—
—
—
100
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
200
—
—
—
200
240
184
—
—
—
184
180
—
—
—
—
—
—
8,013
—
—
—
8,013
—
—
—
—
—
—
—
—
—
—
—
—
—
2,116
—
—
—
2,116
3,525
420
—
—
—
420
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
880
—
880
294
—
—
—
—
—
—
—
1,625
—
—
1,625
170
—
—
—
—
—
—
—
1,416
—
—
1,416
1,416
—
11
—
—
11
1,168
—
1,266
—
—
1,266
1,295
—
1,502
—
—
1,502
190
—
—
—
—
—
—
—
—
—
—
—
—
—
605
—
—
605
—
—
—
—
—
—
—
—
—
—
—
—
—
—
27
—
—
27
27
—
—
—
—
—
36
—
407
—
—
407
87
—
630
—
—
630
483
—
—
—
—
—
—
—
0
—
—
0
0
—
—
—
—
—
—
159
—
—
—
159
159
48
—
—
—
48
94| |---|---| ||196,384
8,994
880
—
206,259
191,483
428
—
—
—
428
613| ## **Other expenditure** _Page 7_ |Health and Safety|18|—|—|—|18|438| |---|---|---|---|---|---|---| |Total|446|—|—|—|446|1,052| |**EXPENDITURE TOTAL**|196,831|8,994|880|—|206,706|192,670| |||||||| |**GRAND TOTAL**|4,410|3,566|(551)|—|7,425|9,775| ## **Independent Examiners report** ## **Accounts for the year ended 31[st] December 2022** ## **Respective responsibilities of the Trustees and the examiner** The charity’s trustees are responsible for the preparation of the accounts, and they consider that an audit is not required for the year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: Examine the accounts under section 145 of the Charities Act to follow the procedures laid down in the general directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and to state whether particular matters have come to my attention. ## **Basis of the Independent Examiner’s statement** 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 these records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required for 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 statement below. ## **Independent examiner’s statement** In connection with my examination, no material matter has come to my attention which gives me cause to believe that in, any material respect: Accounting records were not kept in accordance with section 130 of the Charities Act, or the accounts do not accord with the accounting records I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: 25[th] August 2023 Signed: Stephen Hendy _Page 8_ i) 1711W22 OXII 8RT Indepfident Examlner Oata Developrnents Structure. Go¥ernan¢e and Man•yrnent C05harn Baptist Church 15 a charitable unincoTporJted assn•*¢. Th• Mmirn •nd ofchrlstlan Olsthpl•s Ed￿1￿7 tr•kn1￿ for Cl¥tsd￿ conThmlty Mr¥k•¥ Glvkw p•stN•l ur• •nd erKow4lr4 ￿h•r% to do Ilk•wkw. •nd Chwltable •¢lSon In ihe UK and •trr•d wth Iitenth* In pIr￿￿. We also re•#•rt•d of tyjr artMt*s dur1￿ th• t*ttk ry • Weknd•y In addstion our activitbes for children & younger people have re-started and dernand has confirmed that there Is still a need for these artivltles. These induded a Summer Camp in a nearby location and the youth attendln8 a Satelliles Youth Festival. 8y the end of the year. there was a waitin8 list for Musl¢ Makers- our outreKh to those carlng for pr￿ch¢￿ children. We have extended our provlsloft of coffee & biscults to befve ¢xw Sunday Mornln8 Ser¥ke as well as •fter as part of our "wekome" to the church. Also the lettln8 of Various Churth Roorns durlr* the week when they were not being used ￿ the Church to other local Charity & Support groups. We estimate that approximately 650 people ¥islt the Church dufln8 the week to take part In these •ctMties. We partnered wlth a local charity - Stella's Voke - to acl as • drop off polfit for food / tolletrles 1 clothin8 for those who had fled from the war in the Ukraine across the border to Moldova. We also contSnued to partfi￿ with "Hope inlo Artion" and wpported • f•rnlly ol ref￿ee$ in • local house. As Wlnter approached we opened as a Yarm Welcome" centre to provlde a warrn plxe for people str￿￿10n8 wlth the In¢￿•sed cost of h￿tIry thelf hornes to 80 for • meal •nO companloDship. Towards the end of the year, one of our Ministers left us to tske up a posltlon •t BSllerkay Baptist Church. We wlsh Wayne and his famify well In thelr new home and we thank hirn for his influence In encouragln8 us to have ilmes set aside for prayer •nd fastln8 durin8 the year. A150 under his guidance. we have been encoura8ed by new people joinin8 us recently. some of which htye been drawn to us fter Watchi￿ our streamed services online. Flnand•l R•vl•w Our overall Income for the year 1st January 2022 to 31 Decernber 2022 was £214.131 ￿lanCed 48ainst an expenditure of £206.7(Yp fesultin8 In a surp￿5 aver the year of £7,425. The maln source of Incon* for the church femalns the 8enen)us wAunt•ry 81th8 of Its membefs and other regular attenders. Most of this came from Standin8 Orders which amounted to £%.176 over the year. a decrease of £11.920 over the prevK>US year. This was partially cornpen5aled by Sundav offeriny and one-off don•iions which ioialled £29.667. an increase of E3.979 on last year. Ffom the donatlons received for the general offerin8 and standing orders comblned, we were able to claim E22.845 in Gift A¥1. a deciease of£5.958 o¥er1•st yearfs amotsnL Now that Our bulklin8s were fully opened, we were able to 8ain increased income from Hall Hirings and ihis afflounted to £50,124 ovef the year. We very muth aPPTeciate the hard **Ofk of ouw Offke Mana8er in developin8 relat¥>n5hips with new hlfws io achi￿ this incfease. Unfortu￿tety 45 we started usin8 the twildiry mofe fully, expeTr5i￿ maintenance Issues were identified which needed addressin& partKularty re8arding the automatic entrance doors and this. alon8 With pluM￿'n8 and heaun8 repairs. resulted in an expenditure of £10.914. The manse double lailng needed replKln8 and that, abng wlth oiher essentlal work on the manse cost another £8,013. Children. Youth and Famllies returned to a mofe nomial level of actlvfjty and thls generated an income of £11,017 from fees for chlldren attendln8 varlous actlvitles, camps and clubs. This was balanced agoin5t an expenditure of £7A94 which resulted in a surplus of £3,523 over the year. At the end of the year. we hèd £55.041 in our General Fund, there wa5 £10,481 in the fund designated for Children, Youth and Familie5 and £2.572 in ihe Bethany Fund. whkh wlth Senior Citlzen& The Fellowshlp Fund retsined £691. All In all. our reserves were £58.304 plus an addltiotial £10,481 hekl ty Chlldren, Youth and Farnllles nd 50, despite some uncertalntles of the slie of potential bulldlng malntenance bills. and thanks to the donations of those who attend the church and the incorne from lettin8 our rooms during the week. the church has a 50und financial future. Drl•f 5tst¢rn•nt of the Charws Pollry on Re*rves The trurtees hats* •g￿ed that our pollcy on reser¥es would remaln unchon8ed at a rtser¥e threshold of £45,LXiI. This would be sufficient io enable a controlled Closu￿ over a period of three months In Ihe èvent of a sudden complete Ce$￿tkIn of Income. Althou8h we would need to 8l¥e some members of staff More th•n thfee months. notlce. Ihe Trustees COn￿dered thai a sudden complete cessatlon of Income was an unlikefy scenarfo. It would be more Ilkely that there would be a 8radual loss of income. and in these circumstances. re5epies would be needed to enable us to tallor our spendin8 to the new circumstances. At the end of 2022, our reserves totalled £58.304, well above our reserve limlt. However, the Trustees are aware that we contlnve to face a chalten8in8 financial situailon. wlth a decrease In our membership, rising ulility bills and the additional maintenance costs bein8 found. We are partlcularly concerned about multlple leaks In our roofs and cracks in the walls of a small room at the back of the church whlch may represent subsldentt. We are engaglng wkth our Insurance company about the latter Issue. Our wa8e blll wlll be reduced over the next ￿ar whlle seek a replacement for our adult Co-Pastor. who has moved to another church. and this will mean thal more funds may be able to be used io address Some of these maintenance Issues. The Trustees wlll, of course, contlnue to monltor the flnanclal sltuatlon and our reserves closely to ensure that the church rem•ins tlnancl•lly ¥lable. Indepèndent EM•mlMr The church voted at the Annual General Meetlng to reappoSnt Mr Graham Woodyet as our Independent Examlner for the 2022 accounts. The Trustees have read the Charlty Comrnlsslon'5 guldance on Publlc Benefit and ha¥* taken regard of this In making decislons relating to the runnin8 of the charfty. They are satisfied that the activities descrlbed above are conslstent with our declared Purp(￿ and provide benefft to the publK. IL pi [S￿V MP FE¢J zcl 117lz3