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2025-09-30-accounts

REGISTERED COMPANY NUMBER: 07613549 (England and Wales) REGISTERED CHARITY NUMBER: 1142737

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

U K MENNONITE MINISTRIES

D.R.E. & Co. Limited Chartered Accountants Kingsland House 39 Abbey Foregate Shrewsbury Shropshire SY2 6BL

U K MENNONITE MINISTRIES

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 17
Detailed Statement of Financial Activities 18 to 19

U K MENNONITE MINISTRIES

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 SEPTEMBER 2025

TRUSTEES J A Byler
D W Eberly (resigned 31.12.25)
J M Fisher
J H Kulp
P E Martin
P W Miller
K D Witmer
R Witmer (appointed 31.12.25)
COMPANY SECRETARY K D Witmer
REGISTERED OFFICE 44 Shrewsbury Road
Craven Arms
Shropshire
SY7 9PY
REGISTERED COMPANY 07613549 (England and Wales)
NUMBER
REGISTERED CHARITY 1142737
NUMBER
INDEPENDENT EXAMINER D.R.E. & Co. Limited
Chartered Accountants
Kingsland House
39 Abbey Foregate
Shrewsbury
Shropshire
SY2 6BL

Page 1

U K MENNONITE MINISTRIES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 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 30 September 2025. The trustees have adopted the provisions of 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 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's object is the advancement of the Christian Faith. UKMM began activities in February 2012. From the original three families that moved from America, the church the charity planted continues to grow. The youth sing and pass out tracts on the streets several times a month in Shropshire and several times a year travel further out to other cities. The church supports other believers and churches from the U.K. and from the Continent.

The charity has their own meeting house at Gillawarra, Clun Road, Craven Arms, Shropshire, SY7 9AA. Regular meetings for worship, teaching and fellowship are held. Sunday School is also provided for the families who attend.

Extensive support is provided for those involved in Home Schooling. The charity has seen a steady demand for Rod & Staff school publications and other teaching materials. The 18th annual Bible Conference took place in December 2025, at the Cefn Lea Conference Centre in Wales. The conference was well supported with about 270 delegates from the UK, other European countries and America. The charity is also supporting a Bible Conference in Switzerland in May, 2026.

The Trustees have considered the Commission's guidance on public benefit, and in particular, the specific guidance on charities for the advancement of religion, and are committed to providing a place of worship, community and pastoral care and support for those who attend the church, as well as for those in the local community who are known to be in need. All the church's activities are focused around the worship of God, obedience to the Word of God and the expression of the love of Jesus to those affiliated to the local Mennonite church and to the surrounding communities.

In line with many other charities UK Mennonite Ministries is heavily reliant on the services of volunteers who assist in various ways to achieve the charities objectives, and the trustees are grateful to those who give their services voluntarily.

ACHIEVEMENTS AND PERFORMANCE

The charity operates a church known as the Shropshire Hills Mennonite Church which has welcomed new members and now has a total of twenty-nine adults. Three self-supporting ordained ministers share the duties of pastoring and teaching. All the sermons are recorded and made available for local and national distribution. Other publications are also available, such as ‘The Christian Contender’, ‘The Christian Example’, ‘The Christian School Builder’, ‘The Christian Pathway’ and ‘The Wee Lambs’.

The church also engages in activities of outreach through revival meetings, ‘Songs of Praise’, and youth singing and tracts in street evangelism. They have begun a week of UK for Christ in June, when a group of youth and directors go out on the streets to evangelize. This group includes volunteers from other countries and will go to farther outlying cities and towns that the local church does not normally reach.

The charity assists families in the church community to home educate their children and also helps other families with education. The trustees have made small gifts to individuals to meet financial needs. The subsidiary company, Shepherd Hills Furniture Limited was sold to private buyers in 2024 as it was not proving to be profitable to the Charity. Shepherd Hills continues to host a Christian bookshop for the charity and tearoom.

UKMM has a ministry where singles can be mentored by living within the church community. This mentoring includes spiritual teaching and learning the disciplines and practical life skills required to be an asset to the community and to society. More youth are welcomed to this ministry.

Shepherd Hills Bible Correspondence Courses has also been established and provides free Bible Study courses including exams and grading.

Page 2

U K MENNONITE MINISTRIES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

FINANCIAL REVIEW

During the year under review the charity had a deficit of income over expenditure of £56,874 (2024- £55,313). The trustees are grateful for the continued financial support of United Kingdom Mennonite Ministries which has made donations to UK Mennonite Ministries and has confirmed that it will continue to support the UK charity financially in order to meet its charitable objectives.

It is the policy of the charity that net current assets held in unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between one and three month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. Unrestricted net current assets at the end of the year were £54,746 which exceed three month's unrestricted fund expenses amounting to £41,193. The charity continues to be reliant on the continued financial support of United Kingdom Mennonite Ministries in the USA and are pleased that the higher reserves bring greater resilience. The board of that organisation has confirmed it will support the UK charity to ensure its continued future operations. The trustees are working towards improving self-reliance.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is a company limited by guarantee.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Paul Martin Kenneth Witmer James Kulp James Byler Dirk Eberly John Fisher Paul Miller Randal Witmer

The trustees of the charity are also members of the charity. Trustees must retire by rotation; one third every year. Trustees are appointed by existing trustees and new trustees are familiarised with their duties and responsibilities by existing trustees. During the year under review Paul Miller and Dirk Eberly retired by rotation. Paul Miller was re-appointed and Randal Witmer was appointed to replace Dirk Eberly, who resigned.

None of the trustees has any beneficial interest in the company. All the trustees are members of the company and guarantee to contribute £10 in the event of a winding up.

The charity is associated with the North Central Mennonite Churches in the United States. The trustees of the charity are under the spiritual oversight of the bishop at Shropshire Hills and counselling bishops in the US. The North Central Mennonite Churches in America have set up United Kingdom Mennonite Ministries which has raised money for the activities in the UK. However, the UK charity operates independently from the US charity and is financially and administratively self-governing. The US organisation, United Kingdom Mennonite Ministries, has total control of funds it raises and is at liberty to remit or restrict these funds for use in the UK. Spiritual oversight and direction in the UK is provided by three church leaders, who fill this role on a voluntary basis.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of U K Mennonite Ministries for the purposes of company law) 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).

Page 3

U K MENNONITE MINISTRIES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 25 June 2026 and signed on its behalf by:

K D Witmer - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF U K MENNONITE MINISTRIES

Independent examiner's report to the trustees of U K Mennonite Ministries ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

F Nock FCCA

D.R.E. & Co. Limited Chartered Accountants Kingsland House 39 Abbey Foregate Shrewsbury Shropshire SY2 6BL

29 June 2026

Page 5

U K MENNONITE MINISTRIES

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
4
78,125
Charitable activities
6
Other Charitable Income
972
Rental Income
4,575
Other Income
462
Other trading activities
5
15,727
Total
99,861
EXPENDITURE ON
Raising funds
28,366
Charitable activities
7
Staff Costs
7,170
Depreciation
6,756
Bible Conference
23,589
Church Hall Costs
9,056
Schoolroom Running Costs
14,884
Rent of Ministerial Accommodation
29,369
Church Supplies
1,162
Hospitality
7,298
Books and Literature
6,366
Other Miscellaneous Costs
-
Grants to Institutions - Mission Fund
-
Grants to Individuals
19,982
Administrative Costs
491
Accountancy
7,076
Legal and Professional
-
Garden & Waste
3,207
Total
164,772
Net gains/(losses) on investments
-
NET INCOME/(EXPENDITURE)
(64,911)
Transfers between funds
21
8,037
Net movement in funds
(56,874)
RECONCILIATION OF FUNDS
Total funds brought forward
635,025
TOTAL FUNDS CARRIED FORWARD
578,151		 Restricted
funds
£
21,917
-
-
-
-
21,917
-
8,900
-
-
1,214
-
-
-
-
-
-
3,766
-
-
-
-
-
13,880
-
8,037
(8,037)
-
-
-		 30.9.25
Total
funds
£
100,042
972
4,575
462
15,727
121,778
28,366
16,070
6,756
23,589
10,270
14,884
29,369
1,162
7,298
6,366
-
3,766
19,982
491
7,076
-
3,207
178,652
-
(56,874)
-
(56,874)
635,025
578,151		 30.9.24
Total
funds
£
135,708
800
5,708
359
-
142,575
-
27,200
9,054
20,616
9,011
12,860
45,450
1,002
13,479
3,367
6
2,874
4,230
687
6,520
3,300
-
159,656
(38,232)
(55,313)
-
(55,313)
690,338
635,025

The notes form part of these financial statements

Page 6

U K MENNONITE MINISTRIES

BALANCE SHEET

30 SEPTEMBER 2025

Notes
FIXED ASSETS
Tangible assets
14
CURRENT ASSETS
Stocks
15
Debtors
16
Cash at bank
CREDITORS
Amounts falling due within one year
17
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
21
Unrestricted funds
TOTAL FUNDS		 30.9.25
£
523,405
8,635
6,886
49,839
65,360
(10,614)
54,746
578,151
578,151
578,151
578,151		 30.9.24
£
530,161
9,612
12,772
94,274
116,658
(11,794)
104,864
635,025
635,025
635,025
635,025

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities 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 Trustees and authorised for issue on 25 June 2026 and were signed on its behalf by:

K D Witmer - Trustee

The notes form part of these financial statements

Page 7

U K MENNONITE MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. CHARITY INFORMATION

UK Mennonite Ministries is a private company limited by guarantee incorporated in England and Wales. The registered office is 44 Shrewsbury Road, Craven Arms, Shropshire, SY7 9PY, UK.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared in accordance with the charity's memorandum and articles of association, the Companies Act 2006 and "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 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared under the historical cost convention, modified to include the revaluation of certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.

In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised in these accounts. More information about the contribution of volunteers is provided in the trustees' report.

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 recognised once there is a legal and constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Grants and donations payable are taken into account at the earlier of when they are paid or become legally enforceable.

Other than normal commitments under contracts of employment there are no contractual or constructive obligations to future expenditure at the balance sheet date. Where the trustees have authorised expenditure which is not yet legally enforceable or has become a constructive obligation, amounts are set aside into funds designated for the purpose.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Assets costing £250 or less are not capitalised but written off as an expense in the year in which the expenditure is incurred.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their

continued...

Page 8

U K MENNONITE MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. ACCOUNTING POLICIES - continued

Tangible fixed assets

useful lives on the following bases:

Buildings 50 years - land is not depreciated Fixtures, fittings & equipment 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Going concern

The charity is supported by a charitable organisation in the United States of America which has indicated that it will continue to support the UK charity until it has sufficient other sources of income to be self supporting. The directors therefore have a reasonable expectation that the charity will have adequate resources to continue in operational existence for at least a further 12 months. Accordingly, they continue to adopt the going concern basis in preparing the annual report and financial statements.

Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments

The charity has only financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value or fair value.

Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Foreign exchange

Transactions denominated in foreign currencies are recorded at the rate ruling at the date of the transaction.

continued...

Page 9

U K MENNONITE MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. ACCOUNTING POLICIES - continued

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Net exchange differences are included in the statement of financial activities; gains in other incoming resources and losses in support costs.

3. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

4. DONATIONS AND LEGACIES

Gifts
Donations
Gift aid
5.
OTHER TRADING ACTIVITIES
Book sales
6.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Charitable income
Other Charitable Income
Charitable rental income
Rental Income
Other income
Other Income		 30.9.25
£
11,627
82,496
5,919
100,042
30.9.25
£
15,727
30.9.25
£
972
4,575
462
6,009		 30.9.24
£
12,907
116,776
6,025		 30.9.24
£
12,907
116,776
6,025
135,708
30.9.24
£
-
30.9.24
£
800
5,708
359
6,867
6,867

continued...

Page 10

U K MENNONITE MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. CHARITABLE ACTIVITIES COSTS

Staff Costs
Depreciation
Bible Conference
Church Hall Costs
Schoolroom Running Costs
Rent of Ministerial Accommodation
Church Supplies
Hospitality
Books and Literature
Grants to Institutions - Mission Fund
Grants to Individuals
Administrative Costs
Accountancy
Garden & Waste
8.
GRANTS PAYABLE
Grants to Institutions - Mission Fund
Grants to Individuals
The total grants paid to institutions during the year
Lakeside Mennonite Church
Grants <£1,000
Lamp and Lake		 Direct
Costs
£
16,070
6,756
23,589
10,270
14,884
29,369
1,162
7,298
6,366
-
-
-
-
3,207
118,971
was as follows:		 Grant
funding of
activities
(see note
8)
£
-
-
-
-
-
-
-
-
-
3,766
19,982
-
-
-
23,748		 Support
costs (see
note 9)
£
-
-
-
-
-
-
-
-
-
-
-
491
7,076
-
7,567
30.9.25
£
3,766
19,982
23,748
30.9.25
£
-
1,725
2,041
3,766		 Totals
£
16,070
6,756
23,589
10,270
14,884
29,369
1,162
7,298
6,366
3,766
19,982
491
7,076
3,207		 Totals
£
16,070
6,756
23,589
10,270
14,884
29,369
1,162
7,298
6,366
3,766
19,982
491
7,076
3,207
150,286
30.9.24
£
2,874
4,230
7,104
30.9.24
£
1,215
1,659
-
2,874
2,874

continued...

Page 11

U K MENNONITE MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

9. SUPPORT COSTS

SUPPORT COSTS
Support Governance
costs costs Totals
£ £ £
Administrative Costs 491 - 491
Accountancy - 7,076 7,076
491 7,076 7,567

Included within governance costs are amounts payable to the independent examiner of £2,580 (2024:£2,412) for the independent examination of the statutory accounts and £4,148 (2024:£4,108) for other accountancy work.

10. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

30.9.25 30.9.24
£ £
Depreciation - owned assets 6,756 9,054

11. TRUSTEES' REMUNERATION AND BENEFITS

None of the trustees (or any persons connected with them) received any remuneration or expenses during the year.

12. STAFF COSTS

30.9.25

£
Wages and salaries
26,827
Social security costs
170
26,997
The average monthly number of employees during the year was as follows:
30.9.25

School room
1
Community hosts
1
2		 30.9.24
£
27,200
-
27,200
30.9.24
3
1
4

No employees received emoluments in excess of £60,000.

continued...

Page 12

U K MENNONITE MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

13.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
111,643
Charitable activities
Other Charitable Income
800
Rental Income
5,708
Other Income
359
Total
118,510
EXPENDITURE ON
Raising funds
-
Charitable activities
Staff Costs
8,400
Depreciation
9,054
Bible Conference
20,616
Church Hall Costs
7,678
Schoolroom Running Costs
12,860
Rent of Ministerial Accommodation
45,450
Church Supplies
1,002
Hospitality
13,479
Books and Literature
3,367
Other Miscellaneous Costs
6
Grants to Institutions - Mission Fund
-
Grants to Individuals
4,230
Administrative Costs
687
Accountancy
6,520
Legal and Professional
3,300
Total
136,649
Net gains/(losses) on investments
(38,232)
NET INCOME/(EXPENDITURE)
(56,371)
Transfers between funds
1,058
Net movement in funds
(55,313)
RECONCILIATION OF FUNDS
Total funds brought forward
690,338
TOTAL FUNDS CARRIED FORWARD
635,025		 Restricted
funds
£
24,065
-
-
-
24,065
-
18,800
-
-
1,333
-
-
-
-
-
-
2,874
-
-
-
-
23,007
-
1,058
(1,058)
-
-
-		 Total
funds
£
135,708
800
5,708
359
142,575
-
27,200
9,054
20,616
9,011
12,860
45,450
1,002
13,479
3,367
6
2,874
4,230
687
6,520
3,300
159,656
(38,232)
(55,313)
-
(55,313)
690,338
635,025

continued...

Page 13

U K MENNONITE MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

14. TANGIBLE FIXED ASSETS

Freehold
property
£
COST
At 1 October 2024 and 30 September 2025
559,432
DEPRECIATION
At 1 October 2024
29,838
Charge for year
6,189
At 30 September 2025
36,027
NET BOOK VALUE
At 30 September 2025
523,405
At 30 September 2024
529,594
15.
STOCKS
Stocks
16.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
17.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other loans (see note 18)
Other creditors
Accrued expenses
18.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Other loans		 Fixtures
and
fittings
£
12,540
11,973
567
12,540
-
567
30.9.25
£
8,635
30.9.25
£
6,886
30.9.25
£
4,254
48
6,312
10,614
30.9.25
£
4,254		 Totals
£
571,972
41,811
6,756
48,567
523,405
530,161
30.9.24
£
9,612
30.9.24
£
12,772
30.9.24
£
4,254
-
7,540
11,794
30.9.24
£
4,254

continued...

Page 14

U K MENNONITE MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

19. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.9.25 30.9.24
£ £
Within one year 595 595

The charity rents a number of properties which are generally held on short term tenancies with 1 or 2 month notice periods.

20. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
fund
£
Fixed assets
523,405
Current assets
65,360
Current liabilities
(10,614)
578,151
MOVEMENT IN FUNDS
At
1.10.24
£
Unrestricted funds
General fund
635,025
Restricted funds
Building Fund
-
School Fund
-
Mission Fund
-
-
TOTAL FUNDS
635,025		 Restricted
funds
£
-
-
-
-
Net
movement
in funds
£
(64,911)
(1,214)
10,172
(921)
8,037
(56,874)		 30.9.25
Total
funds
£
523,405
65,360
(10,614)
578,151
Transfers
between
funds
£
8,037
1,214
(10,172)
921
(8,037)
-		 30.9.24
Total
funds
£
530,161
116,658
(11,794)
635,025
At
30.9.25
£
578,151
-
-
-
-
578,151

21. MOVEMENT IN FUNDS

continued...

Page 15

U K MENNONITE MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

21. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
Building Fund
School Fund
Mission Fund
TOTAL FUNDS		 Incoming
resources
£
99,861
-
19,072
2,845
21,917
121,778		 Resources
Movement
expended
in funds
£
£
(164,772)
(64,911)
(1,214)
(1,214)
(8,900)
10,172
(3,766)
(921)
(13,880)
8,037
(178,652)
(56,874)

Comparatives for movement in funds

Net
At
movement
1.10.23
in funds
£
£
Unrestricted funds
General fund
690,338
(56,371)
Restricted funds
Building Fund
-
1,974
School Fund
-
(1,807)
Mission Fund
-
891
-
1,058
TOTAL FUNDS
690,338
(55,313)
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
118,510
(136,649)
Restricted funds
Building Fund
3,307
(1,333)
School Fund
16,993
(18,800)
Mission Fund
3,765
(2,874)
24,065
(23,007)
TOTAL FUNDS
142,575
(159,656)		 Transfers
between
At
funds
30.9.24
£
£
1,058
635,025
(1,974)
-
1,807
-
(891)
-
(1,058)
-
-
635,025
Gains and
Movement
losses
in funds
£
£
(38,232)
(56,371)
-
1,974
-
(1,807)
-
891
-
1,058
(38,232)
(55,313)

continued...

Page 16

U K MENNONITE MINISTRIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

21. MOVEMENT IN FUNDS - continued

The Building fund holds monies given for the purpose of acquiring a property for use by the church. The transfer to unrestricted funds arose as the funds were expended for the purpose given and to repay loans.

The School fund receives gifts towards the cost of running the school.

The Mission fund receives monies to support the work of other Christian workers and organisations.

22. RELATED PARTY DISCLOSURES

Remuneration of key management personnel

The key management are the trustees and none of them received any remuneration in the year.

Transactions with other related parties

Included within creditors are amounts due to Shepherd Hills Furniture Limited, a company which one of the trustees is director of, totalling £4,254 (2024 - £4,254 and was included within amounts owed to subsidiary undertakings).

United Kingdom Mennonite Ministries in the US and UK Mennonite Ministries were controlled by a majority of common trustees during the year under review. United Kingdom Mennonite Ministries in the US made grants of £30,000 (2024 - £60,000) to UK Mennonite Ministries during the year under review.

Many donations, other than from United Kingdom Mennonite Ministries USA, are received anonymously and it is not possible to identify donations from trustees. However, during the year identifiable donations of £17,775 (2024 - £17,900) were received from trustees and related parties.

Page 17

U K MENNONITE MINISTRIES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
30.9.25 30.9.24
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Gifts 11,627 12,907
Donations 82,496 116,776
Gift aid 5,919 6,025
100,042 135,708
Other trading activities
Book sales 15,727 -
Charitable activities
Charitable income 972 800
Charitable rental income 4,575 5,708
Other income 462 359
6,009 6,867
Total incoming resources 121,778 142,575
EXPENDITURE
Other trading activities
Opening stock 9,612 -
Purchases 11,662 9,612
Postage 4,800 -
Wages 10,927 -
Closing stock (8,635) (9,612)
28,366 -
Charitable activities
Wages 15,900 27,200
Social security 170 -
Church hall costs 10,270 9,011
Schoolroom running costs 14,884 12,860
Ministerial accommodation rent 29,369 45,450
Church supplies 1,162 1,002
Hospitality 3,117 13,479
Books and literature 6,366 3,367
Miscellaneous costs - 6
Travelling 4,181 -
Garden & waste 3,207 -
Freehold property 6,189 6,189
Fixtures and fittings 567 2,865
Bible conference 23,589 20,616
Grants to institutions 3,766 2,874
Carried forward 122,737 144,919

This page does not form part of the statutory financial statements

Page 18

U K MENNONITE MINISTRIES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
30.9.25 30.9.24
£ £
Charitable activities
Brought forward 122,737 144,919
Grants to individuals 19,982 4,230
142,719 149,149
Support costs
Support costs
Administrative costs 491 687
Governance costs
Accountancy 7,076 6,520
Legal and professional - 3,300
7,076 9,820
Total resources expended 178,652 159,656
Net expenditure before gains and losses (56,874) (17,081)
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments - (38,232)
Net expenditure (56,874) (55,313)

This page does not form part of the statutory financial statements

Page 19