## **Trustees’ Annual Report**
## **Year Ended 30 June 2023**
## **1. Introduction**
The Trustees of **The Zion Church of God** present their annual report together with the financial statements for the year ended **30 June 2023** . The report outlines the church’s mission, activities, achievements, governance, and financial stewardship during the year.
## **2. Objectives and Activities**
**Mission Statement:** Our mission is to spread The Zion Church of God, teach the Word of God with truth and love, disciple believers, and serve the community through prayer, worship, outreach, and compassionate ministry—so that people grow in faith and live for God’s glory
## **Key Activities:**
- Weekly worship services
- Pastoral care and community support
- Youth and children’s ministry
- Outreach and evangelism
- Small groups, prayer meetings, and discipleship programmes
- Community events and charitable activities
The trustees confirm that these activities further the church’s charitable objectives for the public benefit.
## **3. Achievements and Performance**
During the year, the church achieved the following:
## **Worship & Discipleship**
- Average weekly attendance of 60
- Baptisms, confirmations, or new members: 10
- Growth in small groups or ministry teams
## **Community Impact**
- Food bank support / community meals / outreach events
- Partnerships with local schools, charities, or councils
- Pastoral visits and support for vulnerable individuals and families
## **Special Projects**
- Building improvements
- Mission trips
- New ministries launched
## **4. Financial Review**
## **Income**
Total income for the year was **£114,150** , primarily from:
- Regular giving
- Donations and offerings
- Grants
- Hall hire or other income
## **Expenditure**
Total expenditure was **£109,716** , covering:
- Ministry and worship costs
- Staff salaries
- Building maintenance and utilities
- Outreach and community programmes
## **Reserves Policy**
The church aims to maintain reserves of **£44,740** to ensure financial stability and cover unforeseen costs. At year-end, reserves stood at **£64,592**
## **5. Structure, Governance & Management**
**Governing Document:** The church operates under constitution, denominational structure and Christianity Regulations **.**
**Trustee Appointment:** Trustees are appointed according to annual general meeting.
**Meetings & Oversight:** The trustees met 05 times during the year to oversee governance, finances, safeguarding, and ministry direction.
## **6. Safeguarding**
The church maintains a robust safeguarding policy for children and vulnerable adults.
- **V. Subatheena**
- Safeguarding officer: Pastor
- All volunteers working with vulnerable groups are DBS-checked and trained.
## **7. Risk Management**
Key risks identified and managed during the year include:
- Financial sustainability
- Building safety and maintenance
- Safeguarding compliance
- Volunteer capacity
Mitigation steps were taken through regular reviews, training, and policy updates.
## **8. Plans for the Coming Year**
The church intends to:
- Strengthen discipleship and outreach
- Expand community support programmes
- Improve building facilities
- Develop leadership and volunteer training
- Explore new mission opportunities
## **9. Trustees**
The trustees who served during the year were:
- Chairman: Rev Antonypillai Wijendran Caesar
- Treasurer: Vijayanand Devraj
- Trustees: Srikanthan Sittampalam
## **10. Statement of Trustees’ Responsibilities**
The trustees are responsible for preparing the annual report and financial statements in accordance with applicable law and regulations. They confirm that the accounts give a true and fair view of the church’s financial position.
**Signed on behalf of the Trustees:** Name: Rev Antonypillai Wijendran Caesar
Role: Chairman/Trustee
Date: 31 December 2025.
Registered number: 06273983
**THE ZION CHURCH OF GOD DIRECTOR'S REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023**
Sagexcel Accountancy Ltd 55 Lower Addiscombe Road Croydon Surrey CR0 6PQ
## **THE ZION CHURCH OF GOD Contents**
||**Page**|
|---|---|
|Company Information|1|
|Director's Report|2|
|Accountant's Report|3|
|Profit and Loss Account|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6—7|
|The following pages do not form part of the statutory accounts:||
|Trading Profit and Loss Account|8|
**THE ZION CHURCH OF GOD Company Information For The Year Ended 30 June 2023**
|**Director**|Mr Anthonypillai CAESAR|
|---|---|
|**Secretary**|Mrs Judy Subothini CAESAR|
|**Company Number**|06273983|
|**Registered Office**|188A Gloucester Road|
||Croydon|
||Surrey|
||CR0 2DJ|
|**Accountants**|Sagexcel Accountancy Ltd|
||55 Lower Addiscombe Road|
||Croydon|
||Surrey|
||CR0 6PQ|
Page 1
## **THE ZION CHURCH OF GOD Company No. 06273983 Director's Report For The Year Ended 30 June 2023**
The director presents his report and the financial statements for the year ended 30 June 2023.
## **Directors**
The directors who held office during the year were as follows:
Mr Anthonypillai CAESAR
## **Statement of Director's Responsibilities**
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss for that period. In preparing the financial statements the directors are required to:
select suitable accounting policies and then apply them consistently; make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
## **Small Company Rules**
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Anthonypillai CAESAR Director
30/06/2024
Page 2
## **THE ZION CHURCH OF GOD Accountant's Report For The Year Ended 30 June 2023**
In accordance with the engagement letter dated (Insert Date here), and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company which comprise the Profit and Loss Account the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.
This report is made to the Company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's Board of Directors, as a body, for our work or for this report.
We have carried out this engagement in accordance with technical guidance issued by the ((Insert the name of your Professional Accountancy Body)) and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.
You have acknowledged on the balance sheet as at year ended 30 June 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements
Signed
Signed
E.A.R.Sandrasegara.FCMA,CGMA
30/06/2024
Sagexcel Accountancy Ltd 55 Lower Addiscombe Road Croydon Surrey CR0 6PQ
Page 3
## **THE ZION CHURCH OF GOD Profit and Loss Account For The Year Ended 30 June 2023**
|**Notes**
**TURNOVER**
Cost of sales
**GROSS PROFIT**
Administrative expenses
Other operating income
**OPERATING (LOSS)/PROFIT AND (LOSS)/PROFIT BEFORE**
**TAXATION**
Tax on (Loss)/profit
**4**
**(LOSS)/PROFIT AFTER TAXATION BEING (LOSS)/PROFIT FOR**
**THE FINANCIAL YEAR**|**2023**
**£**
103,683
(7,690)
95,993
(109,716)
10,467
(3,256)
-
(3,256)|**2022**
**£**
84,855
(5,058)|
|---|---|---|
|||79,797
(81,099)
8,377|
|||7,075
(1,345)|
|||5,730|
The notes on pages 6 to 7 form part of these financial statements.
Page 4
## **THE ZION CHURCH OF GOD Balance Sheet As At 30 June 2023**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**5**
**CURRENT ASSETS**
Debtors
**6**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**7**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**CAPITAL AND RESERVES**
Called up share capital
**8**
Other reserves
Profit and Loss Account
**SHAREHOLDERS' FUNDS**|**2023**
**£**
**£**
472
472
24,200
40,645
64,845
(725)
64,120
64,592
64,592
100
44,740
19,752
64,592|**2023**
**£**
**£**
472
472
24,200
40,645
64,845
(725)
64,120
64,592
64,592
100
44,740
19,752
64,592|**2022**
**£**
**£**
472
472
6,287
68,230
74,517
(7,141)
67,376
67,848
67,848
100
44,740
23,008
67,848|**2022**
**£**
**£**
472
472
6,287
68,230
74,517
(7,141)
67,376
67,848
67,848
100
44,740
23,008
67,848|
|---|---|---|---|---|
|||472
64,120||472
67,376|
||64,845
(725)||74,517
(7,141)||
||||||
|||64,592||67,848|
|||64,592||67,848|
|||100
44,740
19,752||100
44,740
23,008|
|||64,592||67,848|
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Anthonypillai CAESAR
Director
30/06/2024
The notes on pages 6 to 7 form part of these financial statements.
Page 5
**THE ZION CHURCH OF GOD Notes to the Financial Statements For The Year Ended 30 June 2023**
## 1. **General Information**
THE ZION CHURCH OF GOD is a private company, limited by shares, incorporated in England & Wales, registered number 06273983. The registered office is 188A Gloucester Road, Croydon, Surrey, CR0 2DJ.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
## 2.2. **Turnover**
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
## 2.3. **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery WDV Method @ 18% Motor Vehicles WDV Method @ 18%
## 2.4. **Taxation**
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
## 3. **Average Number of Employees**
Average number of employees, including directors, during the year was: 1 (2022: 1)
## 4. **Tax on Profit**
|**Tax Rate**
**2023**
**2022**
**Current tax**
UK Corporation Tax
-
19.0%
**Total tax charge for the period**
**Profit before tax**|**2023**
**£**
-
-
**2023**
**£**
(3,256)|**2022**
**£**
1,345
1,345
**2022**
**£**
7,075
...CONTINUED|
|---|---|---|
Page 6
**THE ZION CHURCH OF GOD Notes to the Financial Statements (continued) For The Year Ended 30 June 2023**
## **Breakdown of tax charge is:**
Tax on profit at 0% (UK standard rate) Total tax charge for the period
- - - -
5. **Tangible Assets**
|5.
**Tangible Assets**|||||
|---|---|---|---|---|
|**Cost**
As at 1 July 2022
As at 30 June 2023
**Depreciation**
As at 1 July 2022
As at 30 June 2023
**Net Book Value**
As at 30 June 2023
As at 1 July 2022
6.
**Debtors**
**Due within one year**
Other debtors
7.
**Creditors: Amounts Falling Due Within One Year**
Corporation tax
Other taxes and social security
Other creditors
8.
**Share Capital**
Allotted, Called up and fully paid|**Plant &**
**Machinery**
**£**
5,000||**Motor Vehicles**
**£**
13,244|**Total**
**£**
18,244|
||5,000||13,244|18,244|
||3,844||13,928|17,772|
||3,844||13,928|17,772|
||1,156||(684)|472|
||1,156||(684)|472|
||||**2023**
**£**
24,200
**2023**
**£**
-
-
725
725
**2023**
**£**
100|**2022**
**£**
6,287|
|||||**2022**
**£**
1,345
5,096
700|
|||||7,141|
|||||**2022**
**£**
100|
## 9. **Ultimate Controlling Party**
The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.
Page 7
**THE ZION CHURCH OF GOD Trading Profit and Loss Account For The Year Ended 30 June 2023**
|**TURNOVER**
Sales
**COST OF SALES**
Purchases
**GROSS PROFIT**
**Administrative Expenses**
Directors' salaries
Wages and salaries
Subcontractor costs
Premises Expenses
Rates
Vehicle Expenses (General admin)
Insurance
Printing, postage and stationery
Data costs
Professional fees
Bank charges
Charitable donations
Other office costs
Depreciation of motor vehicles
**Other Operating Income**
Other income - contributing to other operating income
Job retention scheme income
**OPERATING (LOSS)/PROFIT**
**(LOSS)/PROFIT BEFORE TAXATION**
**Tax on (Loss)/profit**
Corporation tax charge
**(LOSS)/PROFIT AFTER TAXATION BEING (LOSS)/PROFIT FOR**
**THE FINANCIAL YEAR**|**2023**
**£**
**£**
103,683
7,690
(7,690)
95,993
45,573
-
12,583
12,680
171
290
1,428
840
660
738
513
33,730
510
-
(109,716)
10,467
-
10,467
(3,256)
(3,256)
-
-
(3,256)|**2023**
**£**
**£**
103,683
7,690
(7,690)
95,993
45,573
-
12,583
12,680
171
290
1,428
840
660
738
513
33,730
510
-
(109,716)
10,467
-
10,467
(3,256)
(3,256)
-
-
(3,256)|**2022**
**£**
**£**
84,855
5,058
(5,058)
79,797
25,358
1,860
13,200
9,135
528
275
3,010
775
615
713
373
23,858
715
684
(81,099)
5,550
2,827
8,377
7,075
7,075
1,345
(1,345)
5,730|**2022**
**£**
**£**
84,855
5,058
(5,058)
79,797
25,358
1,860
13,200
9,135
528
275
3,010
775
615
713
373
23,858
715
684
(81,099)
5,550
2,827
8,377
7,075
7,075
1,345
(1,345)
5,730|
|---|---|---|---|---|
||45,573
-
12,583
12,680
171
290
1,428
840
660
738
513
33,730
510
-||25,358
1,860
13,200
9,135
528
275
3,010
775
615
713
373
23,858
715
684||
|||95,993
(109,716)
10,467||79,797
(81,099)
8,377|
||10,467
-||5,550
2,827||
||-||1,345||
|||(3,256)
(3,256)||7,075
7,075|
|||-||(1,345)|
||||||
|||(3,256)||5,730|
Page 8
## **THE ZION CHURCH OF GOD**
## _Annual Report and Financial Statements for the Year Ended 30 JUNE 2023_
## **Auditor’s report**
## **Opinion**
We have audited the financial statements for **The Zion Church of Go** d for the year ended 30 June 2023. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including charity accounts regulation. (United Kingdom Generally Accepted Accounting Practice). **In our opinion the financial statements:**
## **-**
give a true and fair view of this small charity, **The Zion Church of God** , year-end accounts reflect its income and expenditure for the year then ended 30 June 2023.
have been properly prepared in accordance with the United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulations 6 and 8 of the charities Accounts (Scotland) Regulations 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
From the inception of **The Zion Church of God** , the following accounting practices have been in place:
- Preparing the year end accounts and getting the trusties’ approval
- Getting the audit report from external accountants
- Submission of accounts at the AGM
## **Responsibilities of trustees**
As explained more fully in the trustees' responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied they give a true and fair view, enabling the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
.
## **Auditor’s responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.