## **Trustees’ Annual Report**
## **Year Ended 30 June 2024**
## **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 2024** . 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 70
- Baptisms, confirmations, or new members: 15
- 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 **£146,666** , primarily from:
- Regular giving
- Donations and offerings
- Grants
- Hall hire or other income
## **Expenditure**
Total expenditure was **£102576** , covering:
- Ministry and worship costs
- Staff salaries
- Building maintenance and utilities
- Outreach and community programmes
## **Reserves Policy**
The church aims to maintain reserves of **£63842740** to ensure financial stability and cover unforeseen costs. At year-end, reserves stood at **£108,682**
## **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 FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024**
JBP Accounting Solutions Limited 01 Iris Mews
Westmead Road Sutton Surrey SM1 4GG
## **THE ZION CHURCH OF GOD Contents**
||**Page**|
|---|---|
|Company Information|1|
|Director's Report|2|
|Accountants' 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 2024**
**Director** Mr Antonypillai Wijendran CAESAR **Company Number** 06273983 **Registered Office** 188a Gloucester Road, Croydon Surrey CR0 2DJ **Accountants** JBP Accounting Solutions Limited MAAT, AAT & B.Com 01 Iris Mews Westmead Road Sutton Surrey SM1 4GG
Page 1
## **THE ZION CHURCH OF GOD Company No. 06273983 Director's Report For The Year Ended 30 June 2024**
The director presents his report and the financial statements for the year ended 30 June 2024.
## **Directors**
The director who held office during the year were as follows:
Mr Antonypillai Wijendran CAESAR
## **Statement of Director's Responsibilities**
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has 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 director 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 company and of the profit or loss of the company for that period. In preparing the financial statements the director is 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 director is 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. He is 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 Antonypillai Wijendran CAESAR
Director
27 February 2025
Page 2
**THE ZION CHURCH OF GOD Accountants' Report For The Year Ended 30 June 2024**
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to 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 director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 June 2024 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
JBP Accounting Solutions
27 February 2025
JBP Accounting Solutions Limited MAAT, AAT & B.Com 01 Iris Mews Westmead Road Sutton Surrey SM1 4GG
Page 3
## **THE ZION CHURCH OF GOD Profit and Loss Account For The Year Ended 30 June 2024**
|**Notes**
**TURNOVER**
Cost of sales
**GROSS PROFIT**
Administrative expenses
**OPERATING PROFIT/(LOSS) AND PROFIT/(LOSS) FOR THE**
**FINANCIAL YEAR**|**2024**
**£**
146,666
(5,087)
141,579
(97,489)
44,090|**2023**
**£**
114,150
(7,690)|
|---|---|---|
|||106,460
(109,716)|
|||(3,256)|
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 2024**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**4**
**CURRENT ASSETS**
Debtors
**5**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One**
**Year**
**6**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**CAPITAL AND RESERVES**
Called up share capital
**7**
Other reserves
Profit and Loss Account
**SHAREHOLDERS' FUNDS**|**2024**
**£**
**£**
948
948
7,128
103,727
110,855
(3,121)
107,734
108,682
108,682
100
44,740
63,842
108,682|**2024**
**£**
**£**
948
948
7,128
103,727
110,855
(3,121)
107,734
108,682
108,682
100
44,740
63,842
108,682|**2023**
**£**
**£**
472
472
24,200
40,646
64,846
(726)
64,120
64,592
64,592
100
44,740
19,752
64,592|**2023**
**£**
**£**
472
472
24,200
40,646
64,846
(726)
64,120
64,592
64,592
100
44,740
19,752
64,592|
|---|---|---|---|---|
|||948
107,734||472
64,120|
||110,855
(3,121)||64,846
(726)||
||||||
|||108,682||64,592|
|||108,682||64,592|
|||100
44,740
63,842||100
44,740
19,752|
|||108,682||64,592|
For the year ending 30 June 2024 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 Antonypillai Wijendran CAESAR
Director
27 February 2025
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 2024**
## 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 have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
## 2.2. **Turnover**
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
## **Sale of goods**
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
## **Rendering of services**
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
## 2.3. **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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%
## 3. **Average Number of Employees**
Average number of employees, including directors, during the year was: 1 (2023: 1)
## 4. **Tangible Assets**
|**Cost**
As at 1 July 2023
As at 30 June 2024
**Depreciation**
As at 1 July 2023
Provided during the period
As at 30 June 2024
**Net Book Value**
As at 30 June 2024
As at 1 July 2023|**Plant &**
**Machinery**
**£**
5,000|**Motor Vehicles**
**£**
13,244|**Total**
**£**
18,244|
|---|---|---|---|
||5,000|13,244|18,244|
||3,844
208|13,928
(684)|17,772
(476)|
||4,052|13,244|17,296|
||948|-|948|
||1,156|(684)|472|
Page 6
## **THE ZION CHURCH OF GOD Notes to the Financial Statements (continued) For The Year Ended 30 June 2024**
## 5. **Debtors**
|.
**Debtors**|||
|---|---|---|
|**Due within one year**
Other debtors
.
**Creditors: Amounts Falling Due Within One Year**
Other creditors
Taxation and social security
.
**Share Capital**
Allotted, Called up and fully paid|**2024**
**£**
7,128
**2024**
**£**
-
3,121
3,121
**2024**
**£**
100|**2023**
**£**
24,200|
|||**2023**
**£**
726
-|
|||726|
|||**2023**
**£**
100|
6. **Creditors: Amounts Falling Due Within One Year**
7. **Share Capital**
Page 7
**THE ZION CHURCH OF GOD Trading Profit and Loss Account For The Year Ended 30 June 2024**
||**2024**|**2024**|**2023**|**2023**|
|---|---|---|---|---|
|**TURNOVER**
Donation
**COST OF SALES**
Purchases
**GROSS PROFIT**
**Administrative Expenses**
Directors' salaries
Employers NI
Stipend Expenses
Rent
Rates
Vehicle running costs
Vehicle Leaseing
Computer and IT consumables
Insurance
Printing, postage and stationery
Telecommunications
Professional fees
Bank charges
Charitable donations
Other office costs
Depreciation of plant and machinery
**OPERATING PROFIT/(LOSS) AND PROFIT/(LOSS) FOR THE**
**FINANCIAL YEAR**|**£**
5,087|**£**
146,666
(5,087)|**£**
7,690|**£**
114,150
(7,690)|
||42,004
4,320
18,814
10,675
-
428
5,412
1,390
1,338
209
1,485
733
554
7,017
2,902
208||45,573
-
12,583
12,680
171
290
-
660
1,428
840
-
738
513
33,730
510
-||
|||141,579
(97,489)||106,460
(109,716)|
||||||
|||44,090||(3,256)|
Page 8
## **THE ZION CHURCH OF GOD**
## _Annual Report and Financial Statements for the Year Ended 30 JUNE 2024_
## **Auditor’s report**
## **Opinion**
We have audited the financial statements for **The Zion Church of Go** d for the year ended 30 June 2024. 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 2024.
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.