RCCG Mount Zion Liver ILtd Contents of the Financial Statements for the Year Ended 31 J 1 2 25 Page Report of the TrUStS Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements Detailed Statement of Financial Activities 10
RÉGISTÉRÉD COMPANY NUMBER: 120881184 (Éngland and Wales) REGISTERED CHARITY NUMBER: 1205458 ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 Jul 2025 for RCCG Mount Zion Liver ool Ltd Corbett & Co Accountants Ltd Chartered Certified Accountants 555 Smithdown Road liverpool Merseyside L15 SAF
RCCG Mount Zion Liver ILtd rt of the Trustees for the Year Ended 31 Jul 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial ststements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of Accounb"ng and Repo.ng by Charities: Statement of Recommended Practice applicable to charib'es preparing their accounts in accordance With the Financial Reporting Standard appllcable In thé UK and Republic of Ireland (FRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims The objectives of the charity are as follows: 1. The advancement of Christian Faith Worldwide 2. Relief of Povety and support for those in need To achieve the above objectives, the charity is engaged in a) Regular Sunday worship services within its locality b) Evangelism outreach programmes, held twice monthly c) Mid week Bible study sessions held on Wednesdays d) Prayer meetings daily from 6pm to 7pm Monday to Friday for spiritual support and encouragement e) Organisation of crusade and revival meetings fj Youth focused programmes: aimed at supporting young people within the church and wider community, including guidance against knife and gun crime and promoting responsible citizenship g) Dedicated youth services h) Father Christmas community events, providing free gifts to children within the community i) Welfare support schemes: Ensuring that basic needs of vulnerable individuals, both within and outside the church are met j) Regular visits to elderly care homes, particularly during festive periods, including carol services and the distribution of gifts k) Food distribution events that happen every Wednesday to support members of the community struggling with the cost of living Signif icant activities The charity is committed to ministering to the needs of individuals across different age groups and social backgrounds, both within the church and the wider community. It provides platforms for the development of its members, equipping them spiritually, educationally, and socially. To support these aims the charity organises; a) Sunday school classes every Sunday for various age group b) Singles fellowship meeb'ngs c) Targeted prayer meetings for individuals believing for marriage and family life d) Women's fellowship group e) Men's fellowshlp group O Elder's fellowship group g) Weekly Sunday School teachers, meetings, held internally to review and prepare lesson materials h) A monthly Thanksgiving Service, held on the first Sunday of every month, during which members and visitors celebrate in tradib'onal attire, offering thanksgiving through worship and cultural expression Public benefit The trustees confirm that they have had due regard to the Charity Commission's guidance on public benefit and believe that the charity's activities provide clear public benefit through religious, educational, and social outreach programmes. Volunteers The charity benefits greatly from the dedication and commitment of its volunteers. The trustees estimate that over 47 volunteers contributed their time and skills to support the charity's activities during the year. The trustees wish to express their sincere gratitude for this invaluable support. FINANCIAL REVIEW Reserves policy The trustees have established a reserves policy to ensure the charity can continue to operate effectively during periods of financial uncertainty. As the charity is not self-financing, it is considered prudent to maintain sufficient reserves. Thè frustèès havè detèrrriinéd that thè charity should hold resèrvés èquivalent to two monfhs of operafing éxpèndifuré, which at the year end equates to approximately £10,200. Page 1
RCCG Mount Zion Liver ILtd rt of the TrUStS for the Y r Ended 31 Jul 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. kecruitment and appointment of new trustees The management of the charity is the responsibility of the trustees who are appointed and co-opted under the terms of the trust deed. Policies adopted for the Induction and Training of Board of Trustees. The induction process for any neY appointed member of the trustees comprises of an initial meeting with the chairman and other trustees where the power and responsibilities of the trustees are also clearly explained. TrusteÈs are also registered for dlfferent tralnlng events, conferences and seminats, usually oryan12ed by the tentral office ofthe Redeemed Chrisb'an Church of God. Booklets sent by the Charity Commission are also, always circulated to the trustees. This ensures strict compliance to relevant regulation. Organisational structure & decision making The Church has a spiritual leader in the person of Pastor Solomon Ogah, but the governing of the charity is entirely the responsibility of the Board of Trustees, and is independent and free from any external influence. The Board of trustees meets regularly to manage the affairs of the Church. However, some urgent matters that may need to be attended to after normal meeting are held could be done on phone. There is an Administrative Assistant who manages the day-to-day administration of the Church alongside volunteers. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 12088484 (England and Wales) Registered Charity number 1205458 Registered office 140-142 Linacre Road Bootle Liverpool Merseyside L218JU Trustees Mrs E E Ogah Director Ms J K Blankson Nurse Ms AAAdebambo Nurse Independent Examiner Corbett & Co Accountants Ltd Chartered Certified Accountants 555 Smithdown Road Liverpool Merseyside L15 SAF Approved by order of the board of trustees on 26 January 2026 and signed on its behalf by: Ms J K Blankson - Trustee Page 2
Inde ndent Éxaminer's Re ort to the Trustees of RCCG Mount Zion Liver ILtd Independent examiner's report to the trustees of RCCG Mount Zion Liverpool Ltd ('the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 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 preparats'on 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 elig'ble 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 Acf). 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: accounting" records were not kept in resp.ect of the comp.any as required b'y Section 386 of th.e 2006 Act. or the accounts do not accord with those records. or 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 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. Corbett & Co Accountants Ltd Corbett & Co Accountants Ltd Chartered Certs'fied Accountants 555 Smithdown Road Liverpool Merseyside L155AF 26 January 2026 Page 3
RCCG Mount Zion Liver iLtd Statement of Financial Activities or the Year Ended 31.7.25 Unrestricted fund 31.7.24 Total funds Notes INCOME AND ENDOWMENTS FROM Donab'ons and legacies 110,113 102,485 EXPENDITURE ON Charitable activities Charitable activities 100,691 86,450 NET INCOME 9,422 16,035 RECONCILIATION OF FUNDS Total funds brought forward 16,035 TOTAL FUNDS CARRIED FORWARD 25,457 16,035 The notes form part of these financial statements Page 4
RCCG Mount Zion Liver iLtd Balance Sheet 31 Jul 2025 31.7.25 Unrestricted fund 31.7.24 Total funds Notes FIXED ASSETS Tangible assets 16,658 7,221 CURRENT ASSETS Cash at bank 35,928 16,210 CREDITORS Amounts falling due within one year (27,129) (7,396) NÉT CURRÉNT ASSÉTS 8,799 8,814 TOTAL ASSETS LESS CURRENT LIABILITIES 25,457 16,035 NET ASSETS 25,457 16,035 FUNDS Unrestricted funds 25,457 16,035 TOTAL FUNDS 25,457 16,035 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordancE with Section 476 of thE Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitsble company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordan with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. (b) The financial statements were approved by the Board of Trustees and authorised for issue on 26 January 2026 and were signed on its behalf by: E É Ogah - Trustee The notes form part of these financial statements Page 5
RCCG Mount Zion Llver ILtd Notes to the Financial Statements for the Year Ended 31 Jul 2025 ACCOUNTING POUCIES Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit enb'ty under FRS 102, have been prepared in accordance with the Charib'es SORP (FRS 102) 'Accounb'ng and Reporting by Charib'es: Statement of Recommended Pracbce applicable to charities preparing their accounts in accordance with the Financial Reporb"ng Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convenkn'on. Income Al income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the incDmè will bè received and the amount can be measured reliably. Expenditure Liabilib"es are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. IAlhere costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be uséd iri accordancè Wlth the charitable objectivés at thè discretion of thé 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. NET INCOMEI(EXPENDITURE) Net income/(expenditure) is stated after charging/(credib'ng): 31.7.25 31.7.24 Depreciation - owned assets 4,165 1,805 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024. Page 6 continued,..
CCG Mount 2ion Liver iLtd Notes to the Financial Statements - continued for the Year Ended 31 Jul 2025 STAFF COSTS The average monthly number of emFJoyees during the year was as follows: 31.7.25 31.7.24 Administration No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 102,485 EXPENDITURE ON Charitable activities Charitable activities 86,450 NET INCOME 16,035 TOTAL FUNDS CARRIED FORWARD 16,035 TANGIBLE FIXED ASSETS Plant and machinery COST At 1 August 2024 Additions 10,681 13,602 At 31 July 2025 24,283 DEPRECIATION At 1 August 2024 Charge for year 3,460 4,165 At 31 July 2025 7,625 NET BOOK VALUE At 31 July 2025 16,658 At 31 July 2024 7,221 age7 conb'nued...
RCCG Mount Zion Liver iLtd Notes to the Financial Statements - continued for the Year Ended 31 Jul 2025 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.7.25 31.7.24 Soaal security and other taxes Other creditors Accrued expenses 852 25,257 1,020 6,376 1,020 27,129 7,396 MOVEMENT IN FUNDS Net movement in funds At 31.7.25 At 1.8.24 Unrestricted funds General fund 16,035 9,422 25,457 TOTAL FUNDS 16,035 9,422 25,457 Net movement in flinds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 110,113 (100,691) 9,422 TOTAL FUNDS 110,113 (100,691) 9,422 Comparatives for movement in funds Net movement in funds At 31.7.24 Unrestricted funds General fund 16,035 16,035 TOTAL FUNDS 16,035 16,035 Comparative net movement in funds, included in the above are as follows: Resources expended Movement in funds resources Unrestricted funds General fund 102,485 (86,450) 16,035 TOTAL FUNDS 102,485 (86,450) 16,035 continued...
RCCG Mount Zion Liver ILtd Notes to the Financial Ststements - continued or the Year Ended 31 Jul 2025 MOVEMENT IN FUNDS - continued A currentyear 12 months and prior year 12 months combined position is as follows: Net movement in funds At 31.7.25 At 1.8.23 Unrestricted funds General fund 25,457 25,457 TOTAL FUNDS 25,457 25,457 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 212,598 (187,141) 25,457 TOTAL FUNDS 212,598 (187,141) 25,457 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 July 2025. Page 9
RCCG Mount Zion Liver ILtd Detailed Statement of Financial Activities for the Year Ended 31 Jul 2025 31.7.25 31.7.24 INCOME AND ENDOWMENTS Donations and legacies Gift aid Offerings 18,504 91,609 19,140 83,345 110,113 102,485 Total incoming resources 110,113 102,485 EXPENDITURE Charitable activities Wages Charitable donations Telephone Postage and stationery Advertising Sundries Rent Insurance Light & heat Motor & travel costs Repairs & renewals Guest speakers Event & seminar costs Musicians Legal fees Plant & machinery depreciation HMRC penalties & interest 12,780 9,692 1,562 2,461 888 34 15,840 3,235 2,234 11,948 11,908 2,720 18,909 993 25 4,165 4,104 10,908 1,271 3,246 432 49 16,410 409 2,216 30,021 3,790 9,658 356 648 1,805 (33) 99,394 85,290 Support costs Governance costs Accountancy and legal fees 1,297 1,160 Total resources expended 100,691 86,450 Net income 9,422 16,035 This page does not form part of" the ststutory financial statements Page 10