OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-12-31-accounts

MOW COP COMMUNITY CHURCH TRUSTEES’ ANNUAL REPORT FOR 2025

OBJECTIVES

Mow Cop Community Church is a CIO registered with The Charity Commission for England and Wales (registration number 120773).

The church purposes, set out in its Constitution, are:

  1. the advancement of the Christian faith in accordance with the Basis of Faith primarily but not exclusively within Mow Cop and the surrounding neighbourhood; and

  2. such other charitable purposes as shall, in the opinion of the charity trustees, put into practice the Christian faith in accordance with the Basis of Faith, including but not limited to: the prevention and relief of need, hardship and sickness; the advancement of education; and the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.

ACTIVITIES

The church seeks to fulfil the above objectives by means of:-

All of the activities are provided by volunteers who are either members or attendees of the church and the Trustees are grateful for their dedication and commitment to their work. Volunteers are given appropriate training and are DBS checked where necessary.

All of the above activities are accessible free of charge to members of the general public and are promoted through notices outside the church, the church website, local social media postings, and via word of mouth by members and attendees of the church.

PUBLIC BENEFIT

The Trustees have regard to the requirement for the charity to have public benefit.

In addition to the public benefit noted above, the Trustees make the church premises available to:-

MOW COP COMMUNITY CHURCH TRUSTEES’ ANNUAL REPORT FOR 2025

No charge is made for use of the premises but donations to cover running costs are gratefully accepted.

ACHIEVEMENT OF OBJECTIVES

The Trustees have been encouraged to see an increase in attendance at regular meetings, with new people from the community becoming involved and benefitting spiritually and practically.

The bi-weekly craft club has continued to see good attendance and involvement. Thanks are given to those who run the club.

The church members benefitted from a weekend away in Shropshire, subsidised by church funds.

There was collaboration with the local Methodist Chapel for worship on Easter morning, and a family club in Autumn.

The bi-weekly ‘Criss-Cross’ club concluded at the end of 2024 due to dwindling numbers and key volunteers moving on.

The traditional Christmas Eve carol service and choir concert were aimed at village attendance.

reporting, and paper records of all transactions. The records are reconciled to the bank accounts on a monthly basis and are scrutinised annually by an Independent Examiner..

FINANCIAL REVIEW

The Church maintains its financial records on a receipt and Payment basis in accordance with the requirements of the Charity Commission.

The financial records are kept in a simple PC-based accounting package supplemented by a spreadsheet workbook to enable public the Church’s objectives.

The church is greatly encouraged by receiving gifts from neighbouring churches, and considerable donations from church members, and an increase of people. We are grateful for God’s goodness in providing adequate funds to enable the Church’s ministry to continue.

INCOME

70% of the Church’s income in 2025 came from donations made by church members, and those attending church services and other church activities.

The Church does not engage in fund raising from the general public.

The Church premises are not hired out but are occasionally used by individuals or groups on a donation basis provided such use does not conflict with or compromise

MOW COP COMMUNITY CHURCH TRUSTEES’ ANNUAL REPORT FOR 2025

EXPENDITURE

Expenditure on direct ministry to fulfil the church objectives was 57% of total expenditure, with the remaining 43% of expenditure covering running costs for the church building and compliance with legal obligations.

CURRENT FINANCIAL POSITION

The year- end balance in the current account amounts to £16,226.

The other cash assets in the savings account and 5 year bond amount to £13,063, giving a grand total liquid asset of £29,289.

In the view of the Trustees these funds give adequate reserves for the charity to continue fulfilling its objectives for the next 12 months.

The value of the church building in the accounts has been shown as £490,000.

BUDGET FOR 2026

A budget for 2026 has been set and agreed by the Trustees and was presented for approval of the church members at the church AGM in April.

The budget has been drawn up based on the current level of regular donations and as a continued measure focuses on non-discretionary items of expenditure. This means that the ministry of the church will major on low-cost options to fulfil the church’s objectives, building up on the previous year’s net surplus, enabling some fiscal relaxation.

The budget can only reflect known or anticipated circumstances and it is therefore managed on a monthly basis, by curtailing discretionary expenditure if income falls short of the budgeted amount

As from 1 January 2025 the Pastor is a part time employee of the church.

SAFEGUARDING

The church has an up to date safeguarding policy and appointed Safeguarding Co-Ordinator and Deputy Co-ordinator. Advice and guidance on safeguarding matters is taken from the advisory group Thirty-one:Eight (Charity number 1004490).

There were no safeguarding incidents in the period 01-01-2024 to 31-12-2024 which required reporting to the Charity Commission.

STRUCTURE, GOVERNANCE AND MANAGEMENT

This year, Mow Cop Community Church transitioned from being a CUA charity (registration 1052515) to a CIO (registration 1207731).

With the services of Edward Connor Solicitors, a new Church Constitution and Handbook were created, these being adopted at a members’ meeting on 17[th] March 2024.

The new CIO was established on 4[th] April 2025. The church members voted (23[rd] June 2025) and trustees resolved (14[th] July 2025) to transfer all the CUA’s assets into the CIO once given approval by the Charity Commission, which took place on 23[rd] September 2024.

The members and trustees of CUA charity became first members and trustees of CIO charity.

The CUA charity was deregistered on 22[nd] November 2025.

MOW COP COMMUNITY CHURCH TRUSTEES’ ANNUAL REPORT FOR 2025

Thanks are given especially to Chris Brook for leading the work on changing our charity structure.

Pastor Matthew Coster is to be taken on as an employee of the Church, commencing 1[st] January 2025.

Trustee name Office (if any) Dates acted if not
**for whole year **
Name of person (or body) entitled
to appoint trustee (ifany)
Matthew Coster Pastor / Chair Whole duration Church Council
Christopher
Gordon Brook
Elder / Assistant
treasurer
Whole duration As Above
Sheila Walton Treasurer Whole duration As Above

Sheila Walton took over the Treasurer’s role in 2024.

Christopher Brook will be moving out of the area in 2025, but has agreed to remain in his capacities for up to one year until a replacement has been found.

The Church are eager to appoint a suitable replacement in role of Elder and Trustee.

The church is a member of the Fellowship of Independent Evangelical Churches (FIEC), charity number 1168037.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity name Mow Cop Community Church
Other name the charity uses Until 2004 known as‘Mow Cop Pentecostal Church’
Registered charitynumber 1207731(Formerly1052515)
Charity’s principal address Top Station Road
Mow Cop
Stoke-on-Trent
Staffordshire
ST7 3NY

DECLARATIONS

The trustees declare that they approve the above Trustees’ Report Signed on behalf of the charity trustees:

MOW COP COMMUNITY CHURCH

TRUSTEES’ ANNUAL REPORT FOR 2025

Signature
Full Name SHEILA WALTON MATTHEW COSTER
Position Treasurer Chair
Date 27thApril 2026 27thApril 2026

Mow Cop Community Church CIO Charity No 1207731 Closing Summary for 1 January to 31 December 2025

Closing Summary for 1 January to 31 December 2025 Summary for 1 January to 31 December 2025 Summary for 1 January to 31 December 2025 Summary for 1 January to 31 December 2025 Summary for 1 January to 31 December 2025
ACCOUNTS
ITEM CASH COOP BANK KINGDOM
BANK
SAVINGS

KINGDOM
BANK
BOND

TOTAL FOR
PERIOD
OPENING BALANCES:
Balance at bank on 31 December 2024 £0.00 £12,497.40 £7,786.92 £5,135.25 £25,419.57
Reimbursements due £1,375.36 £1,375.36
Payments not cleared -£150.00 -£150.00
Actual balance on 31 December 2024 £0.00 £13,722.76 **£7,786.92 ** £5,135.25 £26,644.93
INCOME:
Donatons - Gif Aided £550.00 £15,958.71 £0.00 £0.00 £16,508.71
Oferings - Gif Aided £3,901.96 £178.00 £0.00 £0.00 £4,079.96
Craf Club - Gif Aided £326.48 £0.00 £0.00 £0.00 £326.48
Restricted Funds - Gif Aided £350.00 £0.00 £0.00 £0.00 £350.00
Donatons - Non Gif Aided £0.00 £8,079.64 £0.00 £0.00 £8,079.64
Oferings - Non Gif Aided £5.25 £4.62 £0.00 £0.00 £9.87
Restricted Funds - Non Gif Aided £4,159.90 £1,612.91 £0.00 £0.00 £5,772.81
Tax Reclaim £0.00 £3,819.64 £0.00 £0.00 £3,819.64
Bank Interest £0.00 £0.00 £25.25 £115.54 £140.79
Sale of Goods £0.00 £0.00 £0.00 £0.00 £0.00
Room Use Donatons £0.00 £1,550.00 £0.00 £0.00 £1,550.00
SundryDonatons £604.97 £0.00 £0.00 £0.00 £604.97
TOTAL INCOME £9,898.56 £31,203.52 £25.25 £115.54 £41,242.87
EXPENDITURE:
Ministry Costs:
Adult Outreach £0.00 £0.00 £0.00 £0.00 £0.00
Childrens & Youth Work £0.00 -£118.38 £0.00 £0.00 -£118.38
Christan Resources £0.00 -£322.41 £0.00 £0.00 -£322.41
Craf Club Materials £0.00 -£65.17 £0.00 £0.00 -£65.17
Employee Net Salaries £0.00 -£10,042.48 £0.00 £0.00 -£10,042.48
Employee Pension Contributons £0.00 -£224.72 £0.00 £0.00 -£224.72
Employee Tax Deductons £0.00 -£1,878.00 £0.00 £0.00 -£1,878.00
Employer Pension Contributons £0.00 -£143.34 £0.00 £0.00 -£143.34
Employer Natonal Insurance £0.00 -£450.00 £0.00 £0.00 -£450.00
Payroll Processing £0.00 -£355.00 £0.00 £0.00 -£355.00
MinistryPayments £0.00 -£1,150.00 £0.00 £0.00 -£1,150.00
MissionaryGifs £0.00 -£1,130.00 £0.00 £0.00 -£1,130.00
Pastoral Expenses £0.00 £0.00 £0.00 £0.00 £0.00
Refreshments £0.00 -£468.10 £0.00 £0.00 -£468.10
Statoneryand Printng £0.00 -£392.94 £0.00 £0.00 -£392.94
Other £0.00 -£1,471.45 £0.00 £0.00 -£1,471.45
Running Costs:
BuildingMaintenance £0.00 -£121.97 £0.00 £0.00 -£121.97
Compliance £0.00 -£5,026.59 £0.00 £0.00 -£5,026.59
Consumables £0.00 -£415.75 £0.00 £0.00 -£415.75
Garden Maintenance £0.00 -£69.00 £0.00 £0.00 -£69.00
Heatng £0.00 -£1,790.03 £0.00 £0.00 -£1,790.03
Telephone and Internet £0.00 -£847.34 £0.00 £0.00 -£847.34
Power £0.00 -£1,034.68 £0.00 £0.00 -£1,034.68
Repairs and Renewals £0.00 -£3,225.93 £0.00 £0.00 -£3,225.93
SundryExpense £0.00 -£43.48 £0.00 £0.00 -£43.48
Water £0.00 -£247.76 £0.00 £0.00 -£247.76
Unknown £0.00 £0.00 £0.00 £0.00 £0.00
One Of Costs:
Additonal Equipment £0.00 -£872.67 £0.00 £0.00 -£872.67
BuildingAlteratons £0.00 £0.00 £0.00 £0.00 £0.00
Restricted Funds: Expenditure £0.00 -£6,691.42 £0.00 £0.00 -£6,691.42
TOTAL EXPENDITURE £0.00 -£38,598.61 £0.00 £0.00 -£38,598.61
SURPLUS/-DEFICIT £9,898.56 -£7,395.09 £25.25 £115.54 £2,644.26
TRANSFERS BETWEEN ACCOUNTS:
From Cash to Coop -£9,898.56 £9,898.56
From Kingdom Bank to Coop
From Kingdom Bank Bond to KB Savings
From Coopto Cash
TOTAL TRANSFERS -£9,898.56 £9,898.56 £0.00 £0.00 £0.00
CLOSING BALANCES:
Actual Balance at 31/12/2025 £0.00 £16,226.23 £7,812.17 £5,250.79 £29,289.19
Comprising:-
Balance at Bank on 31/12/25 £0.00 £16,226.23 £7,812.17 £5,250.79 £29,289.19
Plus Reimbursements due £0.00
Less Payments not cleared £0.00
Actual Balance at 31/12/2025 £0.00 £16,226.23 **£7,812.17 ** £5,250.79 £29,289.19

INCOME:

Donations - Gift Aided Donations - GA Offerings - Gift Aided Offerings - GA Craft Club - Gift Aided Craft Club - GA Restricted Funds - Gift Aided Restricted Funds - GA Donations - Non Gift Aided Donations - non GA Offerings - Non Gift Aided Offerings - non GA Restricted Funds - Non Gift Aided Restricted Funds - non GA Tax Reclaim Tax Reclaim Bank Interest Bank Interest Sale of Goods Sale of Goods Room Use Donations Room Use Donations Sundry Donations Sundry Donations EXPENDITURE: Ministry Costs: Adult Outreach Adult Outreach Childrens & Youth Work Childrens and Youth Work Christian Resources Christian Resources Craft Club Materials Craft Club Materials Employee Net Salaries Employee Net Salaries Employee Pension Contributions Employee Pension Contributions Employee Tax Deductions Employee Tax Deductions Employer Pension Contributions Employer Pension Contributions Employer Natonal Insurance Employer Natonal Insurance Payroll Processing Payroll Processing QRPay Transaction Fees QRPay Transaction Fees Ministry Payments Ministry Payments Missionary Gifts Missionary Gifts Pastoral Expenses Pastoral Expenses Refreshments Refreshments Stationery and Printing Stationery Postage & Printing Toddler Group Toddler Group Other Other Running Costs: Building Maintenance Building Maintenance Compliance Compliance Consumables Consumables Garden Maintenance Garden Maintenance Heating Heating Telephone and Internet Phone and Internet Power Power Repairs and Renewals Repairs & Renewals Sundry Expense Sundry Expense Water Water Unknown Unknown One Off Costs: Additional Equipment Additional Equipment Building Alterations Building Alterations Restricted Funds: Expenditure Restricted Funds Expenditure TRANSFERS:

From Cash to Coop From Kingdom Bank to Coop From Coop to Cash Transfer to CIO 1207731

Transfer to Coop

Transfer to CIO 1207731

DATE PAYEE CATEGORY SUB CATEGORY REF No. AMOUNT WITHDRAWL DEPOSIT BALANCE STATUS NOTES
1/31/2025 Mat Coster Ministry Costs Employee Net Salaries -800 800 14330.37 Payroll for month 10 (06/01/25 - 05/02/25 Withdrawal
2/27/2025 Nest Ministry Costs Employer Pension Contributons -14.4 14.4 13056.87 Payroll for month 10 (06/01/25 - 05/01/25)\nEmployer/EmployeeWithdrawal
2/27/2025 Nest Ministry Costs Employee Pension Contributons -19.2 19.2 13037.67 Payroll for month 10 (06/01/25 - 05/02/25)\nEmployer/EmployeeWithdrawal
2/28/2025 Mat Coster Ministry Costs Employee Net Salaries -761.6 761.6 12356.21 Withdrawal
3/7/2025 Nest Ministry Costs Employer Pension Contributons -14.4 14.4 13380.23 payroll for month 11 (06/02/25 - 05/03/25)\nEmployer/EmployeeWithdrawal
3/7/2025 Nest Ministry Costs Employee Pension Contributons -19.2 19.2 13333.05 Payroll month 11 (06/02/25 - 05/03/25) Withdrawal
3/14/2025 HMRC - Cumbernauld Ministry Costs Employee Tax Deductons -600 600 12874.99 Period from 06/01/25-05/04/25\nRef: 120PZ033985762512 Withdrawal
3/28/2025 Mat Coster Ministry Costs Employee Net Salaries -780.8 780.8 13372.75 Withdrawal
4/10/2025 Nest Ministry Costs Employee Pension Contributons -19.2 19.2 14360.54 Month 1 April 2025 Withdrawal
4/10/2025 Nest Ministry Costs Employer Pension Contributons -14.4 14.4 14346.14 Month 1 April 2025 Withdrawal
4/28/2025 Mat Coster Ministry Costs Employee Net Salaries -780.8 780.8 13590.95 Withdrawal
5/2/2025 Mat Coster Ministry Costs Employee Net Salaries -0.88 0.88 13414.99 U/payment Withdrawal
5/14/2025 Nest Ministry Costs Employer Pension Contributons -13.74 13.74 15564.58 Withdrawal
5/14/2025 Nest Ministry Costs Employee Pension Contributons -18.32 18.32 15546.26 Withdrawal
5/28/2025 Mat Coster Ministry Costs Employee Net Salaries -780.8 780.8 14746.1 Withdrawal
6/12/2025 Nest Ministry Costs Employee Pension Contributons -14.4 14.4 15202.39 Withdrawal
6/12/2025 Nest Ministry Costs Employee Pension Contributons -19.2 19.2 15183.19 Withdrawal
6/28/2025 Mat Coster Ministry Costs Employee Net Salaries -780.8 780.8 14541.94 Withdrawal
6/30/2025 HMRC - Cumbernauld Ministry Costs Employee Tax Deductons -600 600 14044.94 Withdrawal
7/10/2025 Nest Ministry Costs Employee Pension Contributons -19.2 19.2 14488 Withdrawal
7/10/2025 Nest Ministry Costs Employer Pension Contributons -14.4 14.4 14473.6 Withdrawal
7/28/2025 Mat Coster Ministry Costs Employee Net Salaries -780.8 780.8 14718.16 Withdrawal
8/13/2025 Nest Ministry Costs Employee Pension Contributons -19.2 19.2 18625.23 Withdrawal
8/13/2025 Nest Ministry Costs Employer Pension Contributons -14.4 14.4 18610.83 Withdrawal
8/28/2025 Mat Coster Ministry Costs Employee Net Salaries -780.8 780.8 19207.43 Withdrawal
9/11/2025 Nest Ministry Costs Employer Pension Contributons -14.4 14.4 20521.3 Withdrawal
9/11/2025 Nest Ministry Costs Employee Pension Contributons -19.2 19.2 20502.1 Withdrawal
9/28/2025 Mat Coster Ministry Costs Employee Net Salaries -948.8 948.8 17361.97 Withdrawal
9/30/2025 HMRC - Cumbernauld Ministry Costs Employee Tax Deductons -582 582 16930.18 Withdrawal
10/10/2025 Nest Ministry Costs Employee Pension Contributons -19.2 19.2 19062.12 Part of £33.60 Withdrawal
10/10/2025 Nest Ministry Costs Employer Pension Contributons -14.4 14.4 19047.72 Part of £33.60 Withdrawal
10/28/2025 Mat Coster Ministry Costs Employee Net Salaries -948.8 948.8 19292.41 Withdrawal
11/12/2025 Nest Ministry Costs Employee Pension Contributons -19.2 19.2 20266.98 Withdrawal
11/12/2025 Nest Ministry Costs Employer Pension Contributons -14.4 14.4 20252.58 Withdrawal
11/28/2025 Mat Coster Ministry Costs Employee Net Salaries -948.8 948.8 18285.24 Withdrawal
12/11/2025 Nest Ministry Costs Employer Pension Contributons -14.4 14.4 20243.54 Withdrawal
12/11/2025 Nest Ministry Costs Employee Pension Contributons -19.2 19.2 20224.34 Withdrawal
12/28/2025 Mathew Coster Ministry Costs Employee Net Salaries -948.8 948.8 16566.2 Withdrawal
12/28/2025 HMRC Ministry Costs Employer Natonal Insurance -450 450 16116.2 payroll period 06/10/25 - 05/01/26 \n\nE.N.I £450Withdrawal
12/28/2025 HMRC Ministry Costs Employee Tax Deductons -96 96 16020.2 Payroll Period 06/10/25 - 05/01/26 Withdrawal

-12738.54

DATE PAYEE

CATEGORY

SUB CATEGORY

REF No. AMOUNT WITHDRAWL DEPOSIT BALANCE STATUS NOTES

1/19/2025 Jean Boon Restricted Funds Restricted Funds - non GA J3 £7.50 £7.50 £15.88 Towards deflrillator Deposit
2/12/2025 Unknown Restricted Funds Restricted Funds - non GA £428.00 £428.00 £428.00 donatons from congregaton for Chris and Beth's leaving gif Deposit
3/2/2025 Jean Boon Restricted Funds Restricted Funds - non GA M1 £11.00 £11.00 £76.00 Towards Defbrillator Deposit
3/16/2025 Unknown Restricted Funds Restricted Funds - non GA M3 £870.84 £870.84 £944.20 Donatons from book stall sales for Church defbrulator) Deposit
3/23/2025 Unknown Restricted Funds Restricted Funds - non GA £335.00 £335.00 £442.90 Donatons towards Defbrulator Deposit
4/1/2025 Congregaton members Restricted Funds Restricted Funds - non GA £370.00 £370.00 £370.00 deposits paid for Cloverly Hall Weekend of £220 + £150 paid in full from Jean Boon. Deposit
4/6/2025 Jean Boon Restricted Funds Restricted Funds - non GA A1 £11.00 £11.00 £60.05 Towrds Defbrillator Deposit
4/6/2025 Joanne Hopkinson Restricted Funds Restricted Funds - non GA A2 £80.00 £80.00 £340.05 Cloverley hall trip Deposit
4/6/2025 Jean Winterton Restricted Funds Restricted Funds - non GA A2 £20.00 £20.00 £360.05 Cloverley hall trip Deposit
4/20/2025 Unknown Restricted Funds Restricted Funds - non GA A3 £500.00 £500.00 £526.00 Unknown donaton towards new kitchen cooker Deposit
4/28/2025 Unknown Restricted Funds Restricted Funds - non GA A4 £6.56 £6.56 £51.56 towards Defbrilator Deposit
5/11/2025 Unknown Restricted Funds Restricted Funds - non GA M2 £8.00 £8.00 £96.00 donatons from book stall - towards defbrillator Deposit
5/18/2025 Joanne Hopkinson Restricted Funds Restricted Funds - non GA M3 £40.00 £40.00 £102.00 For cloverley Hall Trip Deposit
5/25/2025 Unknown Restricted Funds Restricted Funds - non GA M4 £5.00 £5.00 £90.00 Donatons book stall - difbrilator Deposit
5/25/2025 Jean Winterton Restricted Funds Restricted Funds - non GA M4 £20.00 £20.00 £110.00 Installment Cloverley Hall Deposit
6/15/2025 Jean Winterton Restricted Funds Restricted Funds - non GA J3 £10.00 £10.00 £118.00 Installment cloverley Hall Trip Deposit
6/30/2025 Jean Winterton Restricted Funds Restricted Funds - non GA J5 £20.00 £20.00 £81.00 Cloverley Hall Deposit
8/10/2025 Joanne Hopkinson Restricted Funds Restricted Funds - non GA Aug-02 £70.00 £70.00 £397.00 Cloverley Hall Deposit
8/31/2025 Joanne Hopkinson Restricted Funds Restricted Funds - non GA £50.00 £50.00 £232.00 Cloverley Hall Deposit
8/31/2025 Jean Winterton Restricted Funds Restricted Funds - non GA £80.00 £80.00 £312.00 Cloverley Hall Deposit
9/7/2025 Unknown Restricted Funds Restricted Funds - non GA S1 £730.00 £730.00 £730.00 Donatons for the two families in Mow Cop who lost their homes to fre Deposit
9/7/2025 Peter Finney Restricted Funds Restricted Funds - non GA S1 £170.00 £170.00 £900.00 Full payment for Cloverley Hall weekend Deposit
10/5/2025 Joanne Hopkinson Restricted Funds Restricted Funds - non GA O1 £60.00 £60.00 £100.00 Remainder owed for Cloverley Hall Deposit
11/9/2025 Unknown Restricted Funds Restricted Funds - non GA N3 £215.00 £215.00 £247.00 Donatons towards a cooker for a members brother Deposit
11/22/2025 Tear Fund Restricted Funds Restricted Funds - non GA N4 £42.00 £42.00 £42.00 Tear fund quiz - donatons Deposit

CATEGORY Bank Interest

DATE PAYEE

12/31/2025 Kingdom Bank

SUB CATEGORY REF No. AMOUNT WITHDRAWL DEPOSIT BALANCE
Bank Interest 25.25 25.25 7812.17

STATUS NOTES

DATE PAYEE CATEGORY Bank Interest

9/22/2025 Kingdom Bank

SUB CATEGORY REF No. AMOUNT WITHDRAWL DEPOSIT BALANCE STATUS NOTES Bank Interest 115.54 115.54 5250.79 R

MOW COP COMMUNITY CHURCH CIO CHARITY NUMBER 1207731 Accounts for the period 1/01/2025 to 31/12/2025

Income and Expenditure

2025 2024 (Mainly 23/9/24 to 31/12/24) 2024 (Mainly 23/9/24 to 31/12/24)
£ £ £ £
Tithes & offerings 8,090 1,271
Total Covenants/Gift Aid 20,915 5,435
Tax Reclaim 3,820 1,308
Sundry & Room use donations 2,155 1,040
Sale of Goods - -
Interest received 141 19
Church events & refreshments -
Restricted Funds 6,123 815
Total income 41,243 9,888
Employment 12,739 2,780
Ministry Payments 1,150 330
Missionary gifts 1,130 370
Outreach 118 22
Christian Resources 322 100
Refreshments, Housekeeping & Mtce 1,006 571
Building alterations & gardens 69 59
Repairs, Renewals & New Equipt 7,947
Light, heat & Water 3,072 713
Compliance/Insurance 1,534 571
Stationery & Printing 393 89
Telephone/Internet 847 148
Sundry expenses 1,580 101
Restricted Funds 6,691 85
Total expenses 38,599 5,939
Net surplus/(deficit) 2,644 3,949

MOW COP COMMUNITY CHURCH CIO CHARITY NUMBER 1207731 Balance Sheet as at 12/31/2025

Building Cost
Current Assets
Income tax recoverable
Prepayments & accrued income
2 Year Bond
Short term deposits
Bank balance
Cash in hand
Current Liabilities
Accruals
Other creditors
Net Current Assets
Total Net Assets
FINANCED BY
Capital Account
Balance at start of year
Surplus/(Deficit) for the year
Adj to Receipts and Payments Basis
Balance at end of year
2
£
-
5,251
7,812
16,226
-
025
£
165,418








29,289
194,707
191,941
2,644
122
194,707
2
£
-
5,135
7,787
13,723
-
024
£
165,418









26,523
29,289 26,645
- 122
-
- 122
191,941
187,992
3,949
191,941

Notes

Fixed Assets
Cost
At 1 January 2003
Additions
Disposals
At 31 December 2003
Depreciation
At 1 January 2003
Charge for the year
Disposals
At 31 December 2003
Net book value
At 31 December 2003
At 31 December 2002
Freehold land & buildings
165,418 9,048
165,418 9,048
- 9,048
- 9,048
165,418-
165,418-
Fixtures &
fittings
Total
174,466
-
174,466
9,048
-
9,048
165,418
165,418

The building is now insured for a rebuilding value of £490,038.

Independent examiner's report on the accounts

Report to the trustees/
members of
On accounts for the
period ended
Set out on pages
Respective
responsibilities of
trustees and examiner
Basis of independent
examiner’s statement
Independent
examiner's statement
Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:


MOW COP COMMUNITY CHURCH
31 DECEMBER 2025
Charity no (if any)
1207731
1-2
The charity's trustees consider that an audit is not required for this year
(under section 43(2) of the Charities Act 1993 (the Act)) and that an
independent examination is needed.
It is my responsibility to

examine the accounts (under section 43 of the Act),

to follow the procedures laid down in the General Directions given by the
Charity Commission (under section 43(7)(b) of the Act), and

to state whether particular matters have come to my attention.
My examination was carried out in accordance with General Directions given
by the Charity Commissioners. An examination includes a review of the
accounting records kept by the charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual
items or disclosures in the accounts, and seeking explanations from the
trustees concerning any such matters. The procedures undertaken do not
provide all the evidence that would be required in an audit, and
consequently I do not express an audit opinion on the accounts.
In the course of my examination, no matter has come to my attention (other
than that disclosed below )
1. which gives me reasonable cause to believe that in, any material respect,
the trustees have not met the requirements to ensure that:

proper accounting records are kept (in accordance with section 41 of
the Act); and

accounts are prepared which agree with the accounting records and
comply with the accounting requirements of the Act; or
2. to which, in my opinion, attention should be drawn in order to enable a
proper understanding of the accounts to be reached.
Please delete the words in the brackets if they do not apply.
S.A.M. Corcoran
Date:March 2026
March 2026
S.A.M. CORCORAN
INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND & WALES
ACHILLES ACCOUNTANCY LTD
7 RADBROKE CLOSE
SANDBACH
CHESHIRE CW11 1YT

1

December 2005

IER

Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose .

In September 2024 the assets of Mow Cop Community Church charity number 1052515 were transferred to Mow Cop Community Church CIO 120773. The bank account for Mow Cop Community Church charity number 1052515 was then closed.

In 2025 £1255 was raised for the purchase of a defibrillator, with much of the income coming from book sales. A defibrillator was purchased and installed at a cost of £1096. The balance of £159 was used for related purposes.

2

December 2005

IER