2025-03-31-accounts

Registered Charity No - 327168

Mount Peniel Church of God in Christ Jesus Apostolic

Trustees’ Report and Accounts for the year ending 31 March 2025

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CONTENTS	PAGE
Legal andAdministrative Details	2
Trustees' Report	3
Independent Examiners’ Report	6
Statement ofFinancial Activities	7
Balance Sheet	8
NotestotheAccounts	9

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REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

Trustees

Lorna M Jones Dorothy Buchanan Rayma Alibaba

Charity registered Number 327168

Date of charitable registration 18 June 1986

Principal office Stepeel Stafford Staffordshire ST16 ING

Secretary

Lorna M Jones

I F Accounting Assist Ltd C/O Good to Give Ltd ndependent examiners 7 Bell Yard, London, WC2A 2JR

Bankers

NatWest Bank

Stafford Railway Building Society

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TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

Charity Name: Mount Peniel Church Registered Charity Number: 327168

Principal Address: 9 Walden Avenue, Stafford, Staffordshire ST16 ING

Charity Trustees:

• e Lorna Jones e Dorothy Buchanan e Rayma Alibaba

Independent Examiner:

Anum Hassan, FCCA, FFA FIPA of Accounting Assist Ltd C/O Good to Give Ltd

Pastor’s Statement by Revd. Stephen Brooks

It is with deep gratitude to God that I present this Annual Report for Mount Peniel Church for the year ended 31 March 2025.

This has been a year of spiritual renewal, community strengthening, and continued service to the Lord. Despite the challenges of our time, our faith has remained unwavering, and our ministry has grown both in reach and in depth.

The leadership team, service facilitators, and congregation have worked tirelessly to ensure that every aspect of church life reflects our mission: to proclaim Christ, nurture believers, and serve our community in love and humility.

Objectives and Activities

Mount Peniel Church is a registered charity dedicated to the advancement of the Christian faith for the public benefit, as defined in the Holy Scriptures and in accordance with its governing constitution.

Main charitable activities include:

• e Conducting regular weekly worship services and prayer meetings

• e Providing biblical teaching, discipleship, and pastoral support

• e Delivering community outreach programmes, including food and welfare support

• e Promoting youth and children’s spiritual education e Supporting overseas missions and evangelistic efforts

All activities are open to the public and designed to provide both spiritual and practical benefit.

Achievements and Performance

Worship and Spiritual Growth

• e Weekly services continue to attract increasing attendance both in person and online. e Eleven new baptisms took place this year, ages ranging from 8 to 72 years.

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TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

• e Fortnightly early morning prayer sessions, facilitated by Dr Neville A Brooks, remain a cornerstone of church life.

• e Free meals and refreshments are provided after each service to welcome all attendees.

Service Facilitators

• e Worship Ministry: Leading music, praise, and worship e Ushers and Hospitality: Welcoming attendees and providing refreshments

• e Technical and Media Team: Managing live streaming, sound, and visual aids

• e Sunday School and Youth Leaders: Guiding children and young people in biblical learning

• e Prayer and Intercession Team: Supporting the ministry through prayer and counselling e Maintenance and Logistics: Ensuring the church building and grounds remain safe and welcoming

Events and Special Activities

2024 was marked by a vibrant calendar of spiritual and community events, including:

• e Annual Family and Friends Day, celebrating fellowship and community outreach;

• e Youth Empowerment Weekend, promoting leadership and faith development among young people; e Themed Conferences, focusing on spiritual growth, wellbeing, and personal empowerment, facilitated by a host of guest speakers from the UK and abroad;

• e Winter Warm Space, promoting a warm and supportive space during the winter months to the local community, fostering community cohesion.

• e Christmas Community Meal, serving meals and gifts to local families;

• e Easter Celebration Service, rejoicing in the resurrection of Christ through worship and music.

• e The Annual Thanksgiving Weekend, two days of Thanksgiving, testimonies, fellowship meals, and Praise Service

Each event strengthened the bonds of fellowship and expanded the church’s community impact.

Community Outreach

• e Free meal provision and food parcel distribution

• e Pastoral counselling, hospital visits, and bereavement support

• e Youth mentoring and life skills workshops

• e Support for overseas missions and emergency appeals

Community Engagement and Partnerships

Mount Peniel Church maintains active involvement in local community initiatives and partnerships that strengthen our shared mission of service and collaboration across Stafford.

• e Memberships: We are proud members of Support Stafford and Love Stafford, which unite local organisations and churches for the benefit of the community.

• e Support Stafford Contribution: We received two new laptops for our community project, enhancing our capacity for digital and educational outreach.

• e Love Stafford Engagement: We regularly attend ecumenical events, monthly leaders’ breakfasts, and community gatherings, fostering fellowship, prayer, and shared planning.

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TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

Our ongoing engagement with these organisations demonstrates our commitment to collaborative ministry, local support, and continuous community involvement.

Facility Improvements and Upgrades

• e Small Hall refurbishment and external improvements

• e 80 new chairs and 12 new tables purchased

• e Two new hot water systems installed in kitchens

• e Electrical system upgrade completed September 2024

• e New toilet installation connected to mains sewage

• e New kitchenette fitted

• e Seven new vertical blinds were installed in main hall

Community Partnerships

• e Church Hire Agreement: Church of Pentecost uses our sanctuary weekly after Sunday service e Stoke Fellowship — Beechwood: New fellowship group established for spiritual support and outreach in the Stoke area.

Events and Guest Speakers

• e Dr Phillips: Mental Health Awareness session

• e Bishop Melvin A Brooks: Bible Study

• e Pastor Doug Williams: Thanksgiving Service

• e Sophie Brooks (Pittsburgh): Mental Health & Wellbeing

• e Bishop Hugh Smith (USA): Power of Evangelism Youth Weekend

• e David Mullings Father Figure: Screening of Father Figure

• e DrNeville & Pastor Brooks: Men’s ministry & Prayer/ Deliverance & Women’s outreach

Special Events and Memorials

• e Power of Evangelism Youth Weekend in association with Raffa e Funerals: Honouring two members who passed away this year

Financial Review

Income: Derived primarily from tithes, offerings, and donations. Expenditure: Supported ministry operations, outreach programmes, property maintenance, and administration.

Reserves Policy: Trustees aim to hold unrestricted reserves equivalent to three months of operational expenditure.

Risk Management: Regular reviews ensure financial, operational, and reputational risks are mitigated.

Plans for the Future (2025)

• e Expand discipleship and leadership training e Enhance digital ministry and live streaming

• e Increase youth and children’s programmes

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TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

• e Strengthen partnerships with local charities e Develop further community outreach and evangelism initiatives

Structure, Governance, and Management

• e Managed by a Board of Trustees and led by Revd. Stephen Brooks (Pastor) with Lorna Jones (Church Secretary) and ministry leaders

• e Trustees receive ongoing legal training under the Charities Act 2011

Public Benefit Statement

All activities promote the Christian faith and contribute to the spiritual and social wellbeing of the public in line with Charity Commission guidance.

Trustees’ Responsibilities

• e Maintain proper accounting records

• e Prepare accurate financial statements according to UK standards

• e Ensure charitable funds are used solely for church objectives & Community initiatives

• e Comply with legislation and safeguarding obligations

Approval

This report was approved by the Board of Trustees on 12 October 2025 and signed on its behalf by:

Lorna Jones (Church Secretary) L Zones

LORNA JONES

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17 November 2025

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INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 MARCH 2025

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE MOUNT PENIEL CHURCH OF GOD IN CHRIST JESUS APOSTOLIC

I report on the financial statements of the charity for the year ended 31 March 2025 which comprise the Statement of Financial Activities and Balance Sheet with associate notes.

This report is made solely to the charity's Trustees, as a body, in accordance with section 145 of the Charities Act 2011 and regulations made under section 154 of that Act. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my examination work.

Respective Responsibilities of Trustees and Examiner

The charity's Trustees are responsible for the preparation of the financial statements, and they consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed. It is my responsibility to:

• e Examine the accounts (under Section 145 of the Charities Act);

• e To follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5)(b) of the Charities Act); and

• e To state whether particular matters have come to my attention.

Basis of Independent Examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Group/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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent Examiner's statement

In connection with my examination, no matter has come to my attention:

• 1) which gives me reasonable cause to believe that in any material respect the requirements: e to keep accounting records in accordance with section 130 of the Act; and

• e to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act

• have not been met; or

• 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Signed: _ Dew_—’ Anum Hassan, FCCA, FFA FIPA On behalf of Accounting Assist LTD 7| Page

Dated: 03/12/2025

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating income and expenditure account) FOR THE YEAR ENDED 31 MARCH 2025

		Unrestricted	Restricted	Total Funds	Total Funds
					(Restated)
		2025	2025	2025	2024
	Notes	£	£	£	£
Incoming resources
General Offerings/Tithes		37,262	-	37,262	30,201
Interest Income	9	fT	-	T7	966
Church& Hall Hire		ee		ba	-
GiftAid		7,460	-	7,460	4,752
TotalIncoming resources		46,424	-	46,424	35,919
Resources expended
Direct charitable expenditure	3	21,534	-	21,534	35,520
Accountant's Fee		1,428	-	1,428	1,428
Total Resources expended		22,962	-	22,962	36,948
Movement in total fund for the	year-
Net income / (expenditure) For	the	23,462	-	23,462	-1,029
year
Fundbalancebrought for- ward		170,495	-	170,495	171,524
Fundbalance carriedfor- ward		193,957	7	193,957	170,495

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BALANCE SHEET

AS AT 31 MARCH 2025

		2025	2025	2024	2024
	Note	ES	£	£	£
					(Restated)
FIXED ASSETS
Tangible assets	7		241,401		228,499
CURRENT ASSETS
Debtors	4	4,210		564
Cash atbank		13,597		6,107
		17,807		6,670
CREDITORS: amounts fallingduewithin one year 5		11,946		4,625
NET CURRENTASSETS			5,861		2,045
CREDITORS: amounts fallingdue after one year 6		53,305		60,049
NETASSETS			193,957		170,495
CHARITY FUNDS
Unrestricted funds			193,957		170,495
Restricted funds					-
TOTALFUNDS			193,957		170,495

The financial statements were approved by the Trustees and signed on their behalf, by:

LORNA JONES

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The notes on pages 9 — 14 form part of these financial statements

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NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) “Accounting and Reporting by Charities’ (second edition, October 2019) and in accordance with the Charities Act 2011.

• 1.2 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund are set out in the notes to the financial statements.

1.3 Incoming resources

All incoming resources are included in the Statement of financial activities when the charity has entitlement to the funds, certainty of receipt and the amount can be measured with sufficient reliability.

Donated services or facilities, which comprise donated services, are included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised where there is no financial cost borne bya third party.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

• 1.4 Resources expended

Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities, they have been allocated on a basis consistent with the use of the resources.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Grants payable are charged in the year when the offer is made except in those cases where

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NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 (Continued)

the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the yearend are noted as a commitment but not accrued as expenditure.

2. TRUSTEE EXPENSES

There were no Trustee expenses paid during 2025 and 2024

3. DIRECT CHARITABLE EXPENSES

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|||||| |---|---|---|---|---| |2025|2024| |(Restated)| |£|£| |Furniture|Hire|190| |Church/Hall|Rent|270| |Postage expense|650|-| |Admin Expense|(Good|to Give)|1.916|1,218| |Travelling|1,030|3,958| |Donations|1,618|1,506| |Other|Expenses|-|6,317| |Charitable Activities Expense|1,244|-| |Insurance|1,051|763| |Repairs & Maintenance|3,860|14,809| |Telephone &|Internet|613|-| |Utilities|4,185|3,193| |Mortgage Interest|4,050|3,486| |Catering|1,127|-| |Total Expenditure|21,534|35,520|

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NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 (Continued)

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

	2025	2024
	£	£
Debtor (GiftAid)	4,115	564
Loan return due from Member	95	-
	4,210	564

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

	2025	2024
	£	£
Building Mortgage	6,742	2,765
Good to Give	5,204	1,860
	11,946	4,625

6. CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR

		2025	2024
		£	£
Building	Mortgage	53,305	60,049

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FOR THE YEAR ENDED 31 MARCH 2025 (Continued)

NOTES TO THE FINANCIAL STATEMENT

7. TANGIBLE FIXED ASSETS

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided to write off the cost of tangible fixed assets, less their estimated residual value, over their expected useful lives on a straight-line basis as follows:

Furniture and Equipment: 20% per annum straight line

Buildings: No depreciation is charged on church buildings, as they are considered to have an indefinite useful life. The trustees are of the opinion that the residual value of the building is not less than its carrying amount, and therefore depreciation would not be material.

	Building	Furniture& Equipment	Total
	£	£	£
COST
At 31 March 2024	228,499	-	228,499
Additions	8,000	4,903	12,903
At 31 March 2025	236,499	4,903	241,401
DEPRECIATION
At 31 March 2024	-	-	-
Charge for the year	-	-	-
At 31 March 2025	-	-	-
NET BOOKVALUE
At 31 March 2025	236,499	4,903	241,401
At31March2024(restated)	228,499	-	228,499

8. PRIOR PERIOD ADJUSTMENT

During the preparation of the 2025 financial statements, additional information became available in respect of the property purchased in the prior year. At the time of preparing the 2024 accounts, only the payments observed through the bank statements were capitalised. It has since been clarified that the purchase was partly financed by a mortgage.

As aresult, the 2024 comparatives have been restated to reflect:

• e An increase in the value of tangible fixed assets of £59,328 e An increase in creditors falling due within one year of £2,765

• e An increase in creditors falling due after more than one year of £60,049 and

• e Recognition of mortgage interest expenditure of £3,486 within the Statement of Financial Activities.

This adjustment ensures the accounts more accurately reflect the underlying position of the charity.

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NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 (Continued)

9. Interest Income

The interest income of £77 relates to the charity’s deposit account held with Stafford Railway Building Society. The amount represents annual interest credited as per the passbook.

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